Reporting Templates

We have a follow-up question on Q&A 2662. So we understand from Q&A 2555 answer that EIOPA are saying that splitting by country (in different rows in S.14.02) should not be done (instead one row should be reported with comma separated list of countries). Can we just have confirmation please as to if and how the materiality rules apply. In the answer to #2662 EIOPA said: " In C0120 all countries in which the relevant products are commercialized and which meet the thresholds included in C0120 should be listed in the relevant (one) row separated by a comma." The statement "....and which meet the thresholds included in C0120... " is confusing us a little as it doesn't seem consistent with the final paragraph to the answer (which covered the concrete example which included immaterial countries) which indicates that all countries where products are "commercialised" should be reported (no mention of materiality). Can EIOPA confirm whether the reported amounts (and the corresponding list of countries in C0120) at the LoB and/or Product level should exclude "immaterial" countries, or always relate to the full list of countries (where products are commercialised)?