持もち分ぶん法ほう適てき用よう会かい社しゃ

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.

• 当とう社しゃはA社しゃを持もち分ぶん法ほう適てき用よう会かい社しゃとして連れん結けつ財ざい務む諸しょ表ひょうに含ふくめている。

  We include Company A as an equity-method affiliate in our consolidated financial statements.

• 持もち分ぶん法ほう適てき用よう会かい社しゃの当とう期き純じゅん利り益えきは、投とう資し会かい社しゃの損そん益えき計けい算さん書しょに反はん映えいされる。

  The net income of an equity-method affiliate is reflected in the investor's income statement.