Materiality Dimension This dimension categorises the reported data according to materiality limits. Liability Relative Size Dimension This dimension categorises the reported data according to the relative size of liabilities. Top 20 by Value The reported data relates to the twenty largest items by monetary value. Top Ten by Value plus those exceeding 5% of Capital Base The reported data is related to items that meet the following criteria: - the items are each greater than 5% of the reporting party's capital base; or - if the number of such items is less than 10 then it is related to the 10 largest items; or - if the number of items is less than 10 in total, it is related to all items. Top Ten by Value plus those exceeding 10% of Capital Base The reported data is related to items that meet the following criteria: - the items are each greater than 10% of the reporting party's capital base; or - if the number of such items is less than 10 then it is related to the 10 largest items; or - if the number of items is less than 10 in total, it is related to all items. Over 5% of Total Assets The reported data reflects amounts greater than 5% of the net market value of total assets. Total assets are to be classified in accordance with relevant accounting standards. Greater Than $1000 The reported data reflects the aggregate of account balances or transaction amounts greater $1,000 each. Top 10 by Value The reported data relates to the ten largest items by monetary value. Less than $100,000 The reported data reflects the aggregate of account balances or transaction amounts less than $100,000 each $100,000 or more but less than $50,000K The reported data reflects the aggregate of account balances or transaction amounts greater than or equal to $100,000 and less than $500,000 each. $500,000 or more but less than $2,000,000 The reported data reflects the aggregate of account balances or transaction amounts greater than or equal to $500,000 and less than $2,000,000 each. Over $2,000,000 The reported data reflects the aggregate of account balances or transaction amounts greater than or equal to $2,000,000 each. Exposures Over 10% of Capital Base The reported data represents individual asset exposures to a counterparty or a group of related counterparties (i.e. counterparties related to each other whether or not they are related to the reporting party) that exceed 10% of the reporting party's capital base (or Adjusted Net Assets in Australia, if the reporting party is an Australian branch of a foreign insurer) where the aggregate exposure of the reporting party to that group of related counterparties exceeds the above applicable 10% threshold. Maximum The reported data represents the maximum (or largest) number or monetary value. Top 5 Value The reported data relates to the five largest items by monetary value. GT 1 Pct The reported data reflects amounts greater than 1% of the fair value of total assets. Total assets are to be classified in accordance with relevant prudential standards. GT 10 Pct The reported data is related to items that meet the following criteria: - the items are each greater than 10% of the reporting entity's capital base; or - each exposure to an asset, a counterparty or a group of counterparties is greater than 10% of the reporting entity's capital base or adjusted net assets in Australia for Category C insurer; or - where the aggregate exposure to a group or related counterparties is over 10% even if the individual exposure is less than 10%. Remaining Group Insurance The reported data reflects the group insurance policy that covers less than five percent of the total number of member accounts. Top 20 Accounts The reported data relates to the twenty largest items based on number of accounts. Largest Group Insurance The reported data reflects the group insurance policy that covers five percent or more of the total number of member accounts. GT 5 Pct Capital Coverage The reported data reflects that the change in the capital coverage (capital base divided by prescribed capital amount) of the entity is greater than 5%. Greater Than Or Equal To Two Percent Of Balancesheet Liabilities The information reported is in relation to balances that are greater than or equal to two percent (2%) of balance sheet liabilities. Fourth Largest The information reported is in relation to the fourth largest number or monetary value. Less Than Two Percent Of Balancesheet Liabilities The information reported is in relation to balances that are less than two percent (2%) of balance sheet liabilities. Third Largest The information reported is in relation to the third largest number or monetary value. Second Largest The information reported is in relation to the second largest number or monetary value. Holds Greater Than 20 Percent The information reported is in relation to special purpose vehicles (SPVs) where the originator holds more than 20 percent of the value of senior securities outstanding.