osakkuusyhtiöiksi

Osakkuusyhtiöiksi is a Finnish term used in corporate language to describe the state or process of holding parts of a business through associate companies. An osakkuusyhtiö is a company in which an investor has significant influence but not control over its policies and operations.

Significant influence is typically evidenced by owning a substantial portion of voting shares, commonly about 20% or more, though influence can also arise from other contractual rights, board representation, or participation in policy decisions. This status distinguishes osakkuusyhtiöt from tyttäryhtiöt, or subsidiaries, where the parent exercises control, usually through majority ownership.

In financial reporting, investments in osakkuusyhtiöiksi are usually accounted for using the equity method rather than full consolidation. This means the investor recognizes its share of the associate’s profits and losses, rather than presenting the associate as a fully consolidated subsidiary. The precise treatment follows international standards such as IFRS (IAS 28), which define significant influence and related accounting implications.

The term is commonly used in discussions of group restructuring, strategic planning, or capital structure changes, where parts of a business are moved into associate status rather than kept as wholly owned subsidiaries. It is also found in corporate disclosures and investment analyses describing the composition and governance of holdings.

Nuances of classification depend on actual influence rather than strictly the percentage of ownership. Therefore, whether a company is described as an osakkuusyhtiö or an osakkuusyhtiöksi may hinge on rights to participate in policy decisions, board representation, and other control-related factors.