Reporting Templates

According to Art. 10 section 2 of the Delegated Regulation, the basic method of asset valuation by insurance companies is valuation at market prices quoted on active markets of the same assets. 1) Can you please confirm that this means that if the OTC markets are more active/liquid than regulated markets (e.g. in case of bonds), the valuation should be taken from the OTC market? 2) Can you confirm that in cases, where the OTC markets is considered active/liquid, we should report QMP (quoted market price) as the applied valuation method? 3) In cases, where we use the OTC prices due to higher liquidity and the respective security is traded in a regualated at the same time, which CIC code should be used? (XL as the price is not from an exchange, XV as there are multilateral prices available or e.g. AT, the country of listing). If XL is correct, could you please explain, in which cases XV should be used?