Ownership structure

1C:Perform contains the "Ownership structure" data processor. It is mainly used in the "Consolidation under IFRS" subsystem.

This data processor is important for holding companies as it can be used to manage the group structure.

The ownership structure is generated based on investment flow documents and performs the following main functions:

• Generate the group ownership structure and calculate equity shares in investment objects in accordance with the requirements of IFRS and the Tax Code of the Russian Federation.
• Determine the company's relation to the group, which can be a subsidiary, an associated company, a joint venture, or a related party.
• Determine tax statuses of foreign companies and generate a list of controlled foreign companies and controlling subjects.

Calculate investors' effective equity shares in investment objects for IFRS and the Tax Code of the Russian Federation.