Datos de Nivel 2: Formato de Registro de Relaciones (RR) de CDF 2.1
El grupo de datos de Identificadores de Personas Jurídicas (IPJ) incluye los «datos de Nivel 2», que responden a la pregunta de «quién es dueño de quién». Concretamente, las personas jurídicas que posean o adquieran un IPJ comunican su «matriz directa responsable de la consolidación contable», así como su «matriz de control responsable de la consolidación contable».
La persona jurídica filial está obligada a proporcionar el IPJ, respectivamente, de su matriz directa y de control a la organización emisora de IPJ. El formato de Registro de Relaciones (RR-CDF) se aplica a los registros de relaciones relativos a empresas solicitantes de una inscripción de IPJ cuyas matrices directas y de control hayan obtenido un IPJ. Define el formato técnico que especifica el modo en que los datos de Nivel 2, es decir, los registros de relaciones, se almacenan y se transfieren entre organizaciones emisoras de IPJ, la Global Legal Entity Identifier Foundation (GLEIF) y todos los usuarios de los datos.
En noviembre de 2016, la GLEIF publicó el formato inicial de RR-CDF, versión 1.0. En mayo de 2017, la GLEIF publicó el formato de RR-CDF, versión 1.1, y en mayo de 2021, el formato de RR-CDF, versión 2.1. Los cambios introducidos en la versión 2.1, en comparación con la versión 1.1 del formato de RR-CDF, se basan en la política del CSR, «Política sobre relaciones y directrices de fondos para el registro de los fondos de inversión en el Sistema Global del IPJ», que describe detalladamente cómo se clasifican los datos de «Nivel 2» sobre «quién es dueño de quién», según los tipos de relaciones de los fondos. La definición del esquema XML correspondiente y el documento de notas de la versión pueden descargarse al pie de esta página.
El formato de RR-CDF contiene elementos que, respectivamente:
- Identifican a las personas jurídicas implicadas.
- Especifican el tipo y otras características (por ejemplo, fechas) de la relación.
- Muestran validaciones de relaciones y datos de comunicación recopilados por la organización emisora de IPJ que gestiona el registro de relaciones.
El gráfico que figura más abajo muestra la estructura del formato de RR-CDF 2.1, incluidas las definiciones del contenido de datos que se facilitará.
-
IS_DIRECTLY_CONSOLIDATED_BY
- The StartNode of the "child" entity has its accounts fully consolidated by the EndNode "parent" entity, in the sense given by the accounting standard(s) specified in RelationshipQualifiers;the EndNode entity is the closest fully consolidating parent to the StartNode entity in any applicable hierarchical ownership structure. -
IS_ULTIMATELY_CONSOLIDATED_BY
- The StartNode "child" entity has its accounts fully consolidated by the EndNode "parent" entity, in the sense given by the accounting standard(s) specified in the RelationshipQualifiers; the EndNode entity is the most distant fully consolidating parent from the StartNode entity in any applicable hierarchical ownership structure. -
IS_INTERNATIONAL_BRANCH_OF
- The StartNode is an international branch of the legal entity designated by EndNode (in jurisdiction country of StartNode). The EndNode is the Head Office and SHALL be an LEI. -
new IS_FUND-MANAGED_BY
- The StartNode is a fund managed by a main management entity. The EndNode is legally responsible for the constitution and operation of the fund. -
new IS_SUBFUND_OF
- The StartNode is a sub-fund to an umbrella fund. The EndNode is a legal entity with one or more than one sub-funds/compartments where each sub-fund/compartment has its own investment objectives, separate investment policies and strategies, segregation of assets, separate investors and which has segregated liability between sub-funds/compartments. -
new IS_FEEDER_TO
- The StartNode is a Feeder Fund,that is (almost) exclusively invested in a single other fund. The EndNode is the Master Fund that has identical investment strategies.
-
ACCOUNTING_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the accounting period covered by the most recent validation documents for this relationship. -
RELATIONSHIP_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the duration of validity of the relationship itself, as distinct from any administrative or reporting aspects. -
DOCUMENT_FILING_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the validity period of a regulatory filing, accounting document, or other document demonstrating the relationship's validity.
-
ACTIVE
- As of the last report or update,the reporting legal entity reported that it is legally registered and/or operating, that the relationship detailed in this RelationshipRecord is still valid -
INACTIVE
-It has been determined that the relationship is ended, because entity that reported this relationship is no longer legally registered and/or operating; or the relationship is no longer valid for other reasons. -
new NULL
- The relationship status is not applicable.
-
QualifierDimension
- Designates the optional list of additional qualitative attributes that help to categorize the relationship. TheQualifierDimensionEnum
contains the valueACCOUNTING_STANDARD
as specified in the Relationship Record CDF version 2.1. -
QualifierCategory
- Specifies the additional qualitative attributes that help to categorize the relationship. This field must contain a validQualifierCategoryTypeEnum
as specified in the Relationship Record CDF version 2.1. A new value,new GOVERNMENT_ACCOUNTING_STANDARD
has been added to the existingQualifierCategoryTypeEnum
.
-
MeasurementMethod
- Specifies the method of measurement (or set of rules) used to quantitatively categorize the relationship. This field contains a validMeasurementMethodTypeEnum
as specified in the Relationship Record CDF version 2.1. -
QuantifierAmount
- Specifies the quantity measured as a decimal (positive or negative) number, using a"."
as the decimal point, with no spaces, and without thousand delimiters (e.g.","
). -
QuantifierUnits
- Specifies the units, where applicable, of a measurement made on a relationship. This field contains a validQuantifierUnitsTypeEnum
as specified in the Relationship Record CDF version 2.1.
RegistrationStatusEnum
in a file conforming to this standard SHALL be one of the following code strings:-
PENDING_VALIDATION
- A relationship data report that has been submitted and which is being processed and validated, prior to publication -
PUBLISHED
- A relationship record that has been validated and published, and which identifies a relationship that was reported by an entity that was an operating legal entity as of the last update -
DUPLICATE
- A relationship record that has been determined to be a duplicate of the same relationship as another relationship record; the DUPLICATE status is assigned to the non-surviving record -
LAPSED
- A relationship record that has not been renewed by the NextRenewalDate -
RETIRED
- The relationship is considered to have ended, but the relationship report is kept in publication for historical audit trail purposes -
ANNULLED
- A relationship record that was marked as erroneous or invalid after it was issued -
TRANSFERRED
- A relationship record that has been transferred to a different LOU as the managing LOU -
PENDING_TRANSFER
- A relationship record that has been requested to be transferred to another LOU. The request is being processed at the sending LOU -
PENDING_ARCHIVAL
- A relationship record is about to be transferred to a different LOU, after which its registration status will revert to a non-pending status
-
PENDING
- The validation of the relationship data provided by the registrant has not yet occurred. Records with this ValidationSources value SHALL NOT be published. -
ENTITY_SUPPLIED_ONLY
- Based on the validation procedures in use by the LOU responsible for the record, the information associated with this record has significant reliance on the information that a submitter provided due to the unavailability of corroborating information. -
PARTIALLY_CORROBORATED
- Based on the validation procedures in use by the LOU responsible for the record, the information supplied by the submitter can be partially corroborated by supporting sources (e.g. financial statements with other definitions of the relevant relationship type; quarterly or annual regulatory filings,contracts and other documents used in preparing financial statements). -
FULLY_CORROBORATED
- The relationship data provided by the registrant has been validated against an explicit relationship statement found in key sources (e.g. consolidated financial statements)
-
ACCOUNTS_FILING
- A consolidated financial (accounting) statement, prepared and submitted to the relevant authority. -
REGULATORY_FILING
- A regulatory filing providing public information on legal entities and/or their relationships. -
SUPPORTING_DOCUMENTS
- Other documents supporting the validation of legal entities and/or their relationships. -
CONTRACTS
- Contract(s) attesting to the validity of legal entities and/or their relationships. -
OTHER_OFFICIAL_DOCUMENTS
- Other official document(s) attesting to the validity of legal entities and/or their relationships.
Nota: los nuevos campos y valores de enumeración añadidos en la versión 2.1 del RR-CDF están resaltados en amarillo.
Las Reglas de Transición y Validación de Estado (STVR) describen las normas comerciales y su implantación técnica para la emisión, actualización, gestión y publicación de los Datos de Referencia del IPJ de acuerdo con los formatos del Archivo de Datos Comunes (CDF).
Para ver los documentos técnicos y los archivos de ejemplo necesarios para la actualización a las versiones actuales, consulte la página Documentos de apoyo.
Puede dirigir sus preguntas sobre el formato de RR-CDF a info@gleif.org.
Archivos relevantes para descargar
- Las notas de la versión del RR-CDF 2.1: rr-cdf_version_2.1-documentation.html
- La definición del esquema XML correspondiente: 2021-03-04_rr-cdf-v2-1.xsd
- Descargar como PDF: Reglas de Transición y Validación de Estado para los Formatos de Archivo de Datos Comunes (Versión 2.7.1) (State Transition and Validation Rules for Common Data File Formats (Version 2.7.1))