konsernvisning

Konsernvisning is a term used in corporate reporting to describe the public presentation of a corporate group (koncernen) as a single economic entity. It encompasses the way the group’s financial position, performance and structure are conveyed to investors, lenders, regulators and other stakeholders.

The concept centers on the consolidated view of the group. This typically includes the consolidated financial statements (balance sheet, income statement, cash flow statement and changes in equity), as well as notes that explain accounting principles, consolidation methods, intercompany eliminations and the ownership structure. The presentation may also include segment information, risk disclosures, governance details and non-financial information relevant to the group’s strategy and operations.

Regulatory and accounting frameworks shape konsernvisning. In many jurisdictions, consolidated reporting is required by law or accounting standards such as IFRS or national GAAP, and may be governed by specific rules in the nation’s annual reports legislation. The aim is to provide a transparent, comparable and comprehensive view of the group’s finances, apart from the figures of the parent company alone.

Audience and formats vary. Koncernvisning is commonly found in annual reports, investor presentations and other external communications. It is used by management to explain the group’s performance, by analysts to assess value creation, and by lenders to evaluate credit risk. While term usage can differ, konsernvisning generally denotes the consolidated portrayal of the entire corporate group rather than solitary entities within it.