Updating global transparency information

Main Business Activities input app (Table 2A and Table 2R)

Use this input app to identify the functional business activities of the various entities within the organization for submission to outside authorities. This input app allows you to enter the:

• Tax Jurisdiction of the constituent members if they are different from the Jurisdiction of Residence.
• Identify relevance of business activity categories to the constituent entities.
• Tax Identification Number and it's issuing country if applicable.
• (Entity) Identification Number and issuing country by entity if applicable.
• The organization name to be used during file submission if it is different from the description of the entity symbol.
• Relevant information specific to the individual constituent entities.

To view the business activities and tax jurisdiction of the constituent entities, use the following reports:

• Table 2A - Main Business Activities Report.lvapp
• Table 2R - Main Business Activities Report.lvapp

To update the business activities:

1. In the Global Transparency navigation pane, click Data Collection.
2. Expand Country by Country.
3. Expand the Actual or Return folder to access the apps in the appropriate period.
4. Expand Activities.
5. Use the drop-down list or the symbol selector to select the appropriate entity. For more information, see "Using the Symbol Selector"
6. Do one of the following:
   • For Actual Period, click Table 2A - Main Business Activities.lvapp
   • For Return Period, click Table 2R - Main Business Activities.lvapp
7. For each entity, enter the following:

   Symbol	Description
   CbC_JurisdictionDiff	Tax Jurisdiction of organization or incorporation if different from Tax Jurisdiction of Residence
   CbC_Omit_MBA	Include as Constituent Entity
   CbC_RandD	Research and Development
   CbC_IntellectProperty	Holding or Managing intellectual property
   CbC_Purchasing	Purchasing or Procurement
   CbC_Manufacturing	Manufacturing or Production
   CbC_SalesandMrkt	Sales, Marketing or Distribution
   CbC_Adminstrative	Administrative, Management or Support Services
   CbC_Services	Provision of Services to unrelated parties
   CbC_InternalFinance	Internal Group Finance
   CbC_FinancialServices	Regulated Financial Services
   CbC_Insurance	Insurance
   CbC_OtherEquity	Holding shares or other equity instruments
   CbC_Dormant	Dormant
   CbC_Other	Other
   CbC_OtherExplan	Supplemental Explanation
   CbC_Name	Submitted Oragnisation Name
   CbC_TIN	Tax Identification Number (TIN)
   CbC_TIN_Co	TIN - Issuing Country
   CbC_IN	Entity Identification Number
   CbC_IN_Co	Entity IN - Issuing Country
   CbC_LegalAddressType	Legal Address Type Note: Valid settings per OECD schema: residentialOrBusiness, residential, business, registeredOffice, unspecified
   CbC_Street	Street (Optional)
   CbC_BuildingIdentifier	Building (Optional)
   CBC_SuiteIdentifier	Suite (Optional)
   CbC_FloorIdentifier	Floor (Optional)
   CbC_DistrictName	District Name (Optional)
   CbC_POB	POB (Optional)
   CbC_PostCode	Post Code (Optional)
   CbC_City	City (Required)
   CbC_CountrySubEntity	Country SubEntity (Optional)

8. When you are finished, click Submit.

Additional Information input app (Table 3A and Table 3R)

Use this input app to supply brief information and explanations as necessary to facilitate the understanding of the compulsory financial and business activity information loaded into the system. This information should relate to more than one member of the Multinational Entity (MNE) group or the group as a whole. This input app allows you to enter the:

• Text content of the additional information entries relevant to the MNE Group as a whole.
• "The Language data element is required for OECD schema 2.0 filing and specifies the language in which the content of the Additional Info element, if any, has been provided. When the Additional Information is repeated for transliteration purposes, the Language attribute must be provided.
• Related country of residence for the MNE group.
• Related list of summary elements.

To view the additional information entries, use the following reports:

• Table 3A - Additional Information Report.lvapp
• Table 3R - Additional Information Report.lvapp

To update the additional information:

1. In the Global Transparency navigation pane, click Data Collection.
2. Expand Country by Country.
3. Expand the Actual or Return folder to access the apps in the appropriate period during launch.
4. Do one of the following:
   • For Actual Period, click Table 3A - Additional Information.lvapp
   • For Return Period, click Table 3R - Additional Information.lvapp
5. For each needed entry, enter the following:

   Field	Description
   Additional Information	Free text up to 3999 characters long
   Language (OECD)	This data element specifies the language in which the content of the Additional Info element, if any, has been provided. When the OtherInfo is repeated for transliteration purposes, the Language attribute must be provided.
   Relevant Country	A member of the list of active countries as defined in Countries.lvapp (Optional)
   	TRUE|FALSE
   Revenues - Unrelated	TRUE|FALSE
   Revenues - Related	TRUE|FALSE
   Revenues - Total	TRUE|FALSE
   Profit or Loss	TRUE|FALSE
   Tax Paid	TRUE|FALSE
   Tax Accrued	TRUE|FALSE
   Capital	TRUE|FALSE
   Earnings	TRUE|FALSE
   Number of Employees	TRUE|FALSE
   Assets	TRUE|FALSE
   Name of MNE Group	TRUE|FALSE

6. When you are finished, click Submit.