Foreldreenhet

Foreldreenhet is a term used to describe a higher-level organizational unit that has control over one or more subordinate units within a corporate, governmental, or non-profit structure. It is commonly referred to as the parent unit or parent company in everyday language, and its defining feature is governance and oversight of its children.

The foreldreenhet exercises strategic governance, sets overall direction, approves budgets, and allocates resources across its subunits. Control is typically established through ownership of voting shares, appointment of the majority of board members, or other contractual rights that enable influence over the subordinate units.

In accounting and reporting, the foreldreenhet is responsible for consolidating the financial statements of its subsidiaries, presenting a unified view of the overall group’s performance. The parent may also oversee risk management, compliance, and internal controls across the entire structure.

Subordinate units under a foreldreenhet can be legally separate entities or internal divisions, such as datterselskaper (subsidiaries) or avdelinger (departments). The scope of a foreldreenhet’s authority can be domestic or international, and multiple levels of parent–child relationships may exist within a larger organization or group.

Contexts and usage vary: in private companies, a parent company sits atop a corporate group; in public administration, a ministry or central agency may function as a foreldreenhet over various agencies. While terminology can overlap with terms like mor-/mor- or konsern, a foreldreenhet is characterized by its control over one or more subordinate units within a structured hierarchy.