Financial statement items that are used in consolidation postings to ensure that the balance:

• per consolidation unit equals zero (balancing item)
• across all consolidation units equals zero (clearing item)

The following selected items exist:

This clearing item in the balance sheet enables consolidation entries to produce a total of zero for the balance sheet of a consolidation unit.

This clearing item in the income statement enables consolidation entries to produce a total of zero for the income statement of a consolidation unit.

Consolidation entries use this selected item to ensure that the balance sheets and/or income statements across multiple consolidation units remain in balance. Its balance is always zero within a document.