24.1 Group structure: ‘entity-by-entity’ (40.1)

The following information shall be reported on a ‘entity-by-entity’ basis and the following requirements shall apply for the purposes of Annexes III and IV as well as this Annex:

(a) ‘Code’ shall be the identification code of the investee. The code as part of a row identifier must be unique for each reported entity. For institutions and insurance undertakings, the code shall be the LEI code. For other entities the code shall be the LEI code, or if not available, a national code. The code shall be unique and used consistently across the templates and across time. The code shall always have a value;

(b) ‘Type of code’: institutions shall identify the type of code reported in the column ‘Code’ as a ‘LEI code’ or ‘Non-LEI code’. The type of code shall always be reported;

(c) ‘National code’: institutions may additionally report the national code when they report LEI code as identifier in the column ‘Code’;

(d) ‘Entity name’ shall include the name of the investee;

(e) ‘Entry date’ shall mean the date on which the investee entered within the ‘scope of the group’;

(f) ‘Share capital of investee’ shall mean the total amount of capital issued by the investee as of the reference date;

(g) ‘Equity of investee’, ‘Total assets of the Investee’ and ‘Profit or (loss) of the Investee’ shall include the amounts of those items in the last financial statements approved by the investee’s board of directors or similar authorised body;

(h) ‘Residence of investee’ shall mean the country of residence of the investee;

(i) ‘Sector of investee’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;

(j) the ‘NACE code’ shall be provided on the basis of the principal activity of the investee. For non-financial corporations, NACE codes shall be reported with the first level of disaggregation (by ‘section’). For financial corporations, NACE codes shall be reported with a two level detail (by ‘division’);

(k) ‘Accumulated equity interest (%)’ shall be the percentage of ownership instruments held by the institution as of the reference date;

(l) ‘Voting rights (%)’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;

(m) ‘Group structure (relationship)’ shall indicate the relationship between the ultimate parent and the investee (parent or entity with joint control of the reporting institution, subsidiary, joint venture or associate);

(n) ‘Accounting treatment (Accounting Group)’ shall indicate the relationship between the accounting treatment with the accounting scope of consolidation (full consolidation, proportional consolidation, equity method or other);

(o) ‘Accounting treatment (CRR Group)’ shall indicate the relationship between the accounting treatment and the CRR scope of consolidation (full consolidation, proportional consolidation, equity method or other);

(p) ‘Carrying amount’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;

(q) ‘Acquisition cost’ shall mean the amount paid by investors;

(r) ‘Goodwill link to the investee’ shall mean the amount of goodwill reported on the consolidated balance sheet of the reporting institution for the investee in the items ‘goodwill’ or ‘investments in subsidiaries, joint ventures and associated’;

(s) ‘Fair value of the investments for which there are published price quotations’ shall mean the price at the reference date. It shall be provided only where the instruments are quoted.