Considering the classification of (re)insurance contracts into Lines of Business (LoB) needs to be carried out based on the nature of the underlying risks and not the form of the contracts the (re)insurance products are based on: - Should the Technical Provisions (TPs) of a proportional reinsurance treaty where 100% of the original insurance contract premiums and claims are passed on to the reinsurer (with a commission being paid to the insurer), be classified under one of the "insurance" LoBs (1-12) instead of under one of the "proportional reinsurance" LoBs (13-24) by the reinsurer, as the nature of the underlying risks is the same as a regular insurance treaty, even though the form of the contract is a reinsurance contract? (i.e., the original insurer only receives a commission, but doesn't act as an insurance company, as it cedes all premiums and claims to the reinsurer) -If that reinsurance company purchased an outward reinsurance contract covering 100% of the risks it reinsures, would the TPs of the outward reinsurance treaty the be classified under LoBs 13-24 then, since the nature of the outward reinsurance treaty is coincides with its reinsurance treaty form?