The equity accounting method principally relates to the P&L statement. For the balance sheet, I believe the assets are recorded at historical cost less accumulated depreciation and amortization and adjusted for profit or loss. The SPSN share price will have no bearing on the minority participation except if it falls below the net investment amount. Assets are recorded at the lower of cost or market (market being the share price). Translated there is no upside, but there is downside.
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