The counterparty in relation to the information is an approved trustee of the reporting party.An Approved Trustee is any trustee of a regulated entity that is a corporation where the entity itself has been approved by the relevant regulatory body.  It includes (but is not limited to) any corporate trustee, including a corporate trustee approved by the relevant regulatory body (where the Regulator must be satisfied that it can be relied on to perform the duties of trustee in a proper manner and which satisfies minimum liquidity / financial requirements).  It does not include a group of individual trustees.

The counterparty in relation to the information is an Associate or Joint Venture of reporting party, as determined in accordance with accounting standards.

The counterparty in relation to the information is an associate of a director but is not an associate of the RSE licensee or approved trustee itself.

The counterparty in relation to an RSE licensee of a registrable superannuation entity, means: (a) a subsidiary of the RSE licensee (where the RSE licensee is a body corporate); and (b) any other entity of a kind prescribed by the regulations.

The counterparty in relation to a director of an associate of the RSE licensee. Includes directors of: the parent entity(s) of the RSE licensee; subsidiaries of the parent entity of the RSE licensee; subsidiaries of the RSE licensee; joint ventures or associates of the RSE licensee; and other associates.

The counterparty in relation to the information is a director of the reporting party, a director of any party related to the reporting party, or a spouse of these directors.Related party is determined in accordance with the relevant accounting standards.

The counterparty in relation to the information is an Employee, Contractor or Consultant of the Trustee of the reporting entity. This refers to those entities where the trustee is a corporate trustee or a group of individual trustees. This selection will be applicable where there have been transactions between the entity and any individual employees or contractors or consultants of the corporate Trustee of the reporting superannuation entity.

The counterparty in relation to the information is a subsidiary that has been approved to be part of an authorised deposit-taking institution's extended licensed entity (ELE) and has been established to hold or invest in assets.

The counterparty in relation to the information is the head office, overseas branches and individual Australian and overseas subsidiaries of the reporting entity.

The information reported is in relation to intra-group transactions or positions that are undertaken with related parties of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) that are not consolidated at the domestic books level. Related parties of the ADI or RFC include the parent entity, controlled entities, associated entities, joint venture entities and other branches under the same parent entity.

The counterparty in relation to the information is an intra-group member with the reporting party (i.e. an intra-group relationship exists), other than members considered offshore operations.Report only where the counterparty has an intra-group relationship with the reporting party, excluding offshore operations.  An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associates, joint ventures and other branches under the same parent entity.An offshore operation includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.

The counterparty in relation to the information is a subsidiary of the reporting party. This only applies where the subsidiary would be consolidated as part of a Level 2 group in accordance with relevant prudential standards and the entity is incorporated in Australia.

The counterparty in relation to the information is a subsidiary of the reporting party, but only where the subsidiary would be consolidated as part of a Level 2 group in accordance with relevant prudential standards.

The counterparty in relation to the information is a business or entity related to a member of the reporting party. A business or entity that is related to a Member of the reporting party is to be interpreted as including: - The member of the entity is a director of that entity / business.

The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.

Report only where the counterparty is not an offshore operation of the reporting party. Offshore operations include overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.

Report only where a relationship exists between the reporting party and the counterparty that is not deemed a related party relationship in accordance with AASB124.

Report only where a relationship exists between the reporting party and the counterparty that is not deemed a subsidiary relationship where the subsidiary would be consolidated as part of the Level 2 group in accordance with relevant prudential standards.

The counterparty in relation to the reported information is a related party of the reporting party, as defined according to accounting standards, but other than the parent; ultimate holding company; or any interposed entity between the parent and the ultimate holding company; or controlled entities of the reporting party.For branches, the information reported is in relation to entities referred to above plus information in relation to the head office of the entity of which the reporting party is the branch. The reference to controlled entities is a reference to controlled entities of the entity to which this branch belongs.

The counterparty in relation to the information is a related party of the reporting party, according to relevant accounting standards, but is not the parent, a subsidiary, joint venture, associate or an entity related to a director of the reporting party.

The counterparty in relation to the information is a related party of the reporting party, according to relevant accounting standards, but is not the reporting party itself, its parent, subsidiary, joint venture or associate.

Report only where a relationship exists where the counterparty is not classified as a controlled entity or associate of the reporting party.

Report only where a relationship exists that is not classified as a parent entity, controlled entity, associate or joint venture relationship.

Report only where the counterparty is an overseas-based operation, other than a branch or parent, of the locally incorporated authorised deposit-taking institution that conducts banking business.

Report only where the counterparty is an offshore operation of the reporting party. This includes overseas branches of a locally incorporated ADI or the parent entity for Australian branches of a foreign ADI.

Report only where an Other Group Entity of the Approved Trustee relationship exists.This refers to those entities where the trustee is a corporate trustee. This selection will be applicable where there have been transactions between the entity and an entity that is part of the consolidated group economic entity to which the approved trustee belongs.  This will include the following group entities:- The parent entity(s) of the approved trustee;- Controlled entities of the parent entity(s) of the approved trustee; and- Joint ventures or associates of the parent entity(s) of the approved trustee.

The counterparty in relation to the information reported is the parent of the reporting party, as determined in accordance with accounting standards.

The counterparty in relation to the information is any entity controlled (whether directly or indirectly) by the reporting party's parent, excluding the reporting party itself.

The counterparty in relation to the information is a parent or a related party which has not been established on a commercial arm's length basis as per the Australian Accounting Standards.

Report only where the reporting party is a related entity of the Trustee of the Entity. This refers to those superannuation entities where the trustees are individuals rather than a corporate trustee. This selection will be applicable where there have been transactions between the reporting superannuation entity and a business or entity that is related to a Trustee of the reporting superannuation entity.  A business or entity that is related to a Trustee is to be interpreted as including: - The trustee of the superannuation entity is a director of that entity / business; - The spouse of a trustee of the superannuation entity is a director of that entity / business; and- The trustee of the superannuation entity is an employee of that entity / business.

Report only where a relationship exists between the reporting party and the counterparty that is deemed a related party relationship in accordance with AASB124.

The counterparty in relation to the information is a related party of the reporting party according to relevant accounting standards, but is not the reporting party itself, its parent, subsidiary, joint venture or associate.

The counterparty in relation to the information is any entity controlled (whether directly or indirectly) by the reporting party (other than those subsidiaries forming part of the consolidated group), or by the ultimate domestic parent of the reporting party (including the parent entity itself). For the purposes of this item, a related entity excludes the foreign parent(s) of the reporting party, the foreign parent's overseas based subsidiaries and their directly owned non-ADI entities operating in Australia.Where appropriate, APRA may deem that other entities (and their subsidiaries) represent a "related entity".Subsidiary is defined in accordance with the definition provided in AASB127 as "an entity that is controlled by another entity (known as the parent)", unless otherwise instructed by APRA.Control is defined by AASB127 as "the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities".Parent entity is defined by AASB127 as "an entity that has one or ore subsidiaries".

The information is in relation to the reporting party itself and the consolidation relevant for the reporting form.

Report only where a relationship exists that is classified as a parent entity, controlled entity, associate or joint venture relationship.

Report only where a relationship exists between the reporting party and the counterparty that is deemed a subsidiary relationship. This only applies where the subsidiary would not be consolidated as part of the Level 2 group in accordance with relevant prudential standards.

Report only where a relationship exists between the reporting party and the counterparty, and where the counterparty is classified as a controlled entity, or subsidiary, of the reporting party, and where the counterparty is consolidated for prudential reporting purposes.

Report only where a Subsidiary, Associate or Joint Venture relationship exists.This selection will be applicable where there have been transactions between the reporting superannuation entity and any subsidiaries, associates or joint ventures of the reporting superannuation entity.  This includes:- Controlled entities of the approved trustee; and-  Joint ventures or associates of the approved trustee.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as, 'an entity that is controlled by a parent entity'.Control is defined by the current Australian Accounting Standard relating to consolidated accounts as the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in pursuing the objectives of the controlling entity.Capacity is defined by the current Australian Accounting Standard relating to consolidated accounts as meaning ability or power, whether direct or indirect, and includes ability or power that is presently exercisable as a result of, by means of, in breach of, or by revocation of, any of or any combination of the following: (a) trusts;(b) relevant agreements; and (c) practices;whether or not enforceable.Associate is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as meaning an investee not being a:(a) subsidiary of the investor; or(b) partnership of the investor; or(c) investment acquired and held exclusively with a view to its disposal in the near future; over which the investor has significant influence. Significant influence is defined in accordance with the definition provided in the current Australian Accounting Standard relating to investments in associates as significant influence as the power to participate in the financial and operating policy decisions of the investee but not to control those policies.A Joint Venture Is defined in accordance with the current Australian Accounting Standard relating to  joint ventures, as meaning a contractual arrangement whereby two or more parties undertake an economic activity, which is subject to joint control. A joint venture may take the form of the following: A joint venture entity:Means a joint venture that is in the form of an entity and does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.A Joint venture operation:Means a joint venture that is not in the form of a joint venture entity and it does not include an entity that:(a) is acquired and held exclusively with a view to its disposal in the near future.(b) operates under severe long-term restrictions that impair significantly its ability to make distributions to the venturer.

Report only where a Subsidiary relationship exists with a company other than a Life Insurance company.Subsidiary is defined in accordance with the definition provided in the current Australian Accounting Standard relating to consolidated accounts as, 'an entity that is controlled by a parent entity'.Control is defined by the current Australian Accounting Standard relating to consolidated accounts as the capacity of an entity to dominate decision-making, directly or indirectly, in relation to the financial and operating policies of another entity so as to enable that other entity to operate with it in pursuing the objectives of the controlling entity.Capacity is defined by the current Australian Accounting Standard relating to consolidated accounts as meaning ability or power, whether direct or indirect, and includes ability or power that is presently exercisable as a result of, by means of, in breach of, or by revocation of, any of or any combination of the following: (a) trusts;(b) relevant agreements; and (c) practices;whether or not enforceable.A Life Insurance company is one that issues or undertakes liability under life or sinking fund policies, or related activities.

Report only where a Trustee or Director of a Group Entity of the Trustee relationship exists.This refers to those entities where the trustee is a corporate trustee. This selection will be applicable where there have been transactions between the  entity and directors of an entity that is part of the consolidated group economic entity of which the approved trustee forms a part.  This will include directors of the following group entities:- Directors of the parent entity(s) of the approved trustee;- Directors of subsidiaries of the parent entity of the approved trustee;- Directors of subsidiaries of the approved trustee; - Directors of joint ventures or associates of the approved trustee; and- Directors of other entities in the trustee's group

Report only where a Trustee or Director of the RSE licensee or Approved Trustee relationship exists. This refers to those entities where the trustee is a corporate trustee or a group of individual trustees. This selection will be applicable where there have been transactions between the entity and individual directors (and / or those directors' spouses) of the corporate Trustee of the reporting superannuation entity.