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The templates should be filled in accordance with the LOG specifications and there are different situations, e.g.:   if data relates to balance sheet figures the amount recognised in the Solvency II balance-sheet at the reporting date should be reported. For instance for the valuation of the best estimate at a certain date it shall be taken into account the present value of the probability-weighted average of future cash-flows expected to settle the insurance obligations within the boundaries of the contract;  if data relates not to balance-sheet figures, as premiums, the amount to be reported should, unless otherwise stated, apply a “year-to-date basis”, meaning that the amounts registered since the beginning of the reporting year (usually 1 January 2015) should be reported; in the specific case of templates S.28.01 and S.28.02, the amounts to be reported quarterly should relate to the (rolling) last 12 months if they relate to net written premiums.