A shared group total can still conceal an entity gap

In another prospective case, subsidiary S holds 100 usable cash and owes operating payments of 60 with a required reserve of 20. Parent P holds no cash and must pay 20 on day 7. The group aggregate seems to leave enough money. Under the supplied actual transfer arrangement, S can provide 20 to P only on day 8.

The parent therefore still needs 20 on day 7. Consolidating the two accounts cannot make the transfer earlier. An obtainable day-7 bridge, an agreed payment change or a different timely transfer arrangement could repair the gap, with their costs and later consequences returned to the account. If none is available, the current combined plan remains infeasible.

Centralizing the reports would make this visible but would not establish the missing transfer right or timing. Giving the group treasurer a new title would not do so either. The useful first return is the specific parent funding need and the transfer condition. An organization change is warranted only if the existing arrangement cannot obtain or decide the needed response reliably.