In Their Annual SEC Filings, Companies That Have Significant Unconsolidated

In their annual SEC filings, companies that have significant unconsolidated subsidiaries and equity method investees:

A) Are not required to provide separate financial information on these entities.
B) Must provide complete balance sheets and income statements for these entities.
C) Must provide summarized balance sheet and income statement information for these entities.
D) Must explain why the entities are not consolidated and provide summarized income statement information for the entities.