How does FCC address the parent level adjustments in case of entity dissolution

Summary:

Need to check that in case of entity dissolution, does FCC address adjustments directly entered at parent/consolidated level as FCC does not allow consolidation percentage to be updated at the parent.

Content (please ensure you mask any confidential information):

Please refer to scenario as under -

Upto Dec 2025

Parent A

Parent AB 100% POWN 100% PCON

Base Entity A 100% POWN 100% PCON

Base Entity B 100% POWN 100% PCON

From Jan 2026 (A and B entities moved from Parent AB to AC by sharing the entities and updating ownerships/consolidation %age at base level)

Parent A

Parent AB 100% POWN 100% PCON

Base Entity A 0% POWN 0% PCON