Question
If there are no ISIN code or other public codes that uniquely identifies the instrument, what should then be filled in in table F 40.2 column 010?
Background on the question
Some financial instrument do not have an ISIN code or other public codes that uniquely identifies the instrument.
Answer
The identifying code ISIN for a financial instrument is used to identify it unequivocally. It is particularly mandatory when the financial instrument is listed on a market. However, in absence of an ISIN code (for example, where the instrument is not traded on a market), the reporting entity (i.e., investor) can use an internal identification code for this instrument.