Reporting Templates

The question is about annuities relating to non-life insurance and how the cashflows should be reported in S.26.03 ja S.26.04. In this contects we have defined a contract to mean the insurer's responsibility to pay annuity to beneficiary. The contract includes two different cashflows: cashflow of annuity payments to the beneficiary and cashflow of loss adjustment expenses. What should be reported as liabilities sensitive to risk before and after expense shock in reports S.26.03 and S.26.04 R0500/C0030 and R0500/C0050? The sum of both cashflows of the contract (annyity payments and loss adjustment expenses) or only cashflow of loss adjustment expenses? In both cases result(scr) is the same