Legal Entity Identifier Taxonomy 2020-07-02 (REC)

Description:

This taxonomy provides a standard concept and datatype for including Legal Entity Identifiers in XBRL Reports. Formula validation ensures that the identifiers have a valid checksum. In additional, formula validation will ensure that any entity identifiers defined using a scheme of "http://standards.iso.org/iso/17442" are in the correct format, and pass checksum validation.

Entry points:

Legal Entity Identifier

Element, item type and associated formula rules for enforcing format and checksum of Legal Entity Identifiers.

Legal Entity Identifier (required primary identifier)

Referencing this entry point will enforce that all facts in the instance are reported using an LEI with the correct scheme ("http://standards.iso.org/iso/17442").

LEI formula functions

Entry point providing LEI formula functions only. These can be used to check the LEI format and checksum. Implementers will need to incorporate these into their own formula assertions.