EBU Single Rulebook Q&A 25 March 2014 2014_999 Related party balances

Given that there is no specific guidance for where to classify Related Party balances in several templates eg 1.1, 1.2, 2.0, should Related Party balances be classifed on the nature of the underlying balance or transaction, e.g. Related Parties Loans and Advances within Loans and Advances? Guidance appears unclear on this matter.