Does EPU rules apply for both Subsidiary and Equity method entity defined in ownership management?

Summary:

Can anyone help me understand whether EPU calculations/rules in FCCS works for both subsidiary and equity method entities defined in the ownership management. Also, as the consolidation string used in the rules is #Legal Company# which mean all base entities. So does it apply to all entities. I have a requirement where i only need to calculate it for only Equity method companies.

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