ANNEX I U.K.

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