OOF™ Origin Open Foundation™

Independent Methodological Authority

Architecture Ecosystem: Structured Reality Standards™
Architecture Family: TREGA™ — Tax-Relevant Event Governance Architecture™
Parent Standard: TRERLS — Tax-Relevant Event Relationship Standard
Module: ERLGM — Event Relationship Grouping Module
Operational Layer: Event Relationship Grouping Governance Layer
Category: Governance & Enforcement
Subcategory: Tax-Relevant Event Governance
Type: Core Module
Governed Space: Event Relationship Grouping
Origin ID: TREGA-TRERLS-ERLGM-004
Version: 1.0
Status: Canonical · Open Standard
Effective Date: 1 September 2026
AI-Readable: Yes
Authority: OOF®
Protection: MIP® — Methodological Intellectual Property
Canonical Language: UCL — Universal Canonical Language

Canonical Definition

The Event Relationship Grouping Module (ERLGM) governs how
already-related, dependency-qualified, and sequence-governed
Tax-Relevant Events are organized into coherent multi-event
structures without destroying their individual Event Identity.

ERLGM establishes when related events may legitimately be
represented as an Event Group, Event Chain, Event Network,
parent–child structure, component structure, parallel structure,
or other governed multi-event configuration.

Its principal transition is:

Governed Event Sequence Structure

↓

Event Grouping Governance

↓

Governed Event Group Structure

ERLGM does not merge events into one Event Identity, split
events, form new events, redefine Event Boundaries, or determine
tax aggregation.

The foundational distinction is:

Event Group ≠ Single Event.

Operational Role

Complex economic activity rarely produces isolated Event
Relationships.

A marketplace transaction may involve purchase, payment,
delivery, settlement, commission, refund, and reversal events.

A machine economy may generate resource requests, allocations,
executions, measurements, settlements, and later corrective
events.

A supply chain may contain dozens of related events distributed
across multiple organizations and countries.

ERLGM provides the governance layer that allows these events to
be represented together as coherent structures while preserving
the independence of each governed event.

Grouping therefore solves a different problem from Event
Formation or Event Merge.

Grouping organizes events. It does not redefine what the events
are.

Internal Module Flow

TRERLS operates through:

ERLIM — Event Relationship Identification

↓

ERLDM — Event
Relationship Dependency

↓

ERLSM — Event Relationship Sequence

↓

ERLGM — Event Relationship Grouping

↓

ERLMM — Event Relationship
Merge & Split

↓

Governed Event Relationship Structure

ERLGM receives the Governed Event Sequence Structure from ERLSM.

Its output is passed to ERLMM.

Operational Transition

The canonical transition is:

Governed Event Sequence Structure + Governed Relationship
Information

↓

Grouping Governance

↓

Governed Event Group
Structure

ERLGM uses already-governed: Event Relationships; dependencies;
sequences; participants; contexts; Value Associations; and other
relevant governed information.

It does not recreate those upstream determinations.

Operational Space

ERLGM governs: Event Group identification; Event Group
qualification; Event Group membership; Event Group boundary;
group entry; group exit; group membership change; group
identifier; group purpose; group basis; Event Chain formation;
Event Network formation; parent–child grouping; component
grouping; parallel-event grouping; branching structures;
converging structures; cross-system grouping; cross-organization
grouping; cross-border grouping; multi-jurisdiction-ready
grouping; machine-generated grouping; autonomous-system grouping;
group uncertainty; group conflict; group reconsideration; group
continuity; and grouping-specific traceability.

Operational Scope

ERLGM may govern event structures across: commerce; marketplaces;
banking; payment systems; ERP; accounting; logistics; supply
chains; digital platforms; blockchain ecosystems; smart-contract
systems; digital assets; AI agents; autonomous systems;
industrial environments; energy infrastructure; distributed
systems; machine-to-machine activity; cross-border operations;
and future machine economies.

Event Group

An Event Group is a governed representation of several distinct
Tax-Relevant Events that possess sufficient material relationship
to be represented together for downstream governance.

The events remain independently identifiable.

Therefore:

Event Group ≠ Single Event.

An Event Group is a relationship structure, not a replacement
Event Identity.

Group Membership

Each event included in an Event Group shall retain its own
governed Event Reference.

Membership indicates that the event belongs to the governed
multi-event structure.

It does not transfer the identity of the event to the group.

Group Membership ≠ Event Identity Transfer.

Group Membership Basis

Membership shall be supported by materially relevant relationship
information.

Possible bases may include: dependency; sequence; shared economic
activity; shared operational process; shared settlement
structure; shared contractual arrangement; shared Value
Relationship; parent–child structure; component structure;
reversal relationship; or another governed basis.

Shared Attribute Alone ≠ Group Membership by default.

Group Purpose

An Event Group shall have a governable purpose.

Examples may include representing: one broader commercial
activity; a settlement structure; a fulfillment structure; a
supply-chain segment; a refund and reversal structure; an
autonomous workflow; a machine-service process; or a distributed
Event Network.

The group purpose shall describe why the events are represented
together.

Group Identifier

A group may receive a stable identifier.

However:

Group Identifier ≠ Event Identifier.

The group identifier references the multi-event structure.

Each event retains its own Event Identifier.

Group Boundary

An Event Group requires a defined membership boundary.

The boundary determines which events belong to the group and
which do not.

This is not the same as TREBS Event Boundary governance.

Event Group Boundary ≠ Event Boundary.

TREBS governs the boundary of an individual event.

ERLGM governs the membership boundary of a multi-event structure.

Group Entry

An event may enter a group when sufficient governed relationship
information supports membership.

Entry shall remain traceable.

Group Entry ≠ New Event Formation.

Group Exit

An event may be removed from a group where later governance
establishes that membership was incorrect or no longer valid.

Removal from the group does not erase the event.

Group Exit ≠ Event Deletion.

Group Membership Change

Group membership may evolve when: new events occur; new
relationships are discovered; prior relationships are corrected;
an event is superseded; a reversal occurs; new evidence becomes
available.

Membership changes shall remain historically reconstructable.

Group Membership Change ≠ Event Lifecycle Change by default.

Event Chain

An Event Chain is a governed multi-event structure in which
events form a materially relevant progression.

Example:

Event A

↓

Event B

↓

Event C

↓

Event D

The chain may incorporate dependency and sequence.

However:

Event Chain ≠ Single Event Lifecycle by default.

Several independently governed events may form one chain.

Linear Event Chain

A simple Event Chain may contain one primary progression path.

Example:

Order

↓

Payment

↓

Delivery

↓

Settlement

Each event remains distinct.

Branching Event Chain

A chain may branch.

Example:

Order

↓

Payment

and:

Order

↓

Fulfillment

Those branches may later converge.

ERLGM may preserve the branching structure.

Converging Event Chain

Multiple event paths may converge into a later event.

Example:

Sale A + Sale B + Sale C

↓

Settlement

This does not merge the source events.

Chain Convergence ≠ Event Merge.

Event Network

An Event Network is a multi-event relationship structure
containing more complex connections than a simple chain.

A network may contain: several branches; multiple convergence
points; parallel paths; direct and indirect dependencies;
reversals; replacement relationships; multiple participants;
multiple value flows.

Event Network ≠ Single Event.

Network Node

Each governed event may function as a node within an Event
Network.

Node status does not alter Event Identity.

Network Node ≠ Sub-Event by default.

Network Edge

A governed Event Relationship may function as an edge connecting
events.

The edge may represent: dependency; sequence; reversal;
continuation; settlement linkage; or another governed
relationship.

Relationship Edge ≠ Event. Parent–Child
Group Structure

Some events may be represented hierarchically.

A Parent Event may be related to several Child Events.

However:

Parent Event ≠ Owner of Child Event.

and:

Child Event ≠ Component of Parent Event by default.

The relationship structure must remain explicit.

Component Event Structure

Several distinct events may constitute components within a
broader Event Group.

Component grouping does not mean they should be merged into one
event.

Event Component Relationship ≠ Event Merge by default.

Parallel Event Group

Several events may proceed in parallel while belonging to the
same broader activity.

ERLGM may represent that structure.

Parallel Events ≠ Same Event.

Shared Participant Grouping

Events may share one or more participants.

This may support grouping.

However:

Same Participant ≠ Same Event Group by default.

Shared participation must be materially relevant to the group
purpose.

Shared Value Grouping

Events may share or reference the same governed value.

This may support grouping.

However:

Shared Value Reference ≠ Event Group by default.

TRVAS remains authoritative for Value Association.

Shared Context Grouping

Events may occur within the same governed context.

This may support grouping.

However:

Shared Context ≠ Event Group by default.

TRECS remains authoritative for Event Context.

Shared Contract Grouping

Several events may arise under the same contract.

This may support grouping but does not automatically require it.

One Contract ≠ One Event Group by default.

A contract may govern thousands of unrelated or only loosely
related events.

Shared Invoice Grouping

Events appearing on one invoice may be grouped where relationship
governance supports it.

However:

One Invoice ≠ One Event Group by default.

Shared Payment Grouping

A single payment may reference several events.

This may create a legitimate group structure.

However:

One Payment ≠ One Event Group by default.

The payment relationship must remain governed.

Settlement Grouping

Settlement processes frequently bring many earlier events
together.

ERLGM may establish a settlement-related Event Group where
appropriate.

The underlying events remain independent.

Settlement Group ≠ Merged Event.

Refund and Reversal Grouping

An original event, refund event, and reversal event may belong to
one governed group.

Grouping preserves their relationship without erasing historical
Event Identity.

Refund Grouping ≠ Original Event Cancellation.

Reversal Grouping ≠ Historical Erasure.

One Economic Activity and Event Grouping

One economic activity may justify representing several events
together.

However:

One Economic Activity ≠ One Event.

ERLGM provides a way to represent common economic structure
without forcing Event Identity collapse.

Multiple Technical Operations

Multiple technical operations may relate to one event, several
events, or a broader Event Group.

The number of technical records does not determine the number of
group members.

More Technical Operations ≠ Larger Event Group by default.

Cross-System Grouping

Events belonging to one relationship structure may reside in
different systems.

ERLGM shall support grouping across: ERP; payment systems;
banking; marketplaces; logistics; blockchain; autonomous systems;
and other operational infrastructure.

System Boundary ≠ Event Group Boundary.

Cross-Organization Grouping

One Event Group may span several organizations.

For example:

Marketplace

↓

Merchant

↓

Bank

↓

Logistics Provider

ERLGM may represent the broader relationship while preserving
each organization's event references.

Organization Boundary ≠ Event Group Boundary by default.

Cross-Border Grouping

Related events may belong to one Event Group even when they occur
in several countries.

This does not determine tax jurisdiction.

Cross-Border Event Group ≠ Tax Jurisdiction.

Multi-Jurisdiction Readiness

A Governed Event Group may later be evaluated differently by
different jurisdictions.

The underlying group structure remains jurisdiction-neutral.

The canonical principle is:

One Governed Event Group

↓

Multiple Jurisdictional Evaluations

ERLGM does not determine how a jurisdiction legally aggregates
the events.

Blockchain Event Grouping

Blockchain systems may generate multiple on-chain operations
associated with a broader governed activity.

ERLGM may group independently governed Tax-Relevant Events where
relationship governance supports it.

However:

One Smart Contract ≠ One Event Group by default.

One Wallet ≠ One Event Group by default.

One Block ≠ One Event Group.

Technical ledger architecture does not determine economic
grouping.

AI-Agent Event Grouping

One autonomous agent may coordinate numerous events.

Those events may form one group, several groups, or remain
independent.

Therefore:

One Agent Workflow ≠ One Event Group by default.

Grouping depends on governed Event Relationships.

Multi-Agent Event Networks

Several agents may create distributed Event Networks.

ERLGM may represent the resulting multi-event structure across
agents without assigning identity, authority, or accountability.

Those domains remain under their respective architectures.

Machine-to-Machine Grouping

Machine-generated events may be grouped where they belong to a
common governed operational or economic structure.

Machine Correlation ≠ Event Group by default.

Technical coordination alone is insufficient.

Group Cardinality

An Event Group may contain any number of governed events
necessary to represent the materially relevant relationship
structure.

Cardinality shall not determine Event Identity.

Group Size ≠ Economic Importance.

Nested Group Structures

Where necessary, an Event Group may participate in a broader
grouping structure.

For example:

Local Fulfillment Group

↓

Regional Settlement Group

↓

Global Commercial Event Network

Nested grouping shall preserve the identity of underlying events.

Nested Group ≠ Event Merge.

Overlapping Groups

An event may legitimately belong to more than one relationship
group where the groups represent different governed purposes.

For example, one payment event may belong to: a customer purchase
group; and a merchant settlement group.

ERLGM may support such overlap where explicit.

Multiple Group Membership ≠ Multiple Event Identity.

Group Independence

Two Event Groups may remain independent even where some
attributes are similar.

Similar Groups ≠ Same Group.

Group Identity requires governed relationship basis, not
superficial similarity.

Group Qualification

A group may be qualified according to its structure or purpose.

Examples include: commercial; payment; settlement; fulfillment;
reversal; autonomous workflow; machine-service; distributed;
cross-border; multi-system.

Qualification provides structure but does not determine tax
treatment.

Group Confidence

Group membership may carry a governance confidence state where
uncertainty remains.

Possible states may include:

Confirmed · Qualified · Limited ·
Ambiguous · Conflicted · Unresolved

Confidence shall not substitute for evidence or validation.

Group Ambiguity

Available information may establish that events belong to a
broader relationship structure without identifying the exact
membership boundary.

ERLGM shall preserve that uncertainty.

Group Ambiguity ≠ Permission for Convenient Membership Selection.

Group Conflict

Different systems may represent group structure differently.

For example: ERP groups A, B, C; payment system groups B, C, D;
marketplace records indicate A, B, C, D.

ERLGM shall preserve the conflict until sufficient governance
resolves it.

Group Conflict ≠ Permission for Selective Aggregation.

Group Reconsideration

New information may justify group reconsideration.

Events may be: added; removed; reclassified; moved to another
group; linked across groups.

Previous group states shall remain traceable.

Group Reconsideration ≠ Historical Erasure.

Group Stability

A governed Event Group should remain stable unless materially
relevant information changes.

System migration, database consolidation, or platform replacement
shall not automatically alter group structure.

System Change ≠ Event Group Change by default.

Grouping and Event Identity

Grouping does not redefine the events.

Each member remains independently governed.

Grouped Events ≠ Same Event.

Grouping and Event Formation

ERLGM does not form events.

Grouping Discovery ≠ New Event Formation.

TREFS remains authoritative.

Grouping and Event Boundary

ERLGM does not redefine individual Event Boundaries.

Group Boundary ≠ Individual Event Boundary.

TREBS remains authoritative.

Grouping and Dependency

Dependency may contribute to group structure.

ERLGM does not redetermine dependency.

Group Membership ≠ Dependency by default.

ERLDM remains authoritative.

Grouping and Sequence

Sequence may contribute to Event Chain or Event Network
structure.

ERLGM does not redetermine sequence.

Group Membership ≠ Sequence Relationship by default.

ERLSM remains authoritative.

Grouping and Merge

Grouping is not merge.

This is a critical distinction.

Event Group ≠ Merged Event.

Grouping preserves separate Event Identities.

Merge governance may determine that two or more event
representations should instead constitute one event, but that
belongs to ERLMM together with upstream Event Formation and
Boundary authority.

Grouping and Split

A complex Event Group does not automatically mean an underlying
event should be split.

Group Complexity ≠ Event Split Criterion.

ERLMM remains authoritative.

Grouping and Tax Aggregation

A tax jurisdiction may later decide to aggregate several related
events for legal purposes.

That decision does not alter the underlying TREGA™ Event Group.

Therefore:

Governed Event Group ≠ Tax Aggregation Determination.

Grouping and Taxpayer Determination

A group may contain events involving several participants.

Group membership does not establish taxpayer status.

Event Group Participant Set ≠ Taxpayer Set.

Grouping and Tax Jurisdiction

A cross-border Event Group may span several jurisdictions.

ERLGM does not determine which country has taxing rights.

Event Group Geography ≠ Tax Jurisdiction Determination.

Grouping and Tax Base

Values associated with events within a group shall not
automatically be aggregated into one taxable amount.

Grouped Value ≠ Tax Base.

TRVAS governs Value Association; jurisdiction-specific tax
systems determine legal Tax Base.

Governance States

ERLGM may represent:

Grouping Governance Ready

Grouping Under Governance

Group Candidate

Group Membership Qualified

Event Group Established

Linear Event Chain

Branching Event Chain

Converging Event Chain

Parallel Event Structure

Parent–Child Event Structure

Component Event Structure

Event Network

Nested Event Group

Overlapping Group Membership

Cross-System Event Group

Cross-Organization Event Group

Cross-Border Event Group

Autonomous Event Group

Group Ambiguous

Group Conflicted

Group Under Reconsideration

Group Superseded

Governed Event Group Structure Established
Governance Requirements

ERLGM implementations shall ensure that: grouping operates only
on already-governed Event Relationships; each group member
retains independent Event Identity; group membership has an
explicit governance basis; Event Group purpose is identifiable;
Event Group identifiers remain distinct from Event Identifiers;
group membership boundaries can be represented; group entry and
exit remain traceable; group membership change remains
historically reconstructable; Event Chains can be represented;
Event Networks can be represented; branching and converging
structures can be represented; parent–child and component
structures can be represented; overlapping group membership can
be supported where justified; nested group structures can be
represented where materially necessary; shared context,
participants, value, contracts, invoices, or payments do not
automatically establish group membership; cross-system grouping
can be represented; cross-organization grouping can be
represented; cross-border grouping does not determine tax
jurisdiction; blockchain and autonomous-system groups remain
independent of technical architecture; ambiguity remains visible;
conflict remains visible; reconsideration remains traceable;
Event Formation remains under TREFS; Event Boundary remains under
TREBS; dependency remains under ERLDM; sequence remains under
ERLSM; Merge & Split remains under ERLMM; and tax aggregation
remains jurisdiction-specific.

Governance Logic

IF several governed related events possess a materially coherent
common relationship structure, THEN ERLGM may establish an Event
Group.

IF events belong to the same group, THEN their independent Event
Identities shall remain preserved.

IF one event progresses into several related branches, THEN a
branching Event Chain or Event Network may be represented.

IF several event paths converge into one later event, THEN
convergence may be represented without merging the source events.

IF an event belongs legitimately to more than one group for
different governed purposes, THEN overlapping membership may be
represented explicitly.

IF group membership becomes ambiguous or conflicted, THEN the
applicable governance state shall remain visible.

IF new materially relevant information changes group membership,
THEN the group may be reconsidered while preserving prior
history.

IF group structure suggests that existing Event Identity or Event
Boundary may be incorrect, THEN the issue shall proceed to ERLMM
and, where necessary, upstream TREFS or TREBS rather than being
silently resolved through grouping.

IF the group structure is sufficiently governed, THEN it shall
proceed to ERLMM for Merge & Split governance.

Minimum Implementation Framework

A minimum ERLGM implementation should support:

Sequence Structure Reference The ERLSM output entering grouping
governance.

Event Group Identifier A stable identifier for the governed
multi-event structure.

Group Purpose The governed reason the events are represented
together.

Group Basis The materially relevant Relationship information
supporting grouping.

Group Type Event Group, Event Chain, Event Network, parent–child
structure, component structure, parallel structure, or another
governed form.

Group Member Event References The individual governed events
included in the structure.

Group Membership State The governance state of each event's
membership.

Group Entry Reference Where and why an event entered the group.

Group Exit Reference Where and why an event was removed.

Group Membership Boundary The governed membership boundary of the
group.

Parent Event Reference Where a parent–child structure exists.

Child Event References Where child relationships exist.

Component Event References Where component structure is governed.

Event Chain Reference Where a linear or branching chain exists.

Event Network Reference Where a broader network exists.

Branch References Where group structure branches.

Convergence References Where event paths converge.

Nested Group Reference Where the group belongs to a broader
grouping structure.

Overlapping Group Reference Where an event belongs to another
legitimate group.

Group Qualification The applicable structural or operational
qualification.

Group Confidence The qualified confidence in the grouping
decision.

Ambiguity State Whether group membership or structure remains
uncertain.

Conflict State Whether materially conflicting grouping
information exists.

Prior Group State Reference The preceding group state where
reconsideration has occurred.

Correction / Reconsideration Reference The relevant change
history.

Grouping Traceability Reference Information required to
reconstruct the grouping decision.

Governance State The current ERLGM governance state.

Handoff State Whether the group structure is ready for ERLMM.

Governance Outputs

ERLGM may produce: Governed Event Group; Event Group Identifier;
Event Group Membership Record; Event Group Boundary Record; Event
Chain; Linear Event Chain; Branching Event Chain; Converging
Event Chain; Event Network; Parent–Child Event Structure;
Component Event Structure; Parallel Event Structure; Nested Event
Group; Overlapping Event Group Membership; Cross-System Event
Group; Cross-Organization Event Group; Cross-Border Event Group;
Autonomous Event Group; Group Qualification State; Group
Confidence State; Group Ambiguity State; Group Conflict State;
Group Reconsideration Record; Group Traceability Record; and the
principal output: Governed Event Group Structure.

Critical Distinctions

Event Group ≠ Single Event.

Grouping Organizes Events ≠ Redefining Events.

Group Membership ≠ Event Identity Transfer.

Shared Attribute Alone ≠ Group Membership by default.

Group Identifier ≠ Event Identifier.

Event Group Boundary ≠ Event Boundary.

Group Entry ≠ New Event Formation.

Group Exit ≠ Event Deletion.

Group Membership Change ≠ Event Lifecycle Change by default.

Event Chain ≠ Single Event Lifecycle by default.

Chain Convergence ≠ Event Merge.

Event Network ≠ Single Event.

Network Node ≠ Sub-Event by default.

Relationship Edge ≠ Event.

Parent Event ≠ Owner of Child Event.

Event Component Relationship ≠ Event Merge by default.

Parallel Events ≠ Same Event.

Same Participant ≠ Same Event Group by default.

Shared Value Reference ≠ Event Group by default.

Shared Context ≠ Event Group by default.

One Contract ≠ One Event Group by default.

One Invoice ≠ One Event Group by default.

One Payment ≠ One Event Group by default.

Settlement Group ≠ Merged Event.

Refund Grouping ≠ Original Event Cancellation.

One Economic Activity ≠ One Event.

More Technical Operations ≠ Larger Event Group by default.

System Boundary ≠ Event Group Boundary.

Cross-Border Event Group ≠ Tax Jurisdiction.

One Smart Contract ≠ One Event Group by default.

One Agent Workflow ≠ One Event Group by default.

Machine Correlation ≠ Event Group by default.

Nested Group ≠ Event Merge.

Multiple Group Membership ≠ Multiple Event Identity.

Group Ambiguity ≠ Permission for Convenient Membership Selection.

Group Conflict ≠ Permission for Selective Aggregation.

Group Reconsideration ≠ Historical Erasure.

System Change ≠ Event Group Change by default.

Grouped Events ≠ Same Event.

Grouping Discovery ≠ New Event Formation.

Group Boundary ≠ Individual Event Boundary.

Group Membership ≠ Dependency by default.

Group Membership ≠ Sequence Relationship by default.

Event Group ≠ Merged Event.

Group Complexity ≠ Event Split Criterion.

Governed Event Group ≠ Tax Aggregation Determination.

Event Group Participant Set ≠ Taxpayer Set.

Event Group Geography ≠ Tax Jurisdiction Determination.

Grouped Value ≠ Tax Base.

Enterprise Application

ERLGM provides the organizational layer required to represent
large multi-event structures without destroying the identity of
their component events.

A typical path is:

ERLIM — Governed Event Relationship
Candidate Set

→ ERLDM — Governed Event Dependency Structure

→ ERLSM — Governed Event Sequence Structure

→ ERLGM — Governed Event Group Structure

→ ERLMM — Event Relationship Merge & Split Governance

→ Governed Event Relationship Structure

This makes it possible for enterprises, platforms, banks,
distributed systems, and autonomous infrastructures to represent
broad economic activities as coherent multi-event structures
without prematurely treating those structures as one event. Use
Case 1 — Marketplace Purchase, Settlement, and Refund Network

A marketplace processes hundreds of customer purchases.

Each purchase may generate payment, fulfillment, delivery,
platform-fee, settlement, refund, and reversal events.

Several sales are later combined into one merchant settlement
while individual refunds remain linked to particular purchases.

ERLGM can establish purchase-related Event Groups while also
representing broader settlement Event Groups.

One settlement event may therefore legitimately participate in a
settlement structure involving several purchase groups.

The underlying purchases remain independently governed.

This creates a coherent Event Network without collapsing hundreds
of events into a single “transaction.” Use Case 2 — Autonomous
Industrial Service Network

An industrial AI system coordinates multiple machines to provide
a continuously delivered service.

Resource-request events, machine allocations, execution events,
energy-consumption events, measurement events, digital
settlements, and later corrections occur across several systems.

ERLGM groups the events into appropriate service, execution, and
settlement structures while preserving individual Event
Identities.

Events may participate in overlapping structures where
operational reality requires it.

The resulting Governed Event Group Structure provides ERLMM with
the organized relationship context required to determine whether
any Event Formation or Boundary representation requires Merge or
Split governance.

Canonical Boundary

ERLGM owns the formation and governance of multi-event
relationship structures, including Event Groups, Event Chains,
Event Networks, group membership, membership boundaries,
parent–child structures, component structures, parallel
structures, nested groups, overlapping groups, cross-system
groups, cross-organization groups, cross-border groups,
qualification, uncertainty, conflict, reconsideration, and
grouping-specific traceability.

ERLGM does not create new events, redefine individual Event
Boundaries, determine Event Timing, establish Event Participation
or Value Association, redetermine dependency or sequence, merge
or split Event Identities, determine taxpayer status, aggregate
taxable value, determine tax jurisdiction, Tax Base, Tax
Liability, or another jurisdiction-specific legal consequence.

Its governance ends when the multi-event structure is
sufficiently represented for downstream Event Relationship Merge
& Split governance under ERLMM.

Canonical Handoff

ERLSM — Governed Event Sequence Structure

↓

ERLGM — Governed
Event Group Structure

↓

ERLMM — Event Relationship Merge & Split
Governance

Canonical Closing Statement

ERLGM organizes related events into coherent structures without
allowing the convenience of grouping to erase the identity of the
events themselves.

A group can explain how many events belong together without
claiming that those events are one event.

Event Group ≠ Single Event.

Governed Event Group ≠ Tax Aggregation Determination.