Koncernenheter

Koncernenheter is a term used to describe the individual units that together comprise a corporate koncern (group). These units can be legally independent companies such as subsidiaries, joint ventures, or associates, as well as internal divisions that are managed as separate reporting entities within the group. The common feature is that the parent company or the group’s governance structure exercises control or significant influence over these enheter.

The parent or holding company typically sets strategic objectives, allocates resources, and oversees risk management for the koncernenheter. Each unit may have its own management and budgets, but operates within the overall framework and policies established by the koncern’s leadership. The arrangement allows the group to pursue diversification, economies of scale, and cross-unit synergies.

In accounting and reporting, koncernenheter are consolidated to present the koncern as a single economic entity. This involves combining the financial statements of the units and eliminating intercompany transactions and balances. Minority interests may be shown for subsidiaries not wholly owned. The precise accounting treatment depends on applicable standards, such as IFRS or national GAAP, and on each unit’s legal form.

The term is most common in Swedish corporate governance and accounting contexts, where it helps distinguish the various components that make up a koncern. While closely related to concepts like dotterbolag (subsidiaries) and affilierade företag (affiliates), koncernenheter emphasizes their role as units within the broader group structure, united under common ownership and strategic oversight.