Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?

Which of the following is NOT an example of an unconsolidated structured entity as defined in IFRS12 Disclosure of Interests in Other Entities?
A . A post-employment benefit plan
B . A securitisation vehicle
C . An asset-backed financing scheme
D . An investment fund

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Answer: A