My suggestion is to allows budget plans to be distributed and aggregated back when the budgeting hierarchy specified in the budget planning process includes legal entities.
The distribution of a parent budget plan to children ones and their subsequent aggregation back into the parent plan is currently available when the budgeting hierarchy only includes departments. In fact, thanks to allocation schedules, stage allocations and budgeting workflows, it is possible to seamlessly perform the distribution and the aggregation of budget plans among departments.
I would like to have the same capability to be performed among legal entities. This would help to have a centralized Group budget plan to be distributed to the legal entities within the Group and then to be aggregated back for validation according to the budgeting requirements of each legal entity.