Listed below are five terms with a list of phrases that describe or characterize the terms. Match each phrase with the best term.
A. Used when an investor is presumed to have controlling influence through an equity investment.
B. Debt securities that a company expects to hold until they mature.
C. Debt investments that the investor expects to sell (trade) in the near future.
D. Used when an investor is presumed to have significant influence through an equity investment.
E. Debt investments held for reasons other than attempting to profit from trading in the near future
A. Consolidated financial statements
B. Held-to-maturity securities
C. Trading securities
D. Equity method
E. Available-for-sale securities
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