在母公司的合并报表层面，子公司发行的上述两类金融工具，即使在子公司个别报表层面可以作为权益，但其中归属于合并范围以外其他主体的权益部分，在合并报表层面应列报为金融负债而不是少数股东权益。其原因就是IAS 32的结论基础的第BC68段中所表述的：“The Board decided that puttable financial instruments or instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation should be classified as equity in the separate financial statements of the issuer if they represent the residual class of instruments (and all the relevant requirements are met). The Board decided that such instruments were not the residual interest in the consolidated financial statements and therefore that non-controlling interests that contain an obligation to transfer a financial asset to another entity should be classified as a financial liability in the consolidated financial statements.”（中文翻译：理事会决定，对于可回售工具以及仅在清算条件下主体有义务向其他第三方按持股比例转移净资产的工具如果它们代表剩余工具的类别（且符合所有相关规定），则应在发行人的单独财务报表上分类为权益。理事会决议，这些工具不属于合并财务报表中的剩余权益，因此在合并报表中的非控制权益如果包括转移金融资产给其他主体的义务，则应分类为金融负债。）