{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-24/division-24.1",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-24/division-24.1.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/V/part/2/division/24/division/24.1",
  "kind": "division",
  "number": "24.1",
  "heading": "Group structure: ‘ entity-by-entity ’ (40.1)",
  "text": "(a) ‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;\n(b) ‘ 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;\n(c) ‘ Entity name ’ shall include the name of the investee;\n(d) ‘ Entry date ’ shall mean the date on which the investee entered within the ‘ scope of the group ’ ;\n(e) ‘ Share capital of investee ’ shall mean the total amount of capital issued by the investee as of the reference date;\n(f) ‘ 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;\n(g) ‘ Residence of investee ’ shall mean the country of residence of the investee;\n(h) ‘ Sector of investee ’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;\n(i) 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 ’ );\n(j) ‘ Accumulated equity interest (%) ’ shall be the percentage of ownership instruments held by the institution as of the reference date;\n(k) ‘ Voting rights (%) ’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;\n(l) ‘ 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(m) ‘ 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);\n(n) ‘ 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);\n(o) ‘ Carrying amount ’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;\n(p) ‘ Acquisition cost ’ shall mean the amount paid by investors;\n(q) ‘ 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 ’ ;\n(r) ‘ 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/24/division/24.1",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}