Match each investment classification with the proper accounting method. Accounting methods may be used more than once.

Short-term held-to-maturity (HTM) debt securities	Answer 1Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Long-term held-to-maturity (HTM) debt securities	Answer 2Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Available-for-sale (AFS) debt securities (both short-term and long-term)	Answer 3Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Trading debt securities	Answer 4Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Equity securities with insignificant influence (both short-term and long-term)	Answer 5Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Equity securities with significant influence	Answer 6Choose...Consolidation methodCost (without any discount or premium amortization)Fair (market) value (with adjustment to equity)Cost (with discount or premium amortization)Equity methodFair (market) value (with adjustment to income)
Equity securities with controlling influence