English translation: receivables from related entities
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Explanation: Subsidiaries and associates are related parties, but so are investee companies owned 10-20% and not accounted for by the equity method. Usually if you see 'participations' from a company that also has subsidiaries and equity associates, the word is being used to distinguish this third category only (investments in which are carried at cost and not considered 'consolidated' in the French sense).
So some precision gained by a strictly literal translation.
rkillings United States Local time: 21:41 Specializes in field Native speaker of: English PRO pts in category: 393