English to Portuguese Bus/Financial Finance (general) Balanço

I am really confused about this term because sometimes it seems to be "juros" and sometimes it seems to mean "participações". I appreciate your help and attention for this case
1)
"The result from non-consolidated participating interests is recognised in accordance with the net asset value method. If the value is not determined on the basis of the net asset value, the result is equal to the dividends received during the financial year."
2)
"The corporate income tax for the participating interests is calculated pro rata. The allocated corporate income tax over 2008 is recognised in the current account relationships with the participating interests."
3)
Under the liabilities column:
"Current account participating interests"