Glossary
Clear explanations of the terms around holding, participation and the fields of our group.
Key terms, clearly explained
This collection explains central terms from the worlds of holding, fiduciary services, aviation hospitality and trade — concise, accurate and tied to HOSCH Holding’s practice.
All terms
Foreign trade
Foreign trade refers to the import and export of goods across national borders and the associated wholesale business.
Definition & meaning →Aviation hospitality
Aviation hospitality covers lounge, catering and service offerings around the airport for passengers, business travellers and crews.
Definition & meaning →Investment holding company
An investment holding company acquires, holds and develops stakes in companies aiming at long-term value creation rather than a quick resale.
Definition & meaning →Corporate governance
Corporate governance comprises the principles, structures and processes by which a company is responsibly directed and overseen.
Definition & meaning →Holding company
A holding company is a company whose purpose is primarily to hold, finance and strategically steer stakes in other companies.
Definition & meaning →Fiduciary services
Fiduciary services cover the trusted handling of accounting, taxes, payroll and business advisory for companies and private clients.
Definition & meaning →Business succession
Business succession is the orderly transfer of a company’s ownership and management to a next generation, to management or to an external partner.
Definition & meaning →Audit
An audit is the independent examination of a company’s financial statements for compliance with law and accounting standards.
Definition & meaning →