Question ID: 1076
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Template: S.12.01
Status: Final
Date of submission: 17 Mar 2017
Question
S.12.01
In row R0030, Surrender Values are required ‘net of taxes’. What taxes are these?
EIOPA answer
The Surrender Value in R0030 is to be reported net of taxation payments which are, or are expected to be, charged to policyholders, or are required to settle the insurance or reinsurance obligations. This should be consistent with the taxation payments reported in other part of the template (R0260).