Global Legal Entity Identifier Foundation Level 2 Ontology - Who Owns Whom

accounting consolidation^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/AccountingConsolidation

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

legal entity relationship^c

has accounting standard^op exactly 1 accounting standard^c

has sub-classes

direct consolidation^c, ultimate consolidation^c

is in domain of

has accounting standard^op

accounting standard^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/AccountingStandard

is defined by

https://www.gleif.org/ontology/L2/

is equivalent to

{ US GAAP , IFRS , other accounting standard }

is in range of

has accounting standard^op

has members

IFRSⁿⁱ, US GAAPⁿⁱ, other accounting standardⁿⁱ

direct consolidation^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/DirectConsolidation

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

accounting consolidation^c

international branch relationship^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/InternationalBranchRelationship

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

legal entity relationship^c

legal entity relationship^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/Base/LegalEntityRelationship

has super-classes

error1^c

has relationship period^op max 1 period

has relationship status^op exactly 1 relationship status^c

has target exactly 1 entity

has sub-classes

accounting consolidation^c, international branch relationship^c

is in domain of

has child^op, has parent^op, has relationship period^op, has relationship status^op

legal entity relationship record^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/LegalEntityRelationshipRecord

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

registry entry

has validation sources^op min 1

has validation documents^op min 1 relationship validation documents kind^c

has next renewal date max 1

has validation reference^dp min 0

records exactly 1 legal entity relationship^c

has last update date exactly 1

has registration status exactly 1

has managing l o u exactly 1 local operating unit

has initial registration date exactly 1

is in domain of

has accounting period^op, has document filing period^op, has validation documents^op, has validation reference^dp, has validation sources^op

relationship registration status^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatus

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

registration status

has members

annulledⁿⁱ, duplicateⁿⁱ, lapsedⁿⁱ, pending archivalⁿⁱ, pending transferⁿⁱ, publishedⁿⁱ, retiredⁿⁱ

relationship status^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipStatus

is defined by

https://www.gleif.org/ontology/L2/

is equivalent to

{ active , inactive }

is in range of

has relationship status^op

has members

activeⁿⁱ, inactiveⁿⁱ

relationship validation documents kind^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKind

is defined by

https://www.gleif.org/ontology/L2/

is equivalent to

{ accounts filing , supporting documents , other official documents , regulatory filing , contracts }

is in range of

has validation documents^op

has members

accounts filingⁿⁱ, contractsⁿⁱ, other official documentsⁿⁱ, regulatory filingⁿⁱ, supporting documentsⁿⁱ

ultimate consolidation^c back to ToC or Class ToC

IRI: https://www.gleif.org/ontology/L2/UltimateConsolidation

is defined by

https://www.gleif.org/ontology/L2/

has super-classes

accounting consolidation^c

has accounting period^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasAccountingPeriod

is defined by

https://www.gleif.org/ontology/L2/

has accounting standard^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasAccountingStandard

is defined by

https://www.gleif.org/ontology/L2/

has child^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasChild

is defined by

https://www.gleif.org/ontology/L2/

has document filing period^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasDocumentFilingPeriod

is defined by

https://www.gleif.org/ontology/L2/

has parent^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasParent

is defined by

https://www.gleif.org/ontology/L2/

has relationship period^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasRelationshipPeriod

is defined by

https://www.gleif.org/ontology/L2/

has relationship status^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasRelationshipStatus

is defined by

https://www.gleif.org/ontology/L2/

has validation documents^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasValidationDocuments

is defined by

https://www.gleif.org/ontology/L2/

has validation sources^op back to ToC or Object Property ToC

IRI: https://www.gleif.org/ontology/L2/hasValidationSources

is defined by

https://www.gleif.org/ontology/L2/

has validation reference^dp back to ToC or Data Property ToC

IRI: https://www.gleif.org/ontology/L2/hasValidationReference

is defined by

https://www.gleif.org/ontology/L2/

accounts filingⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKindAccountsFiling

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship validation documents kind^c

activeⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipStatusActive

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship status^c

annulledⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusAnnulled

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

contractsⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKindContracts

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship validation documents kind^c

duplicateⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusDuplicate

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

GLEIF L2 Ontologyⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/

belongs to

vocabulary

IFRSⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/AccountingStandardIFRS

is defined by

https://www.gleif.org/ontology/L2/

belongs to

accounting standard^c

inactiveⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipStatusInactive

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship status^c

lapsedⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusLapsed

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

other accounting standardⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/AccountingStandardOtherAccountingStandard

is defined by

https://www.gleif.org/ontology/L2/

belongs to

accounting standard^c

other official documentsⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKindOtherOfficialDocuments

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship validation documents kind^c

pending archivalⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusPendingArchival

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

pending transferⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusPendingTransfer

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

publishedⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusPublished

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

regulatory filingⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKindRegulatoryFiling

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship validation documents kind^c

retiredⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RegistrationStatusRetired

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship registration status^c

supporting documentsⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/RelationshipValidationDocumentsKindSupportingDocuments

is defined by

https://www.gleif.org/ontology/L2/

belongs to

relationship validation documents kind^c

US GAAPⁿⁱ back to ToC or Named Individual ToC

IRI: https://www.gleif.org/ontology/L2/AccountingStandardUSGAAP

is defined by

https://www.gleif.org/ontology/L2/

belongs to

accounting standard^c

qualified cardinality^ap back to ToC or Annotation Property ToC

IRI: http://www.w3.org/2002/07/owl#qualifiedCardinality