noun
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.
当社はA社を持分法適用会社として連結財務諸表に含めている。
We include Company A as an equity-method affiliate in our consolidated financial statements.
持分法適用会社の当期純利益は、投資会社の損益計算書に反映される。
The net income of an equity-method affiliate is reflected in the investor's income statement.
Compound of 持分法 (equity method) + 適用 (application) + 会社 (company). A straightforward technical term from accounting.