The following line formats must be used:
| Line 1 | /8c/[additional information] | (Code)(Narrative) |
| Lines 2-6 | [//continuation of additional information] or [/8c/[additional information]] | (Narrative) or (Code)(Narrative) |
This field specifies additional information for the Receiver or other party specified.
Unless bilaterally agreed otherwise between the Sender and the Receiver, one of the following codes must be used in Code, placed between slashes ('/'):
| ACC | Account with institution | Instructions following are for the account with institution. |
| INS | Instructing institution | The instructing institution which instructed the Sender or previous institution in the transaction chain, to execute the transaction. |
| INT | Intermediary institution | Instructions following are for the intermediary institution. |
| REC | Receiver | Instructions following are for the Receiver of the message. |
If the first six characters in line 1 contain the character string /REJT/ or /RETN/, then it is mandatory to follow the Payments Reject/Return Guidelines described in the Standards MT Usage Guidelines (Error code(s): T80) .
Field 72 must never be used for information for which another field is intended.
Each item for which a code exists must start with that code and may be completed with additional information.
Each code used must be between slashes and appear at the beginning of a line. It may be followed by additional narrative text.
Narrative text relating to a preceding code, which is continued on the next line(s), must start with a double slash '//', and, if used, must begin on a new line. Narrative text should preferably be the last information in this field.
Use of field 72, particularly with uncoded instructions, may cause delay, because, in automated systems, the presence of this field will normally require manual intervention.
It is strongly recommended to use the standard codes proposed above. In any case, where bilateral agreements covering the use of codes in this field are in effect, the code must conform to the structured format of this field.
The code INS may be repeated to specify all previously involved financial institutions in the transaction chain .
Instructing institutions should be indicated in the order in which they were involved in the transaction chain, that is, the first occurrence specifies the financial institution that received the instruction from the ordering institution and passed it on to the next institution in the transaction chain; the last occurrence always indicates the institution that instructed the sender of this message to execute the transaction.