1. The regular supervisory report shall include all of the following information regarding the business of the insurance or reinsurance undertaking:
(a) the main trends and factors that contribute to the development, performance and position of the undertaking over its business planning time period including the undertaking's competitive position and any significant legal or regulatory issues;
(b) a description of the business objectives of the undertaking, including the relevant strategies and time frames.
2. The regular supervisory report shall include all of the following qualitative and quantitative information regarding the underwriting performance of the insurance or reinsurance undertaking, as shown in the undertaking's financial statements:
(a) information on the undertaking's underwriting income and expenses by material line of business and material geographical areas where it writes business during the reporting period, a comparison of the information with that reported on th
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