For equity stakes in subsidiaries where the stake is between 20 and 50 percent of the subsidiary, the holding is recorded on the balance sheet at:"

		"Market value, and the parent s portion of the subsidiary s profits are shown below operating profit on the parent company s income statement."
		"Historical cost plus reinvested income, and the parent s portion of the subsidiary s profits are shown in the regular operating profit of the parent company."
		"Market value, and the parent s portion of the subsidiary s profits are shown in the regular operating profit of the parent company."
		"Historical cost plus reinvested income, and the parent s portion of the subsidiary s profits are shown below operating profit on the parent company s income statement."