Equity method incorporates NI and total assets

[releasets]

Under equity method, you take into the pro-rata share of net income and total assets. Is there anything else to be aware of?

 

[S2000magician]

You take the pro rata share of net assets: total assets less total liabilities.
You might also have excess depreciation/amortization (if the market value of depreciable/amortizable assets exceeds the book value).
You also record dividends received.