wmaccess

Securities master data

WM master data for over 2.3 millionen active securitites

The WMACCESS database comprises master data on more than 25.2 million financial instruments. Hereof approx. 2,396,000 securities are active - the rest are inactive instruments, which are mature, terminated or liquidated etc.

Besides securities master data, also WM master data on indices, derivatives, currencies, commodities and other receivables and shares are available.

Active securities by product category (GD198B)

As of 25.09.2017 09:25 PM

Master data on new issues / data supply

The instrument data are updated once daily in the evening. An intraday data supply, however, takes place 5 times a day between 07:15 AM and 06:15 PM and allows the access to master data on new issues and other instruments newly opened at WM Datenservice, shortly after the entry of the data. For this purpose a special intraday master data profile is provided.

View/hide intraday master data profile

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Query of securities master data

For the query of master data from the WM work field G, an individual query mask is available in wmView. Apart from standard search criteria such as ISIN, WKN or security short name, the expert mode of the master data query provides many other fields for the targeted research of securities..

Presentation of the securities master data

Security long description, diverse interest master data & reporting fields

Data on the issue and several other master data from the area §9 reporting

These two screenshots show you a small excerpt from many master data fields of a security. Besides the values delivered from Wertpapiermitteilungen such as the currency according to ISO Standard 4217, also the relevant descriptions are presented as information content. The GD fields are alphabetised in ascending order. Also frozen WM fields can be contained in the detail display with the latest value at the time when the relevant data field was frozen.

Historical values of master data fields

The WMACCESS field history is available for many securities master data fields and provides insights into the historical process of fields, e. g. GD650A - Outstanding amount or number of outstanding securities.
The field history of master data can also be used for the analysis of problems in legacy systems. Thanks to the provision of the information when a particular historical value or a current characteristic of a master data field was delivered by WM (column delivery date), case workers can sooner identify a potential problem with the automatic transfer of the WM data into their in-house master data system.

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Functional explanations on individual master data fields

For each WM field, which is contained on the detail display of the securities master data, a comprehensive functional field description including the relevant table attributes can be obtained via the optional module wmGuide.

wmGuide: field description and table attributes GD273

wmGuide: field description and table attributes GD424

Check out the comprehensive spectrum of securities master data for yourself!

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Whether used once, sporadically or on a regular basis - the WMACCESS price models allow affordable use for every purpose.

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Classification of securities

With the EFIC, WM Datenservice introduced an objective classification of financial instruments in the form of seven separate master data fields in the year 2005. These data fields replace the previously used fields GD190 - Securities category & GD195 - Securities type.

Further information by WM Datenservice:
Enhanced Financial Instruments Classification (EFIC)

Overview EFIC data fields

EFIC - Enhanced Financial Instruments Classification

Objective classification of financial instruments by WM Datenservice

Field ident Field name Table
GD198A Product type for product and instrument segmentation GE8
GD198B Product category GE9
GD198C Instrument type GF1
GD198D Addendum 1 to the instrument type GF2
GD198E Addendum 2 to the instrument type GF3
GD198F Addendum 3 to the instrument type GF4
GD198G Addendum 4 to the instrument type GF6

As of February 1, 2012
For topical & complete field descriptions and table values, please use the wmGuide.

Example:

Classification for ISIN XS0374607298:

Field ident Value Definition
GD198A SEC Securities
GD198B 2800 Bonds with certificate like structure
GD198C 2821 Linked bonds with certificate-like structure
GD198D L107 Basket linked
GD198E U251 Equity baskets
GD198F C302 With guaranteed minimum redemption rates
GD198G M401 Medium term

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Further classical master data fields

Depending on the business area or area of use such as portfolio management, trade processing or fund management, several other master data fields at banks, fund companies, financial service providers, or insurance companies are required.

Frequently used data fields in this context are for example:

  • GD161 - Country of origin (ISO Standard 3166)
    Domicile country of the issuer or company
  • GD171 - Custody currency (ISO 4217)
  • GD172 - Settlement currency
  • GD332 - End of the financial year
  • GD440 - Unit of securities quotation
    e. g. Quotation in units or in percent
  • GD630A - Issue amount or number of issued securities
  • GD660 - Issue date / beginning of the term
  • GD669 - Issue price
  • GD861A - Redemption price
  • GD701 - Redemption date after calling
  • GD910 - Last redemption date

Fiscal classification of securities

WM securities master data also allow the fiscal classification of securities. Some data fields that are relevant for this purpose of fiscal classification can be found in the following section application examples.

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Application examples of securities master data

In this section we would like to introduce several other WM master data fields and explain them in more detail with application examples from real life.
Please note that the following examples do not constitute any guidance or recommendation to use certain data fields. Furthermore, no completeness is guaranteed. In the event of any questions concerning content or function of WM data, please refer to the WM Datenservice help desk.

§ 5 German Investment Tax Act Reporting / Determination of deemed distribution income

For the preparation of the reporting (§ 5 InvStG) or the determination of deemed distribution income, fund companies and fund administrators need information on the nature of the capital claim. The field GD424 Extent of deemed distribution income contains the following values:

WM table GK1 - Type of Capital Claim:

Value Definition
A Capital claims in the sense of Section 1(3) No. 1a) of the Investment Tax Act
B Capital claims in the sense of Section 1(3) No. 1b) of the Investment Tax Act
C Capital claims in the sense of Section 1(3) No. 1c) of the Investment Tax Act
D Capital claims in the sense of Section 1(3) No. 1d) of the Investment Tax Act
E Capital claims in the sense of Section 1(3) No. 1e) of the Investment Tax Act
F Capital claims in the sense of Section 1(3) No. 1f) of the Investment Tax Act
G Capital claims whose profits as per Section 20(2) No. 7 of the
Income Tax Act are included in deemed distribution income
H Not applicable, as not a capital claim in the sense of Section 20(1) No.7 of the
Income Tax Act

As of February 1, 2012
For topical & complete field descriptions and table values, please use the wmGuide.

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Was a fund classified as a so called white, grey of black foreign fund in accordance with AIG until 2003?

WM field GD429 contains an identifier indicating whether the foreign investment funds is subject to the Foreign Financial Investment Law and whether it is admitted to public sale in Germany.

Possible values WM table F28 - For. Fin. Inv. Law identifier:

Value Definition
1 Yes, as per Section 17(1); notice as per Section 15c (Distribution in Germany permitted)
2 Yes, as per Section 17(3)1b (Admitted to trading in the official or regulated segments of a German stock exchange)
3 Yes, as per Section 18(1) (Distribution in Germany permitted)
4 Yes, as per Section 18(3) (Distribution in Germany not permitted)
5 Yes, as per Section 17(1); notice as per Section 7 (Distribution in Germany permitted)
6 Fund not subject to Foreign Financial Investment Law
9 Fund unclear as per Foreign Financial Investment Law; WM not in possession of documents for tax classification

As of February 1, 2012
For topical & complete field descriptions and table values, please use the wmGuide.

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Is a fund subject to the German Investment Tax Act (InvStG)?

The master data field GD504B contains a code signifying the way in which the investment fund in question (including investment stock corporations) is subject to the Investment Tax Act.

Possible values WM table GC6 - InvStG application:

Value Definition
1 Transparent fund (Tax basis published as per Section 5 of the Investment Tax Law)
2 Non-transparent fund (Tax basis absent as per Section 6 of the Investment Tax Law)
3 Non-transparent fund, due to absence of tax information
4 Non-transparent fund, as definite tax classification not possible at this time
5 Transparent fund upon the explicit declaration of the issuer, in respect of funds whose first financial year began after 31 December 2003; Definite prospect of reporting obligations as per Section 5 of the Investment Tax Law being fulfilled
6 Transparent fund upon the explicit declaration of the issuer, in respect of funds set up before 01.01.2004; Definite prospect of reporting obligations as per Section 5 of the Investment Tax Law being fulfilled
7 Special investment fund in the sense of Sections 15 and 16 of the German Investment Tax Law; Section 6 of the Investment Tax Law not applicable

As of February 1, 2012
For topical & complete field descriptions and table values, please use the wmGuide.

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How was an investment fund fiscally classified in the past?

The WM master data field GV451 contains the historical classification of the fund status for the taxation according to the Foreign Investment Company Act (1994 to December 31, 2003) or the Investment Modernisation Act (from 2004).

Historical classification of fund status represented in WM field GV451

Historical classification of fund status represented in WM field GV451

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Is it a tax-optimised fund / umbrella fund?

The WM field GD441, which is exclusively available in the query profile investment fund characteristics, provides all relevant information.

Does a fund determine and publish interim profits?

In the WM field GD504A the following values are available:

Excerpt of WM table F51:

Value Definition
F Funds (not publishing interim profits): Substitute basis of calculation pursuant to Section 5(3)2 of the Investment Tax Law
G Funds publishing interim profits
H Funds not obligated to determine or announce interim profits
K No interim profits for institutional investors, the default value as per item 121 of the Ministry of Finance letter of 18.08.2009 being applied to private investors
L Funds publishing interim profits (not on a daily basis)

As of February 1, 2012
For topical & complete field descriptions and table values, please use the wmGuide.

Additional information from the field description of GD504A:

For securities with code G, the interim profit reported in the Investment Fund Price product (IFP) is to be applied as the basis of calculation. Insofar as this figure is not reported to WM, it is up to the custodian bank to decide whether to request the valid interim profit figure or to apply the substitute rate of 6% as per Section 5(3) sentence 2 of the Investment Tax Law.
WM cannot provide situational monitoring in such cases, as the interim profit in question may well have been published elsewhere.
For securities coded 'F', situational monitoring will be provided.
Securities whose interim profits are reported in IFP will immediately be recoded 'G'.

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Deviating country of taxation

The taxation of a company or an issuer can be effected deviating from the statutory domicile (commercial register entry or similar entry). This applies to Royal Dutch Shell Reg. Shares Class A EO -,07 (ISIN GB00B03MLX29) for example. The master data field GD169 contains the name of the country in which an issuer (who is not taxable at his domicile) is taxable.

Is it a financial innovation in terms of EStG until 2008?

The frozen field GD273 contains an indicator signifying whether a financial instrument is a so called financial innovation. Considered as financial innovations are bond types or financial instruments whose material taxation is subject to § 20 section 2 sentence 1 no 4 of the German Income Tax Laws (EStG).

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Is a participation certificate securities like or fixed income like?

The data field GD197 Securities character identifier contains an identifier, whether German participation certificates or profit-sharing rights are allocated to equity (securities like) or to outside capital (fixed income like).

Can one use the Equity loss fund in context of German flat rate withholding tax?

The field GD505E identifies the type of loss offsetting in the case of the security in question. In contrast to other types of losses, losses on securities sales can only be offset by profits from securities sales.

Partial income procedure application as of 01.01.2009

The field GD505D contains code Yes if the investment in question is subject to the partial income procedure as per Section 3(40) of the Income Tax Act in the case of commercial investors. In the course of the business tax reform 2008 the partial income procedure replaced the former half income procedure (HEV) as by assessment period 2009, which can be queried in the frozen field GD511.

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Further interesting master data areas

With more than 525 master data fields the WMACCESS query profile securities master data is very comprehensive and may look a little confusing when carrying out a targeted research. Therefore wmProfile provides topic-specific query profiles, partly with exclusive fields which for legal licensing reasons are not contained in the securities master data query:

  • Reporting obligation paragraph 9 WpHG, custody statistics, balance sheet statistics (BISTA), and many other information in the field of regulatory reporting in the query profile of the same name
  • Information on fixed-interest and floating-rate securities – interest master data in the query profile interest information
  • Securities master data fields for the identification of securities such as SEDOL, CUSIP, Swiss security number or ticker symbol at German stock markets including the associated search functions are available at alternative identification.
  • Information on the EU interest tax regulation, particularly on the indicator notification procedure of the German Interest Information Regulation (ZIV) is available in the query profile EU Savings Directive.
  • General characteristics, structures of charges and fiscal data on investment funds can be researched in the profile investment fund characteristics.
  • The wmView query profile investment & risk management contains:
    • Company affiliations in accordance with § 18 AktG
    • Total voting rights published by the issuer in question as per Section 26a of the German Securities Trading Act
    • Total non-voting share capital

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