FDM.2:10 - Architectural Rationale

The method begins with the consequence because there is no single group boundary that settles every financial question. It retains underlying positions so that aggregation can be interpreted and revised.

A single reporting tree is adequate when its rule and the receiving use match. Separate-entity accounts suffice for an isolated debtor question. Several connected views become useful when support, exposure and reporting differ. Their connection uses SIE’s existing identity and composition methods, with the financial relations supplied here.