"Transactions" include both capital and revenue nature transactions, whether or not conducted in the ordinary and usual course of business of the listed issuer's group. This includes the following types of transactions:

(1) any acquisition or disposal of assets by a listed issuer's group including a deemed disposal;
(a) a listed issuer's group granting, accepting, exercising, transferring or terminating an option to acquire or dispose of assets or to subscribe for securities; or

Note: Terminating an option is not a transaction if it is made under the terms of the original agreement and the listed issuer's group has no discretion over the termination.
(b) a listed issuer's group deciding not to exercise an option to acquire or dispose of assets or to subscribe for securities;
(3) entering into or terminating finance leases or operating leases or sub-leases;
(4) granting an indemnity or providing or receiving financial assistance. "Financial assistance" includes granting credit, lending money, or providing an indemnity against obligations under a loan, or guaranteeing or providing security for a loan;
(5) entering into an agreement or arrangement to set up a joint venture in any form (e.g. a partnership or a company), or any other form of joint arrangement;
(6) issuing new securities of the listed issuer or its subsidiaries, including underwriting or sub-underwriting an issue of securities;
(7) providing, receiving or sharing services; or
(8) acquiring or providing raw materials, intermediate products and/or finished goods.