Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-situation where the investor owns less than 20 percent of the common shares of another company and therefore is not attempting to exert influence over the operating and financial policies of the investee

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) goodwill
I) business combination
J) minority interest
K) fair value method
L) unrealized gains and losses
M) equity method
N) consolidation worksheet