Match the Investment type to the proper accounting method:

Question 1 options:

Investment is kept at amortized cost

Investment is consolidated by combining the financial statements of both investee and investor

EQUITY - Investment is kept at fair value, unrealized holding gain or loss is included in net income

Investment is kept at amortized cost but unrealized holding gain or losses are included in Comprehensive Income

DEBT - Investment is kept at fair value, unrealized holding gain or loss is included in net income

Investment is kept using the equity method, dividends are subtracted from the cost, a portion of the investee's net income is added to the investment

1. Equity investment - No significant influence

2. Equity investment - Significant influence under 51%

3. Equity investment - Significant influence over 51%

4. Debt investment - Trading

5. Debt investment - Held to Maturity

6. Debt investment - Available for sale