Glossary

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Term Definition Legal instruments

transaction

01/02/2014

THIS DEFINITION ONLY APPLIES TO THE RELATED PARTY TRANSACTION RISK PART

means any transaction or arrangement including:

(a) any arrangement or circumstance that gives rise to or varies an on-balance sheet or off-balance sheet asset or liability (whether contingent or otherwise);

(b) dealings such as service contracts, as set acquisitions and disposals, construction contracts, lease agreements, derivative transactions, borrowings and write-offs.