正解：

See the Explanation below for complete solution.
Explanation:
Before You Start
Log in to the SAP BTP Cockpit.
Open the correct Global Account.
Make sure you are working in the correct global account before creating anything.
Why this matters:
The new directory and both subaccounts must be created inside the correct global account hierarchy.
Part A - Create the Shared Services Directory
Step 1 - Open Directories
What to do
In the SAP BTP Cockpit, open your Global Account.
In the left navigation menu, click Directories.

Explanation:
This is where you create and manage directory structures under the global account.
What to verify
You should now see the list of existing directories.
Step 2 - Create the Directory Shared Services
What to do
Click Create or Create Directory.
Enter the following values:
Name: Shared Services
Description: Shared Accounts
Parent: your Global Account
Click Create.

Explanation:
This creates a new top-level directory directly under the global account.
It will be used to hold the shared-services subaccounts.
What to verify
You should now see:
Shared Services
under the global account.
Part B - Create the SH Dev Subaccount
Step 3 - Open the Shared Services Directory
What to do
In the directory list, select Shared Services.
Explanation:
Both required subaccounts must be created inside this directory.
What to verify
You should now be inside the Shared Services directory.
Step 4 - Open Subaccounts
What to do
Inside Shared Services, open Subaccounts.
Click Create → Subaccount.
Explanation:
This opens the subaccount creation screen.
Step 5 - Create SH Dev
What to do
Enter the following:
Display Name / Name: SH Dev
Description: Shared Services Development
Subdomain: btpops####-sh-dev
Set the region as:
Cloud Provider: Amazon Web Services (AWS)
Region: Europe (Frankfurt)
Technical Region / Environment: cf-eu10
Then click Create.
Explanation:
This creates the shared services development subaccount in the required AWS Frankfurt region.
What to verify
After creation, you should see:
SH Dev
inside the Shared Services directory.

Part C - Create the SH Ops Subaccount
Step 6 - Start a New Subaccount
What to do
Still inside Shared Services, click Create → Subaccount again.
Explanation:
This opens the form for the second required subaccount.
Step 7 - Create SH Ops
What to do
Enter the following:
Display Name / Name: SH Ops
Description: Shared Services Operations
Subdomain: btpops####-sh-ops
Set the region as:
Cloud Provider: Amazon Web Services (AWS)
Region: Europe (Frankfurt)
Technical Region / Environment: cf-eu10
Then click Create.

Explanation:
This creates the shared services operations subaccount in the same required region.
What to verify
After creation, you should see:
SH Ops
inside the Shared Services directory.
Final Expected Result for Task 1
You should now have:
Directory
Shared Services
Description: Shared Accounts
Parent: Global Account
Subaccounts inside Shared Services
SH Dev
Description: Shared Services Development
Subdomain: btpops####-sh-dev
Region: AWS → Europe (Frankfurt) cf-eu10
SH Ops
Description: Shared Services Operations
Subdomain: btpops####-sh-ops
Region: AWS → Europe (Frankfurt) cf-eu10

Common Mistakes to Avoid
1. Creating the directory in the wrong place
Shared Services must be created with:
parent = Global Account
2. Creating the subaccounts outside the directory
Both subaccounts must be created inside:
Shared Services
3. Wrong subdomain values
Use exactly:
btpops####-sh-dev
btpops####-sh-ops
Only replace #### with your global account number.
4. Wrong region
Both subaccounts must use:
Amazon Web Services (AWS)
Europe (Frankfurt)
cf-eu10
5. Mixing up SH Dev and SH Ops
Be careful:
SH Dev = Shared Services Development
SH Ops = Shared Services Operations