Jazz Planners, a private not-for-profit performing arts
organization, has donor-restricted permanent endowment funds
which include investments in equity securities. These equity
securities all have readily determinable fair values because they
are all traded on national security exchanges. Most of the equity
investments represent between 1% and 3% of the common stock
of the investee companies; however, a few of Jazz Planners’ investments
permit the organization significant influence over the
operating and financing policies of the investee companies. How
should the organization report these equity securities on its
statement of financial position (balance sheet)?

Equity securities: 1% to 3% ownership

Equity securities: significant influence