Financials pillar · v0.16.0
consolidation ConsolidationGroup
Consolidation group — reporting scope for a parent entity. One record per consolidation parent. Subsidiaries are linked by PathRef in `members[]`. The validator (BDR 0064 L4-CONS-1, L4-CONS-2) reconciles `members[].entity` against the OwnershipInterest graph.
$id · https://corpospec.com/schemas/v0.16.0/consolidation.schema.json
Fields
| Field | Type | Required | Description |
|---|---|---|---|
| audited | boolean | yes | Whether the consolidated FS is subject to statutory audit (HGB §316). |
| consolidated_currency | IsoCurrency | yes | Reporting currency of the consolidated financial statements. |
| fiscal_year_end | FiscalYearEnd | yes | Fiscal year-end as `MM-DD`. |
| id | PathRef | yes | PathRef identifier, conventionally `entity/consolidation/<parent-slug>`. |
| members | ConsolidationMember[] | yes | One entry per subsidiary / associate / JV in scope. |
| parent | PathRef | yes | The reporting parent entity. |
| reporting_framework | ReportingFramework | yes | Framework under which the consolidation runs. |
| auditor | PathRef? | — | PathRef into `legal/parties/<slug>` for the audit firm when audited. |
| exemption_basis | ConsolidationExemption? | — | When the parent is exempt from preparing consolidated FS, the basis for the exemption. |
| last_filed | IsoDate? | — | Date of last Bundesanzeiger / Companies House / SEC EDGAR filing of the consolidated FS. |
| note | string? | — | Free-form note (e.g. acquisition rationale, fiscal-year change). |
Definitions
Shared types referenced within this schema.
ConsolidationExemption
Basis for excluding a subsidiary from consolidation under HGB §296 / IFRS 10.
ConsolidationMember
One subsidiary's entry within a ConsolidationGroup.
type: object
ConsolidationMethod
Consolidation method per subsidiary edge.
FiscalYearEnd
Fiscal year-end as `MM-DD` (e.g. `12-31`, `06-30`, `03-31`).
pattern: ^(0[1-9]|1[0-2])-(0[1-9]|[12][0-9]|3[01])$
IsoCurrency
ISO 4217 currency code.
pattern: ^[A-Z]{3}$
IsoDate
ISO 8601 date (YYYY-MM-DD).
type: string
PathRef
Path-based cross-reference relative to .corpospec/ root.
Pattern: `^[a-z0-9_-]+(/[a-z0-9_.-]+)+$`
pattern: ^[a-z0-9_-]+(/[a-z0-9_.-]+)+$
ReportingFramework
Financial-reporting framework under which the consolidation runs.
Reference in your YAML
# yaml-language-server: $schema=https://corpospec.com/schemas/v0.16.0/consolidation.schema.json