Legal Entity Identifier (LEI) Entities Ontology

Classes ↑

accounting framework
contractually capable entity
entity legal form
entity legal form identifier
entity legal form scheme
LEI registered entity
legal entity identifier
legal entity identifier scheme
relationship period qualifier
relationship qualifier
relationship record
relationship status
fibo-be-le-lp:LegalEntity
fibo-be-le-lp:LegalPerson
fibo-fnd-org-org:OrganizationName

accounting framework^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/AccountingFramework`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	framework, including policies, methods, rules, and processes, used to measure, recognize, present, and disclose the information appearing in an entity's financial statements, and, from a legal ownership perspective, that is applied for accounting consolidation determination
Super-classes	relationship qualifier^c
Members	fibo-be-le-lei:InternationalFinancialReportingStandard fibo-be-le-lei:GenerallyAcceptedAccountingPrinciples fibo-be-le-lei:OtherAccountingFramework

contractually capable entity^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/ContractuallyCapableEntity`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a unique entity that is legally or financially responsible for the performance of financial transactions, or has the legal right in its jurisdiction to enter independently into legal contracts, regardless of whether it is incorporated or constituted in some other way (e.g. trust, partnership, contractual). This excludes natural persons, but includes governmental organizations and supranationals.
Super-classes	fibo-fnd-pty-rl:AgentInRole^c
Restrictions	fibo-fnd-rel-rel:hasIdentity exactly 1 fibo-be-le-lp:LegalEntity^c

entity legal form^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/EntityLegalForm`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a classifier for a legal entity that indicates the nature of that entity as defined from a legal or regulatory perspective, in the jurisdiction in which it was established
Super-classes	fibo-fnd-arr-cls:Classifier^c
Restrictions	fibo-fnd-rel-rel:isDefinedIn some entity legal form scheme^c has transliterated legal form abbreviation^dp min 0 has transliterated name^dp min 0 fibo-fnd-law-jur:appliesIn some fibo-fnd-law-jur:Jurisdiction^c lcc-lr:hasName min 0 lcc-cr:classifies some fibo-be-le-lp:LegalPerson^c has legal form abbreviation^dp min 0
In range of	has legal form^op

entity legal form identifier^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/EntityLegalFormIdentifier`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a code that uniquely identifies an entity legal form as defined in ISO 20275
Super-classes	lcc-lr:CodeElement^c
Restrictions	lcc-lr:identifies exactly 1 entity legal form^c fibo-fnd-rel-rel:isDefinedIn some entity legal form scheme^c

entity legal form scheme^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/EntityLegalFormScheme`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a scheme that specifies the elements of an unambiguous identifier for the entity legal forms that are sanctioned in a given jurisdiction as defined in ISO 20725
Super-classes	fibo-fnd-arr-cls:ClassificationScheme^c lcc-lr:CodeSet^c
Restrictions	fibo-fnd-rel-rel:defines some entity legal form identifier^c
Members	fibo-be-le-lei:ISO20275-CodeSet

LEI registered entity^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/LEIRegisteredEntity`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a legal person that has registered for and is identified by a legal entity identifier
Super-classes	fibo-be-le-lp:LegalPerson^c

legal entity identifier^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/LegalEntityIdentifier`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	an organization identifier that uniquely identifies a legal person as defined in ISO 17442
Super-classes	fibo-fnd-org-org:OrganizationIdentifier^c
Restrictions	fibo-fnd-rel-rel:isDefinedIn some legal entity identifier scheme^c lcc-lr:identifies exactly 1 fibo-be-le-lp:LegalPerson^c

legal entity identifier scheme^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/LegalEntityIdentifierScheme`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a scheme that specifies the elements of an unambiguous legal entity identifier (LEI) scheme to identify the legal entities relevant to any financial transaction
Super-classes	fibo-fnd-org-org:OrganizationIdentificationScheme^c
Restrictions	fibo-fnd-rel-rel:defines some legal entity identifier^c
Members	fibo-be-le-lei:ISO17442-CodeSet

relationship period qualifier^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipPeriodQualifier`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a classifier that qualifies something about the reporting period specified, such as that the date period reflects an accounting or document filing period
Super-classes	fibo-fnd-arr-cls:Classifier^c
Members	fibo-be-le-lei:DocumentFilingPeriod fibo-be-le-lei:AccountingPeriod

relationship qualifier^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipQualifier`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a classifier that qualifies something about the relationship between consolidated entities during the reporting period, such as the accounting framework used
Super-classes	fibo-fnd-arr-cls:Classifier^c
Sub-classes	accounting framework^c

relationship record^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipRecord`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a record describing relationships between legal entities
Super-classes	fibo-fnd-arr-arr:CollectionConstituent^c
Restrictions	fibo-fnd-agr-ctr:isQualifiedBy min 0 relationship qualifier^c is quantified by^dp min 0

relationship status^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipStatus`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a classifier that specifies the status of the relationship between consolidated entities during the reporting period (active or inactive)
Super-classes	fibo-fnd-arr-cls:Classifier^c
Members	fibo-be-le-lei:RelationshipStatusInactive fibo-be-le-lei:RelationshipStatusActive

LegalEntity^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LegalPersons/LegalEntity`
Restrictions	has legal address^op exactly 1 fibo-fnd-plc-adr:ConventionalStreetAddress^c has legal form^op max 1 entity legal form^c
In domain of	has legal form^op has legal address^op
In range of	is consolidated by^op is ultimately consolidated by^op is an international branch of^op is directly consolidated by^op is consolidation of^op

LegalPerson^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LegalPersons/LegalPerson`
Restrictions	lcc-lr:isIdentifiedBy min 0 legal entity identifier^c
Sub-classes	LEI registered entity^c

OrganizationName^c # Classes

URI	`https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/Organizations/OrganizationName`
Restrictions	has transliterated name^dp min 0

has legal address^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasLegalAddress`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates the legal address for the entity, in the jurisdiction in which the entity is established, used for registration purposes with respect to obtaining an LEI
Super-properties	fibo-be-le-fbo:hasRegisteredAddress
Domain(s)	fibo-be-le-lp:LegalEntity^c
Range(s)	fibo-fnd-plc-adr:ConventionalStreetAddress^c

has legal form^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasLegalForm`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates the nature of the entity as defined from a legal or regulatory perspective in a given jurisdiction
Super-properties	lcc-lr:has
Domain(s)	fibo-be-le-lp:LegalEntity^c
Range(s)	fibo-be-le-lei:EntityLegalForm^c

is consolidated by^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isConsolidatedBy`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates the entity considered the 'end node' or consolidating entity (parent) from an ISO 17442 perspective
Range(s)	fibo-be-le-lp:LegalEntity^c

is consolidation of^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isConsolidationOf`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates the entity considered the 'start node' or consolidated entity from an ISO 17442 perspective
Super-properties	fibo-fnd-rel-rel:comprises
Range(s)	fibo-be-le-lp:LegalEntity^c

is directly consolidated by^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isDirectlyConsolidatedBy`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the closest consolidating entity to that child in any applicable ownership hierarchy
Super-properties	is consolidated by^op
Range(s)	fibo-be-le-lp:LegalEntity^c

is an international branch of^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isInternationalBranchOf`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates that the entity considered the 'start node' or consolidated entity (child) is an international subsidiary of the 'end node' (parent) in the jurisdiction of the child
Super-properties	is consolidated by^op
Range(s)	fibo-be-le-lp:LegalEntity^c

is ultimately consolidated by^op # OPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isUltimatelyConsolidatedBy`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates that the entity considered the 'end node' or consolidating entity (parent) fully consolidates the accounting of the 'start node' (child) per the accounting rules specified, and is the most distant consolidating entity to that child in any applicable ownership hierarchy
Super-properties	is consolidated by^op
Range(s)	fibo-be-le-lp:LegalEntity^c

Datatype Properties ↑

has legal form abbreviation
has ownership percentage
has transliterated legal form abbreviation
has transliterated name
is quantified by

has legal form abbreviation^dp # DPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasLegalFormAbbreviation`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	the precise abbreviation for the entity legal form as defined in the jurisdiction in which it is registered, for example LLC, LLP, Ltd, PLC, Corp.
Super-properties	fibo-fnd-aap-agt:hasTextValue

has ownership percentage^dp # DPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasOwnershipPercentage`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	the percentage ownership interest in the owned entity owned by owning entity, if known
Super-properties	is quantified by^dp
Range(s)	xsd:decimal^c

has transliterated legal form abbreviation^dp # DPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasTransliteratedLegalFormAbbreviation`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a transliterated (i.e., in Latin or Romanized ASCII) representation of the abbreviation for the entity legal form
Super-properties	fibo-fnd-aap-agt:hasTextValue

has transliterated name^dp # DPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/hasTransliteratedName`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a transliterated (i.e., in Latin or Romanized ASCII) representation of a name for the entity
Super-properties	lcc-lr:hasName fibo-fnd-aap-agt:hasTextValue

is quantified by^dp # DPs

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/isQuantifiedBy`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	indicates that something is limited to or conditional due to some rate or other statistical value
Range(s)	xsd:decimal^c

Named Individuals ↑

Generally Accepted Accounting Principles
ISO 17442 code set
ISO 20275 code set
International Financial Reporting Standard
accounting period
document filing period
other accounting framework
relationship status - active
relationship status - inactive

accounting periodⁿⁱ

Class(es)

fibo-be-le-lei:RelationshipPeriodQualifier

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/AccountingPeriod`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	qualifier indicating that the relationship period reflects the period of time covered by the most recent validation documents from an accounting perspective for this relationship

document filing periodⁿⁱ

Class(es)

fibo-be-le-lei:RelationshipPeriodQualifier

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/DocumentFilingPeriod`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	a qualifier indicating that the relationship period reflects the validity period for any regulatory filing, accounting document, other document demonstrating the relationship's validity

Generally Accepted Accounting Principlesⁿⁱ

Class(es)

fibo-be-le-lei:AccountingFramework

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/GenerallyAcceptedAccountingPrinciples`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	an accounting framework developed by the US Financial Accounting Standards Board (FASB)
See Also	https://www.fasb.org/home

ISO 17442 code setⁿⁱ

Class(es)

fibo-be-le-lei:LegalEntityIdentifierScheme

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/ISO17442-CodeSet`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	the set of legal entity identifiers that comprise the ISO 17442 legal entity identifier specification

ISO 20275 code setⁿⁱ

Class(es)

fibo-be-le-lei:EntityLegalFormScheme

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/ISO20275-CodeSet`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	the set of entity legal form identifiers that comprise the ISO 20275 entity legal form specification

International Financial Reporting Standardⁿⁱ

Class(es)

fibo-be-le-lei:AccountingFramework

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/InternationalFinancialReportingStandard`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	an accounting framework developed by the International Accounting Standards Board (IASB)
See Also	https://www.ifrs.org/

other accounting frameworkⁿⁱ

Class(es)

fibo-be-le-lei:AccountingFramework

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/OtherAccountingFramework`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	an accounting framework of unstated origin (other than IFRS or US GAAP)
See Also	https://www.ifrs.org/

relationship status - activeⁿⁱ

Class(es)

fibo-be-le-lei:RelationshipStatus

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipStatusActive`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	status indicating that as of the last report or update, the reporting legal entity reported that it is legally registered and/or operating, and that the relationship detailed in this relationship record is still valid

relationship status - inactiveⁿⁱ

Class(es)

fibo-be-le-lei:RelationshipStatus

URI	`https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/RelationshipStatusInactive`
Is Defined By	https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
Description	status indicating that 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

Namespaces ↑

default (:): https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LEIEntities/
dct: http://purl.org/dc/terms/
fibo-be-le-fbo: https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/FormalBusinessOrganizations/
fibo-be-le-lp: https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LegalPersons/
fibo-fnd-aap-agt: https://spec.edmcouncil.org/fibo/ontology/FND/AgentsAndPeople/Agents/
fibo-fnd-agr-ctr: https://spec.edmcouncil.org/fibo/ontology/FND/Agreements/Contracts/
fibo-fnd-arr-arr: https://spec.edmcouncil.org/fibo/ontology/FND/Arrangements/Arrangements/
fibo-fnd-arr-cls: https://spec.edmcouncil.org/fibo/ontology/FND/Arrangements/ClassificationSchemes/
fibo-fnd-law-jur: https://spec.edmcouncil.org/fibo/ontology/FND/Law/Jurisdiction/
fibo-fnd-org-org: https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/Organizations/
fibo-fnd-plc-adr: https://spec.edmcouncil.org/fibo/ontology/FND/Places/Addresses/
fibo-fnd-pty-rl: https://spec.edmcouncil.org/fibo/ontology/FND/Parties/Roles/
fibo-fnd-rel-rel: https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/
fibo-fnd-utl-av: https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/
lcc-cr: https://www.omg.org/spec/LCC/Countries/CountryRepresentation/
lcc-lr: https://www.omg.org/spec/LCC/Languages/LanguageRepresentation/
owl: http://www.w3.org/2002/07/owl#
prov: http://www.w3.org/ns/prov#
rdf: http://www.w3.org/1999/02/22-rdf-syntax-ns#
rdfs: http://www.w3.org/2000/01/rdf-schema#
sdo: http://schema.org/
skos: http://www.w3.org/2004/02/skos/core#
sm: http://www.omg.org/techprocess/ab/SpecificationMetadata/
xsd: http://www.w3.org/2001/XMLSchema#

^c	Classes
^op	Object Properties
^fp	Functional Properties
^dp	Data Properties
^dp	Annotation Properties
^p	Properties
ⁿⁱ	Named Individuals

Legal Entity Identifier (LEI) Entities Ontology

Metadata

Table of Contents

Overview

Classes ↑

accounting frameworkc # Classes

contractually capable entityc # Classes

entity legal formc # Classes

entity legal form identifierc # Classes

entity legal form schemec # Classes

LEI registered entityc # Classes

legal entity identifierc # Classes

legal entity identifier schemec # Classes

relationship period qualifierc # Classes

relationship qualifierc # Classes

relationship recordc # Classes

relationship statusc # Classes

LegalEntityc # Classes

LegalPersonc # Classes

OrganizationNamec # Classes

Object Properties ↑

has legal addressop # OPs

has legal formop # OPs

is consolidated byop # OPs

is consolidation ofop # OPs

is directly consolidated byop # OPs

is an international branch ofop # OPs

is ultimately consolidated byop # OPs

Datatype Properties ↑

has legal form abbreviationdp # DPs

has ownership percentagedp # DPs

has transliterated legal form abbreviationdp # DPs

has transliterated namedp # DPs

is quantified bydp # DPs

Named Individuals ↑

accounting periodni

document filing periodni

Generally Accepted Accounting Principlesni

ISO 17442 code setni

ISO 20275 code setni

International Financial Reporting Standardni

other accounting frameworkni

relationship status - activeni

relationship status - inactiveni

Namespaces ↑

Legend

accounting framework^c # Classes

contractually capable entity^c # Classes

entity legal form^c # Classes

entity legal form identifier^c # Classes

entity legal form scheme^c # Classes

LEI registered entity^c # Classes

legal entity identifier^c # Classes

legal entity identifier scheme^c # Classes

relationship period qualifier^c # Classes

relationship qualifier^c # Classes

relationship record^c # Classes

relationship status^c # Classes

LegalEntity^c # Classes

LegalPerson^c # Classes

OrganizationName^c # Classes

has legal address^op # OPs

has legal form^op # OPs

is consolidated by^op # OPs

is consolidation of^op # OPs

is directly consolidated by^op # OPs

is an international branch of^op # OPs

is ultimately consolidated by^op # OPs

has legal form abbreviation^dp # DPs

has ownership percentage^dp # DPs

has transliterated legal form abbreviation^dp # DPs

has transliterated name^dp # DPs

is quantified by^dp # DPs

accounting periodⁿⁱ

document filing periodⁿⁱ

Generally Accepted Accounting Principlesⁿⁱ

ISO 17442 code setⁿⁱ

ISO 20275 code setⁿⁱ

International Financial Reporting Standardⁿⁱ

other accounting frameworkⁿⁱ

relationship status - activeⁿⁱ

relationship status - inactiveⁿⁱ