A question on summary reconciliation

We are migrating from Blackline to ARM.

In Blackline, accounts are grouped into groups, and each group is reconciled as a single reconciliation.

For example, accounts A1 and A2 are grouped in group G.

We are using FDMEE to bring balances into ARM.

What are the pros and cons between the following 2 approaches?

(1) Create a single profile for G (a single reconciliation for G).

Use FDMEE to map balances from A1 and A2 to G.

(2) Create 3 profiles (3 reconciliations): 1 for A1, 1 for A2, and 1 for G. 
G will be a summary reconciliation with child reconciliations A1 and A2.

Thanks!