According to the instructions for S.04.05 "Undertakings shall report on a country-by-country basis for at least 95 % of gross written premium. All business shall be reported, however, any residual business over the 95 % threshold may be grouped as ‘other countries’." Question: Does the 95% threshold equally apply to S.04.04 as "The reporting instructions for template S.04.04 should be read in conjunction with the reporting instructions for S.04.03 and S.04.05."?