Kontserni

A konserni is a corporate group comprising legally independent companies that operate under common control, usually through a parent company that holds a controlling stake in one or more subsidiaries. The parent may own subsidiaries outright or through shareholdings that grant controlling influence.

The structure of a konserni typically includes a central parent company and several subsidiaries, which may in turn own further entities. The group is organized to coordinate strategy, finances, and operations across the different businesses. In Nordic and some European contexts, the term konserni is commonly used, with English equivalents such as corporate group or conglomerate.

Control and governance within a konserni are exercised by the parent through voting rights, board representation, management agreements, or other arrangements. Within the group, intercompany transactions and balances are common and are eliminated in consolidated financial reporting to present the group as a single economic entity. Subsidiaries contribute to the group’s performance, assets, and liabilities, while the parent retains overall responsibility for group strategy and risk management.

Accounting and reporting for a konserni typically involve consolidated financial statements that combine the parent and its subsidiaries. Consolidation methods include full consolidation for majority-owned subsidiaries, proportional consolidation for joint ventures, and the equity method for associates. Intercompany profits and losses, as well as intra-group balances, are eliminated to avoid double counting.

Regulatory and practical considerations vary by jurisdiction, but many countries require consolidated reporting for groups that meet size or ownership criteria, with IFRS or national GAAP guiding the presentation.