1. Future Premiums for the Premium Provision Calculation under Solvency II: We have a question regarding the calculation of premium provisions. The present value of future premiums is a component of this calculation, and we would like to know if this component can be equal to zero other than the case of the premiums being paid fully before the inception of the coverage (considering that the policy is active).

2. Expenses for the Premium Provision Calculation under Solvency II: We are seeking clarification on the best practices for the allocation of expenses on premium provisions under the Solvency II framework. As per our understanding, the expenses that will be included in the premium provision calculation should be the ones that relate only to future exposure. How are expenses split between future exposure and past exposure, please provide detailed guidance or direct us to specific resources? Also, should the expenses relating only to future exposure be allowed in the combined ratio used in the premium provision calculation?