I am missing a concept on COAs. How does a country-specific COA link with operational and group chart of accounts? Say, we have an account ABC in a country-specific coa, does this account need to be created in group as well as operational coa? How does a group financial statement capture the balance on this account? I know that a gl account in operational coa links with a group coa in the gl master but I am missing the linkage for country-specific coa.