.If a company buys another companys stock, and categorizes it as an equity investment (a financial asset) in the available for sale category, which of the following is true (under GAAP)?

		The company should record unrealized gains on the equity investment on the income statement.
		It should fully consolidate the other companys financial statements
		The equity investment must be greater than 20% of the equity of the company whose equity was purchased
		You should proportionately consolidate the other companys financial statements