Consolidation of legal entities defined as co code

we have two codes in SAP ECC 6 both are separate legal entities.Co Code A owns 80% of shares of Co Code B

what should be the structure from consolidation point of View i.e parent subsidary relationship how would this be presented in SAP for consolidation purpose .

Do we have to assign both co codes to single company.or two codes would have separate Company assignment

Requirement is separate financial statements for both co codes & consoldated Financial statement (elimination of Inter Co code profits & Calculation of minority intrest