Results for “ownership_percent”

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

Overview

The GCS_CONS_RELATIONSHIPS table is a core consolidation configuration object within the GCS - Financial Consolidation Hub product of Oracle E-Business Suite, present in both 12.1.1 and 12.2.2. It stores the relationship information that defines the consolidation hierarchy, capturing how a parent entity relates to a child entity within a given hierarchy, and which intercompany and currency translation treatments apply to that relationship. In effect, this table is the structural backbone of the consolidation "tree" used by Financial Consolidation Hub to roll balances from children into their parents.

From a Data Vault modeling perspective (a heuristic classification, not an EBS-native construct), this table leans toward a satellite classification. It carries descriptive attributes (ownership percentages, effective dates, treatment references) that describe a relationship, while the dependent foreign keys to hierarchies, treatments, and currency treatments imply it is tightly coupled to surrounding hub and link structures rather than serving as an independent business hub itself.

Key Information Stored

The table is defined with 18 documented columns. The most significant of these are:

• CONS_RELATIONSHIP_ID – The surrogate primary key, enforced by GCS_CONS_RELATIONSHIPS_PK and also declared as the unique business-key candidate through the GCS_CONS_RELATIONSHIPS_U1 index.
• HIERARCHY_ID – Foreign key to GCS_HIERARCHIES_B, identifying which consolidation hierarchy the relationship belongs to.
• PARENT_ENTITY_ID and CHILD_ENTITY_ID – The two endpoints of the relationship, defining which entity aggregates into which parent.
• OWNERSHIP_PERCENT – The ownership proportion applied when consolidating the child into the parent.
• START_DATE and END_DATE – The effective period during which the relationship is valid.
• TREATMENT_ID – Foreign key to GCS_TREATMENTS_B, the accounting treatment governing the relationship.
• CURR_TREATMENT_ID – Foreign key to GCS_CURR_TREATMENTS_B, the currency translation treatment for the relationship.
• DOMINANT_PARENT_FLAG and ACTUAL_OWNERSHIP_FLAG – Control flags affecting how ownership and dominance are interpreted.
• DELTA_OWNED – Captures incremental ownership, relevant where ownership is accumulated across tiers.
• OBJECT_VERSION_NUMBER – Used for optimistic locking and concurrent-update detection.
• Standard audit columns – CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, and LAST_UPDATE_LOGIN.

Common Use Cases and Queries

Typical usage centers on enumerating and validating the consolidation hierarchy, recalculating ownership percentages, and driving impact analysis when a relationship changes. A common reporting query joins relationships to their parent and child entities and the hierarchy header:

• Listing all active relationships for a hierarchy: SELECT * FROM gcs.gcs_cons_relationships WHERE hierarchy_id = :p_id AND (end_date IS NULL OR end_date > SYSDATE);
• Deriving effective ownership: filter on OWNERSHIP_PERCENT and START_DATE/END_DATE to obtain the ownership in force for a fiscal period.
• Treatment resolution: joining to GCS_TREATMENTS_B and GCS_CURR_TREATMENTS_B to confirm the accounting and currency translation logic applied to each edge of the hierarchy.
• Impact analysis: identifying relationships referenced by GCS_CONS_IMPACT_ANALYSES.PRE_RELATIONSHIP_ID before modifying or deleting them.
• Audit reporting: using the audit columns and OBJECT_VERSION_NUMBER to trace who changed a relationship and when.

Related Objects

The table participates in a well-defined web of GCS objects:

• GCS_HIERARCHIES_B – joined via HIERARCHY_ID; the parent hierarchy definition.
• GCS_TREATMENTS_B – joined via TREATMENT_ID; the applicable accounting treatment.
• GCS_CURR_TREATMENTS_B – joined via CURR_TREATMENT_ID; the currency translation treatment.
• GCS_CONS_IMPACT_ANALYSES – references this table through PRE_RELATIONSHIP_ID, capturing analyses performed against a pre-existing relationship.

Together these objects form the consolidation relationship framework used by Financial Consolidation Hub to calculate consolidated balances across the entity hierarchy.