Examples of using Using the equity method in English and their translations into Russian
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Official
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Colloquial
Associated companies are accounted for using the equity method.
When the Group ceases to consolidate a subsidiary or account for an investment using the equity method because of a loss of control, joint control or significant influence, any retained interest in the entity is remeasured to its fair value, with the change in carrying amount recognized in profit or loss.
Interests in joint ventures are accounted for using the equity method.
After disposal, any retained interest is accounted for using the equity method if the retained interest continues to be an associate or a joint venture.
Investments in the associated companies are recorded using the equity method.
Moreover joint ventures(investment assets accounted for using the equity method) are analysed to identify the Group's share in their profit/loss.
Investments in joint ventures are accounted for using the equity method proportionate consolidation is no longer allowed.
Summarised financial information in respect of the Group's affiliates accounted for using the equity method based on their respective financial statements prepared for the years ended 31 December 2008 and 2007 is set out below.
Consequently, the Group's interest in Terneftegas is accounted for using the equity method.
When discussing that project, the Board decided to incorporate the accounting for joint ventures using the equity method into IAS 28 because this method is applicable to both joint ventures and associates.
As a result,the Group's interest in Yamal LNG is accounted for using the equity method see Note 5.
UNWTO·Themis Foundation, in which UNWTO has a 50% interest, reflected on its balance sheet as an asset under the"Investments" account, using the equity method.
EBITDA is calculated as operating profit before equity share in net losses of associated andother companies accounted for using the equity method, impairment and write-off of assets, adjusted to depreciation.
INVESTMENTS IN ASSOCIATES The following enterprises are accounted for in the financial statements using the equity method.
Instead, the jointly controlled entities that meet the definition of joint ventures are accounted for using the equity method.
Share in net assets/equity of joint ventures accounted for using the equity method.
Interests in associates andthe joint venture are accounted for using the equity method.
Reserves(accumulated losses) of investments in entities accounted for using the equity method;
Investments in an associated company anda joint venture are recorded using the equity method.
Share of other recognised income andexpense of entities accounted for using the equity method.
Amendments to IAS 27 Separate financial statements Amended to permit investments in subsidiaries, joint ventures andassociates to be optionally accounted for using the equity method in separate financial statements.