Group structure

The Group Structure page defines the ownership relationships between all companies in the group. Use this page to input and manage direct relationships between entities. The application uses these relationships to determine the appropriate consolidation method, represent the ownership hierarchy, and identify each company’s stake in the consolidation process. As shareholding or participation changes over time, the application tracks all modifications and updates calculations accordingly.

To access the Group Structure page, click Group > Group Structure > Group Structure tab.

Page layout

The page displays a Company drop-down at the top, where you select the company you want to view or edit. The following summary fields appear on the page for the selected company:

Field	Description
Group %	The percentage that the parent of the group owns, directly or indirectly, in the selected company. This takes into account all shares held by all companies in the group.
Non Controlling Interest %	The percentage held by third parties outside the group.
Group control %	The group control percentage for the selected company.
Financial rights	The number of financial rights the selected company holds on the market.
Voting rights	The number of voting rights for the selected company.
Reference financial rights	The reference value for financial rights.
Reference voting rights	The reference value for voting rights.

Below the summary fields, two tabs let you view the group data structure for the selected company: Shareholders and Participations.

Shareholders

The Shareholders tab shows the number of shares of the selected company that are held by other companies in the group.

 Note: This tab is not available for the company defined as the parent company on the Define Periods page.

The tab displays the following columns:

Field	Description
Code	The company code of other companies in the group, excluding the selected company.
Name	The names of other companies in the group, excluding the selected company.
Period	The period associated with the participation record (Current or Reference).
Financial Rights	The number of financial rights.
Financial %	The calculated percentage of the financial rights.
Voting Rights	The number of voting rights.
Control %	The control percentage, computed to check the voting rights held by the company in other companies.

Enter shareholder details

Enter the required information for each participation.

The number of shares you enter may not exceed the total number of Financial or Voting rights entered at the top of the page.
Click to recalculate the indirect percentages for the group.

 Note: The consolidation methods are not affected until you select Update consolidation method.
Save your input.

Participations

The Participations tab shows the number of shares the selected company holds in other companies in the group.

The tab displays the following columns:

Field	Description
Code	The company code of other companies in the group, excluding the selected company.
Name	The names of other companies in the group, excluding the selected company.
Period	The period associated with the participation record (Current or Reference).
Financial Rights	The number of financial rights.
Financial %	The calculated percentage of the financial rights.
Voting Rights	The number of voting rights.
Control %	The control percentage, computed to check the voting rights held by the company in other companies.
Issued Fin. Rights	The number of financial rights issued.
Issued Vot. Rights	The calculated percentage of voting rights issued.

Enter participation details

Enter the required information for each participation.
Click to recalculate the indirect percentages for the group.

 Note: The consolidation methods are not affected until you select Update consolidation method.
Save your input.

Update the consolidation method and percentages

After making changes — for example, updating the number of shares held — you can update the consolidation method and percentages. Use the Update consolidation method option with caution, as it can have significant consequences.

Save your changes.
Select Update consolidation method.
Click . A warning message appears.
Confirm your action.