Match the items below by entering the appropriate code letter in the space provided.

Amount for which an investment could be sold for in the marketAnswer $1$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companySecurities that are held for resale in the near future, hopefully at a gainAnswer $2$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyThe issuer of a bondAnswer $3$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyAn investment in equity securities that is purchased to influence or control anotherAnswer $4$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyThe investor has control over an investee.Answer $5$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyEntity whose shares are owned by the parent companyAnswer $6$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyAn investment in which there is intention of establishing and maintaining a long$-$term operating relationshipAnswer $7$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyNormally exists when the investor owns $20\%$ or more of the investee's voting sharesAnswer $8$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyDebt instrument held to earn interest income that does NOT mature within the next yearAnswer $9$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyThe Equity Investment in Common Shares account is adjusted for profit and dividends receivedAnswer $10$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyFinancial statements that present the assets and liabilities of the parent and the subsidiary companyAnswer $11$ Question $4$Choose...Significant InfluenceSubsidiary companyInvestments at FVTPLInvesteeInvestment Income or LossLong$-$term investmentConsolidated financial statementsFair valueStrategic InvestmentEquity methodParent companyAccounting entries are required to adjust the investment's carrying value for any increase and decrease in its fair value