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
- 01
Legal entities, branches, reporting units, funds, and special-purpose vehicles
- 02
Direct and indirect ownership, voting rights, control, and effective dates
- 03
Consolidation, equity, cost, or other reporting method
- 04
Functional, local, and presentation currency with reporting calendar
- 05
Entity preparer, reviewer, approver, group owner, and assurance contact
Public knowledge 02
Evidence record
- 01
Legal organization charts, registers, ownership records, and agreements
- 02
Acquisition, disposal, restructuring, and governance documentation
- 03
Control or significant-influence assessment and accounting memorandum
- 04
Prior-period perimeter, entity master, and change reconciliation
- 05
Responsibility matrix, reporting instructions, and approval history
Public knowledge 03
Governed outputs
- 01
Versioned legal and reporting entity master
- 02
Ownership hierarchy and effective-date history
- 03
Consolidation perimeter and method by entity
- 04
Currency, calendar, package, and responsibility configuration
- 05
Scope-change rationale, review, and approval record
Reading path
Compact identity, scope, claims boundary, key URLs, and contact path.
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