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Model the group the way it actually is — operationally and on the statutory record.
Group, sub-group, legal entity, branch, division — modelled at the engine tier. Statutory and management views in parallel from the same entity records. Ownership relationships, voting versus economic interests, time-bounded participations all preserved.
Hierarchy
Configurable hierarchy depth and shape. Parent / subsidiary / branch / division — modelled, not flattened.
Ownership relationships
Voting interest, economic interest, special-share classes, time-bounded participations — preserved on the record.
Statutory views
The view each jurisdiction's regulator expects. Spanish PGC, IFRS, US GAAP — maintained in parallel.
Management views
Internal management reporting independent of statutory structures — by business unit, by geography, by product line.
What the entity surface covers
Hierarchy depth
Multi-level hierarchy with arbitrary depth. Branches roll into entities; entities roll into sub-groups; sub-groups roll into the parent.
Ownership records
Voting versus economic interest, preferred-share classes, time-bounded participation changes, divestiture and acquisition events with effective dates.
Statutory configuration
Per-entity statutory framework (Spanish PGC, IFRS, local GAAP), with chart-of-accounts conformance and reporting-output specification.
Management dimensions
Cost centre, business unit, product line, geography, customer segment — orthogonal to statutory structure, layered on the same entries.
Reorganisation support
Mergers, demergers, transfers of business between entities — handled with historical preservation. The entity that existed last quarter is reconstructable.
Audit trail
Every change to the entity structure (ownership change, statutory framework change, hierarchy reorganisation) journalled with effective date and approval record.
Why the hierarchy is structural, not a chart-of-accounts trick
Some ERPs implement multi-entity by using chart-of-accounts segments — entity becomes a segment, and the GL aggregates across segment values. The simplification works for very simple groups; it breaks at the first acquisition, the first reorganisation, the first joint venture.
Axional models the entity hierarchy structurally. The entity is a first-class object with its own statutory framework, its own ownership record, its own reporting requirements. The GL belongs to the entity; the consolidation belongs to the group; the relationship is explicit and audit-grade.