Merge pull request #28122 from nemesis189/consolidated-finan-report-empty-list-error

fix: Consolidated Financial Report throws error for empty equity data list
diff --git a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
index 0de2a98..0475231 100644
--- a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
+++ b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
@@ -114,8 +114,9 @@
 
 		# opening_value = Aseet - liability - equity
 		for data in [asset_data, liability_data, equity_data]:
-			account_name = get_root_account_name(data[0].root_type, company)
-			opening_value += (get_opening_balance(account_name, data, company) or 0.0)
+			if data:
+				account_name = get_root_account_name(data[0].root_type, company)
+				opening_value += (get_opening_balance(account_name, data, company) or 0.0)
 
 		opening_balance[company] = opening_value