Search Results gl_legal_entities_bsvs




Overview
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Overview

GL_LEGAL_ENTITIES_BSVS is a General Ledger (GL) schema table that stores the assignment of balancing segment values to legal entities within Oracle E-Business Suite. In Oracle EBS, a legal entity represents a distinct organization for legal and tax reporting purposes, and each legal entity must be associated with one or more balancing segment values (typically the company segment of the Accounting Flexfield). This table captures those associations, together with effective dating, so that transactions and journal entries can be attributed to the correct legal entity based on the balancing segment value entered.

The object resides in the GL schema and is marked VALID in the referenced release metadata. The table contains ten documented columns and is referenced by foreign keys pointing to FND_FLEX_VALUE_SETS (via FLEX_VALUE_SET_ID) and FV_LEGAL_ENTITIES (via LEGAL_ENTITY_ID). Under a heuristic Data Vault classification, the mined FK structure suggests a satellite-leaning pattern: the table records descriptive, effective-dated attributes attached to a legal entity business key rather than acting as a pure hub or link.

Key Information Stored

The table’s business-key candidate is defined by the unique index GL_LEGAL_ENTITIES_BSVS_U1, comprising three columns: LEGAL_ENTITY_ID, FLEX_VALUE_SET_ID, and FLEX_SEGMENT_VALUE. Together these identify the specific balancing segment value assigned to a legal entity within a given value set.

  • LEGAL_ENTITY_ID – Identifies the legal entity; foreign key to FV_LEGAL_ENTITIES.
  • FLEX_VALUE_SET_ID – Identifies the key flexfield value set containing the balancing segment; foreign key to FND_FLEX_VALUE_SETS.
  • FLEX_SEGMENT_VALUE – The balancing segment value (company code) assigned to the legal entity.
  • START_DATE and END_DATE – Effective dating range during which the assignment is active.
  • LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN – Audit columns capturing the most recent modification.
  • CREATION_DATE, CREATED_BY – Audit columns capturing initial insertion.

No separate single-column surrogate primary key is documented; the uniqueness guarantee is provided by the composite unique index above. The table functions primarily as a satellite of the legal entity, holding the balancing segment assignment attributes.

Common Use Cases and Queries

Typical uses include validating that a balancing segment value maps to a legal entity, reporting legal entity assignments for a period, and resolving the legal entity for posted journals. The following pattern lists active assignments for a value set:

  • SELECT b.legal_entity_id, b.flex_segment_value, b.start_date, b.end_date FROM gl_legal_entities_bsvs b WHERE b.flex_value_set_id = :value_set_id AND TRUNC(SYSDATE) BETWEEN b.start_date AND NVL(b.end_date, TRUNC(SYSDATE));
  • Joining to FV_LEGAL_ENTITIES to retrieve entity names for reporting.
  • Joining to FND_FLEX_VALUE_SETS (or FND_FLEX_VALUES) to translate segment values into descriptions.
  • Reconciling journals in GL_JE_LINES to the legal entity via the balancing segment value.

Because the table is effective-dated, queries should constrain START_DATE and END_DATE to avoid returning multiple historical rows for the same legal entity and value combination.

Related Objects

  • FV_LEGAL_ENTITIES – Referenced via LEGAL_ENTITY_ID; provides the legal entity master definition.
  • FND_FLEX_VALUE_SETS – Referenced via FLEX_VALUE_SET_ID; defines the value set containing the balancing segment.
  • FND_FLEX_VALUES – Holds the individual segment values and their descriptions.
  • GL_JE_LINES and GL_JE_HEADERS – Journal data attributed to legal entities through the balancing segment.
  • GL_LEDGERS – Defines ledgers whose balancing segment assignments relate to legal entities.
  • XLE_ENTITY_PROFILES – Legal entity profile information in the legal entity model.

Together these objects support the mapping between accounting flexfield balancing segments and the legal entities used for statutory and management reporting in Oracle EBS 12.1.1 and 12.2.2.