We have a question regarding the “Insurance Data Point Model and Taxonomy 2.4.0 (Published 15/07/2019)”. In the Solo-QRTs S.25.01.01 to S.25.03.01 as well as in the RRF Solo and RRF Group QRTs SR.25.01.01 to SR.25.03.01 there is a new part introduced regarding “Approach to tax rate” (S.25.XX.01.03 and SR.25.XX.01.03) and “Calculation of loss absorbing capacity of deferred taxes” (S.25.XX.01.03 to S.25.XX.01.03 and SR.25.XX.01.03 to SR.25.XX.01.03).

However, in the Group QRTs S.25.01.04 to S.25.03.04 there is no reporting requirement regarding “Approach to tax rate” and “Calculation of loss absorbing capacity of deferred taxes”. Could you kindly confirm that the information needs to be only reported for Solo entities and Solo RRF and Group RRF but not for insurance groups? Could you please as well elaborate on how to proceed for insurance Groups with RRF that include insurance subgroups without RRF? Please note that the issue is time sensitive for us.