When an insurance company enters a reinsurance agreement on a funds withheld basis, where the premium for the reinsurance agreement is retained by the undertaking as collateral for payments of the reinsurer, - If the fund is part of the asset portfolio of the insurance company and hence shocked for market risk, can the entire amount held in the said fund be used to reduce the recoverable against the reinsurer without discounting for any further economic effects, i.e., can the factor F in the Loss Given Default formula (Article 192 of DR (EU) 2015/35) be assumed as 1?