| Option A | :4!c//[N]15d | (Qualifier)(Sign)(Rate) |
| Option F | :4!c//3!a15d | (Qualifier)(Currency Code)(Amount) |
| Option J | :4!c/[8c]/4!c/3!a15d[/4!c] | (Qualifier)(Data Source Scheme)(Rate Type Code)(Currency Code)(Amount)(Rate Status) |
| Option K | :4!c//4!c | (Qualifier)(Rate Type Code) |
Optional in optional sequence E
(Error code(s): T89)
Order |
M/O |
Qualifier |
R/N |
CR |
Options |
Qualifier Description |
|---|---|---|---|---|---|---|
1 |
O |
GRSS |
R |
C6, C8, C9 |
F, J, or K |
Gross Dividend Rate |
2 |
O |
TAXE |
R |
C9 |
J |
Tax Related Rate |
3 |
O |
TAXR |
N |
|
A or K |
Withholding Tax Rate |
4 |
O |
ATAX |
N |
|
A, F, or K |
Additional Tax |
5 |
O |
INDX |
N |
|
A, F, or K |
Index Factor |
6 |
O |
OVEP |
N |
|
A or K |
Maximum Allowed Oversubscription Rate |
7 |
O |
PROR |
N |
|
A or K |
Pro-Ration Rate |
8 |
O |
INTP |
R |
|
A, F, J, or K |
Interest Rate Used for Payment |
9 |
O |
TDMT |
R |
|
J |
Taxable Income Per Dividend/Share |
This qualified generic field specifies:
ATAX |
Additional Tax |
Rate used for additional tax that cannot be categorised. |
GRSS |
Gross Dividend Rate |
Cash dividend amount per equity before deductions or allowances have been made. |
INDX |
Index Factor |
Public index rate applied to the amount paid to adjust it to inflation. |
INTP |
Interest Rate Used for Payment |
The actual interest rate used for the payment of the interest for the specified interest period. |
OVEP |
Maximum Allowed Oversubscription Rate |
A maximum percentage of shares available through the over subscription privilege, usually a percentage of the basic subscription shares, for example, an account owner subscribing to 100 shares may over subscribe to a maximum of 50 additional shares when the over subscription maximum is 50%. |
PROR |
Pro-Ration Rate |
Proportionate allocation used for the offer. |
TAXE |
Tax Related Rate |
Percentage of the gross dividend rate on which tax must be paid. |
TAXR |
Withholding Tax Rate |
Percentage of a cash distribution that will be withheld by a tax authority. |
TDMT |
Taxable Income Per Dividend/Share |
Amount included in the dividend/NAV that is identified as gains directly or indirectly derived from interest payments within the scope of the EU Savings directive. |
In option J, if Qualifier is GRSS and Data Source Scheme is not present, Rate Type Code must contain one of the following codes:
CAPO |
Capital Portion |
Rate relating to the underlying security for which capital is distributed. |
FLFR |
Fully Franked |
Fully franked. |
INCO |
Income Portion |
Rate relating to the underlying security for which income is distributed. |
INTR |
Interest |
Rate relating to the underlying security for which interest is paid. |
LTCG |
Long Term Capital Gain |
Long term capital gain. |
SOIC |
Sundry/Other Income |
Rate relating to the underlying security for which other income is paid. |
STCG |
Short Term Capital Gain |
Short term capital gain. |
TXBL |
Taxable Portion |
Rate relating to the underlying security for which tax is charged. |
TXDF |
Tax Deferred |
Rate relating to the underlying security for which tax is deferred. |
TXFR |
Tax Free |
Rate relating to the underlying security which is not taxable. |
UNFR |
Unfranked |
Unfranked. |
In option J, if Qualifier is TAXE and Data Source Scheme is not present, Rate Type Code must contain one of the following codes:
WITF |
Withholding of Foreign Tax |
Rate at which the income will be withheld by the jurisdiction in which the income was originally paid, for which relief at source and/or reclaim may be possible. |
WITL |
Withholding of Local Tax |
Rate at which the income will be withheld by the jurisdiction in which the account owner is located, for which relief at source and/or reclaim may be possible. |
In option J, if Qualifier is TAXE and Data Source Scheme is present, the list of available Rate Type Code is to be retrieved from the SMPG website at www.smpg.info.
In option J, if Qualifier is INTP and Data Source Scheme is not present, Rate Type Code must contain one of the following codes:
SCHD |
Scheduled |
Rate of the scheduled payment. |
USCD |
Unscheduled |
Rate of the unscheduled payment. |
In option J, if Qualifier is TDMT and Data Source Scheme is not present, Rate Type Code must contain the following code:
TXBL |
Taxable Portion |
Rate relating to the underlying security for which tax is charged. |
In option K, if Qualifier is not GRSS and Qualifier is not INTP, Rate Type Code must contain the following code:
UKWN |
Unknown Rate |
Rate is unknown by the sender or has not been established. |
In option K, if Qualifier is GRSS or Qualifier is INTP, Rate Type Code must contain one of the following codes:
NILP |
Nil Payment |
Rate will not be paid. |
UKWN |
Unknown Rate |
Rate is unknown by the sender or has not been established. |
In option J, if Data Source Scheme is not present, Rate Status must contain one of the following codes:
ACTU |
Actual Rate |
Rate is actual. |
INDI |
Indicative Rate |
Rate is indicative. |
The integer part of Quantity must contain at least one digit. A decimal comma is mandatory and is included in the maximum length.
The integer part of Rate must contain at least one digit. A decimal comma is mandatory and is included in the maximum length.
The integer part of Amount must contain at least one digit. A decimal comma is mandatory and is included in the maximum length.
When Sign is present, Rate must not be zero.
Currency Code must be valid ISO 4217 currency codes.
ACTU is the default value for Rate Status.
Sign must be present when Rate is negative.
Except if notified differently in the rate definition, the rate must be expressed as a percentage, not as a decimal fraction (12% must be identified by 12, and not 0,12).
Rate Type Code NILP (Nil Payment), available for use with rate qualifier GRSS (Gross Dividend Rate) and INTP (Interest Rate Used for Payment), can only be used with Corporate Action Event Types :22F::CAEV//DVCA (Cash Dividend) and :22F::CAEV//INTR (Interest Payment).
Sequence D Interest Rate :92a::INTR and sequence E Interest Rate Used for Payment :92a::INTP usage must not be mixed. INTR is used to provide the annual rate of the financial instrument. INTP is used to provide the applicable rate for the current payment, after all calculations have been performed, that is, application of period and method of interest computation.