Transaction Intent Dimension The intent of the transaction being entered into by the reporting entity. Operational Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive. Held For Sale Information in relation to assets or liabilities acquired or incurred principally for the purpose of resale within 12 months of acquisition. Not Trading Information in relation to assets or liabilities acquired or incurred which are not principally for the purpose of short-term profit-taking. Trading and Investment Information in relation to assets or liabilities acquired or incurred principally for profit-taking purposes. Non Commercial Information in relation to assets or liabilities acquired or incurred principally non arms length transaction per relevant accounting standards. Commercial Information in relation to assets or liabilities acquired or incurred principally at arm's length transaction as per relevant accounting standards. Other Purpose Information in relation to financial instruments acquired for other purposes not already reported. Hedging Underlying Exposure Information in relation to financial instruments acquired or incurred principally for reducing the risk of adverse price movements in an investment asset. Portfolio Rebalancing Information in relation to financial instruments used to restore the position of an asset class or investment within an asset allocation range. Investment Exposure Information in relation to financial instruments acquired to invest in an asset class. Intermediated Information in relation to financial instrument transactions concluded between two principals but where the transaction is facilitated by an agent on behalf of one or both principals (e.g. an agent lender in a securities lending program). Centrally Cleared The information relates to principal-to-principal transactions novated by a central counterparty rather than settled on a bilateral basis. Held For Trading Information in relation to financial assets or financial liabilities acquired or incurred principally for the purpose of selling or repurchasing in the near term; or used with the objective of generating a profit from short-term fluctuations in price or dealer's margin. These financial instruments may be a derivative. Not Held For Trading Information in relation to financial assets or financial liabilities that are either held to collect contractual cash flows and are solely payments of principal and interest on the principal amount outstanding or held for the purposes of collecting contractual cash flows and for sale.