Division 24.1 Group structure: ‘ entity-by-entity ’ (40.1)F1

‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;

‘ Entity code ’ shall include the identification code of the investee. The entity code is a row identifier and shall be unique for each row in template 40.1;

‘ Entity name ’ shall include the name of the investee;

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

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

‘ 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 of the investee;

‘ Residence of investee ’ shall mean the country of residence of the investee;

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

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 ’ );

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

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

‘ 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);

‘ 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);

‘ 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);

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

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

‘ 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 ’ ;

‘ 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.