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Overview

APPS.HR_LEGAL_ENTITIES is a reporting view in Oracle E-Business Suite that exposes the set of organizations defined as legal entities within Human Resources. A legal entity is an organization that owns assets, incurs liabilities, and is legally registered to conduct business; in EBS it is modeled as an HR organization classified with a legal-entity designation. The view provides a simplified, localized list of those organizations — returning the business group, organization identifier, translated name, and effective dates — so that applications, reports, and integrations do not have to resolve the underlying classification records themselves. Because it joins to the multilingual organization name table and filters on the session language, HR_LEGAL_ENTITIES returns names appropriate to the user's current language. The object is documented in ETRM for release 12.2.2 and applies equally to the 12.1.1 architecture, where legal-entity classification is likewise stored in HR organization information.

Underlying Base Objects

The documented referenced objects are HR_ORG_UNITS_NO_JOIN (VIEW), HR_ALL_ORGANIZATION_UNITS_TL (SYNONYM), HR_ORGANIZATION_INFORMATION (SYNONYM), HR_GENERAL (PACKAGE), and HR_SECURITY (PACKAGE). The view text drives the join: HR_ORG_UNITS_NO_JOIN supplies the organization row and business group; HR_ORGANIZATION_INFORMATION supplies the classification, restricted to ORG_INFORMATION_CONTEXT = 'CLASS' and ORG_INFORMATION2 = 'Y' with ORG_INFORMATION1 drawn from the list ('HR_LEGAL', 'PAR_ENT', 'FR_SOCIETE', 'HR_LEGAL_EMPLOYER'); and HR_ALL_ORGANIZATION_UNITS_TL supplies the translated name, filtered by OTL.LANGUAGE = USERENV('LANG'). HR_GENERAL and HR_SECURITY are referenced for security and general HR functions, ensuring row-level access is honored through the standard HR security model rather than raw table access.

Key Columns

• BUSINESS_GROUP_ID — Identifier of the business group that owns the legal entity; the primary partition for HR reporting.
• ORGANIZATION_ID — The organization identifier of the legal entity, used to join to other HR and financial objects.
• NAME — The translated organization name from HR_ALL_ORGANIZATION_UNITS_TL, resolved in the session language.
• DATE_FROM — The effective start date of the organization record.
• DATE_TO — The effective end date; a null value indicates the definition is currently active.

The view does not expose the classification value itself, since the WHERE clause normalizes all qualifying designations to a single logical set of legal entities.

Common Use Cases and Queries

The view is typically used to populate list-of-values, drive legal-entity-aware reporting, and resolve the legal entity associated with a business group. A basic query lists active legal entities for a business group:

• SELECT organization_id, name, date_from, date_to FROM apps.hr_legal_entities WHERE business_group_id = :p_bg_id;
• SELECT organization_id, name FROM apps.hr_legal_entities WHERE date_to IS NULL ORDER BY name;
• Join to HR_ORGANIZATION_UNITS or financial tables on organization_id to associate transactions with a legal entity.

Because access is mediated through HR security packages, results are automatically restricted to organizations the querying user is permitted to see, making the view suitable for concurrent programs and custom reports that must respect HR security.