Required information Learning Objective 15-C2: Describe how to report equity securities with controlling influence. If an investor owns more than 50% of another company's voting stock and controls the investee, the investor's financial reports are prepared on a consolidated basis. These reports are prepared as if the company were organized as one entity. Other comprehensive income includes: (You may select more than one answer. Single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer. Any boxes left with a question mark will be automatically graded as incorrect.) Junrealized gains on available-for-sale securities. owner investments. unrealized losses from available-for-sale securities. foreign currency translation adjustments. dividends