English to German Bus/Financial Accounting Jahresabschluss

Kommt in verschiedenen Formen in den Jahresabschlüssen einer Limited Partnership vor, unter "Investments in X (eine andere Limited Partnership)":

Balance as of January 1
Equity in excess of expenses over revenues
Balance as of December 31

Dann jedoch:

Equity in excess of revenues over expenses
Distributions received
Balance as of December 31

Reicht hier Differenz? Ich habe nichts Spezifisches gefunden.

TIA!