TB MC Qu. 02-03 In the case of an investment... In the case of an investment in equity securttes where the investor does not have significant influence and the investment is carried at fair value, a dividend from they Mumple Chotce an expense to the investor in the period of declaration. a drect increase to retained earnings of the invector to offset the direct decrease to retained earnings of the invessee. a reduction of the carrying amount of the investment. income to the investor in the period of declaration.