Konsernisisäinen

Konsernisisäinen refers to activities, transactions, or relationships that occur between different entities within the same corporate group or conglomerate. This term is often used in financial and business contexts to describe the internal dealings of a company and its subsidiaries.

These internal transactions can include the transfer of goods or services, the provision of loans or guarantees, or the sharing of intellectual property between parent companies and their subsidiaries, or among sister companies. Pricing for these internal transactions is a critical area, often referred to as transfer pricing. The goal of transfer pricing is to ensure that these internal dealings are conducted at arm's length, meaning at prices that would be charged between unrelated parties. This is important for tax purposes, to prevent artificial profit shifting between different tax jurisdictions.

Konsernisisäinen reporting is also a common practice. This involves consolidating the financial statements of all entities within the group to present a unified financial picture of the entire conglomerate. This provides stakeholders with an overview of the group's overall performance and financial position, rather than just the performance of individual legal entities. Management within a konserni also uses this internal perspective to allocate resources, monitor performance across different divisions, and implement group-wide strategies.