EBU Single Rulebook Q&A 10 March 2015 2015_1884 Values pre or post conversion factors

Should institutions report in C 07.00 columns 160-190 a) the amounts of column 150 allocated to each conversion factor after or before the application of conversion factors? Neither Annex I nor Annex II provides clear guidance, whether columns 160-190 of template C07.00 shall be reported after (Option a) or before (Option b) the application of the conversion factors.