We have a questions following the introduction of the materiality threshold(s) to the non-life business QRTs (as set out in the DRAFT business package supporting 2.8.0 taxonomy). We seek clarification on the materiality threshold for QRTs S.18.01, S.19.01, S.20.01, S.21.01 and S.21.03. In each of these template’s general comments section there is similarly worded guidance on the threshold, which gives the denominator as "non-life technical provisions". Can EIOPA please confirm if this non-life technical provisions amount should be: - gross or net of reinsurance recoverables - gross or net of any of the transitional measures