24.2 Group structure: ‘instrument-by-instrument’ (40.2)

The following information shall be reported on an ‘instrument-by-instrument’ basis:

(a) ‘Security code’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘Security code’ and ‘Holding company/Code’ shall be a composite row identifier, and together shall be unique for each row in template 40.2;

(b) ‘Holding company/ Code’ shall be the identification code of the entity within the group that holds the investment. 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;

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

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

(e) ‘Investee/Code’, ‘Investee/Type of code’, ‘Accumulated equity interest (%)’, ‘Carrying amount’ and ‘Acquisition cost’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company.