# 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 1.2: Instructions concerning specific columns

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

Column
Legal references and instructions
0005
Parent or subsidiary
‘ Parent ’ will be reported in the case the entity in the row is:
the EU parent institution, EU parent financial holding company or EU parent mixed financial holding company as envisaged in Article 11(3) of Regulation (EU) 575/2013;
the parent institution or subsidiary institution that need to comply with the LCR on a consolidated basis or in a sub-consolidated basis, respectively, in the context of a single liquidity subgroup as per Article 8 of Regulation (EU) 575/2013;
the relevant institution required to comply with the LCR on a sub-consolidated basis as per Article 11(5) of Regulation (EU) 575/2013;
the EU central institution.
‘ Subsidiary ’ will be reported in the rest of the rows.
010
Name
The name of each entity in the perimeter of consolidation shall be reported in Column 010.
020
Code
This code is a row identifier and shall be unique for each row in the table.
Code assigned to the entity within the scope of consolidation.
030
LEI code
The Legal Entity Identifier code of each entity in the perimeter of consolidation shall be reported in Column 020. Where a Legal Entity Identification code (LEI code) exists for a given entity, it shall be used to identify that entity.
040
Country code
ISO code 3166-1-alpha-2 of the country of incorporation of each entity in the perimeter of consolidation shall be reported in Column 030.
050
Type of entity
Entities reported in column 010 shall be assigned an entity type corresponding to its legal form as per the following list:
‘ Credit institution ’
‘ Investment firm ’
‘ Other ’ x

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/XXV/division/6/division/1/division/1.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-XXV/division-6/division-1/division-1.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

