Match each of the definitions that follow with the appropriate investment term (a–j).
a.equity method
b.parent company
c.subsidiary company
d.consolidated financial statements
e.fair value
f.unrealized gain or loss on investments.
g.valuation allowance for investments
h.dividend yield
i.amortized cost
j.cost method
163.a corporation owning all or the majority of the voting stock of another corporation
164.a balance sheet account where the fair value adjustment for investments is reported
165.a corporation controlled by another corporation that owns all or the majority of its voting stock
166.the method for accounting for investments of 20–50% in another company’s stock
167.the market price that would be received if an investment were sold
168.measurement of the rate of return to stockholders based on cash dividends
169.combined reporting of a corporation and other corporations it controls
170.recognition of changes in the fair value of short-term investments
171.the value assigned to held-to-maturity securities
172.appropriate method for accounting for small stock investments