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The Local GAAP element of the Consolidation dimension is the only element to receive original source data for the separate financial statements. This data is captured on the ~ element of the Scope dimension and shows automatically on all other scopes. The Bring Balance Forward procedure operates on this source element, too. These two features of business logic should become configurable (e.g. as attributes in the Consolidation dimension) so that the power user can add additional custom source elements to this dimension.