Regarding the quantitative reporting template S.12.01 for the preparatory phase I would appreciate a confirmation on the following issues:

1) In the Additional Information section, BE has to be reported by material country (cells JA1 to JA14). In terms of determining which countries are included in the materiality threshold, should we consider countries representing up to 90% for each line of business or 90% of total BE?
In the following example:
Country 1 - LoB 1, BE = 60
Country 1 - LoB 2, BE = 0
Country 2 - LoB 1, BE = 30
Country 2 - LoB 2, BE = 45
Country 3 - LoB 1, BE = 3
Country 3 - LoB 2, BE = 42
Country 4 - LoB 1, BE = 6
Country 4 - LoB 2, BE = 8
Other countries - LoB 1, BE = 1
Other countries - LoB 2, BE = 5
Which countries should be reported in cells JA1-JA14? Is it approach a or b correct?
a) Calculating the materiality threshold in termos of total LoBs, 90% of BE is reached with Country 1 , Country 2 and Country 3 (representing exactly 90%).
b) Calculating the materiality threshold by LoB:
- In terms of LoB 1: Country 1 and Country 2.
- In terms of LoB 2: Country 2, 3 and 4.
Conclusion: countries 1, 2, 3 and 4 would be in the materiality threshold under this approach.
Besides, if this is the correct approach, should we report BE for country 3, LoB 1? Country 3 is material in terms of LoB 2 but not in terms of LoB 1.

2) If an undertaking´s only business is accepted reinsurance then cells under Additional Information-Gross BE for different countries (cells J1-JF14) do not have to be reported. Could you confirm this approach?

3) When calculating the materiality threshold, should we take into account only direct business or also accepted reinsurace? 

Regarding the quantitative reporting template S.17.01 for the preparatory phase I would appreciate a confirmation on the following issues:
I have the same questions as for quantitative reporting template S.12.01 (explained above).