EIOPA · 1420

Other

Regulation
Guidelines on recognition and valuation of assets and liabilities other than technical provisions
Article
75
Topic
Other
Submitted
2017-10-02
Answered
2020-03-02

Question

We would like to ask you if the amount of deferred taxes includes deferred taxes included in the IFRS balance sheet?

Answer

Solvency II stipulates an independent assessment and calculation of deferred taxes compared to the figures from financial reporting.

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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