ABN | Australian Business Number issued by the ATO |
ACN | Australian Company Number issued by ASIC |
ARSN | Australian Registered Scheme Number issued by ASIC |
ASIC | The Australian Securities & Investments Commission |
ATO | The Australian Tax Office |
Direct Parent | The Direct Parent, or "direct accounting consolidated parent" is defined as the lowest level legal entity preparing consolidated financial statements for the entity |
Entity Name | The official entity name as shown on the Registration Authority business register |
GLEIF | The Global Legal Entity Identifier Foundation. GLEIF is tasked with support the issuance and use of the LEI. More information about GLEIF can be found at |
GLEIS | Global Legal Entity Identifier System |
Headquarters Address | The headquarters address is the location where the entity's headquarters office or principle place of business is physically located |
ISO | International Organization for Standardization |
ISO 17442 | This standard defines the elements of clear legal identification of the relevant legal identities involved in a financial transaction |
Issued | A LEI that is validated & maintained |
Lapsed | A LEI that has not been renewed (i.e. validated and maintained) prior to its renewal date |
Legal Address | The legal address is where the entity is legally incorporated or registered |
Legal Entity Identifier (LEI) | A LEI is a 20-character, alpha-numeric code that uniquely identifies legal entities or structures including companies, trusts and funds |
LEI Registration Process | The process undertaken by the entity to register for a LEI. When registering the entity must supply a range of reference data that provides the answer to the question of ‘who is who’ (i.e. entity name, legal & headquarters address) and ‘who owns whom’ (i.e. the direct and ultimate parent) |
LEI Renewal Process | To ensure the high data quality, the legal entity must re-validate the legal entity reference data at least once per year |
LOU | Is an organisation accredited by the GLEIF to serve as an authorised issuer of LEIs |
Registration Agent (RA) | A RA assist legal entities to access the network of LEI issuing organisations responsible for performing LEI issuance and related services. APIR is a GLEIF accredited RA partner with Rapid LEI to issue and maintain LEIs on behalf of our clients |
Registration Authority | An organisation, generally a government agency, that is responsible for maintaining a register of registered entities (e.g. in Australia ASIC or ATO) |
Registration Authority Entity ID | The registration number assigned to the entity by the Registration Authority (e.g. in Australia ABN, ACN, ARSN or ORIC) |
Ultimate Parent | The Ultimate Parent, or "ultimate accounting consolidating parent," is defined as the highest-level legal entity preparing consolidated financial statements for the entity. |