FDM.2:2 - Problem
A convenient group key is often used as if it settled control, liability, support and resource availability together. Adding the members’ balances then conceals the very restriction that changes the financial answer.
Forcing every question into separate-entity accounts has a different cost: it can miss correlated exposure or an actual support arrangement. The practitioner needs the boundary warranted by this question, with enough underlying structure to prevent an aggregate from acquiring another meaning.