{"@context":{"ns0":"https://www.gleif.org/ontology/ReportingException/","rdf":"http://www.w3.org/1999/02/22-rdf-syntax-ns#","owl":"http://www.w3.org/2002/07/owl#","rdfs":"http://www.w3.org/2000/01/rdf-schema#","skos":"http://www.w3.org/2004/02/skos/core#","metadata":"http://data.bioontology.org/metadata/","metadata_def":"http://data.bioontology.org/metadata/def/","ns1":"https://www.gleif.org/ontology/Base/"},"@id":"ns0:DirectConsolidationReportingException","@type":["owl:Class","owl:NamedIndividual"],"rdfs:subClassOf":{"@id":"ns0:ReportingException"},"rdfs:label":"direct consolidation reporting exception","skos:definition":"The legal entity has declined to report a direct accounting consolidation parent, based on applicable accounting standards.","metadata:prefixIRI":"gleif-repex:DirectConsolidationReportingException","metadata:def/prefLabel":"direct consolidation reporting exception","metadata:def/mappingLoom":"directconsolidationreportingexception","metadata:def/mappingSameURI":{"@id":"ns0:DirectConsolidationReportingException"},"rdfs:isDefinedBy":{"@id":"https://www.gleif.org/ontology/ReportingException/"},"ns1:hasTag":"DIRECT_ACCOUNTING_CONSOLIDATION_PARENT"}