Regards the new S.04.05 QRT for 2.8 and the associated LOG guidance ((in the draft business package supporting SII taxonomy 2.8.0). Can EIOPA please clarify if there is a materiality threshold for this QRT or would EIOPA always expected this to be included (and completed) in annual submissions? We notice an inconsistency in the LOG file entries for S.04.05 as the threshold (where non-home country business is below that threshold and as such S.04.05 is not required to be reported) is not mentioned but one would infer from the option 3 (3 — Not due in accordance with instructions of the template) for S.01.01 R0106 of the LOGS that there is such a threshold.