All of the following would require use of the equity method for investments except: Multiple Choice a. Material intra-entity transactions. b. Investor participation in the policy-making process of the investee. c. Valuation at fair value. d. Technological dependency. e. Interchange of managerial personnel. Solution (C) Valuation at fair value is not require the use of equity method for investments, And all other ,i.e. material intra entity transactions, Investor participation in the policy making process of the investee, technological dependency, Interchange of managerial personnel are reuire the use of equity method for investments..