'foreign legal entity in reporting member state'.'number of employees' is mandatory when there exists a counterparty role for which the following is true:

(( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'counterparty role'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'counterparty role'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'counterparty role'.'reporting reference date'
and 'counterparty role'.'counterparty role' in ("debtor"; "originator"))
or
( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'counterparty'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'counterparty'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'counterparty'.'reporting reference date'
and 'counterparty'.'protection provider indicator' = "protection provider")
or
( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'legal entity'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'legal entity'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'legal entity'.'reporting reference date'
and 'legal entity'.'immediate parent undertaking indicator' = "immediate parent undertaking")
or
( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'legal entity'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'legal entity'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'legal entity'.'reporting reference date'
and 'legal entity'.'ultimate parent undertaking indicator' = "ultimate parent undertaking"))

or
there exists a foreign branch debor for which the following is true
( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'foreign branch debtor'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'foreign branch debtor'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'foreign branch debtor'.'reporting reference date')

or
there exists a foreign branch protection provider for which the following is true
( 'foreign legal entity in reporting member state'.'reporting agent identifier' = 'foreign branch protection provider'.'reporting agent identifier'
and 'foreign legal entity in reporting member state'.'counterparty identifier' = 'foreign branch protection provider'.'counterparty identifier'
and 'foreign legal entity in reporting member state'.'reporting reference date' = 'foreign branch protection provider'.'reporting reference date')

and 'foreign counterparty'.'institutional sector' not in ( 'Central government','State government','Local government', 'Social security funds' )