In the annual QRT S.32.01 applicable insurance groups there are two cell references which we seek further clarification regarding the cell references C0060 and C0070. C0060 states: “Legal form - Identify the form of the undertaking. For categories 1 to 4 in cell ‘Type of undertaking’, the legal form shall be consistent with Annex III of Directive 2009/138/EC.” C0070 states: “Category (mutual/non mutual) - Indicate high level information on the legal form, i.e. whether the undertaking is a mutual or not. The following closed list shall be used: 1 — Mutual 2 — Non–mutual” We wonder if you could clarify the following for the above cell references: Question 1: Is cell reference C0060 applicable to all undertakings included in S.32-QRT, or only meant to be reported for “insurance undertakings”? Question 2: We have inferred that reference made in this cell to “high level information on the legal form” means that the information should be reported in relation to information included in the cell reference C0060. Thus, if information is only reported for insurance undertakings in C0060, the same convention should apply in C0070 as well. Is that correctly understood?