Asset Seller This dimension categorises information reported regarding assets which have been purchased or acquired, based on the selling counterparty. Associates and Joint Ventures The information reported relates to assets which have been purchased from an associated entity or joint venture (as determined in accordance with relevant accounting standards) of the reporting party. Not Parent, Subsidiary, Associate or Joint Venture The information reported relates to assets which have been purchased from an entity that is not the parent, subsidiary, an associate or a joint venture (as determined in accordance with relevant accounting standards) of the reporting party. Parent The information reported relates to assets which have been purchased from the parent of the reporting party. Subsidiary The information reported relates to assets which have been purchased from a subsidiary of the reporting party.