Equity method指的是权益法，是指长期股权投资按投资企业在被投资企业权益资本中所占比例计价的方法。长期股权投资采用权益法时，除增加、减少因股权影响长期股权投资而引起的账面价值的增减变动外，被投资企业发生利润或亏损，相应要增加或减少投资企业长期股权投资的账面价值。The equity method is an accounting technique used by a company to record the profits earned through its investment in another company. With the equity method of accounting, the investor company reports the revenue earned by the other company on its income statement, in an amount proportional to the percentage of its equity investment in the other company. 相关的计价方法还有cost method成本法和Measurement Alternative Method替代计量法。

Investees一般译为被投资企业、被投资单位。如：

Management applies significant judgement in estimating the fair value of investees including the selection of valuation methods and significant assumptions used in cash flow forecasts and considering various factors and events including adverse performance of the investees and adverse industry conditions affecting the investees.

在估计被投资单位的公允价值（包括选择估值方法和现金流量预测中使用的重大假设）以及考虑多种因素和事件（包括被投资单位的不良业绩及影响被投资单位的不利行业条件）时，管理层作出了重大判断。

Equity method和 investees相连时，不能直接将其中文意思叠加直译为权益法被投资单位，这样不好理解。

因此，结合权益法的相关含义（指长期股权投资按投资企业在被投资企业权益资本中所占比例计价的方法），可以将其译为“权益法下在被投资单位的其他综合收益（损失）中享有的份额”，类似的例子还有：

Loss from equity method investments, net权益法投资亏损，净额

Under the equity method, the Group initially records its investment at cost and subsequently records its share of the results of the equity investees on a one quarter in arrears basis.

在采用权益法的前提下，本集团按成本对其投资进行初始计量，随后按季度累计金额入账其在权益被投资单位季度经营业绩中应占份额。