Account configuration for the ownership structure register

Introduction

To manage the accounts to be used in the ownership structure register, the following must be defined:

• the accounts to be used for the valuation of the owned entity's net equity or its variation
• the accounts to be used to register the values of the owner entity's financial investments

Net equity valuation

For every normal or variation balance sheet account that can be used in defining the owned entity's net equity, you must indicate whether the account must be used on the ownership structure register.

Registering the values of financial investments

For every normal or variation balance sheet account that can be used in defining the value of the financial investment, you must indicate whether the account must have the following characteristics:

• it is part of the ownership structure and therefore is considered when defining the value of the financial investment;
• it is considered for the loading of financial investments.