What is meant by an interim (or mid-year) acquisition of a subsidiary's shares?

Multiple Choice

• The parent purchases a controlling interest in the subsidiary's equity at some time other than the end of the fiscal year.

• The parent purchases the subsidiary's non-voting shares.

• The parent restates its net income to include both pre-acquisition and post-acquisition earnings of the subsidiary.

• The parent dividends its net income into pre-acquisition and post-acquisition earnings.