For a Group S.06.02 QRT, which utilises the accounting consolidation-based method and looks-through the Collective Investment Funds (CIU) it owns and controls to display every asset and security line by line, how can pledges of less than 100% of these CIU's be disclosed?

As an example, where 50% of the units in the CIU are pledged as collateral (and not specific assets within the CIU), would you expect every asset / security / cash balance within the CIU to be split as 50%, or would it be acceptable for the Group to adopt a disclosure that it deems fit for purpose, such as disclose cash balances as pledged first and then other assets until 50% colalteral value can be reached? Or do you have another approach in mind?