kokonaistaytäryhtiön

A kokonais­täy­tä­ryh­tiö, often translated as a "holding company" or "parent company" in English, is a corporate structure where a company's primary purpose is to own shares or other controlling stakes in other companies. These subsidiary companies then conduct their own business operations. The holding company itself typically does not produce goods or services directly.

The main function of a kokonais­täy­tä­ryh­tiö is to manage and control a group of related businesses. This can be done for various strategic reasons, including diversification of risk, easier management of multiple ventures, tax advantages, or to facilitate acquisitions and divestitures. By holding shares in various subsidiaries, the parent company can exert influence over their strategic direction, financial policies, and operational management.

The assets of a kokonais­täy­tä­ryh­tiö primarily consist of the ownership interests in its subsidiaries. Profits are generated through dividends from these subsidiaries, capital gains from selling ownership stakes, and sometimes through management fees charged to its related companies. The legal separation between the holding company and its subsidiaries offers a degree of liability protection, meaning that the debts and obligations of one subsidiary may not directly affect the holding company or other subsidiaries. This structure is common in large, diversified conglomerates.