Match the Items Below by Entering the Appropriate Code Letter

Match the items below by entering the appropriate code letter in the space provided.
A. Non-trading securities F. Consolidated financial statements
B. Subsidiary company G. Controlling interest
C. Equity method H. Fair Value Adjustment
D. Unrealized Gain or Loss-Equity I. Parent company
E. Fair value J. Long-term investments
____ 1. Valuation allowance account.
____ 2. Amount for which a security could be sold.
____ 3. Ownership of more than 50% of another company's ordinary shares.
____ 4. Securities that may be sold in the future.
____ 5. Investments that are not readily marketable and not intended to be converted into cash within the next year.
____ 6. Financial statements that present the total assets and liabilities controlled by the parent and the total revenues and expenses of the subsidiary companies.
____ 7. The Share Investments account is adjusted for net income and dividends received.
____ 8. A company that owns more than 50% of the ordinary shares of another entity.
____ 9. Company whose shares are owned by the parent company.
____ 10. An account that is reported in the equity section.