<?xml version="1.0" encoding="UTF-8"?>
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<rdfs:label>direct consolidation reporting exception</rdfs:label>
<skos:definition>The legal entity has declined to report a direct accounting consolidation parent, based on applicable accounting standards.</skos:definition>
<metadata:prefixIRI>gleif-repex:DirectConsolidationReportingException</metadata:prefixIRI>
<metadata:def/prefLabel>direct consolidation reporting exception</metadata:def/prefLabel>
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<ns1:hasTag>DIRECT_ACCOUNTING_CONSOLIDATION_PARENT</ns1:hasTag>
</owl:Class>
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</rdf:Description>
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<?xml version="1.0" encoding="UTF-8"?>
<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:ns0="https://www.gleif.org/ontology/ReportingException/" xmlns:owl="http://www.w3.org/2002/07/owl#" xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" xmlns:skos="http://www.w3.org/2004/02/skos/core#" xmlns:metadata="http://data.bioontology.org/metadata/" xmlns:ns1="https://www.gleif.org/ontology/Base/">
<owl:Class rdf:about="https://www.gleif.org/ontology/ReportingException/DirectConsolidationReportingException">
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