Table:
| As of December 31, |  |  |  |  |
| --- | --- | --- | --- | --- |
|  | 2018 |  | 2019 |  |
| Investee companies | Amount | Percentage of ownership or voting rights | Amount | Percentage of ownership or voting rights |
|  | NT$ (In Thousands) |  | NT$ (In Thousands) |  |
| Listed companies |  |  |  |  |
| CLIENTRON CORP. | $249,663 | 22.39 | $276,515 | 21.90 |
| FARADAY TECHNOLOGY CORP. (FARADAY) (Note A) | 1,483,111 | 13.78 | 1,473,028 | 13.78 |
| Unlisted companies |  |  |  |  |
| MTIC HOLDINGS PTE. LTD. | 3,026 | 45.44 | 18,157 | 45.44 |
| WINAICO IMMOBILIEN GMBH (Note B) | — | 44.78 | — | 44.78 |
| PURIUMFIL INC. | — | — | 7,164 | 44.45 |
| UNITECH CAPITAL INC. | 568,005 | 42.00 | 642,660 | 42.00 |
| TRIKNIGHT CAPITAL CORPORATION | 1,520,575 | 40.00 | 2,281,631 | 40.00 |
| HSUN CHIEH INVESTMENT CO., LTD. | 1,608,551 | 36.49 | 1,686,502 | 36.49 |
| YANN YUAN INVESTMENT CO., LTD. | 2,032,013 | 30.87 | 2,761,821 | 30.87 |
| HSUN CHIEH CAPITAL CORP. | 161,319 | 30.00 | 122,060 | 30.00 |
| VSENSE CO., LTD. | 31,544 | 26.89 | 592 | 25.90 |
| UNITED LED CORPORATION HONG KONG LIMITED | 167,953 | 25.14 | 121,973 | 25.14 |
| TRANSLINK CAPITAL PARTNERS I, L.P. (Note C) | 120,440 | 10.38 | 172,414 | 10.38 |
| WINAICO SOLAR PROJEKT 1 GMBH (Note B) | — | 50.00 | — | — |
| YUNG LI INVESTMENTS, INC. | 2,213 | 45.16 | — | — |
| Total | $7,948,413 |  | $9,564,517 |  |
Paragraphs:
Note A: Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that the Company obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
Note B: WINAICO SOLAR PROJEKT 1 GMBH and WINAICO IMMOBILIEN GMBH are joint ventures to the Company.
Note C: The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
The carrying amount of investments accounted for using the equity method for which there are published price quotations amounted to NT$1,733 million and NT$1,750 million, as of December 31, 2018 and 2019, respectively. The fair value of these investments were NT$1,621 million and NT$2,244 million, as of December 31, 2018 and 2019, respectively.
Question:
What accounting practices is used by the company in equity accounting?
Answer: international accounting practices