Oracle Financial Consolidation Hub User Manual page 53

Sample Consolidation Hierarchy
Entity in Enterprise Performance Foundation
When you create an entity in Financial Consolidation Hub, corresponding Enterprise
Performance Foundation structures are automatically created. An entity in Financial
Consolidation Hub corresponds to the same-named dimension member in the default
value set for the Entity dimension.
A ledger is also created for the entity, with the name in the format <entity name> ledger.
Note:
An entity created in Financial Consolidation Hub has specific
parameters attached to it that you can view in Enterprise Performance
Foundation, but not vice versa.
Note:
A ledger is not created for an entity in the case where the entity is
an operating entity that sources from Oracle General Ledger. In this
case, you will select an existing ledger to assign to the entity.
Setting Up Entities 6-3