Those plans are going to invest in equity, debt and arbitration. We will have to invest at least 65% of the total assets in shares and at least 10% in debt. They will report in the scheme details document the total hedged and unhedged assets. Equity savings funds by investing in equity, debt, and derivatives are trying to balance risk and returns. The use of derivatives reduces net equity exposure (around 20-40%, although it may vary from fund to fund) and thus protects investors against return volatility. Furthermore, since equity savings funds have a gross equity exposure of more than 65 percent (without considering derivatives), they are treated for taxation at the same time as equity funds.