Financial Accounting and Reporting

Provide the reporting classification for investments, 0 to 20%, 21 to 50%, and greater than 51% of equity ownership.

Provide the valuation basis for investments, 0 to 20%, 21 to 50%, and greater than 51% of equity ownership.

Provide the level of economic influence for investments, 0 to 20%, 21 to 50%, and greater than 51% of equity ownership.

Define debt securities.