With two subsidiaries holding 1000 EURO each, which Consolidation Member will reflect 2000 EURO at the parent balance?

• A. FCCS_Entity Consolidation
• B. FCCS_Entity Input
• C. FCCS_Entity Total
• D. FCCS_Proportion

Answer: (A)

In FCCS, the Consolidation path brings together the balances of all child entities into the parent’s consolidated view. Data are entered at the entity level (the Input member for each subsidiary), and then the Consolidation member aggregates those values to show the parent’s consolidated balance. With two subsidiaries each holding 1000 EURO, the consolidated balance at the parent becomes 2000 EURO, since there are no eliminations described reducing that total. The other members aren’t used to display the summed parent total in the same way: the Input member shows raw subsidiary data, Proportion is for ownership shares, and Total is a broader aggregate that isn’t the specific parent consolidation view.