Indicate the effect of each item on the ratios given below in the following manner: if an item would cause an increase in the ratio, place a check in the + column; if a decrease, place a check in - column; and if no change, check the 0 column. Each item is independent of the others. 
Definitions:
Consolidated Net Income
The total net income of a parent company and its subsidiaries after eliminating inter-company transactions.
Non-Controlling Interest
This refers to the portion of equity in a subsidiary not owned by the parent company, representing minority shareholders' rights in the subsidiary's net assets.
Marketable Securities
Financial instruments that can be easily converted into cash at market value, such as stocks, bonds, and treasury bills.
Fair Value
An estimated market value of an asset or liability based on current market conditions and mutually informed parties' transactions.
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