IC Elimination Rules — Grouping

Hierarchy of IC elimination rule nodes (REGOLA_ELI_GERARCHIA).
2 nodes 9 rules

IC Elimination Rule Hierarchy source
Sources: REGOLA_ELI_GERARCHIA · REGOLA_ELI_GERARCHIA_ABBIM

  • $ Consolidation rules (2)
    • 001 Consolidation (7)
      • 001 FI Elim
      • E01 Sales-Expense Elim.
      • E02 Interest Income-Expenses Elim.
      • P01 AR-AP Elim.
      • P02 Dividends Elim.
      • P03 Cash-Debt Elim.
      • P04 Financial Investment Elimination - Pick-up
    • $BS Balance Sheet
    • $PL Profit & Loss