A measure of financial performance, computed as net income divided by average total assets.

Change in fair value that is not yet realized through an actual sale. 

Investments that are not readily convertible to cash or are not intended to be converted to cash in the short term. 

A company that owns more than 50% controlling interest in a subsidiary. 

Debt investments not classified as trading or held-to-maturity securities

An accounting method for long-term investments in equity securities with significant influence.ng terms with the appropriate defintions

Debt Securities that a Co. intends to and is able to hold until maturity.

Debt investments that a company actively buys and sells for profit.

Financial Stmts. that show financial statements of all entities under the parent company's control, including all subsidiaries.