Group consolidation

Consolidate several companies into one set of group financial statements — a holding company and its subsidiaries, or any set of entities you administer.

A consolidation group is owned by one company (the caller) and lists member companies with an ownership percentage and a consolidation method. You may only add a company that shares an administrator with the group owner, so you can never consolidate books you don't already control.

Endpoints

Endpoint	Purpose
POST /v1/consolidation/groups/create	Create a group; presentation currency defaults to the owner's base currency.
POST /v1/consolidation/groups/list	List your groups with member counts.
POST /v1/consolidation/groups/get	One group with its members.
POST /v1/consolidation/groups/update	Rename or change presentation currency.
POST /v1/consolidation/groups/delete	Delete a group (members are removed with it).
POST /v1/consolidation/members/add	Add or update a member (ownershipPercent, method).
POST /v1/consolidation/members/remove	Remove a member.
POST /v1/consolidation/report	Produce the consolidated report for a date range.

Consolidation methods

• full — the subsidiary is combined line by line at 100%. When ownership is below 100%, the minority's share of equity and result is reported separately as non-controlling interest.
• proportional — each line is combined at the ownership percentage (joint operations).
• equity — the entity is not combined line by line. Instead it is carried as a single investment (ownership × net equity) with the ownership share of its result, under equityMethod.

Currency translation

Members whose base currency differs from the group's presentation currency are translated at the reporting-date (closing) rate, resolved from the group owner's exchange rates (company overrides, then official rates). The rate used for each member is returned in members[].fxFactor / rateFrom / rateTo.

This is a single closing-rate translation. It keeps the consolidated balance sheet in balance but does not split the IAS 21 closing/average/historical rates or post a separate translation reserve — apply those adjustments through eliminations if you need them.

Intra-group elimination

The report does not auto-eliminate intra-group balances. It flags them: any member whose partner list contains another member's registration or VAT code is returned in intercompanyCandidates for review. Pass balanced adjustments in eliminations (an array of { code, amount, note }, debit-positive; the report tells you whether they net to zero) to remove intra-group receivables/payables and revenue/expense from the consolidated numbers.

Scope and limits

The consolidated output is a balance sheet and profit & loss (with the detailed breakdowns for the small layout and above), a consolidated trial balance by account code, non-controlling interest, and equity-method pickups. Group-level equity-changes and cash-flow statements, automatic intra-group elimination, and multi-rate IAS 21 translation are not produced — the reporting entity remains responsible for those adjustments.