Post-employment benefit plans or other long-term employee benefit plans are not in the scope of IFRS 12. According to the reference text, subsidiaries, joint arrangements (including joint operations and joint ventures), associates, and unconsolidated structured entities are all within the scope of IFRS 12, Disclosure of Interests in Other Entities. However, the standard explicitly excludes post-employment benefit plans or other long-term benefit plans to which IAS 19, Employee Benefits, applies.

Therefore, the type of entity that is not in the scope of IFRS 12 is:

Post-employment benefit plans or other long-term employee benefit plans