1741

In the comments on the 2.3.0 taxonomy PWD review and the validations published by Insurance Europe, there was a query relating to validation BV717. This validation states that the net deferred tax asset in the own funds S.23.01 template should be equal to the deferred tax assets in the balance sheet template (S.02.01) less the deferred tax liabilities. As indicated in the publication, this contradicts Article 330(3)(c). Please clarify the approach or change the validation.