EBU Single Rulebook Q&A 4 September 2019 2019_4894 Classification of collective investment undertakings

The classification of investment funds (collective investment undertakings) in FINREP table F 1.1 is not clear as there seems to be a contradiction between the reference to IAS 32 on the one side and Annex V on the other side. Should investment funds be treated as debt or as equity? There is a reference to IAS 32.11 for “Equity instruments” of rows r070, r097, r142 c010 in FINREP table F 1.1.