sidusettevõtete

Sidusettevõtted, often translated as associated companies or affiliated companies, refers to businesses that have a significant, but not controlling, relationship with another company. This relationship typically involves a degree of influence or common interest, falling short of full parent-subsidiary control. The defining characteristic of a sidusettevõte is the presence of substantial ownership or significant economic ties that create a linkage between two otherwise independent entities.

The influence can manifest in various ways. One company might hold a substantial minority stake in another, granting it the ability to influence decisions or strategic direction. Alternatively, a sidusettevõte relationship can arise from contractual agreements or shared commercial interests that bind the companies together, such as joint ventures or long-term supply contracts. The key is that while there is a connection and potential for mutual impact, neither company is in a position to dictate the overall operational or financial policies of the other.

Accounting standards often require companies to account for their investments in sidusettevõtted using the equity method. This method reflects the investor's share of the investee's net income or loss, adjusting the carrying value of the investment accordingly. This accounting treatment aims to provide a more accurate picture of the economic reality of the relationship than simply treating it as a passive investment. Understanding sidusettevõtted is crucial for analyzing a company's financial statements and comprehending its broader business network.