For each one of the next four statements whether it is TRUE or FALSE. Please provide one or two sentences explain your answer. The three levels of influence/control relating to investments are passive, significant influence, and control. Held to maturity securities are equity securities that the company intends to hold until maturity date. When a passive investment is sold, the gain (loss) is typically reported in 'other income'. The following is an accurate reflection of accounting for available for sale securities at period end