When ownership manager is not used

Hi Experts,

     I am with a customer who have a requirement to consolidate, all the subsidiaries are 100% owned, so I have read that we dont need a ownership manager and so no for group dimension. In such a case without ownership manager how will we enter the subsidiaries ?

    Can somebody also help me with the best practises that can be implemented here in this case like elimination of loans ?

thanks a lot

Rk