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ADR-0009 Amendment 1: GICS code corrections (cycle 3)

Amends: ADR-0009 (GICS classification for pilot institutions)
Status: Accepted
Date: 2026-05-20
Migration: 019_gics_inheritance.sql

What changed

Migration 019 corrected three non-financial institution GICS codes that were set incorrectly in migration 005. ADR-0009 recorded the original codes as accepted decisions; this amendment records the corrections.

INST-0005 Amazon.com, Inc.

Code Label
Before 25 / 2550 / 255040 / 25504010 Internet & Direct Marketing Retail
After 25 / 2550 / 255030 / 25503030 Broadline Retail

Reason: GICS restructure effective August 2023. The "Internet & Direct Marketing Retail" sub-industry (255040 / 25504010) was retired; Amazon reclassified to "Broadline Retail" (255030 / 25503030). ADR-0009 documented the code as "25504010 labelled Broadline Retail" — this was the correct label in intent but the wrong code (the label was ahead of the GICS revision). Migration 019 brings code and label into alignment with post-2023 GICS.

INST-0006 Unilever PLC

Code Label
Before 30 / 3020 / 302020 / 30202010 (wrong — Food Products under Food/Bev/Tobacco)
After 30 / 3030 / 303020 / 30302010 Personal Care Products

Reason: Transcription error in migration 005. ADR-0009 stated the sub-industry as "Personal Care Products (30202010)" but the correct sub-industry code is 30302010 (under industry group 3030 — Household & Personal Products). The code 30202010 maps to Food Products under the wrong industry group (3020 — Food, Beverage & Tobacco). Unilever is correctly classified in Household & Personal Products (3030), not Food/Beverage/Tobacco.

INST-0008 Ingka Holding B.V. (IKEA)

Code Label
Before 25 / 2520 / 252020 / 25202020 Home Furnishings (Consumer Durables & Apparel)
After 25 / 2550 / 255020 / 25502020 Homefurnishing Retail (Specialty Retail)

Reason: Classification error in migration 005. IKEA/Ingka is primarily a furniture retailer (87.4% of FY25 revenue from IKEA Retail). The Consumer Durables & Apparel industry group (2520) covers manufacturers of consumer durables, not retailers. Ingka is correctly classified under Retailing (2550) → Specialty Retail (255020) → Homefurnishing Retail (25502020). ADR-0009 note on private-company proxy still applies.

What is unchanged

  • ADR-0009 decision to hand-map GICS and store in the four dedicated institution table columns: unchanged.
  • ADR-0009 note on IKEA private-company proxy (medium confidence, revisit if scoring artefacts surface): unchanged and applicable to the corrected code.
  • ADR-0009 flag evaluation logic (fossil fuel → sector '10', weapons → sub_industry '20101010'): unchanged. None of the corrections affect flag evaluation outcomes for current pilot institutions.
  • Caterpillar (INST-0007): unchanged (20 / 2010 / 201060 / 20106010, correct).

Additional GICS records added in migration 019

Migration 019 also added 13 new gics_classification table entries not present after migration 005:

Code Level Label Institution
4020 industry_group Financial Services Goldman Sachs (INST-0020)
402030 industry Capital Markets Goldman Sachs
40203020 sub_industry Investment Banking & Brokerage Goldman Sachs
255030 industry Broadline Retail Amazon (INST-0005)
25503030 sub_industry Broadline Retail Amazon
3030 industry_group Household & Personal Products Unilever (INST-0006)
303020 industry Personal Care Products Unilever
30302010 sub_industry Personal Care Products Unilever
255020 industry Specialty Retail Ingka/IKEA (INST-0008)
25502020 sub_industry Homefurnishing Retail Ingka/IKEA
2510 industry_group Automobiles & Components Volkswagen (INST-0022)
251020 industry Automobiles Volkswagen
25102010 sub_industry Automobile Manufacturers Volkswagen

Existing wrong labels in gics_classification were also corrected:

Code Old label Corrected label
3020 Household & Personal Products Food, Beverage & Tobacco
302020 Personal Care Products Food Products
30202010 Personal Care Products Food Products
255040 Broadline Retail Internet & Direct Marketing Retail
25504010 Broadline Retail Internet & Direct Marketing Retail

References

  • ADR-0009: original classification decisions
  • docs/design/gics-classification-rationale.md: classification rationale + confidence notes
  • Migration 019 (src/db/migrations/019_gics_inheritance.sql)