English translation: at equity; by the equity method
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Portuguese to English translations [PRO] Bus/Financial
Portuguese term or phrase:método da equivalência patrimonial
I am translating an independent auditors' report from Brazil in which the following sentence appears: "Os demais investimentos avaliados pela método da equivalência patrimonial, foram examinados por outros auditores independentes, e nossa opinião está baseada no parecer desses auditores." Does this phrase simply mean "balance sheet method."
Explanation: this term is used in the area of finance meaning valuation of another company for consolidation purposes. Please find the reference below:
In the case of all other companies included in the consolidated financial statements, the date of acquisition was chosen as the consolidation date.
* The initial consolidation of all companies was undertaken using the book value method (section 301 (1) sentence 2 clause 1 of the HGB). Subsequent consolidation is based on the figures stated at the time of first-time consolidation.http://www.softwareag.com/investor/2000/en/anhang5.htm
I hope it helps
exp bus/fin.+ web ref
JH Trads United States Local time: 10:31 Native speaker of: Spanish, French PRO pts in pair: 137