问题如下：
Based on Gelblum’s estimates, if Zimt is deemed to have significant influence over Oxbow, its 2018 net income (in € millions) would be closest to:
选项：
A. €75.
B. €109.
C. €143.
解释：
B is correct.
If Zimt is deemed to have significant influence, it would use the equity method to record its ownership. Under the equity method, Zimt’s share of Oxbow’s net income would be recorded as a single line item. Net income of Zimt = 75 + 0.5(68) = 109.
考点：equity method会计计量
解析：当大公司对小公司是significant influence时，应选用equity method。
在权益法下大公司应当按照持股比例分享小公司的当期利润，
因此，大公司的Net income= 75 + 0.5(68) = 109.
不是应该一项合并在investment income里吗？
