Részesedési

Részesedési is the Hungarian term referring to an ownership stake or share in a company, project, or other venture. It denotes a portion of the capital held by an entity and typically carries rights to profits, losses, and, in many cases, influence over governance. The concept can describe equity in a corporation or a partner’s stake in a business entity. The adjective form részesedési is used to specify the aspect related to the stake, for example részesedési arány (ownership percentage) or részesedési viszony (ownership relationship).

Ownership can be direct, where the stake is held by a single party in its own name, or indirect, where rights and obligations flow through one or more intermediary entities such as holding companies. Stakes can be full (e.g., 100%), providing comprehensive control, or partial, with varying degrees of influence and decision-making power. In corporate practice, the size of a részesedés often affects voting rights, distributions of dividends, and participation in liquidation proceeds, though the exact rights may depend on the company’s statutes, share classes, and applicable law.

In accounting and financial reporting, részesedések are treated as assets representing future benefits from ownership. In consolidation and investment analysis, the investor’s influence is assessed by the percentage of ownership and control exercised. Transfers of részesedés, such as buying or selling shares, are common means of reshaping ownership structure, subject to statutory and contractual restrictions.

See also: részvény, tulajdon, befektetés, tulajdonosi viszony.