레벨 2 데이터: 관계 기록(RR) CDF 형식 2.1
법인식별기호(LEI) 데이터 풀은 ‘누가 누구를 소유하는가’라는 질문에 대한 답을 제공하는 ‘레벨 2 데이터를 포함합니다. 구체적으로 말해, LEI를 보유하거나 획득한 법인은 ‘모기업과 연결된 직접 회계’뿐만 아니라 ‘모기업과 연결된 최종 회계’도 보고합니다.
자회사는 각각 직접 및 최종 모기업의 LEI를 LEI 발급 기관에 제공해야 합니다. 관계 기록 CDF(RR-CDF) 형식은 자사의 직접 및 최종 모기업이 LEI를 획득한 LEI 등록자의 관계 기록에 적용됩니다. 이 형식은 레벨 2 데이터(즉, 관계 기록)가 어떻게 저장되고 LEI 발급 기관과 Global Legal Entity Identifier Foundation(GLEIF), 그리고 데이터의 모든 사용자 간에 어떻게 전송되는지 지정하는 기술 형식을 정의합니다.
2016년 11월, GLEIF는 최초 RR-CDF 형식 버전 1.0을 발표했습니다. 2017년 5월에 GLEIF는 RR-CDF 형식 버전 1.1을 발표했으며 2021년 5월에는 RR-CDF 형식 버전 2.1을 발표했습니다. 버전 2.1에서 변경된 사항은 RR-CDF 형식 버전 1.1과 달리 '누가 누구를 소유하는가'에 대한 '레벨 2' 데이터가 어떻게 펀드 관계 형식에 따라 분류되는지를 상세히 설명하는 '펀드 관계 정책 및 글로벌 LEI 시스템에 투자 펀드 등록에 대한 가이드라인' ROC 정책을 기반으로 합니다. 해당 XML 스키마 정의 및 밀리즈 정보 문서는 이 페이지 하단에서 다운로드할 수 있습니다.
RR-CDF 형식에는 각각 다음을 수행하는 요소가 포함되어 있습니다:
- 연관된 법인 식별.
- 관계 유형 및 기타 특성(예: 날짜) 지정.
- 관계 기록을 관리하는 LEI 발급기관이 수집한 관계 확인 및 보고 정보 표시.
아래 도표는 RR-CDF 형식 2.1의 구조와 제공되는 데이터 내용의 정의를 제시하고 있습니다.
-
IS_DIRECTLY_CONSOLIDATED_BY
- The StartNode of the "child" entity has its accounts fully consolidated by the EndNode "parent" entity, in the sense given by the accounting standard(s) specified in RelationshipQualifiers;the EndNode entity is the closest fully consolidating parent to the StartNode entity in any applicable hierarchical ownership structure. -
IS_ULTIMATELY_CONSOLIDATED_BY
- The StartNode "child" entity has its accounts fully consolidated by the EndNode "parent" entity, in the sense given by the accounting standard(s) specified in the RelationshipQualifiers; the EndNode entity is the most distant fully consolidating parent from the StartNode entity in any applicable hierarchical ownership structure. -
IS_INTERNATIONAL_BRANCH_OF
- The StartNode is an international branch of the legal entity designated by EndNode (in jurisdiction country of StartNode). The EndNode is the Head Office and SHALL be an LEI. -
new IS_FUND-MANAGED_BY
- The StartNode is a fund managed by a main management entity. The EndNode is legally responsible for the constitution and operation of the fund. -
new IS_SUBFUND_OF
- The StartNode is a sub-fund to an umbrella fund. The EndNode is a legal entity with one or more than one sub-funds/compartments where each sub-fund/compartment has its own investment objectives, separate investment policies and strategies, segregation of assets, separate investors and which has segregated liability between sub-funds/compartments. -
new IS_FEEDER_TO
- The StartNode is a Feeder Fund,that is (almost) exclusively invested in a single other fund. The EndNode is the Master Fund that has identical investment strategies.
-
ACCOUNTING_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the accounting period covered by the most recent validation documents for this relationship. -
RELATIONSHIP_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the duration of validity of the relationship itself, as distinct from any administrative or reporting aspects. -
DOCUMENT_FILING_PERIOD
- The dates in this instance ofRelationshipPeriod
indicate the validity period of a regulatory filing, accounting document, or other document demonstrating the relationship's validity.
-
ACTIVE
- As of the last report or update,the reporting legal entity reported that it is legally registered and/or operating, that the relationship detailed in this RelationshipRecord is still valid -
INACTIVE
-It has been determined that the relationship is ended, because entity that reported this relationship is no longer legally registered and/or operating; or the relationship is no longer valid for other reasons. -
new NULL
- The relationship status is not applicable.
-
QualifierDimension
- Designates the optional list of additional qualitative attributes that help to categorize the relationship. TheQualifierDimensionEnum
contains the valueACCOUNTING_STANDARD
as specified in the Relationship Record CDF version 2.1. -
QualifierCategory
- Specifies the additional qualitative attributes that help to categorize the relationship. This field must contain a validQualifierCategoryTypeEnum
as specified in the Relationship Record CDF version 2.1. A new value,new GOVERNMENT_ACCOUNTING_STANDARD
has been added to the existingQualifierCategoryTypeEnum
.
-
MeasurementMethod
- Specifies the method of measurement (or set of rules) used to quantitatively categorize the relationship. This field contains a validMeasurementMethodTypeEnum
as specified in the Relationship Record CDF version 2.1. -
QuantifierAmount
- Specifies the quantity measured as a decimal (positive or negative) number, using a"."
as the decimal point, with no spaces, and without thousand delimiters (e.g.","
). -
QuantifierUnits
- Specifies the units, where applicable, of a measurement made on a relationship. This field contains a validQuantifierUnitsTypeEnum
as specified in the Relationship Record CDF version 2.1.
RegistrationStatusEnum
in a file conforming to this standard SHALL be one of the following code strings:-
PENDING_VALIDATION
- A relationship data report that has been submitted and which is being processed and validated, prior to publication -
PUBLISHED
- A relationship record that has been validated and published, and which identifies a relationship that was reported by an entity that was an operating legal entity as of the last update -
DUPLICATE
- A relationship record that has been determined to be a duplicate of the same relationship as another relationship record; the DUPLICATE status is assigned to the non-surviving record -
LAPSED
- A relationship record that has not been renewed by the NextRenewalDate -
RETIRED
- The relationship is considered to have ended, but the relationship report is kept in publication for historical audit trail purposes -
ANNULLED
- A relationship record that was marked as erroneous or invalid after it was issued -
TRANSFERRED
- A relationship record that has been transferred to a different LOU as the managing LOU -
PENDING_TRANSFER
- A relationship record that has been requested to be transferred to another LOU. The request is being processed at the sending LOU -
PENDING_ARCHIVAL
- A relationship record is about to be transferred to a different LOU, after which its registration status will revert to a non-pending status
-
PENDING
- The validation of the relationship data provided by the registrant has not yet occurred. Records with this ValidationSources value SHALL NOT be published. -
ENTITY_SUPPLIED_ONLY
- Based on the validation procedures in use by the LOU responsible for the record, the information associated with this record has significant reliance on the information that a submitter provided due to the unavailability of corroborating information. -
PARTIALLY_CORROBORATED
- Based on the validation procedures in use by the LOU responsible for the record, the information supplied by the submitter can be partially corroborated by supporting sources (e.g. financial statements with other definitions of the relevant relationship type; quarterly or annual regulatory filings,contracts and other documents used in preparing financial statements). -
FULLY_CORROBORATED
- The relationship data provided by the registrant has been validated against an explicit relationship statement found in key sources (e.g. consolidated financial statements)
-
ACCOUNTS_FILING
- A consolidated financial (accounting) statement, prepared and submitted to the relevant authority. -
REGULATORY_FILING
- A regulatory filing providing public information on legal entities and/or their relationships. -
SUPPORTING_DOCUMENTS
- Other documents supporting the validation of legal entities and/or their relationships. -
CONTRACTS
- Contract(s) attesting to the validity of legal entities and/or their relationships. -
OTHER_OFFICIAL_DOCUMENTS
- Other official document(s) attesting to the validity of legal entities and/or their relationships.
참고: RR-CDF 버전 2.1에 새로 추가된 필드 및 일람표 값은 노란색으로 강조되어 있습니다.
국가간 이전 및 확인 규칙에는 공용 데이터 파일(CDF) 형식에 따른 LEI 기준데이터의 발급, 업데이트, 관리 및 게시에 대한 비즈니스 규칙 및 기술 구현이 설명되어 있습니다.
현재 버전으로 업그레이드하는 데 필요한 기술 문서 및 예제 파일은 지원 문서 페이지에서 확인하십시오.
RR-CDF 형식에 대해 궁금한 사항은 info@gleif.org로 문의하십시오.
관련 파일 다운로드
- RR-CDF 2.1의 릴리즈 정보: rr-cdf_version_2.1-documentation.html
- 해당되는 XML 스키마 정의: 2021-03-04_rr-cdf-v2-1.xsd
- PDF로 다운로드: 공용 데이터 파일 형식에 대한 국가간 이전 및 확인 규칙(버전 2.8.3) (State Transition and Validation Rules for Common Data File Formats (Version 2.8.3))