This is certainly a very common cause of confusion when drilling down on your adjustments ; when you see amounts on a *base* entity on the AdjConsolidated member , and I've seen many people understandably go "huh? Consolidated? it's not consolidated!" when discovering these: this is when AdjConsolidated just shows a translated amount and not necessarily consolidated at all.  It's done this way to protect translated adjustments being overwritten in the exceptional case where you have a local ccy adjustment and a translated ccy adjustment, on the same entity.  If translated adjustments remained on AdjInput then there would be scope for overwriting such intersections.