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Commission Implementing Regulation (EU) 2019/2102 of 27 November 2019 amending Implementing Regulation (EU) 2015/2452 with regard to the disclosure of information used in the calculation of the adjustment for the loss-absorbing capacity of deferred taxes (Text with EEA relevance)
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This legislation may since have been updated - see the latest available (revised) version
Annex I to Implementing Regulation (EU) 2015/2452 is amended as follows:
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 |
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 |
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 |
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