Match the descriptions/use to the most appropriate terms that follow: 1.) Included in it's calculation are convertible bonds and/or convertible preferred shares. 2.) Provides the ability to lock in a price today at which a foreign currency can be purchased or sold at some future date. 3.) The Noncontrolling Interest share of consolidated net income is computed based on the reported subsidiary income, excess fair value over book value amortization of the subsidiary and adjustments for any unrealized gain loss and/or gross profits 4.) The Controlling Interest share of consolidated net income is computed based on the reported subsidiary income, excess fair value over book value amortization of the subsidiary and adjustments for any unrealized gain loss and/or gross profits. 5.) As a result of using this method inventory can be carried at cost on the foreign currency balance sheet and at market value on the U.S. consolidated balance sheet and vice versa. A. Goodwill Impairment B. Temporal Method C. Basic Earnings Per Share D. Forward Rates E. Spot Rates F. Special Purpose Entities G. Option Contracts H. Executory Contract I. Current Rate Method J. Diluted Earnings Per Share K. Upstream Transfers L. Downstream Transfers