Which two prerequisites must be met to assign more than one company code to the same controlling area?

To assign more than one company code to the same controlling area, it is essential that the company codes share the same fiscal year variant and the same chart of accounts. This requirement ensures consistency in financial reporting and management accounting across the company codes within that controlling area.

The fiscal year variant dictates how the financial year is structured, including periods for posting transactions. If company codes had different fiscal year variants, it would complicate the consolidation of financial data and impair the meaningful analysis of performance across the codes. Similarly, having the same chart of accounts is crucial because it standardizes account structures. Different charts of accounts would mean that the accounts used in financial transactions differ, making it challenging to compare or consolidate financial results effectively.

In contrast, the other options involve conditions that would hinder effective consolidation and reporting within the same controlling area. Thus, the requirement of having the same fiscal year variant and the same chart of accounts supports coherent financial management within a controlling area, enabling effective planning and control across multiple company codes.