Enumerations

Level 1
Class Name Enumeration Name Definition
EntityCategory Branch The legal entity is a branch of another legal entity.
Fund The legal entity is a fund managed by another legal entity.
SoleProprietor The legal entity is an individual acting in a business capacity.
EntityExpirationReason CorporateAction The legal entity was acquired or merged with another legal entity.
Dissolved The legal entity ceased to operate.
Other The reason for expiry is not corporate action or dissolved.
EntityStatus Active As of the last report or update, the legal entity reported that is was legally registered and operating.
Inactive It has been determined that the lrgal entity that was assigned the global legal entity identifier is no longer legally registered and/or operating, whether as a result of: 1. Business closure 2. Acquisition by or merger with another (or new) entity 3. Determination of illegitimacy.
RegistrationStatus Annulled A global legal entity identifier registration that was marked as erroneous or invalid after it was issued.
Cancelled A global legal entity identifier registration that was abandoned prior to issuance of a global legal entity identifier.
Duplicate A global legal entity identifier registration that has been determined to be a duplicate registration of the same legal entity as another global legal entity identifier registration.
Issued A global legal entity identifier registration that has been validated and issued, and which identifies an entity that was an operating legal entity as of the last update.
Lapsed A global legal entity identifier registration that has not been renewed and has exceeded any allowed grace period for renewal.
Merged A global legal entity identifier registration for an entity that has been merged into another legal entity, such that this legal entity no longer exists as an operating entity.
PendingArchival A global legal entity identifier registration is about to be transferred to a different local operating unit, after which its registration status will revert to a non-pending status. The pending archival status serves to inform recipients of local operating unit provided data files that a global legal entity identifier record will be removed from that local operating unit’s published file after the transfer is complete.
PendingTransfer A global legal entity identifier registration that has been requested to be transferred to another local operating unit. The request is being processed at the sending local operating unit. When the receiving local operating unit is ready, the status will be changed to pending archival by the sending local operating unit prior to completion of the transfer.
PendingValidation An application for a global legal entity identifier that has been submitted and which is being processed and validated. A global legal entity identifier registrations in the pending state are not intended for public release, but could be used internally between local operating units.
Retired A global legal entity identifier registration for an entity that has ceased operation, without having been merged into another entity.
Transferred A global legal entity identifier registration that has been transferred to a different local operting unit as the managing local operting unit. A record in this state is not published, but may be used internally by the prior local operting unit for audit trail purposes.
ValidationSource EntitySuppliedOnly Based on the validation procedures in use by the local operating unit 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.
FullyCorroborated Based on the validation procedures in use by the local operating unit responsible for the record, there is sufficient information contained in authoritative public sources to corroborate the information that the submitter has provided for the record.
PartiallyCorroborated Based on the validation procedures in use by the local operating unit responsible for the record, the information supplied by the registrant can be partially corroborated by public authoritative sources, while some of the record is dependent upon the information that the registrant submitted, either due to conflicts with authoritative information, or due to data unavailability.
Pending The validation of the reference data provided by the registrant has not yet occurred.
Level 2
Class Name Enumeration Name Definition
MeasurementMethod AccountingConsolidation Accounting consolidation holds when "[in the] financial statements of a group [...] the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic entity (please see http://www.iasplus.com/en/standards/ias/ias27-2011).
RegistrationStatus Annulled A relationship data report that was marked as erroneous or invalid after it was published. The relationship report is kept in publication for historical audit trail purposes only (so that data recipients can correct their local data).
Duplicate A relationship data report that has been determined to be a duplicate registration of the same relationship. In many cases this will mean more than one report with e.g. the same 2 entity IDs, the same relationship type, certain status values and the same relationship date(s), but this determination will depend on the relationship type in question.
Lapsed A relationship data report that has not been renewed by the next renewal date.
PendingArchival This relationship data report is about to be transferred to a different LOU, after which its registration status will revert to a non-pending status. The PendingArchival status serves to inform recipients of LOU-provided data files that a relationship record will be removed from that LOU’s published file after the transfer is complete
PendingTransfer A relationship data report for which a transfer to another LOU has been requested. The request is being processed at the sending LOU. When the receiving LOU is ready, the status will be changed to PendingArchival by the sending LOU prior to completion of the transfer.
PendingValidation A relationship data report that has been submitted to the LOU and which is being processed and validated, prior to publication.
Published A relationship data report that has been validated and published, and which is reported by an entity that was an operating legal entity as of the last update.
Retired The relationship is considered to have ended, but the relationship report is kept in publication for historical audit trail purposes.
Transferred A relationship data report that has been transferred to a different LOU as the managing LOU. A record in this state is not published, but may be used internally by the prior LOU for audit trail purposes.
RelationshipQualifierCategory IFRS International Financial Reporting Standard (developed by the International Accounting Standards Board – IASB see http://www.ifrs.org).
OtherAccountingStandard A financial reporting (accounting) standard not otherwise listed in the latest version of the relationship data file format.
USGAAP United States-Generally Accepted Accounting Principles.
RelationshipQualifierDimension AccountingStandard The accounting standard applied to determine the definition of e.g. ultimate or direct accounting consolidating parent for the relationship detailed in GLEIS RelationshipRecord. The relevant accounting standard is that applicable to the "parent" entity.
RelationshipQuantifierUnit Percentage
RelationshipStatus Active As of the last report or update, the reporting legal entity reported that it is legally registered and/or operating, AND that the relationship is still valid.
Inactive It has been determined that the relationship ended, e.g. because entity that reported this relationship is no longer legally registered and/or operating; or the relationship is no longer valid for other reasons.
RelationshipType isDirectlyConsolidatedBy "Child" entity is directly consolidated by "parent" entity. The "child" entity has its accounts fully consolidated by the "parent" entity, in the sense given by the accounting standard(s) specified in RelationshipQualifier; the "parent" entity is the closest fully consolidating parent to the "child" entity in any applicable hierarchical ownership structure.
isInternationalBranchOf "Child" entity is an international branch of the legal entity designated by "parent" entity (in jurisdiction country of "child" entity). The "parent" entity is the Head Office and must have an LEI.
isUltimatelyConsolidatedBy "Child" entity is ultimately consolidated by "parent" entity. The "child" entity has its accounts fully consolidated by the "parent" entity in the sense given by the accounting standard(s) specified in RelationshipQualifier; the "parent" entity is the most distant fully consolidating parent from the "child" entity in any applicable hierarchical ownership structure.
ValidationDocument AccountsFiling A consolidated financial (accounting) statement, prepared and submitted to the relevant authority.
Contract Contact(s) attesting to the validity of the relationship
RegulatoryFiling An annual regulatory filing providing public information on parent relationships.
SupportingDocument Other documents supporting the preparation of consolidated financial statements
supplied Other official document(s) attesting to the validity of the relationship.
ValidationSource EntitySuppliedOnly 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.
FullyCorroborated The relationship data provided by the registrant has been validated against an explicit relationship statement found in key sources (e.g. consolidated financial statements).
PartiallyCorroborated 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).
Pending The validation of the relationship data provided by the registrant has not yet occurred. Records with this validation sources value MUST not be published.