A directed relationship exists between a pair of instantiated R/3 System organizational units if one of the instances is functionally dependent on the other.

Examples of relationships with a defined direction follow:

• One or more company codes are assigned to a client (logical system). A company code is defined in exactly one client (1:n relationship; the company code is the dependent organizational unit).
• An operating concern can contain several controlling areas. Conversely, a controlling area can only be assigned to exactly one operating concern (c:cn relationship; the controlling area is the dependent organizational unit).
• Each controlling area can have one or several profit centers assigned to it. Conversely, a controlling area can only be assigned to exactly one operating concern (c:cn relationship; the controlling area is the dependent organizational unit).
• One or more operating concerns can be defined in a client (logical system). A controlling area can be assigned to exactly one logical system (1:cn relationship; the controlling area is the dependent organizational unit).

If there is a directed relationship between entity types belonging to two different R/3 System organizational units, instances of the dependent organizational unit are placed on top of instances of the independent R/3 System organizational unit. This means that the dependent organizational unit instance is placed within the boundaries of the independent organizational unit instance.

The tile that represents the operating concern is placed on top of the tile that represents the client in which the operating concern is defined. The operating concern tile is completely within the boundaries of the client tile.