Other transactions in item 2d of Schedule 25A include dealings or transactions between international related parties not specifically included at other labels.
Report at labels A, B, C, D of item 2d the gross amounts of other transactions.
At labels E, F of item 2d, what you need to report can vary between net cash flows for interest rate swaps and gross amounts for other financial transactions.
This category includes financial type items which are not loans and which are not easily categorised, such as derivative instruments.
Other transactions in this category include:
- lease agreements
- re-purchase agreements
- securities lending arrangements and reimbursements.
Loans should be recorded at items 2e and 2f.