How should the number of contracts with multiple risks (additional insurance) be reported in the S.14 template? If a contract covers multiple risks, should it be reported only once, within the most significant risk? It is not clear from the instructions in the ITS whether the number of contracts should be reported as 1 for a contract with various additional insurances (in the item "Number of contracts at the end of the year" - column C0040 in 14.01 for L, and column C0050 in 14.02 for NL), or should additional insurance for other contracts be counted?