vähemmistöosuuksien
vähemmistöosuuksien, often translated as minority stakes or minority interests, refers to a situation in corporate finance and accounting where a company holds a portion of the ownership in another company that is less than 50%. This means the owning company does not have a controlling interest in the company whose shares it holds. The value of these minority stakes is typically recorded on the balance sheet of the owning company.
Under accounting standards, minority stakes are usually classified as either an investment or an asset depending
The concept of vähemmistöosuuksien is important for understanding a company's financial structure and its relationships with