LEI 通用数据文件格式

2 级数据:报告例外格式 2.1



法人机构识别编码 (LEI) 数据池包含解答“谁拥有谁”问题的 2 级数据。 特别是,拥有或获得 LEI 的法人机构,将报告其“直接会计合并母公司”,以及其“最终会计合并母公司”。

报告例外格式的记录适用于子公司及其直接或最终母公司,并提及报告例外的类型。报告例外的情况有:

  • 不存在母公司。
  • 子公司由于例外原因选择退出报告(参见下文)。
  • 母公司没有 LEI。

2016 年 11 月,GLEIF 发布了文件“报告例外格式” 初始版本 1.0。2017 年 5 月,GLEIF 发布了报告例外格式版本 1.1,而在 2021 年 9 月,又发布了报告例外格式版本 2.1。相较于报告例外格式版本 1.1,版本 2.1 引入了新的例外原因“NON_PUBLIC”。相应的 XML 模式定义和发行说明文件可在本页下方下载。

GLEIF 级联文件可供下载,其包含了基于相关报告格式的关于 LEI 记录和相关参考数据的具体信息。报告例外的情况详述于 Level 2 Reporting Exceptions Concatenated File

在名为“PNI 数据收集和选择退出母关系报告与 2 级母关系数据相关的 ROC 政策修订”的政策文件中,监督管理委员会 (ROC) 定义了法人机构选择退出直接和最终母公司 LEI 信息的可接受理由清单(从现在起称为选择退出清单)。修订的目标是以一种有助于最佳利用选择退出的方式对其进行整合,同时保留最有价值/使用最常用的信息。

之前存在的 9 个选择退出理由可以归纳为 3 大类:

  • 非合并,只要母关系的合并会计定义不适用。此类别包括如该机构由自然人控制,并且没有任何中间法人机构(“自然人”);该机构由法人机构控制,并且无需受制于合并(“非合并”);以及没有任何控制该机构的已知个人(”无已知个人“,例如,实体由不同的股东控制)。

  • 非公开,只要关系信息为非公开,因此对发布这些信息构成障碍。此类别包括司法管辖区的法律或法规存在限制报告的障碍(“具有约束力的法律约束”);存在其他法律约束,如管辖法人机构的条款或合(“法律障碍”);披露信息会对法人机构或相关母公司不利(“披露有害”和“不排除不利”);以及未获得披露母公司 LEI 的同意(“未获得同意”)。如果机构要注册或年检 LEI,则无需提供非公开关系信息。

  • 无 LEI,即母公司不同意获取 LEI 或授权其“子实体”代表其获取 LEI。

下图显示了报告例外格式版本 2.1 的结构,包括要提供的数据内容的定义。

ReportingExceptionData
Header [1,1]
ContentDate The date and time as of which the data contained in the file is valid. repex:LEIDateTimeProfile A date and time, including the timezone, based on ISO 8601. [1,1]
Originator The LEI of the entity that created the content of this file. repex:LEIType A Legal Entity Identifier (LEI) code, conforming to ISO 17442. [0,1]
FileContent A code describing the content of this Reporting Exceptions file. repex:FileContentEnum Codes denoting the publisher of the Reporting Exceptions file (GLEIF or LEI Issuer / LOU), the publication status (public or internal use) and the content type (full file, delta file or query response).
A value of type FileContentEnum in a file conforming to this standard SHALL be one of the following code strings:
  • LOU_FULL_PUBLISHED
  • LOU_DELTA_PUBLISHED
  • GLEIF_FULL_PUBLISHED
  • GLEIF_DELTA_PUBLISHED
  • QUERY_RESPONSE
[1,1]
DeltaStart The date and time of the baseline relative to which this file contains new or changed Reporting Exceptions. repex:LEIDateTimeProfile A date and time, including the timezone, based on ISO 8601. [0,1]
RecordCount The number of Reporting Exceptions (RepEx) in the file. Must be a positive whole (integer) number, or zero (0). xs:nonNegativeInteger A positive whole number or zero (0). [1,1]
Extension This Extension element contains any additional elements required to extend the Header container element. repex:ExtensionType Data element(s) defined by the sender of the file. A description of Extension element structure and content should be provided separately. [0,1]
ReportingExceptions [1,1]
Exception [1,1]
LEI The ISO 17442 compatible identifier for the legal entity which raised this exception. repex:LEIType A Legal Entity Identifier (LEI) code, conforming to ISO 17442. [1,1]
ExceptionCategory A category of mandatory information reporting, beyond the minimum required for legal entity identification, which the legal entity declines, giving reasons and references where applicable. repex:ExceptionCategoryEnum A value of type ExceptionCategoryEnum in a file conforming to this standard SHALL be one of the following code strings:
  • DIRECT_ACCOUNTING_CONSOLIDATION_PARENT - The legal entity has declined to report a direct accounting consolidation parent, based on applicable accounting standards.
  • ULTIMATE_ACCOUNTING_CONSOLIDATION_PARENT - The legal entity has declined to report an ultimate accounting consolidation parent, based on applicable accounting standards.
[1,1]
ExceptionReason A single reason provided by the legal entity for declining to provide the mandatory report of a specified type of information (beyond the minimum reference data needed purely for identification of the legal entity). repex:ExceptionReasonEnum A value of type ExceptionReasonEnum in a file conforming to this standard SHALL be one of the following code strings:
  • NO_LEI
  • NATURAL_PERSONS
  • NON_CONSOLIDATING
  • NO_KNOWN_PERSON
  • deprecated BINDING_LEGAL_COMMITMENTS
  • deprecated LEGAL_OBSTACLES
  • deprecated DISCLOSURE_DETRIMENTAL
  • deprecated DETRIMENT_NOT_EXCLUDED
  • deprecated CONSENT_NOT_OBTAINED
  • new NON_PUBLIC
Note: The reporting exception reason categories BINDING_LEGAL_COMMITMENTS, LEGAL_OBSTACLES, DISCLOSURE_DETRIMENTAL, DETRIMENT_NOT_EXCLUDED and CONSENT_NOT_OBTAINED are retained for technical compatibility but will be considered deprecated from March 1, 2022 onwards. These exception reasons will be consolidated to the newly added Exception ReasonEnum(NON_PUBLIC) from March 1, 2022.
[1,*]
ExceptionReference References of the law, regulation or other element of the legal framework to support reason(s) provided by the legal entity for declining to provide information on its parents. repex:Tokenized500Type An element of this type has minimum length of one character and may not contain any of: the carriage return (#xD), line feed (#xA) nor tab (#x9) characters, shall not begin or end with a space (#x20) character, or a sequence of two or more adjacent space characters. [0,*]
Extension This repex:Extension element may contain any additional elements required to extend the Reporting Exception. repex:ExtensionType Data element(s) defined by the sender of the file. A description of Extension element structure and content should be provided separately. [0,1]

报告例外 2.1 格式

注:报告例外格式版本 2.1 中新添加的枚举值以黄色突出显示。同样地,保留被弃用的枚举值是出于技术上的向后兼容性原因。

有关升级到当前版本所需的技术文档和示例文件,请参阅支持文档页面。

如有关于报告例外格式的疑问,请提交问题至 info@gleif.org


可供下载的相关文件

• 报告例外格式版本 2.1 发行说明:reporting_exceptions_format_version_2.1–documentation.html
• 相应的 XML 模式定义:2021-07-20_reporting-exceptions-format-v2-1.xsd
• 下载 PDF 文件:通用数据文件格式的状态转换和验证规则 (版本 2.6) (State Transition and Validation Rules for Common Data File Formats (Version 2.6))