Investments in equity and debt securities that are not readily convertible to cash or are not intended to be converted to cash in the short term.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

A corporation controlled by another company when the controlling company owns more than 50% of the investee's voting stock.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

Change in market value that is not yet realized through an actual sale.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

Financial statements that show the financial position, results of operations, and cash flows of all entities under the parent's control, including those of any subsidiaries.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

A company that owns a more than 50% controlling interest in a subsidiary.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

Debt and equity securities not classified as trading or held-to-maturity.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

Debt securities that a company intends and is able to hold until maturity.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

Debt and equity securities that a company intends to actively manage and trade for profit.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

A measure of operating efficiency, computed as net income divided by average total assets.

[ Choose ] Subsidiary Consolidated financial statements Trading securities Long-term investments Held-to-maturity securities Return on total assets Parent company Equity method Available-for-sale securities Unrealized gain (loss)

An accounting method for long-term investments in equity when the investor has significant influence over the investee