Match each act below with the correct description. 
Definitions:
Gaining Control
Refers to obtaining the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, often realized through acquisitions or significant share purchases.
Subsidiaries
Companies that are controlled by another company, known as the parent company, usually through majority ownership of its shares.
Equity Method
An accounting technique used to record investments in which the investor has significant influence over the investee but does not fully control it.
Effective Income Tax Rate
The mean rate at which a person or company is taxed, determined by dividing the total amount of tax owed by the taxable income.
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