Question ID: 1420
Regulation Reference: Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Topic: Other
Article: 75
Status: Final
Date of submission: 02 Oct 2017
Question
We would like to ask you if the amount of deferred taxes includes deferred taxes included in the IFRS balance sheet?
EIOPA answer
Solvency II stipulates an independent assessment and calculation of deferred taxes compared to the figures from financial reporting.