# 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 24.2: Group structure: ‘ instrument-by-instrument ’ (40.2)

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

(a) ‘ Security code ’ shall include the ISIN code of the security. For securities without ISIN code, it shall include another code that uniquely identifies the security. ‘ Security code ’ and ‘ Holding company code ’ shall be a composite row identifier, and together shall be unique for each row in template 40.2;
(b) ‘ Holding company code ’ shall be the identification code of the entity within the group that holds the investment. ‘ Holding company LEI code ’ shall include the LEI code for the company holding the security. Where a LEI code exists for the holding company, it shall be reported;
(c) ‘ Entity code ’ , ‘ Accumulated equity interest (%) ’ , ‘ Carrying amount ’ and ‘ Acquisition cost ’ are defined in paragraph 296 of this Part. The amounts shall correspond to the security held by the related holding company.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/24/division/24.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-24/division-24.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.