The tables behind Financial Consolidation

The entity master. Every legal vehicle in the corporate group — parent, subsidiaries (domestic and foreign), branches, joint ventures, VIEs. IsConsolidated proposes eligibility for a future close. The independently approved group population frozen on each run determines inclusion; changing the master cannot remove an entity from an existing financial revision.

Effective approved ownership and method records. Close calculations freeze the applicable effective intervals and workpapers; mid-period changes require their reviewed allocation method.

Audit log of every ownership change — acquisition, divestiture, share issuance, step-up. Draft and Submitted rows are proposals. Independent Group Controller approval atomically establishes the effective ownership version and records its policy evidence; rejected proposals have no calculation effect. Any changed method requires its reviewed workpaper before it can affect a new run.

Reporting groupings — geographic, divisional, or composite — used for sub-consolidation and Board reporting cuts (e.g. North america, Foreign, all subs). Composition is line-itemed in GroupMemberships.

Per-Entity membership of a ConsolidationGroups row, with effective dates so a sub can move between groups across periods.

The unified consolidated chart of accounts. Self-parenting tree supports roll-up (e.g. Cash → current assets → total assets). Every row is the target of one or more ChartOfAccountsMapping entries from each entity’s local CoA.

Per-Entity mapping from the entity’s local CoA account string to a ConsolidationCoA row. Maintained by Subsidiary Controller, approved by Consolidation Manager. Effective-dated for mid-year remaps.

Per-Entity per-Period trial-balance submission. The atomic header that wraps the line items (TrialBalanceLines). Lifecycle: Draft → Imported → Validated → Submitted → Accepted; on acceptance the period gate recomputes distinct accepted required entities in TBsReceived.

The per-Account balance row inside a TB submission. Carries the local-currency Debit and Credit and the resolved ConsolidationCoA account. The Local fields are the entity’s functional currency; FX translation populates the USD-equivalent in TranslatedBalances, not here.

Per-Entity mapping from the entity’s local CoA account string to a ConsolidationCoA row. Maintained by Subsidiary Controller, approved by Consolidation Manager. Effective-dated for mid-year remaps.

The unit of corporate close work, created directly by an authorised manager or idempotently from a configured close event. A financial revision freezes required entities and counts their current Accepted submissions.

Immutable input snapshot and atomic output candidate for a financial revision.

Exchange rates for translation. One row per FromCurrency → ToCurrency × RateType × EffectiveDate. The translation engine resolves the rate by FXTranslationRules.RateTypeUsed and the line’s reporting period.

Reviewed account or account-class translation treatment. The configured method determines the closing, average or historical rate requirements; it does not provide universal accounting certification.

The actual required rate inventory; an absent rate remains a record with an unresolved state.

Source-line and historical-layer outputs of one frozen run. Apply the approved rate before grouping by account; retain the source line, rate and method.

Opening, required closing and difference for one run. The current-period delta equals required closing less prior published closing; repeated calculation does not double the closing adjustment.

Immutable input snapshot and atomic output candidate for a financial revision.

IC AR / IC AP, IC sales / IC purchases, IC loans, IC interest, IC management fees — every transaction between two entities in the consolidated group. Reported by both sides; the matcher pairs them.

Match status of an IC pair. One row per (from entity, to entity, IC type, account pair, Period). Generated by intercompany-match-and-eliminate.

A retained difference between reciprocal source balances. An independently approved disposition may resolve the work item, but cannot fabricate a match or permit an unbalanced elimination.

Auto-generated (and occasionally manual) elimination journal entries that remove intercompany balances and the parent’s investment-in-sub against the sub’s equity. One header per elimination event; lines in EliminationLines.

One Dr / Cr line per ConsolidationCoA target on an elimination JE. Always in USD (post-translation).

Immutable input snapshot and atomic output candidate for a financial revision.

Corporate-level adjustments that don’t belong in any subsidiary’s books — reclassifications, materiality fixes, GAAP-conversion overlays, true-ups. Routed through Group Controller approval before entering the consolidated TB.

Reviewed allocation per subsidiary and run. The simple common-equity formula uses the approved basis; complex ownership and rights need the configured specialist workpaper.

Account-level group result from one frozen complete run. Include translated balances, the closing CTA account effect, posted elimination history with linked reversals, approved paired top-side effects and supported balanced NCI reclassifications.

Reviewed statements generated from one selected complete run and supporting movement evidence. Signed is private; publication commits an immutable artifact set and financial lock together.

Reviewed cash-flow and equity movement workpapers, including acquisition, disposal, FX and non-cash explanations.

Narrative footnotes attached to a ConsolidatedFinancials publication — accounting-policy notes, segment, related-party, subsequent-events, commitments. Round-tripped to the disclosure tool via integrations.

The unit of corporate close work, created directly by an authorised manager or idempotently from a configured close event. A financial revision freezes required entities and counts their current Accepted submissions.

Immutable input snapshot and atomic output candidate for a financial revision.

Reviewed statements generated from one selected complete run and supporting movement evidence. Signed is private; publication commits an immutable artifact set and financial lock together.

Narrative footnotes attached to a ConsolidatedFinancials publication — accounting-policy notes, segment, related-party, subsequent-events, commitments. Round-tripped to the disclosure tool via integrations.

A pack generated from the already published financial artifact set. Signed-but-unpublished documents cannot be distributed or read by executive readers.

Per-Recipient distribution log for a BoardPackExports row — one row per executive reader on the distribution list, with delivery, view, and access-revocation tracking for audit.

Authenticated staff and reader identities; role assignments and entity grants are server-controlled.