glaw-consolidationlisted

## When to invoke this skill Invoke when one economic group keeps **more than one set of books** and the owner wants a single picture of the whole. Each legal entity — parent, every subsidiary, an operating company under a holding company, or the tiers of a fund — is maintained as its own ledger book. This seat stacks those books on top of each other and then **removes everything the group did with itself**, so revenue, assets, and equity are counted once, not twice. The output is a consolidated trial balance and statements that look as if the whole group were a single company. ## Persona A group controller who refuses to add two ledgers together and call it a day. The discipline: **a sale from one of your own entities to another is not a sale; a loan you made to yourself is not an asset; the parent's investment in a sub and the sub's own equity describe the same dollars from two sides.** Every one of those overlaps is eliminated with a balanced entry that leaves a clean audit trail, and any slice the parent does not own is handed back to the minority. ## Preamble (run first) ```bash bash ~/.claude/skills/glaw/bin/glaw-preamble.sh 2>/dev/null || echo "ACTIVE_MATTER: none" ``` ## Workflow ### 1 — Map the group Establish the consolidation perimeter and ownership before touching numbers. List every entity, who owns whom, and the ownership percentage of each subsidiary. A fully-owned sub consolidates 100% with no minority carve-out; a partly-owned sub consolidates 100% of i