single-row consolidation

[Кум]

Пожалуйста, помогите перевести single-row consolidation

Выражение встречается в следующем контексте:
Associated entities are included in the consolidated financial statements using the share of equity method as so-called single-row consolidation.

Также:
A joint venture shall be consolidated either using the share of equity method or row by row in accordance with the share of ownership so that the share corresponding to the group’s holding is consolidated from every item on the income statement, balance sheet and associated notes one row at a time (AA 6:15)

Заранее спасибо