A computer-implemented method for building a hierarchy of elements depending on data disclosed in reports includes identifying one or more areas containing one or more elements in each of multiple reports which contain data, where the elements comprise parent elements and child elements. The method includes parsing the data of each of the elements to simulate relationship operations between the parent elements and the child elements until consistent aggregations are found, identifying data with a same unit and adjusting the data to have a same scale or a same precision, recursively searching the aggregated data by applying the found relationship operations to build a tree structure having at least a portion of the elements of each report built in the tree structure arranged in a hierarchy of elements and storing the tree structure, including a level of each of the elements and the relationship operation.