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European Insurance and Occupational Pensions Authority

1711

Q&A

Question ID: 1711

Regulation Reference: Guidelines on loss-absorbing capacity of technical provisions and deferred taxes

Article: 103

Status: Final

Date of submission: 08 Aug 2019

Question

We have a question regarding the calculation of the loss absorbing capacity of deferred taxes for groups in guideline 22.
Could you please confirm that the sum of SCRsolo** has to be calculated gross of IGT?

EIOPA answer

SCRsolo** has to be calculated including IGT.