This proposal is part of the 2.03 upgrade process, please comment by replying below.
**Schema Object** None
**Type of Change** Addition of guidance
**Issue** Publishers and users require clearer guidance on how hierarchical business models are managed.
**Proposal** Add a section on use of hierarchies to the standard guidance on [Establishing Publishing Policies](http://iatistandard.org/202/guidance/how-to-publish/establish-publishing-policies/). This should include:
- The scope of use must not extend beyond the reporting of the activities of a single organisation.
- All types of transactions may be reported at any level provided that:
- There is no double counting across the activities of a single organisation.
- Transactions should not report disbursements within a hierarchical group. The flow of money down a hierarchical chain is implicitly assumed
- Incoming Funds can be present at any level but must be reported only once and at only one level
- Budgets & results can be defined at any number of levels
- All mandatory fields should be present at all levels.
- Hierarchical groups should be treated as a single activity for the purpose of publisher statistics assessments
**Links** Previous discussions - https://discuss.iatistandard.org/t/tech-paper-hierarchies/539/21