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Regulatory compliance overview

The Lineos consolidation lifecycle and platform capabilities are consistent across all regulatory frameworks. Compliance requirements determine how consolidation components are configured and how results are reported — not how the platform works.

The following regional documentation extends the Consolidation Framework for specific regulatory requirements:

  • Configuring Consolidation Compliance for Nordics — covers FAS (Finnish Accounting Standards), IFRS, and Swedish K3 (BFNAR 2012:1) for Nordic entities.

  • Configuring Consolidation Compliance for DACH — covers HGB (Handelsgesetzbuch) and IFRS for entities in the DACH region.

Extending the Framework

Each regional article follows the same structure as the Consolidation Framework. For every consolidation component, the regional documentation provides:

  • A reference to the Framework procedure — step-by-step procedures are not repeated.

  • Framework-specific rate type assignments, RATETYPE settings, and account configurations.

  • Compliance rules and §-references governing how the component must be configured.

  • Any additional steps required beyond the generic Framework procedure.

  • Framework-specific mandatory financial statement requirements.

Structure at a glance

Component

Framework documentation covers

Regional documentation covers

Carry forward

How to execute; rule mechanics; report names

Which accounts carry at which rate; equity historical rate rules per framework

Account mapping

How to create Standard and Advanced rules; sequencing

GKV vs. UKV mapping (HGB); expenses-by-nature (FAS, K3); IFRS presentation election

Currency conversion

How to enter rates; how to create rules; rate code table

RATETYPE assignments per account type; Eigenkapitaldifferenz vs. FCTR vs. Muuntoero per framework

Ownership structure

How to define entities, percentages, and methods

Control thresholds and valid consolidation methods per framework

Group consolidation

How to configure the matrix; IC elimination; auto journal rules; execution sequence

Framework-specific elimination steps; goodwill treatment; negative goodwill vs. bargain purchase; NCI method; deferred tax scope

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