osakkuusyhtiöksi

Osakkuusyhtiöksi, which translates to "affiliate company" or "associated company" in English, refers to a company in which another company holds a significant but not controlling stake. This stake is typically between 10% and 50% of the voting shares. The investor company, often referred to as the parent or investor, can influence the management and policies of the osakkuusyhtiöksi but does not have the power to dictate its day-to-day operations.

The establishment of an osakkuusyhtiöksi relationship is a strategic move for companies. It allows them to gain access to new markets, technologies, or resources without the full commitment and risk of a complete takeover. It also provides a way to share risks and rewards in joint ventures or collaborative projects. For the investee company, an osakkuusyhtiöksi can provide access to capital, expertise, and a broader network, aiding in its growth and development.

Accounting standards, such as International Financial Reporting Standards (IFRS), provide specific guidelines for how investments in osakkuusyhtiöksi should be treated. Typically, the equity method of accounting is used. Under this method, the investment is initially recorded at cost. Subsequently, the investor recognizes its share of the investee's net income or loss. Dividends received from the investee reduce the carrying amount of the investment. The overall objective is to reflect the economic substance of the relationship, where the investor has significant influence but not control.