Related Rule
United Kingdom of Great Britain and Northern Ireland
Practice Relating to Rule 116. Accounting for the Dead
Section E. Information concerning the dead
The UK Military Manual (1958) provides:
Belligerents must record as soon as possible any particulars which may assist in the identification of dead persons belonging to the opposing belligerent who fall into their hands. This information must be forwarded to the information bureau described in the P.O.W. Convention, Article 122. The belligerents must also forward to each other through that bureau certificates of death or duly authenticated lists of the dead; one half of the identity discs found on the bodies (the other half to be left on the body) … 
United Kingdom, The Law of War on Land being Part III of the Manual of Military Law, The War Office, HMSO, 1958, § 382; see also LOAC Manual (1981), Section 6, p. 22, § 4.