Data Model Defines the prerequisites for consolidation.
In the data model you define the master data and Customizing data, for example, tasks, method layouts, methods and document types.
Before you can use the Consolidation functions, you must define the data model in Customizing.
The data model is characterized by
Its data basis , which is based on the InfoProviders in BI that are relevant to Consolidation
The following graphic shows the dependencies between data streams, the data basis and the consolidation area:

The data model is further characterized by:
Tasks , document types , and methods
Financial statement items , and – if desired – the consolidation chart of accounts , subassignments , and breakdown categories
Organizational units ( consolidation units and consolidation groups )