R12: Proposed Legal Entity - Ledger - BSV Mapping / Design Question

Hello All,

We are in the process of implementing Oracle R12.2.7 for a group of European Countries and incidentally our erstwhile Consulting partners proposed a Prototype LE design whereby there was a One : One: One mapping between a Legal Entity (BSV assigned to LE) --> Ledger ---> Operating Unit

They have setup a separate Primary & Reporting Ledger corresponding to each of the 26 European Legal Entities below which comprise some of the following Countries below as an example:

France

Germany

Italy

Spain

Netherlands

So basically, they have Setup the following with a One:One:One relationship for each of the 26 Legal entities representing the countries above (not an exhaustive list of countries).