In active development · running against real groups

Consolidation without the implementation project.

No connectors, no ETL pipelines, no weeks of setup. Each subsidiary uploads the trial balance and financial report it already produces, and the close can start the moment they arrive. Mappings are algorithm-assisted and generated on the fly. The group structure is not a manually entered percentage but derived state, replayed from corporate actions.

The incumbent model
Weeks of implementation projects before the first close
Ongoing maintenance to ETL pipelines
Separate systems for communication and collaboration
Connect software to each subsidiary's system
Accountants calculate voting control and manually enter a percentage
finpar
Close as soon as entity trial balances and financial reports are available
Algorithm assisted mappings generated 'on the fly'
Collaboration and permission management is a primary feature
Upload entity trial balances and reports
Group structure is derived state from corporate action
The problem

Different structures. Same report.

A group of ten companies may comprise ten reporting languages, ten accounting systems, ten charts of accounts, ten local frameworks — even ten different accountants. Investors, auditors and lenders will not take ten separate answers to the same question. They want one set of figures that reports the group as one business.

Getting there isn't as simple as adding up columns in Excel. Each entity's reporting reflects the nature of its own operations, and that need not be the same across the group. A common reporting structure still has to map hundreds of individual accounts, the group structure has to account for control held through complex holdings, and a series of technical consolidation journals has to be processed.

The Finpar approach is to build a universal, algorithm-assisted process that works directly with the existing system outputs across the group.

Fig 01many → one
Report group companies as one business
Entity reports, trial balances and corporate structure tied into one set of group accounts.
Collaboration and permissions

A close is a collaborative effort.

A close brings together group accountants, CFOs and outside advisors — and it runs on confidential information. General-purpose communication and file-storage tools carry no notion of who may see what. Finpar manages the close as a project under a single permissions framework: membership, shared documents, invitations and calls are all governed by the same access rules.

Thread on Σ Sachanlagenappend-only
GC
Group controller
AM
Audit manager
LD
Lender · report only
PA
Tax advisor · revoked
CM
Construction division manager · temporary
AM
Audit manager · Tue
I looked at the roll up of the Sachanlagen across the six accounts. What does the increase in Anlagen in Bau acc# 0873 relate to?
GC
Group controller is typing
GC
Group controller · Tue
Let's get on a call with the construction division manager to discuss the details.
Call on this figure Join
Group controller · editcan join
Audit manager · read · groupcan join
Construction division manager · temporaryaccess granted · 2026-04-30
Lender · report onlyno access
Tax advisorrevoked
Person · role
Scope
Access
Until
Group controller · preparer
whole group
EDIT/EDIT
Entity accountant
1 of 7 entities
EDIT/READ
Audit manager
whole group
READ/READ
free seat
Audit senior
whole group
READ/READ
2026-06-30
Lender · due diligence
report only
NONE/READ
2026-03-31
Construction division manager
1 of 7 entities
READ/READ
temporary · 2026-04-30
Tax advisor
EDIT/READ
revoked
Corporate actions → group structure

Group structure, derived and maintained from corporate actions.

Every group already maintains a record of its corporate actions — incorporations, share issues, buy-backs, acquisitions and disposals, and potential shares under ESOPs or performance conditions. Finpar derives the group structure directly from that record, rather than asking accountants to enter voting and economic interests at each level of the group. Manual entry is inherently error-prone: no single entity accountant holds the complete picture, and an interest that appears to be an associate at entity level may in fact be consolidated once holdings elsewhere in the group are taken into account.

Fig 02 the structure is built, not declared
Parent AG
consolidating entity
econ 60 %
Subsidiary A
consolidated
econ 70 %
Subsidiary B
consolidated
econ 45 % econ 40 %
Subsidiary C
controlled via A · consolidated
econ 31 % econ 34.44 % econ 32.78 %
Target GmbH
controlled · consolidated
60 %
70 %
75 % 66.67 %
30 % 33.33 %
25 % 27.78 %
Corporate events
01
ACQUISITION_COMPLETED
Parent AG acquires 60 % of Subsidiary A
02
ACQUISITION_COMPLETED
Parent AG acquires 70 % of Subsidiary B
03
SHARE_TRANSFERRED
Subsidiary A acquires 75 % of Subsidiary C
04
SHARE_TRANSFERRED
C takes 30 000, B 25 000 of Target’s 100 000 shares
05
SHARE_REPURCHASED
Target buys back 10 000 shares into treasury
06
SHARE_RIGHTS_ISSUED
C rights issue 1-for-2 · A takes up nothing
07
INSTRUMENT_GRANTED
Target grants ESOP options over 20 000 new shares
control is a chain, not a percentage
Control
61.11 %
33.33 % + 27.78 %, aggregated via subsidiaries → consolidate in full
Economic interest
32.78 %
60 % × 66.67 % × 33.33 % + 70 % × 27.78 % → drives NCI
From ledger to template

Algorithm-assisted mapping in minutes.

An algorithm-assisted approach enables rapid and accurate data ingestion. Much of the consolidation work is matching general ledger accounts to entity and group reporting lines — no trivial task: trial balance formats do not consistently encode debit and credit balances, ledger structures vary and may include non-contiguous data, metadata is not readily available, and a trial balance spans hundreds if not thousands of lines and may differ from period to period.

One approach is to build implementation pipelines that map accounts to reporting lines up front. Finpar instead generates the mapping algorithmically, period by period, from the documents themselves.

Amount DAG · fit zoom → extracted subtree459 accounts · 526 nodes · 3 roots · depth 5
3 034 4831 756 130804 900951 2302 020 654 3 034 4832 020 6541 756 130804 900412 000318 60074 300951 230148 400252 000505 13045 700
Trial balance · recovered12 rows
Total assets3 034 483
Non-current assets2 020 654
Property, plant and equipment1 756 130
Branch North804 900
5100 Land and buildings412 000
5120 Plant and machinery318 600
5140 Fixtures and fittings74 300
Branch South951 230
5210 Land148 400
5211 Buildings252 000
5220 Plant and machinery505 130
5240 Fixtures and fittings45 700
0
3
14
39
92
167
261
364
459
accounts read
AktivaPassivaGuV

The subtree is marked, extracted with amounts on the nodes, then handed across: a blank register slides in and the nodes, edges and amounts take their places as rows.

§ 224 wants asset class · the TB delivers branchesas delivered — a tidy hierarchybranch subtotals reach for the template — no targetthe tidy structure was a dead enddescend below the subtotals · pair across branchesΣ 1 756 130 — the same total, cut a different way
Trial balance · recovered12 rows
Total assets3 034 483
Non-current assets2 020 654
Property, plant and equipment1 756 130
Branch Northno target804 900
5100 Land and buildings→ 1.412 000
5120 Plant and machinery→ 2.318 600
5140 Fixtures and fittings→ 3.74 300
Branch Southno target951 230
5210 Land→ 1.148 400
5211 Buildings→ 1.252 000
5220 Plant and machinery→ 2.505 130
5240 Fixtures and fittings→ 3.45 700
Template · A.II Sachanlagenasset class only
1.Grundstücke und Bauten812 400
= 5100 + 5210 + 5211 · Δ 0,00 · pass: pair
2.Technische Anlagen und Maschinen823 730
= 5120 + 5220 · Δ 0,00 · pass: pair
3.Andere Anlagen, BGA120 000
= 5140 + 5240 · Δ 0,00 · pass: pair
A.II Sachanlagen1 756 130

Group close directly from your subsidiary data.

We just read it. If you prepare consolidated accounts and any of this sounds like a problem you recognise, we'd like to hear from you.

[email protected]
[email protected]