When a new legal entity is added that will engage in business transactions, it must be assigned a new GLN.
If the legal entity co-exists with other legal entities and engages in transactions with other organisations, it must be possible to identify it separately.
The newly allocated GLN may also be used to identify a (new) physical location and / or a (new) system. It shall not be used to identify a (new) function, because a function is always subsidiary of a legal entity. See rule 1.3.2.