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AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

GL_IEA_SUBSIDIARIES_V is a General Ledger view in Oracle EBS 12.1.1 and 12.2.2 that presents subsidiary (intercompany balancing entity) configuration records alongside their associated set of books and chart of accounts context. In the Intercompany and Enterprise Accounting (IEA) framework, subsidiaries define the legal entities, currencies, and accounting structures used to balance and approve intercompany journal entries automatically.

The view is primarily a reporting and integration object. Because it joins descriptive names from multiple setup tables, it allows reports, forms, and external interfaces to display human-readable subsidiary information rather than raw identifiers. The column most relevant to users searching for "chart_of_accounts_name" is CHART_OF_ACCOUNTS_NAME, which is derived from the Accounting Flexfield structure name rather than stored directly on the subsidiary record. This makes the view especially useful for validating that each subsidiary is linked to the expected chart of accounts.

Underlying Base Objects

According to the documented view text, GL_IEA_SUBSIDIARIES_V is defined over four referenced objects:

• GL_IEA_SUBSIDIARIES — the primary base table holding subsidiary definitions and most exposed columns.
• GL_SETS_OF_BOOKS (aliased SOB) — supplies the set of books name for the subsidiary's primary set of books, joined on SET_OF_BOOKS_ID.
• GL_SETS_OF_BOOKS (aliased SOB2) — an outer-joined instance supplying the transfer set of books name, joined on TRANSFER_SET_OF_BOOKS_ID.
• FND_ID_FLEX_STRUCTURES_V (aliased FLEXV) — supplies the Accounting Flexfield structure name, filtered by APPLICATION_ID = 101, ID_FLEX_CODE = 'GL#', and ID_FLEX_NUM = SUB.CHART_OF_ACCOUNTS_ID.
• GL_DAILY_CONVERSION_TYPES (aliased TYP) — supplies the user-defined conversion type description, joined on CONVERSION_TYPE.

The ETRM metadata notes that this object is not implemented as a physical view in the given database, meaning the definition is provided as reference rather than as an instantiated object.

Key Columns

• CHART_OF_ACCOUNTS_ID / CHART_OF_ACCOUNTS_NAME — the Accounting Flexfield structure ID and its descriptive name; the ID links to the flexfield definition, while the name is resolved through FND_ID_FLEX_STRUCTURES_V.
• SUBSIDIARY_ID / NAME / DESCRIPTION — the unique subsidiary identifier and its descriptive attributes.
• SET_OF_BOOKS_ID / SET_OF_BOOKS_NAME — the primary set of books and its name.
• TRANSFER_SET_OF_BOOKS_ID / TRANSFER_SET_OF_BOOKS_NAME — the optional transfer set of books used for cross-book transfers.
• CURRENCY_CODE / TRANSFER_CURRENCY_CODE — the subsidiary currency and transfer currency.
• COMPANY_VALUE — the balancing segment value identifying the subsidiary's company.
• ENABLED_FLAG, AUTO_APPROVE_FLAG, VIEW_PARTNER_LINES_FLAG, REMOTE_INSTANCE_FLAG — behavioral control flags.
• CONVERSION_TYPE / USER_CONVERSION_TYPE — the currency conversion type code and its user-facing description.
• SUBSIDIARY_TYPE_CODE, NOTIFICATION_THRESHOLD, CONTACT_DISPLAY_NAME — subsidiary classification, notification threshold, and resolved contact name.
• ROW_ID and ATTRIBUTE1–ATTRIBUTE15 — the row identifier and descriptive flexfield context and attribute columns.

Common Use Cases and Queries

The view supports intercompany configuration reporting, subsidiary validation, and data migration or integration extracts. A typical query retrieves subsidiary details along with the chart of accounts name:

• SELECT subsidiary_id, name, company_value, set_of_books_name, chart_of_accounts_name, currency_code FROM gl_iea_subsidiaries_v WHERE enabled_flag = 'Y';
• SELECT name, chart_of_accounts_name, subsidiary_type_code FROM gl_iea_subsidiaries_v ORDER BY name;
• SELECT s.name, s.transfer_set_of_books_name, s.user_conversion_type FROM gl_iea_subsidiaries_v s WHERE s.transfer_set_of_books_id IS NOT NULL;

These queries are commonly used to audit chart of accounts assignments, confirm currency conversion settings, and export subsidiary definitions for integration with external systems.