[{"data":1,"prerenderedAt":31},["ShallowReactive",2],{"content:en:glosario:subgroup":3},{"frontmatter":4,"html":27,"locale":28,"section":29,"slug":30},{"id":5,"title":6,"description":7,"h1":8,"keyword":9,"date":10,"updated":10,"author":11,"schemaType":12,"draft":13,"cta":14,"faq":15,"related":22},"subgrupo","Subgroup: what it is in consolidation and example · Fibady","A subgroup is a set of entities within a larger group that is consolidated separately, usually by region, business line or intermediate holding company.","Subgroup","subgroup consolidation","2026-09-03","santi","DefinedTerm",false,"See how Fibady calculates it in a demo",[16,19],{"q":17,"a":18},"Is a subgroup the same as a subsidiary?","No. A subsidiary is one entity; a subgroup is a set of entities consolidated as a block, with or without its own intermediate parent.",{"q":20,"a":21},"How often is a subgroup consolidated?","As often as the group: monthly in management reporting. The subgroup is an intermediate view, not a separate close.",[23,24,25,26],"\u002Fglossary\u002Fconsolidation-scope","\u002Fglossary\u002Ffinancial-consolidation","\u002Fglossary\u002Fintercompany-eliminations","\u002Fproduct\u002Fmulti-entity-consolidation","\u003Cp>A subgroup is a set of entities within a larger group that is consolidated separately, because they share a region, a business line or an intermediate holding company. The total group is the consolidation of its subgroups plus the parent.\u003C\u002Fp>\n\u003Ch2 id=\"what-it-includes\">What it includes\u003C\u002Fh2>\n\u003Cp>The entities assigned to the subgroup, their internal intercompany eliminations and, if there is one, the intermediate company that controls them. Transactions between subgroups are not eliminated at subgroup level but at the higher group level.\u003C\u002Fp>\n\u003Ch2 id=\"example-with-numbers\">Example with numbers\u003C\u002Fh2>\n\u003Cp>A group with 8 entities defines two subgroups: Spain (4 entities, summed revenue 5,000,000) and Latam (4 entities, 3,000,000). Within Spain there are 400,000 of internal sales; within Latam, 200,000. Spain subgroup consolidated: 4,600,000. Latam: 2,800,000. Between the two subgroups there is another 300,000 intercompany, so the group consolidates 7,100,000.\u003C\u002Fp>\n\u003Ch2 id=\"how-fibady-does-it\">How Fibady does it\u003C\u002Fh2>\n\u003Cp>Entities are organised into subgroups with unlimited levels, and each subgroup has its own consolidated P&L, balance sheet and cash flow with its own eliminations. The same entity can appear in one subgroup by region and another by business line, and the total consolidation is recalculated with every sync.\u003C\u002Fp>\n","en","glosario","subgroup",1788520139958]