If there is no Parent entity or if legal obstacles prevent disclosure of parent entity data publicly you will need to select an exception reason from the below options –
Non-Consolidating: The child entity is not subject to reporting in consolidated financial statements (i.e., does not have an accounting consolidating parent).
Natural Persons: The child entity is controlled by natural persons instead of another legal entity, making parent entity reporting inapplicable.
No Known Persons: There is no known person or entity controlling the child entity, allowing opt-out from reporting a parent relationship (e.g., diversified or unknown ownership).
Non-Public: Legal obstacles prevent disclosure of parent entity data publicly.