equity-method affiliate; affiliate accounted for under the equity method
Technical accounting term for a company in which the investor has significant influence, typically 20–50% ownership, and whose results are reflected using the equity method.
We include Company A as an equity-method affiliate in our consolidated financial statements.
The net income of an equity-method affiliate is reflected in the investor's income statement.
The equity method itself, not the company. 持分法適用会社 is the entity to which the method is applied.
A broader term for an affiliated company; not all affiliates are necessarily accounted for under the equity method.
Compound of 持分法 (equity method) + 適用 (application) + 会社 (company). A straightforward technical term from accounting.