1. A subsidiary company whose financial results are accounted for in the parent company's financial statements using the equity method, where the investment is initially recorded at cost and subsequently adjusted for the parent's share of the subsidiary's profits or losses and dividends
The parent company reports its filial investida pelo método da equivalência patrimonial on the balance sheet at adjusted book value rather than consolidating its assets and liabilities
A empresa controladora apresenta sua filial investida pelo método da equivalência patrimonial no balanço pelo valor patrimonial ajustado em vez de consolidar seus ativos e passivos
2. In accounting, a subsidiary where the parent company has significant influence (typically 20-50% ownership) and uses the equity method for financial reporting purposes
Under IFRS and GAAP standards, a filial investida pelo método da equivalência patrimonial must be disclosed in the notes to the financial statements
Sob as normas IFRS e GAAP, uma filial investida pelo método da equivalência patrimonial deve ser divulgada nas notas das demonstrações financeiras