summary of position SUM – transfer with changes to both legal and beneficial ownership TRA – TRL transfer out with change to legal ownership but not beneficial ownership transactions – – reported under this code will not be provided to the taxpayer TRB transfer out to new beneficiary with no change to legal ownership – Where the Transaction reason code field is reported as INP information statement with – incomplete purchase information, this field must contain one of the following valid values: SUM summary of position – TRA transfer with changes to both legal and beneficial ownership – TRL transfer out with change to ownership but not beneficial ownership transactions – – reported under this code will not be provided to the taxpayer TRB transfer out to new beneficiary with no change to legal ownership – Where the Transaction reason code field is reported as RWR or RNR restructures with or – without rollover available, this field must contain one of the following valid values: DEM demerger – DMU demutualisation – MER merger – REC reconstruction – SFS scrip for scrip – Where the Transaction reason code field is reported as TDP tax deferred payments, this field – must contain one of the following valid values: ISA in-specie allotment – RET return of capital – If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.157 Balance before transaction the number of securities held at the of the reporting – period or before the current transaction is taken into account. If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.158 Transaction date the date the transaction took place. – If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.159 Transaction reference the reference assigned internally by either the share registry – or the listed entity to uniquely identify this transaction. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.160 Transaction impact code indicates the impact of the transaction –
SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership TRL – transfer out with change to legal ownership but not beneficial ownership – transactions reported under this code will not be provided to the taxpayer TRB – transfer out to new beneficiary with no change to legal ownership Where the Transaction reason code field is reported as INP – information statement with incomplete purchase information, this field must contain one of the following valid values: SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership TRL – transfer out with change to ownership but not beneficial ownership – transactions reported under this code will not be provided to the taxpayer TRB – transfer out to new beneficiary with no change to legal ownership Where the Transaction reason code field is reported as RWR or RNR – restructures with or without rollover available, this field must contain one of the following valid values: DEM – demerger DMU – demutualisation MER – merger REC – reconstruction SFS – scrip for scrip Where the Transaction reason code field is reported as TDP – tax deferred payments, this field must contain one of the following valid values: ISA – in-specie allotment RET – return of capital If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.157 Balance before transaction – the number of securities held at the of the reporting period or before the current transaction is taken into account. If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.158 Transaction date – the date the transaction took place. If the Reporting transaction or CGT calculations is TRN, this field must be reported. 7.159 Transaction reference – the reference assigned internally by either the share registry or the listed entity to uniquely identify this transaction. If the Reporting transaction or CGT calculations field is TRN, this field must be reported. 7.160 Transaction impact code – indicates the impact of the transaction
Annual_investment_income_report_(AIIR)_specification_clean_v11.0.0.docx