Emaettevõtted

Emaettevõtted, often translated as parent companies, are business entities that hold a controlling interest in one or more other companies, known as subsidiaries. This control is typically exercised through ownership of a majority of the subsidiary's voting stock. The primary purpose of a parent company is to manage and oversee its subsidiary operations, often setting strategic direction, allocating resources, and providing centralized services such as finance, human resources, and legal support.

The relationship between a parent company and its subsidiaries allows for diversification of business activities, market expansion, and risk management. Subsidiaries can operate with a degree of autonomy while still aligning with the overall goals of the parent. This structure can also facilitate mergers and acquisitions, as a parent company can acquire new businesses and integrate them as subsidiaries. Financial reporting for these corporate groups typically involves consolidated statements, which combine the financial results of the parent and its subsidiaries to present a unified view of the group's performance. The legal and financial responsibilities of a parent company can vary depending on jurisdiction and the specific corporate structure.