What should be reported in column 010 in table F 40.01 Annex III and in column 025 in table C 06.00 Annex I, if LEI code is missing for an entity? Should the cell be left empty?

LEI codes could be missing for some entities.

When the LEI (or pre-LEI) code of the investee is missing, {F 40.01, c010} will be left empty but {F 40.01, c020} should be necessarily filled to provide the alternative code used to identify the investee (e.g. national identification code).

As a system of pre-LEI codes already exists, when a pre-LEI code (which is assigned by a recognised pre-LOU) exists for a given investee, it should be used in {F 40.01, c010} to identify that investee. This would prepare for the full implementation of the LEI system since the pre-LEI codes, as long as they are assigned by a recognised pre-LOU, will become LEI codes. The same applies to column 025 in COREP template C 06.00 regarding entities within the consolidated group and to column 030 in Large Exposure template C 27.00 regarding the identification of counterparties.