{"iri":"https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/OwnershipParties/DirectConsolidation","label":"direct consolidation","definition":"direct ownership of an entity recorded as accounting consolidation","license":"https://spdx.org/licenses/MIT","source":"fibo","source_url":"https://spec.edmcouncil.org/fibo/"}