Master data reporting

Contents

See the directory on the right.

General

Master data include ident attributes, relationship attributes and securities attributes (for descriptions see below). Such attributes serve to uniquely identify entities and securities and are essential for adequately processing and aggregating the reported data. Master data are the backbone of data mapping analysis.

Therefore, master data must always be current. In case your master data should have changed, please make sure to update them before transmitting new data.

Master data for AWBET, AWBES and AWFUV reports

To input your master data for the AWBET, AWBES and AWFUV reports, please use the MeldeWeb application (menu point Enter/edit master data). This is the only tool available for supplying master data. How to enter and edit master data in MeldeWeb.

Master data needs to be supplied for reporting entities, counterparties (e.g. foreign shareholders/parent company, foreign subsidiary, foreign group company, etc.)  and the relationship between reporting entities and counterparties. Master data relating to reporting entities and counterparties are referred to as ident attributes. Master data indicating the relationship between reporting entities and counterparties are referred to as relationship attributes.

See Data fields and attributes (see below) for a complete list of attributes. Which data fields are mandatory in a given reporting cycle will depend on the range of ident and relationship types (such as sister company relationships) involved. In case you find your range of mandatory master data fields to have grown, please supply the required information during the next round of edits.

Master data are required only for those counterparties for which data need to be supplied with the AWBET, AWBES and/or AWFUV reports.

For foreign units, please supply the data available from the foreign company or trade registers. Links to freely accessible company and trade registers are provided in the MeldeWeb application.

The MeldeWeb interface indicates which fields need to be filled with current data and which fields need to be filled with historically correct data. Historically correct data means that the data must have been current on the reporting reference date. Fields to be completed with historically correct data are shown as statistical data fields in the MeldeWeb application. Current data fields must be filled with the most up-to-date registry data available. Fields to be completed with current data are shown as identifying data fields in the MeldeWeb application.

Master data are to be supplied as spelled in the company or trade register of the respective entity’s place of residency.

Data fields and attributes  

Ident attributes 

Relationship attributes 

Examples

Example: Decision tree to establish relationship types

* All connected units and all units with which the reporting entity or a connected entity have a direct or indirect investor relationship (share of 10% or more; need not be a controlling interest)

** Controlling interest means a share of more than 50% at each stage of the control chain. Control may be exerted only over foreign direct (or indirect) affiliates. Do not select this type of relationship if indirect affiliates are being held via direct (or indirect) Austrian affiliates.

*** Report an inward direct investor relationship in all cases where a direct investor holds more than 10% of shares together with other direct investors.

**** Business partners are to be reported only if so requested by the OeNB.

The reporting entity has entered into the following investment relationships:

• Outward direct investor: The reporting entity has two direct affiliates abroad in with it holds a share of 10% or more.

• Outward other investor: The reporting entity has one direct affiliate abroad in with it holds a share of less than 10% or.

• Indirect direct investor: The reporting entity has one indirectly controlled affiliate; the investment relationship is such that control can be exerted at each level of investment between the reporting entity and the indirect affiliate, with the indirect affiliate being a foreign company.

• Sister company: There are two FDI sister company relationships. Report sister company relationships when the counterparty is a group company and no other direct investment relationships apply. In the case at hand, the reporting entity is a sister company of another entity that holds shares in the direct investor, and a sister company of an indirect affiliate with a second-tier share of below 50%.

• Inward direct investor: There is an investor with a direct share of at least 10%.

• Inward other investor: There is an investor with a direct share of less than 10%, who is not connected with the other investor.

• Business partner: Other investments in a third-party entity are to be reported upon the OeNB’s request.

How to report which types of relationships?

Example: Change in type of relationship

If the relationship type is changed, the relationship stored in the master data must be terminated with the month of the relationship change. A new relationship with the same company must then be created with the new relationship type in the same month.

Example 1: an indirect direct investor becomes an outward direct investor due to a group reorganization.

Example 2: a sister company  becomes an outward direct investor due to a group reorganization.

Example 1: Foreign control and UCI country

Example 1 shows that the Austrian reporting entity is fully owned by a German direct investor, which is in turn fully owned by a French direct investor.  

This is a case of foreign control as the highest-tier foreign investor owns more than 50% of the reporting entity at every intermediary level.

The UCI country to be indicated is France (FR), because the requirement is to indicate the country of the ultimate owner.

Example 2: Foreign control and UCI country

Example 2 shows that three companies are co-owners of an Austrian reporting entity: a French company (40%), a German company (35%) and another Austrian company (25%).

This is a case of foreign control as more than 50% of the company are being owned by foreign investors, and as there is no ultimate Austrian owner above these foreign companies.

The UCI country to be indicated is France (FR). Because the reporting entity is subject to foreign control but because no investor holds more than 50% of the shares in the reporting entity, the country to be indicated as the UCI country is the country of the single biggest investor.

Example 3: Foreign control and UCI country

Example 3 shows an Austrian reporting entity being owned in equal parts by an Austrian company and a German company.

This is not a case of foreign control as foreign investors do not hold more than 50% of the shares in the reporting entity, neither directly nor indirectly.

In the absence of foreign control, Austria (AT) is to be indicated as the UCI country.

Example 4: Foreign control and UCI country

Example 4 shows an Austrian reporting entity being owned in equal parts by an Austrian corporation and a German corporation, with the Austrian direct investor being controlled by another German corporation.

This is a case of foreign control, since 50% of the shares are being held directly and 50% indirectly by two German companies. In sum, more than 50% of the shares in the reporting entity are being held by foreign corporations.      

The UCI country to be indicated is Germany (DE), since German entities hold more than 50% of the shares in the reporting entity, directly and indirectly (as ultimate owners).

Example 5: Foreign control and UCI country

Example 5 shows an Austrian reporting entity being held by a German individual (with a share of 60%) and a British individual (with a share of 40%).

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by private individuals resident abroad.

The UCI country to be indicated is Germany (DE), since more than 50% of the shares in the reporting entity are being held by a German individual.

Example 6: Foreign control and UCI country

Example 6 shows an Austrian reporting entity being fully owned by a French corporation, the shares of which are being held by two private individuals: a German (60%) and a Brit (40%).

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. 

The UCI country to be indicated is France (FR), since the country of the ultimate private owner will be used only when the private owner is a direct investor. The UCI country is, by definition, the country of residency of the ultimate majority owner of the reporting entity.

Example 7: Foreign control and UCI country

Example 7 shows an Austrian reporting entity being fully owned by a German corporation, which is in turn fully owned by an Austrian corporation. 

This is not a case of foreign control as the ultimate investor is an Austrian entity.

In the absence of foreign control, Austria (AT) is to be indicated as the UCI country.

Example 8: Foreign control and UCI country

Example 8 shows that the Austrian reporting entity is fully owned by a German investor, which is in turn fully owned by an Austrian company. The top-level company in Austria is fully owned by a foreign private individual. 

In this case, foreign control exists because the ultimate legal entity is a resident in Austria and more than 50% of this entity is held directly by private individuals resident abroad (see example 5).

In this case, Great Britain (GB) must be indicated as the UCI country, since the ultimate legal entity is a company in Austria and more than 50% of this company is held by a British private individual.

Note: If the ultimate legal entity were a company abroad, the UCI country would be the country of the ultimate legal entity and not the country of the private individuals above it.

Example 9: Foreign control and UCI country

Example 9 shows an Austrian entity being fully owned by a Swiss corporation, which in turn is held and  controlled by a German company. The entity in Germany is held by two foreign entities from different countries, each with a 50% share.

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. 

The UCI country to be indicated is Germany (DE), since the ultimate controlling entity of the reporting entity is domiciled in Germany. The USA or Great Britain should not be selected in this case, as none of these countries holds more than 50% of the shares in the controlling German company.

Example 10: Foreign control and UCI country

Example 10 shows an Austrian entity being fully owned by a German entity, The shares of which are being held by two foreign entities from different countries, each with a 50% share.

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. 

The UCI country to be indicated is Germany (DE), since the ultimate controlling entity of the reporting entity is domiciled in Germany. The USA or Great Britain should not be selected in this case, as none of these countries holds more than 50% of the shares in the controlling German company.

Example 11: Foreign control and UCI country

Example 11 shows that three companies are co-owners of an Austrian reporting entity: an US company (30%) of group A, an US company of group B (30%) and a French company of group C (40%).

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. 

The UCI country to be indicated is USA (US), since  more than 50% of the shares are held by entities from the USA, even if these belong to different groups.

Example 12: Foreign control and UCI country

Example 12 shows an Austrian entity being fully owned by a Swiss entity, which in turn is held by many other shareholders. The largest shareholders are from Sweden with a share of 11.60% and France with a share of 12.80%. The remaining 75.60% of the shares are held in free float.

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. 

This is a case of foreign control, since more than 50% of the shares in the reporting entity are being owned by nonresident investors. It is not possible to assign a country of domicile to the owners of the free float. In this case, it is therefore not possible to determine whether more than 50% of the shares in the Swiss entity are held in the same country.

Example: Border-crossing identifier

The reporting entity holds 70% of shares of a direct German affiliate. This affiliate in turn holds 60% of shares of a French entiy and 80% of shares of a Swedish entity. The Swedish entity in turn is the 100% owner of a Greek entity. From the point of view of the Austrian reporting entity, the French, Swedish and Greek corporations are indirectly controlled affiliates. 

Since all three indirectly controlled affiliates are being held via a German direct affiliate, the cross-order ident qualifier is the German affiliate for all three corporations.

Example: Weighted share in %

The reporting entity holds 70% of shares of a direct German affiliate. This affiliate in turn holds 60% of shares of a French entity and 80% of shares of a Swedish entity. From the point of view of the Austrian reporting entity, the French and the Swedish corporations are indirectly controlled affiliates. 

Calculate the weighted share of indirect affiliates as follows:

(reporting entity’s share of direct investment) * (direct investment share of indirect investment) = weighted share

• Indirect investment in the French affiliates 0.7 x 0.6 = 0.42

• Indirect investment in the Swedish affiliates 0.7 x 0.8 = 0.56

The weighted share of the reporting entity’s indirect investment in its French entity is 42%.  The weighted share of the reporting entity’s indirect investment in its Swedish entity is 56%.

Mandatory fields

See below for a list of mandatory fields based on a selection of ident and relationship types. Fields that are mandatory fields only in the context of particular business cases or which may be completed on a voluntary basis are identified with an “x”.

Master data for AWWPI and AWWPA reports

Upload the master data for AWWPI and AWWPA reports in the MeldeWeb application (under “submit report”).

Data fields and attributes

Securities attributes 

For a description of the data fields II.1 to II.19 and their attributes, see DV Schnittstellen- und fachliche Beschreibung der IWP-Meldung V 1.5.pdf.

IWP template

Example 1:

Example_of_IWP_report_bond_investment_change.xlsx

Example 2:

Example_of_IWP_report_bond_investment.xlsx

Quality requirements

• Master data must be reported via the MeldeWeb application, and must have been validated, ahead of data transmission.

• Since data cannot be transmitted unless the master data have been processed, we consider the “ahead of data transmission” requirement to have been met if the data can be reported within the reporting deadline and are indeed reported within the deadline.

• The master data reported will be checked by the OeNB. We will contact you in case any queries should arise, Queries need to be answered without delay.

See also: General provisions.