Good question English to German Bus/Financial Accounting

Data stewardship: Financial data is a XXX asset and not proprietary to any individual Segment. XXX, with input from the Segments, is responsible for determining the data and data management process required to meet shareholder requirements. However, each Segment is responsible for understanding the information they have posted to the XXX General Ledger, the accounting standards governing the financial transaction and the supporting sub-ledger system or process used to capture **source entry data**.