Hi Anwer
When you mention two companies - are they two companies on the same system (i.e. different company code) or do you have two customers and you are copying the roles to another system?
My reason for asking this, if this is a "template" solution and you are incorporating a new company into the solution, why do you need to break the inheritance of the parent/imparting role after the copy? Instead, shouldn't it just be a case of changing the derived role values?
Continuing this, if both companies always need the same transaction and authorisations then you want them to have the same imparting roles. Otherwise, if you need to update a role you will need to perform the change twice
On the other hand, if you are copying the roles to a different system are you assuming that the processes are the same as well as underlying SU24 and support packs, etc? If it is a different customer, then you should really go through a proper role design process and put the effort into build. If it is a different system with different technical baseline, your roles will need adjusting and clean up effort anyway.
I get that you are trying to reduce build effort but what is this going to do to your ongoing administration effort?
Regards
Colleen