Group structure | Consolidation

Represent legal entities, ownership, reporting units, consolidation method, currencies, effective dates, and close responsibility. Organized as a governed operating, evidence, review, and decision record.

Public scope

Structured context for people and machine readers.

This is a public product and knowledge surface. Illustrative workflows do not establish a professional conclusion, legal or tax advice, guaranteed outcome, or live customer implementation.

  • Entity hierarchy
  • Ownership
  • Reporting perimeter
  • Close roles

Public knowledge 01

Operating scope

  1. 01

    Legal entities, branches, reporting units, funds, and special-purpose vehicles

  2. 02

    Direct and indirect ownership, voting rights, control, and effective dates

  3. 03

    Consolidation, equity, cost, or other reporting method

  4. 04

    Functional, local, and presentation currency with reporting calendar

  5. 05

    Entity preparer, reviewer, approver, group owner, and assurance contact

Public knowledge 02

Evidence record

  1. 01

    Legal organization charts, registers, ownership records, and agreements

  2. 02

    Acquisition, disposal, restructuring, and governance documentation

  3. 03

    Control or significant-influence assessment and accounting memorandum

  4. 04

    Prior-period perimeter, entity master, and change reconciliation

  5. 05

    Responsibility matrix, reporting instructions, and approval history

Public knowledge 03

Governed outputs

  1. 01

    Versioned legal and reporting entity master

  2. 02

    Ownership hierarchy and effective-date history

  3. 03

    Consolidation perimeter and method by entity

  4. 04

    Currency, calendar, package, and responsibility configuration

  5. 05

    Scope-change rationale, review, and approval record