Question ID: 388
Regulation Reference: Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Article: 230
Status: Final
Date of submission: 18 Aug 2015
Question
In consolidation method, Group "Adj TP" being a function of components at solo level, is the "solo" reference a "solo net of intra-group" or "solo gross of intra-group" ?
EIOPA answer
The question seems to refer to GL 21 of EIOPA Guidelines on the loss-absorbing capacity of technical provisions and deferred taxes. Group “Adj TP” should be calculated gross of intra-group transactions.