leányvállalata

A leányvállalata, often translated as a subsidiary or daughter company, is a business entity that is at least partially owned and controlled by another, larger company, known as the parent company. The parent company typically holds a majority of the subsidiary's voting stock, which grants it the power to appoint the majority of the board of directors and influence its management decisions.

The creation of leányvállalata can serve various strategic purposes for a parent company. It can be a way to diversify into new markets, develop specialized products or services, or isolate financial risk. Subsidiaries can operate with a degree of autonomy, allowing them to focus on their specific market niche or business operations without being directly entangled in the broader corporate structure of the parent.

Legally, a leányvállalata is a separate entity, meaning it has its own assets, liabilities, and legal obligations. This separation can be advantageous for the parent company, as it limits its liability to the extent of its investment in the subsidiary. However, the parent company still maintains a degree of control and often consolidates the financial results of its subsidiaries into its own financial statements. The relationship between a parent and its leányvállalata is a common feature of corporate structures globally, facilitating growth and specialization within larger business groups.