EIOPA · 1076

1076

Name: EIOPA Q&A 1076 — EU Financial Regulatory Q&A
Creator: European Insurance and Occupational Pensions Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35
Submitted: 2017-03-17
Answered: 2019-09-23

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Question

S.12.01In row R0030, Surrender Values are required ‘net of taxes’. What taxes are these?

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).

View original on European Insurance and Occupational Pensions Authority ↗

This Q&A is published by European Insurance and Occupational Pensions Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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