Key Term Scenario 1. Available-for-sale investments Controlling interest equity 2. investments 3. Trading debt investments Held-to-maturity debt 4. investments Significant interest equity 5. investments No significant interest equity 6. investments a. Jane owns 53% of Richard's Roses' voting stock. b. Joe owns a debt security in Bones, Inc, and intends to hold it until maturity c. Jeannie owns a debt security in Cricket, Inc. and plans on selling the debt after one year. d. Jimenez owns 5% of Delgado, Inc.'s voting stock but does not have the ability to participate in the decisions of Delgado, Inc. e. Jacob owns 24% of Pay, Inc.'s voting stock and has the ability to exert influence over Pay, Inc. 1. Jim owns a debt security in Tag. Inc.'s and plans on holding the debt for only a week