Create two Corporative Books
I created the two responsibilities for each company.
I have the following values set in the system profile:
MO: Security Profile, at the site level I have the BG.
MO: Operating Unit, at the level of responsibility I have the company A.
Name GL: I have at the level responsibility at the company A.
GL: data access, level of responsibility, I have a company A
HR: security profile, level of responsibility, I have a company A