- ________0000] 13 | E| & Public LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples - Description Version 1.2 Final, 2021-11-23 (((O)) /. // .‘ | A h‘ l/ @ \ \ ,'
S — LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE | I
Contents
Acknowledgements 4
Samples Overview 5
Sample 1: Fund Relationships — Umbrella Structure 6
Sample 2: Fund Relationships — Master/Feeder 7
Sample 3: Legal Entity Event — Transition of a MERGED LEI 8
Sample 4: Legal Entity Event — Transition of a RETIRED LEI 9
Sample 5: Legal Entity Event — Event Group 10
Sample 6: Legal Entity Event — Withdrawn/Cancelled Event 11
Sample 7: Government Entities — Consolidated Central Government Entity 12
Sample 8: Government Entities — Non-Consolidated State Government Entity 13
Sample 9: Government Entities — Registered Local Government Entity 14
Sample 10: International Organization 15
Sample 11: New Reporting Exception Reason NON_PUBLIC 16 Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 2 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE| - Sample 6: Legal Entity Event — Withdrawn/Cancelled Event This sample shows a fictional Legal Entity recording a confirmed announcement of a merger that was later on cancelled or withdrawn (see section 4.13.8 in the State Transition and Validation Rules v2.4 for merger events). Step 1: Merger Announcement: e LegalEntityEvent is added: o @group_typeis STANDALONE o @event_statusis IN_PROGRESS o LegalEntityEventType is MERGERS_AND_ACQUISITIONS o LegalEntityEventEffectiveDate is a date in the future (expected date for the completion of the merger) o LegalEntityEventRecordedDate is the current timestamp o AffectedFields include the (expected) name of the SuccessorEntity and the xpath to that element e RegistrationStatus remains ISSUED The LEI Record would be published for some time in this state, until the cancellation of the merger is announced and confirmed. The LEI Issuer would then update the record by adding a second LegalEntityEvent at the end of the list of LegalEntityEvents. Step 2: Cancellation of the Merger: e The IN_PROGRESS event remains unchanged e Anew LegalEntityEvent is added: o @group_typeis STANDALONE o @event_statusis WITHDRAWN_CANCELLED o LegalEntityEventType is MERGERS_AND_ACQUISITIONS o LegalEntityEventEffectiveDate is omitted (the merger no longer has an effective date, after it is cancelled) o LegalEntityEventRecordedDate is the current timestamp e RegistrationStatus remains ISSUED Although both LegalEntityEvents are basically about the same event (same merger), they do not form an event group and hence are not linked by a group_id and do not have a group_sequence_no. The events are recorded as STANDALONE and the sequence is determined by the LegalEntityEventRecordedDates. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 11 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description ’@ A LE | ‘\J Sample 7: Government Entities — Consolidated Central Government Entity The Canadian Air Transport Security Authority (CATSA) is a Crown corporation established on April 1, 2002, and fully funded by parliamentary appropriations!. CATSA is a non-profit institution controlled by a central government unit. It is consolidated by the Government of Canada (https://www.tpsgc-pwgsc.gc.ca/recgen/cpc-pac/2020/pdf/2020-voll-eng.pdf, page 58). The LEI Record would be updated with the following information: e EntityCategory is RESIDENT_GOVERNMENT_ENTITY e EntitySubCategory is CENTRAL_GOVERNMENT e LegalForm is 8888 and OtherLegalForm is Crown Corporation e EntityCreationDate is 2002-04-01T00:00:00-04:00 The Government of Canada does not have an LEI but would be the consolidating direct and ultimate parent of CATSA. For the purpose of this sample, it is assumed that there is an LEI published for the Government of Canada within the Global LEI Repository (GOVERNMENTOFCANADAS35). Two relationship records would be created for direct and ultimate parent, both with the following information: e EndNodelD is GOVERNMENTOFCANADA35 e QualifierCategorie is GOVERNMENT_ACCOUNTING_STANDARD e RelationshipPeriod StartDate is 2002-04-01T00:00:00-04:00 e AccountingPeriod is one year and ends 2020-03-31 1 https://www.catsa-acsta.gc.ca/en/about-us Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 12 of 16
. LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ Dy Lt Sample 8: Government Entities — Non-Consolidated State Government Entity Land Hessen (State of Hessen) is a state in the Federal Republic of Germany (529900AQBND3S6YJLY83) and belongs to the State Government Subsector. The LEI Record would be updated with the following information: e EntityCategory is RESIDENT_GOVERNMENT_ENTITY e EntitySubCategory is STATE_GOVERNMENT e EntityCreationDate? is 1945-09-19T00:00:00+02:00 Land Hessen is not consolidated by the Central Government of Germany, nor does itself consolidate entities on the Local Government Sector, like the city of Frankfurt am Main (529900CAUI4SUKXNF998). All three entities in the different sub-categories hence would declare NO_KNOWN_PERSON exception for direct and ultimate parent. 2 https://english.hessen.de/visitors/hessian-history/reconstruction-period-after-world-war-ii Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 13 of 16
. LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ Dy Lt Sample 9: Government Entities — Registered Local Government Entity The city of Emmen, Netherlands, is a local government entity that is registered in the business register of The Netherlands Chamber of Commerce (RA000463). The LEI Record would be updated with the following information: e EntityCategory is RESIDENT_GOVERNMENT_ENTITY e EntitySubCategory is LOCAL_GOVERNMENT Similar to the sample from Germany, Gemeente Emmen is not consolidated by the State Government (Provincie Drenthe, 724500W4L1XMWT67W478) or the Central Government (De Staat der Nederlanden, 254900G14ALGVKORFNG62). All three entities in the different sub- categories hence would declare NO_KNOWN_PERSON exception for direct and ultimate parent. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 14 of 16
. LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ Dy Lt Sample 10: International Organization The United Nations (UN) is an intergovernmental organization established after World War Il. The UN currently has 193 member states and 2 observer states. The LEI Record would be updated with the following information: e EntityCategory is INTERNATIONAL_ORGANIZATION e EntityCreationDate? is 1945-06-26T00:00:00-07:00 e Legallurisdiction is UN e LegalForm is 9999 and OtherLegalForm is Charter of the United Nations The UN is not consolidated by any of the member states or other international organization and would report NO_KNOWN_PERSON exceptions for direct and ultimate parent. 3 https://www.un.org/en/about-us/un-charter Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 15 of 16
e LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE] \J
Sample 11: New Reporting Exception Reason NON_PUBLIC
This sample includes a fictional Legal Entity with a minimal entity data and reporting exceptions
with the new reason NON_PUBLIC introduced in REPEX-CDF 2.1. The new reason consolidates
the five allowed opt-out reasons CONSENT_NOT_OBTAINED, LEGAL_OBSTACLES,
BINDING_LEGAL COMMITMENTS, DETRIMENT_NOT_EXCLUDED and
DISCLOSURE_DETRIMENTAL.
The five opt-out reasons remain in REPEX-CDF version 2.1 for backwards compatibility but should
be replaced by NON_PUBLIC with the implementation of this CDF version. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 16 of 16
[ LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description ’@ 1 C | Ll Created by GLEIF Approved by Head of Data Quality Management and Data Science About this Document This document is related to the introduction of the upcoming LEI-CDF format version 3.1, RR- CDF format version 2.1 and REPEX-CDF format version 2.1. It provides additional information for the samples provided together with this document. Change History This section records the history of all changes to this document. 2021-11-23 Include reference to json and csv file formats GLEIF 2021-09-30 1.1 Adding Sample 11 for new REPEX-CDF version 2.1. GLEIF Adding AffectedField to Legal Entity Event in Sample 3. 2021-05-31 Final version published on GLEIF website GLEIF All changes made during creation (for clarity and reading ease as well as significant changes), increase the version number by 0.1 The final version of the document gets version number 1.0. GLEIF Contact Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 3 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ o o
Acknowledgements
The following description and samples, together with the accompanying XML, JSON and CSV
files, are intended to showcase LEI Record Sets compliant with the upcoming CDF versions (LEI-
CDF 3.1, RR-CDF 2.1, and Reporting Exceptions format REPEX-CDF 2.1). The samples cover use
cases related to the addition of Fund Relationships, Legal Entity Events and Government
Entities/International Organizations to the Global LEI System and may not include all changes in
the updated CDF formats. Some samples are illustrative, others are based on real world
examples and LEls already registered in the Global LEI Repository.
Real world examples have been validated using publicly available sources at the time of their
creation and great care has been taken to provide correct and useful examples. Any discrepancy
or ambiguity found is noted in the sample descriptions below. However, it is not excluded that
the entities and their relationships change over time and LEl Issuers with their local knowledge
and access to additional documents provided by the Legal Entity may come to a different
conclusion when validating the entity and/or relationship data. While every care has been taken
in the compilation of this information, the sample data is meant to be used only for testing
purposes and GLEIF will not be held responsible for any loss, damage, or inconvenience caused
by inaccuracy of the related example data.
All samples represent Legal Entities already having an LEI prior to the introduction of the new
policy. Unless noted otherwise, Registration Authority, Validation Authority and Legal Form
codes were not changed and taken from versions of the RA and ELF code lists that were current
at the time the samples were created (RA list v1.5 and ELF code list v1.3). Future additions to
both lists may introduce new codes that more appropriately represent the registration authority
and/or legal form for the entities shown in these samples. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 4 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description ’@ A LE | \J Samples Overview Sample 1: Fund Relationships — Umbrella Structure = 6354000CWIKPSEDOHY65 Sample 2: Fund Relationships — Master/Feeder = 6354009BJOFO62XYIX17 Sample 3: Legal Entity Event — Transition of a MERGED LEI = 815600828BCFF72F0954 Sample 4: Legal Entity Event — Transition of a RETIRED LEI = 969500QK2JTHB072U056 Sample 5: Legal Entity Event — Event Group = TESTOOSOQMUA4ZX8UHK57 Sample 6: Legal Entity Event — Withdrawn/Cancelled Event = TESTOOLHE1LDN4D7RJ37 Sample 7: Government Entity — Consolidated Central Government Entity = 5493007BPZS3LU7J0U61 Sample 8: Government Entity — Non-Consolidated State Government Entity = 529900P5TADOABFTMV10 Sample 9: Government Entity — Registered Local Government Entity = 7245008LXZZHBNNMOPO6 Sample 10: International Organization = 549300HYGYJKXU2J8X74 Sample 11: New Reporting Exception Reason NON_PUBLIC = TESTOOAAC7FSN6913Y37 Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 5 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description ‘@ \ LE | \J Sample 1: Fund Relationships — Umbrella Structure Umbrella Fund (Master Fund) / Fund Manager 63540 '?":"__B" ‘ _’FOGZXY'X 1 635400VZBGQJIUZILIH1I2 635400Z5LRZZSMLTCV16 "““’;‘::I’I': FI'L'}:\”T“' | (Amacore Partners 1 1IcAV) | (Abacore capital Limited) Feeder Fund IS_SUBFUND_OF ) IS_FUND-MANAGED_BY | (AlbaCore Partners | (AlbaCore Partners | (AlbaCore Partners | Master Fund) Sub-Fund A) Sub-Fund B) Sub-Fund Sub-Fund Sub-Fund AlbaCore Partners | Master Fund (6354000CWIKPSEDOHY65) is registered at the Central Bank of Ireland (CBI), a Registration Authority listed on the RA list (RA000404). Link to the entity: http://registers.centralbank.ie/FundRegisterDataPage.aspx?fundReferenceNumber=C163293&re gister=9. The following information can be validated: e Name of the Sub-Fund: AlbaCore Partners | Master Fund e Registration Authority and Entity ID e Legal Form: ICAV (ELF code 2GV9) e Name of the Umbrella: AlbaCore Partners | ICAV e Name of the Fund Manager (AIFM): AlbaCore Capital Limited e Date of Approval (used for EntityCreationDate and also as StartDate for the RelationshipPeriod, but depending on the jurisdiction, that may not be the correct date when the entity became legally active) The LegalAddress of the fund can be validated from the Instrument of Incorporation (I0l) of the umbrella filed at Central Bank of Ireland: http://registers.centralbank.ie/ICAVDocuments/C156258/Instrument%200f%20Incorporation%2 0on%20Registration.pdf. The sub-fund is not consolidated by an accounting standard, so two exceptions are reported for direct and ultimate parent. The umbrella fund has two additional sub-funds both having an LEI (635400G90A8AFLAKAL93 and 635400MJITHXFZKJRO41) and also registered at CBI. Hence, the entire umbrella structure can be reported (not part of the provided exemplary files). Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 6 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description ‘@ A LE | \J Sample 2: Fund Relationships — Master/Feeder IS_FUND-MANAGED _BY Master Fund (Umbrella Fund) Fund Manager essfius:.mrpo:zx‘flxln IS_FEEDER_TO 635400VZ8GQJUZILIHIZ | e3s400z5LRZZSMLTCV16 ( :e;:;:r I: Ac;”s (AlbaCore Partners | ICAV) (AlbaCore Capital Limited) Feeder Fund (AlbaCore Partners | (AlbaCore Partners | (AlbaCore Partners | Master Fund) Sub-Fund A) Sub-Fund B) Sub-Fund Sub-Fund Sub-Fund AlbaCore Partners | Feeder ICAV (6354009BJOFO62XYIX17) is registered at the Central Bank of Ireland (CBI), a Registration Authority listed on the RA list (RA000404). Link to the entity: http://registers.centralbank.ie/FundRegisterDataPage.aspx?fundReferenceNumber=C158455&re gister=50. The following information can be validated: e Name of the fund: AlbaCore Partners | Feeder ICAV e Registration Authority and Entity ID e Legal Form: ICAV (EIf code 2GV9) e Name of the Fund Manager (AIFM): AlbaCore Capital Limited e Date of Approval (used for EntityCreationDate and also as StartDate for the RelationshipPeriod, but depending on the jurisdiction, that may not be the correct date when the entity became legally active) The LegalAddress of the fund and the Feeder/Master relationship are included in the Instrument of Incorporation (I0I) filed at Central Bank of Ireland: http://registers.centralbank.ie/ICAVDocuments/C158455/Instrument%200f%20Incorporation%2 0Updated%2016.10.27.pdf. The 101 declares AlbaCore Partners | ICAV (the umbrella in the first sample) as Master ICAV. It may be that the feeder is not investing directly in the umbrella but in one (or more) of its sub- funds in which case the EndNode of the Master/Feeder relationship as well as the ValidationReference will be different. The feeder fund is not consolidated by an accounting standard, so two exceptions are reported for direct and ultimate parent. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 7 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE| g Sample 3: Legal Entity Event — Transition of a MERGED LEI The sample describes the updates necessary for the transition of LEI Records having RegistrationStatus MERGED prior to the introduction of Legal Entity Events into the Global LEI System. For the sake of simplicity, parent information (Level 2 data) is not provided. Before the update: e RegistrationStatus is MERGED e EntityStatus is INACTIVE e EntityExpirationDate is provided e EntityExpirationReason is CORPORATE_ACTION e SuccessorEntity is provided After the update: e RegistrationStatus is changed to RETIRED e EntityStatus is kept as INACTIVE e EntityExpirationDate is removed e EntityExpirationReason is removed e Legal Entity Event is added: o @group_typeis STANDALONE o @event_statusis COMPLETED o LegalEntityEventType is MERGERS_AND_ACQUISITIONS o LegalEntityEventEffectiveDate is the former EntityExpirationDate o LegalEntityEventRecordedDate is the current timestamp o AffectedFields including the xpath to and value of SuccessorEntity e SuccessorEntity is kept unchanged e lastUpdateDate is the current timestamp For this transition of already inactive records, it is not expected that the LEI Issuers investigate the exact event or chain of events that led to the merger; MERGERS_AND_ACQUISITIONS can be used as event type for all respective records. After the implementation of the Legal Entity Event policy, a distinction between merger and absorption shall be made. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 8 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE| g Sample 4: Legal Entity Event — Transition of a RETIRED LEI The sample describes the updates necessary for LEl Records having RegistrationStatus RETIRED prior to the introduction of Legal Entity Events into the Global LEI System. For the sake of simplicity, parent information (Level 2 data) is not provided. Before the update: e RegistrationStatus is RETIRED e EntityStatus is INACTIVE e EntityExpirationDate is provided e EntityExpirationReason is DISSOLVED After the update: e RegistrationStatus is kept as RETIRED e EntityStatus is kept as INACTIVE e EntityExpirationDate is removed e EntityExpirationReason is removed e Legal Entity Event is added: o @group_typeis STANDALONE o @event_statusis COMPLETED o LegalEntityEventType is DISSOLUTION o LegalEntityEventEffectiveDate is the former EntityExpirationDate o LegalEntityEventRecordedDate is the current timestamp e lastUpdateDate is the current timestamp For this transition of already inactive records, it is not expected that the LEI Issuers investigate the exact event or chain of events that led to the retirement; DISSOLUTION can be used as event type for all respective records. After the implementation of the Legal Entity Event policy, a distinction between liquidation and dissolution shall be made, and applicable and confirmed events leading to the closure (e.g.: bankruptcy, insolvency) shall be included. Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 9 of 16
o LEI-CDF 3.1 and RR-CDF 2.1 and REPEX-CDF 2.1 Samples — Description @ LE| g Sample 5: Legal Entity Event — Event Group This sample shows a fictional Legal Entity recording a change in the legal form that also changes the entity’s legal name (see the second Use Case in section 4.13.5 in the State Transition and Validation Rules v2.4). Before the update (not shown in sample): e LegalName is “Fictional Company B Ltd.” e LegalFormCode is “4XP8” (Company limited by guarantee) After the update: e LegalName changed to “Fictional Company B, LLC” e PreviousLegalName added as “Fictional Company B Ltd.” e LegalFormCode changed to “MPUG” (Limited liability company) e LegalEntityEvent for change of LegalForm is added: o @group_type is CHANGE_LEGAL_FORM_AND_NAME o @event_statusis COMPLETED o LegalEntityEventType is CHANGE_LEGAL_FORM e LegalEntityEvent for change of LegalName is added: o @group_type is CHANGE_LEGAL_FORM_AND_NAME o @event_statusis COMPLETED o LegalEntityEventType is CHANGE_LEGAL_NAME e Both events have the same @group_id to link them e Both events are recorded at the same time, so LegalEntityEventRecordedDate is the same ¢ Since both events became effective at the same time, LegalEntityEffectiveDate is also the same e There is no logical sequence for the events in this group, so @group_sequence_no is not included Public Author GLEIF | Version 1.2 Final | 2021-11-23 Page 10 of 16