What is the relationship between Commonwealth Bank and National Bank in the context of the input sentence. Choose an answer from: product/material produced; manufacturer; distributed by; industry; position held; original broadcaster; owned by; founded by; distribution format; headquarters location; stock exchange; currency; parent organization; chief executive officer; director/manager; owner of; operator; member of; employer; chairperson; platform; subsidiary; legal form; publisher; developer; brand; business division; location of formation; creator.

Westpac Corporation and ANZ Banking Group are both 21 per cent down, with Commonwealth Bank and National Bank closely behind but not in official bear mode yet.

Answer: legal_form