assosierte

Assosierte is a term used in business language, especially in Germanic-speaking contexts, meaning “associated” or “affiliated.” In corporate finance and accounting, it refers to an entity in which another company has significant influence but not control.

Significant influence is typically evidenced by representation on the board of directors, participation in policy decisions, material intercompany transactions, and/or a stake of roughly 20% to 50% of voting rights. This threshold is commonly cited in practice and in standards such as IFRS IAS 28, though the exact determination depends on the rights and relationships involved.

Accounting for associates follows the equity method. The investment is initially recognized at cost; the investor’s share of the associate’s profit or loss increases the carrying amount, while dividends received reduce it. This method reflects the investor’s economic interest and influence over the associate’s operations, rather than direct control.

Relation to subsidiaries and joint ventures: A subsidiary is an entity controlled by the investor, often indicated by more than 50% of voting rights and consolidated on the investor’s financial statements. An associate is an entity where the investor has significant influence but not control. A joint venture is typically an entity with shared control, which may be accounted for by the equity method or proportionate consolidation, depending on the applicable accounting framework.

Applications and terminology: The term is used to describe relationships such as minority-owned affiliates, strategic partners, or suppliers with governance influence. In practice, the precise meaning depends on the rights, contracts, and local law; the English equivalent is usually “associate” or “affiliate.”

Limitations: The presence of significant influence is a question of rights and practical power, not solely ownership percentage. Changes in influence can trigger reclassification and changes in accounting treatment.