EIOPA · 388

388

Regulation
Guidelines on loss-absorbing capacity of technical provisions and deferred taxes
Article
230
Submitted
2015-08-18
Answered
2019-10-16

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" ?

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.

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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