Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-Situation where the investor owns over 50% of the outstanding common stock and is therefore deemed to own the investee

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) trading securities
I) available-for-sale securities
J) held-to-maturity securities
K) amortized cost method
L) fair value method
M) unrealized gains and losses
N) equity method
O) consolidation worksheet
P) minority interest
Q) business combination
R) goodwill