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Clarifications concerning the immediate/ultimate parent undertakings

  • Question ID: 2018/0047
  • Date of publication: 20/08/2018
  • Subject matter: Counterparty reference data
  • AnaCredit Manual: Part II
  • Data attribute: Immediate parent undertaking identifier, Ultimate parent undertaking identifier


Could you please clarify the reporting of the immediate/ultimate parent undertakings for counterparties belonging to the local, central and general government sectors as well as in respect of counterparties over which the direct and indirect control is exercised by natural persons?


The immediate parent undertaking of a counterparty (if any) is the undertaking which effectively and directly exercises a dominant influence over the counterparty. The ultimate parent undertaking of a counterparty (if any) is the undertaking which effectively exercises, directly or indirectly, the ultimate dominant influence over the counterparty.

In the case of counterparties which are part of the general government, the immediate and ultimate parent undertaking which belongs to the general government is reported. For more details of the definition of general government, please refer to Chapter 2 of the Annex to Regulation (EU) 549/2013.

As regards counterparties in relation to which a natural person exercises a dominant influence, the natural person does not qualify as either the immediate or ultimate parent undertaking and is consequently not reported to AnaCredit.


Европейска централна банка

Генерална дирекция „Комуникации“

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