ANNEX I
Annex I to Implementing Regulation (EU) 2015/2452 is amended as follows:
- (1)
in template S.25.01.21 — Solvency Capital Requirement — for undertakings on Standard Formula, the following tables are added:
‘Approach to tax rate
Yes/No
C0109
Approach based on average tax rate
R0590
Calculation of loss absorbing capacity of deferred taxes
LAC DT
C0130’
LAC DT
R0640
LAC DT justified by reversion of deferred tax liabilities
R0650
LAC DT justified by reference to probable future taxable economic profit
R0660
LAC DT justified by carry back, current year
R0670
LAC DT justified by carry back, future years
R0680
Maximum LAC DT
R0690
- (2)
in template S.25.02.21 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model the following tables are added:
‘Approach to tax rate
Yes/No
C0109
Approach based on average tax rate
R0590
Calculation of loss absorbing capacity of deferred taxes
LAC DT
C0130’
Amount/estimate of LAC DT
R0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities
R0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit
R0660
Amount/estimate of LAC DT justified by carry back, current year
R0670
Amount/estimate of LAC DT justified by carry back, future years
R0680
Amount/estimate of Maximum LAC DT
R0690
- (3)
in template S.25.03.21 — Solvency Capital Requirement — for undertakings on Full Internal Models the following tables are added:
‘Approach to tax rate
Yes/No
C0109
Approach based on average tax rate
R0590
Calculation of loss absorbing capacity of deferred taxes
LAC DT
C0130’
Amount/estimate of LAC DT
R0640
Amount/estimate of LAC DT justified by reversion of deferred tax liabilities
R0650
Amount/estimate of LAC DT justified by reference to probable future taxable economic profit
R0660
Amount/estimate of LAC DT justified by carry back, current year
R0670
Amount/estimate of LAC DT justified by carry back, future years
R0680
Amount/estimate of Maximum LAC DT
R0690