Just to make sure that we are on the same page, for the risk transfer testing, we are actually testing all the treaty reinsurance contracts, regardless on the size of business ceded.
On our stance, to reiterate, we are testing all the treaty contracts that the company has, and based on the ERD test, this particular contract does not pass the ERD test. However, E&Y based on their view of the impact of premium onto the financial statements, can proceed with their approach to classify this contract as the reinsurance contract.