foreldreenhet
Foreldreenhet is a term used to describe a higher-level organizational unit that has control over one or more subordinate units within a corporate, governmental, or non-profit structure. It is commonly referred to as the parent unit or parent company in everyday language, and its defining feature is governance and oversight of its children.
The foreldreenhet exercises strategic governance, sets overall direction, approves budgets, and allocates resources across its subunits.
In accounting and reporting, the foreldreenhet is responsible for consolidating the financial statements of its subsidiaries,
Subordinate units under a foreldreenhet can be legally separate entities or internal divisions, such as datterselskaper
Contexts and usage vary: in private companies, a parent company sits atop a corporate group; in public