1.4 Summarized Income Statement Information (Rule 10-01(b)(1))
To determine whether summarized income statement information is required under
Rule 10-01(b)(1), a registrant must apply
both the investment test and the income test to each equity method investee. The
test that results in the highest significance level is used to determine the
financial statement reporting requirements.
The registrant must include the summarized income statement
information in its quarterly report for each equity method investee that
individually exceeds 20 percent significance, provided that quarterly financial
information would be required if the equity method investee were a registrant.