This is the holding to which the company belongs and in which consolidation takes place.

If a holding is keeping its own accounts, create a consolidation holding without accounts and place it at the top of the structure. For both the holding and the subsidiaries, specify the consolidation holding without accounts in the Holding field. This allows you to view the individual results of the holding and the subsidiaries after consolidation.

In the Holding field, always register the holding without accounts at the top of the structure.

The percentage reflects the financial interest that the holding has in the company. This percentage is taken into account during consolidation. For example, if the percentage is 75%, 75% of the amount of the subsidiary's ledger account will be posted to the holding's ledger account during consolidation.

The consolidation method determines which entries will be made during consolidation. The participation percentage may determine the consolidation method. If the financial interest of the holding in the company is more than 50%, select the method 'Ledger'. If the participation percentage is less than or equal to 50%, you can choose the consolidation method yourself:

• Ledger: During consolidation, the amounts of the ledger accounts of the subsidiary will be multiplied by the participation percentage and then posted to the ledger account of the holding that bears the same name.
• Result: The results of the subsidiary company, multiplied by the participation percentage, are posted to the ledger accounts of the holding, which you specify on the Consolidation structure details tab.

The ledger account is used for the consolidation method 'Result'. If you have selected this consolidation method, you need to enter the ledger account of which the amount is posted to the holding during consolidation. This process takes into account the participation percentage and the operating currency of the holding. The ledger account must be a balance sheet account.

The ledger account is used for the consolidation method 'Result'. If you have selected this consolidation method, you need to enter the ledger account of which the amount is posted to the holding during consolidation. This process takes into account the participation percentage and the operating currency of the holding. The ledger account must be a profit and loss account.