Operative Company Structures
In operative company structures a fictive group consisting
of a legal unit and a number of sub-units are often divided. The
purpose is to consolidate the operative units according to business
units or other criteria. A special consideration then has to be
taken to legal units and sub-units.
A sub-unit connected to a legal unit, directly or indirectly through group companies on levels below the legal unit is defined as a sub-unit in the specific consolidation type. A sub-unit connected to another group company other than a legal unit, or group companies on levels below a legal unit, are defined as a subsidiary in the specific consolidation type. A sub-unit defined as a subsidiary in a specific consolidation type is also handled as a subsidiary in that consolidation type, also in respect of elimination of investments and acquisition calculations.