All of the following would require use of the equity method for investments except

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The equity method is used when an investor exercises significant influence over the investee, but does not have control. Control is typically defined as owning more than 50% of the voting shares of an investee. Valuation at fair value does not necessarily require the use of the equity method as it can be accounted for using the fair value option. The other options (A, B, D, and E) all indicate circumstances where the investor has significant influence over the investee, which would trigger the use of the equity method.

All of the Following Would Require Use of the Equity