assoziierten

Assoziierten is a term used in German to denote associates or affiliated parties and entities. It can function as a noun in plural form die Assoziierten or as an adjective in phrases such as assoziierte Unternehmen. The core idea is a link or affiliation to a larger organization without full ownership or control.

In business and finance, the term is common in two related senses. First, assoziiertes Unternehmen refers to an entity in which another company has significant influence—typically represented by a stake roughly between 20% and 50%. Such investments are usually accounted for using the equity method rather than full consolidation. In IFRS, the standard IAS 28 uses the term associate to describe these arrangements, focusing on influence rather than control.

Second, Assoziierte can describe individuals or groups connected to a firm, such as assoziierte Partner or assoziierte Mitarbeiter in professional services firms. These are people or entities linked to the organization with a degree of participation or collaboration, but not the same level of ownership or decision-making power as controlling partners.

Beyond finance, assoziierten may appear in contexts such as research collaborations, industry networks, or corporate groups, where parties are linked through contracts, joint initiatives, or strategic alliances rather than through ownership of a subsidiary.

In summary, Assoziierten signals affiliated status or influence short of full ownership or control, with specific implications varying by context (accounting, law, or corporate structure).