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

Extent: E+W+S+N.I.

(a) ‘ LEI code ’ shall include the LEI code of the investee. Where a LEI code exists for the investee, it shall be reported;
(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;
(c) ‘ Entity name ’ shall include the name of the investee;
(d) ‘ Entry date ’ shall mean the date on which the investee entered within the ‘ scope of the group ’ ;
(e) ‘ Share capital of investee ’ shall mean the total amount of capital issued by the investee as of the reference date;
(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;
(g) ‘ Residence of investee ’ shall mean the country of residence of the investee;
(h) ‘ Sector of investee ’ shall mean the sector of counterparty referred to in paragraph 42 of Part 1 of this Annex;
(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 ’ );
(j) ‘ Accumulated equity interest (%) ’ shall be the percentage of ownership instruments held by the institution as of the reference date;
(k) ‘ Voting rights (%) ’ shall mean the percentage of voting rights associated to the ownership instruments held by the institution as of the reference date;
(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);
(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) ‘ 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);
(o) ‘ Carrying amount ’ shall mean the amounts reported on the balance sheet of the institution for investees that are neither fully nor proportionally consolidated;
(p) ‘ Acquisition cost ’ shall mean the amount paid by investors;
(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 ’ ;
(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.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/24/division/24.1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-24/division-24.1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.