ELF

ISO TC 68 standard complementing the LEI with an interoperable encoding of legal forms.

Definition

ISO 20275 assigns a 4-character alphanumeric code to each entity legal form per country, making structures such as the French "SAS" or German "GmbH" comparable. The ELF list is published and maintained by GLEIF.

Origin

Defined by ISO 20275 "Financial services — Entity legal forms (ELF)", ISO TC 68; GLEIF publishes and maintains the ELF code list.

Example in context

9999 — the generic ELF code for "other/unknown"; each national form (e.g. French SAS) gets a distinct 4-character code in the GLEIF list.

Related terms

• ISO 17442 (LEI) — the ELF enriches the LEI record.
• LEI — associated reference data.