The carrying value of the investment as an investment cost has been included in the book value of profits and cash dividends as an investment cost recovery. 5.2 cost method to the equity method of transformation Additional investment if the investment firm and its equity capital being invested enterprises the proportion will continue to increase, when this ratio is too high to more than 20% after the invested enterprises will increase the influence of the matter on the cost method not reflect the results of operations of the investee impact of the investment units should be converted to the equity method.