英国联营公司编制合并财务报表时要求使用权益法。然而,往进行投资的公司自身的资产负债表上.对子公司和联营公司的投资通常以成本减去(必要时)永久性贬值准备后的价值入帐。如果一个进行投资的公司(非全资子公司)拥有联营公司,但不编制合并财务报表,则应采用权益法另外编制一套资产负债表和损益表,以反映其相关的联营公司的资料。另外一种选择是它可以在自身的财务报表上以补充资料的形式,按照公司法的要求,将 The United Kingdom associates require the use of the equity method when preparing the consolidated financial statements. However, on the company’s own balance sheet for investments, investments in subsidiaries and associates are usually accounted for at the cost less the (if necessary) permanent devaluation. If an investing company (non-wholly-owned subsidiary) owns an associated company, but does not compile the consolidated financial statements, it shall use the equity method to prepare a separate balance sheet and profit and loss statement to reflect the relevant associated company’s information. Another option is that it can use additional information in its own financial statements in accordance with the requirements of the company law.