Taking into account the limitations in the data structure of JIRA and the resulting effort to properly handle the case that some people might want to sum up effort of sub-taks to a parent tasks in reporting, but others want to handle sub-taks like normal tasks, I can't imagine that this is something that could be done on the short or medium run. It might be something to be considered on the long run - but I also would hope that Atlassian one day decides to handle sub-taks in a more intuitive way (= as a real hierarchy) and this would anyway require that we reflect this in our reporting.
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