While managing the portfolio value, it is important to know the different roles of responsibilities and accountabilities for the actual benefits realization in order to be able to aggregate the correct value from different components; in which document are these roles and responsibilities mentioned?

The Portfolio Management Plan is the comprehensive document that outlines how the portfolio will be managed, executed, and controlled. It includes subsidiary plans such as the Benefits Realization Plan. This specific plan details the processes, metrics, roles, and responsibilities for managing and realizing the benefits of the portfolio components. Therefore, it is the correct document to define who is responsible and accountable for benefits realization, which is crucial for aggregating portfolio value.

A. Portfolio Process Assets are templates, policies, and lessons learned; they are inputs to planning but do not contain the specific roles for an active portfolio.
C. The Portfolio Strategic Plan sets the high-level direction and objectives for the portfolio, but it does not detail the operational roles and responsibilities for benefits management.
D. The Portfolio Charter is a high-level document that formally authorizes the portfolio's existence and provides the portfolio manager with authority; it lacks detailed management roles.

Project Management Institute. (2018). The Standard for Portfolio Management – Fourth Edition. Section 5.3.3.1, Portfolio Management Plan, p. 68. "The portfolio management plan is the document that describes how the portfolio will be executed, monitored and controlled, and closed... It includes... Benefits realization plan."

Project Management Institute. (2018). The Standard for Portfolio Management – Fourth Edition. Section 6.3, Manage Portfolio Value, p. 88. This section discusses the activities of monitoring benefits, which relies on the roles and responsibilities defined in the benefits realization plan.