An associated company (Swedish: intressebolag or intresseföretag) is a company in which another company has significant but not controlling influence. This often applies to a long-term holding of 20 to 50 percent of the votes. Where there is controlling influence, the company is instead a subsidiary.
Holdings in associated companies are reported separately in the annual report, and a corporate group's accounts normally include the owner's share of its result. An accurate share ledger in the associated company shows how large the holding actually is.
A subsidiary is a company controlled by another company, the parent company.
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A parent company is a company that owns and controls one or more subsidiaries.
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A corporate group is a group of companies where a parent company owns one or more subsidiaries.
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