The Legal Entity Identifier (LEI) is a 20-digit, alpha-numeric code that connects to key reference information that enables clear and unique identification of companies participating in global financial markets.

ISO 17442 is the standard applicable to LEI

The URI for a Code defined by ISO standards is defined in the RFC5141, by using the URL of ISO followed by the Code, as:
LEI -> http://standards.iso.org/iso/17442/{LEI code}

Example using XBRL notation for LEI-based entity identification:
—     <xbrli:entity>
—        <xbrli:identifier scheme=”http://standards.iso.org/iso/17442″>
—               KGCEPHLVVKVRZYO1T647
—         </xbrli:identifier>
—      <xbrli:entity>

Useful links:

• Financial Stability Board publications: Legal Entity Identifier
• Legal Entity Identifier Regulatory Oversight Committee
• EIOPA: Final Report on Public Consultation No. 13/010
• EBA: Recommendation on the use of the Legal Entity Identifier
• ESMA consultation paper: Guidelines on reporting obligations
• OPEN BROWSER by LEI or Entity Name