For this material threshold calculation, do we calculate per line of business or do we need to group for one line of business the direct business + accepted proportional reinsurance ?

For example for this material line of business calculation,
do we consider Medical expense insurance as a line of business and Medical expense insurance PR as another line of business ?
or we need to group Medical expense insurance + Medical expense insurance PR as one line of business?

As for the cell C1000/R1000, Lines of business included, we group direct business and accepted proportional reinsurance as specified below .

Identify the material lines of business considered in this template.
The following closed list of multi-selection choice shall be used:
1 — 1 and 13 Medical expense insurance
2 — 2 and 14 Income protection insurance
3 — 3 and 15 Workers' compensation insurance
4 — 4 and 16 Motor vehicle liability insurance
5 — 5 and 17 Other motor insurance
6 — 6 and 18 Marine, aviation and transport insurance
7 — 7 and 19 Fire and other damage to property insurance
8 — 8 and 20 General liability insurance
9 — 9 and 21 Credit and suretyship insurance
10 — 10 and 22 Legal expenses insurance
11 — 11 and 23 Assistance
12 — 12 and 24 Miscellaneous financial loss
25 — Non–proportional health reinsurance
26 — Non–proportional casualty reinsurance
27 — Non–proportional marine, aviation and transport reinsurance
28 — Non–proportional property reinsurance