Warrant Warrants Exercise of a warrant exercise Warrant Warrants Rollover of a warrant rollover Warrant Warrants Exercise of the underlying security exercise Transaction reason codes and sub type codes The Transaction reason code provides a high classification of the transaction, while the subtype code provides more detailed information on the impact or tax treatment of the transaction. The transaction reason codes relate to certain subtype codes, different information should be reported at the key transaction fields as follows: Transaction Transaction subtype code reason code ALT Allotment INV Investment (buy) CON Conversion EXC Rights/Option exercise IPO FLOAT/IPO DRP Dividend reinvestment plan BSN share not treated as a dividend BSD Bonus shares treated as a dividend ALP Allotment IPO FLOAT/IPO – partially paid BSN share not treated as a dividend BSD Bonus shares treated as a dividend PAR General partially paid allotment TDP Tax deferred RET Return of Capital or tax deferred payment (only not payment reported in AIIR) ISA In-specie allotment DVS Divestment WDL Withdrawal (sale or transfer) CAA Cancellation arm's length – CNA Cancellation not arm's length – FOR Forfeiture LQN Liquidation OBB Off-market buy back Restructure MER Merger with DEM Demerger Or rollover SFS Scrip for scrip
Warrant exercise Warrants Exercise of a warrant Warrant rollover Warrants Rollover of a warrant Warrant exercise Warrants Exercise of the underlying security Transaction reason codes and sub type codes The Transaction reason code provides a high classification of the transaction, while the subtype code provides more detailed information on the impact or tax treatment of the transaction. The transaction reason codes relate to certain subtype codes, different information should be reported at the key transaction fields as follows: Transaction reason code Transaction subtype code ALT Allotment INV Investment (buy) CON Conversion EXC Rights/Option exercise IPO FLOAT/IPO DRP Dividend reinvestment plan BSN share not treated as a dividend BSD Bonus shares treated as a dividend ALP Allotment – partially paid IPO FLOAT/IPO BSN share not treated as a dividend BSD Bonus shares treated as a dividend PAR General partially paid allotment TDP Tax deferred payment RET Return of Capital or tax deferred payment (only not reported in AIIR) ISA In-specie allotment DVS Divestment WDL Withdrawal (sale or transfer) CAA Cancellation – arm's length CNA Cancellation – not arm's length FOR Forfeiture LQN Liquidation OBB Off-market buy back Or with rollover MER Merger DEM Demerger SFS Scrip for scrip Restructure
Transfers_of_shares_and_units_-_Listed_Entities_Guide_v1.0.docx