Providing a single,unambiguous and international way of identifying legal entities is the purpose of the GLEIF,which administers the international issue of LEIs or Legal Entity Identifiers.This week XBRL International has released a new LEI taxonomy for our stakeholders to experiment with and ment on.The LEI taxonomy is intended to provide a single and nsistent way for regulators (and panies)to use LEIs within XBRL reports.

Once finalised,this taxonomy is intended to be embedded into the reporting requirements published by regulators and standards setters.It provides a single and nsistent way to use LEIs inside XBRL documents,either as the primary identity or as a sendary identity,where,for example,a national pany number is the primary ID currently used by a regulator.

The taxonomy ntains an embedded XBRL formula in it to ensure that the LEI being submitted nforms to the requirements set out by the GLEIF.We expect that software vendors will add functionality to help users.For example,XBRL nsumption software will likely aess the GLEIF data holdings to nfirm relevant details about the pany that is reporting,or being reported on.

ments on the new taxonomy,as well as suggestions for developing relevant and nsistent guidance for its use are wele and can be provided to the LIX,our Legal Identity in XBRL Working Group via email.

中文新闻：法人机构全球识别工作又进一步