2019-11-27

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Commission Implementing Regulation (EU) 2019/2102 amending Implementing Regulation (EU) 2015/2452 regarding disclosure of information for the adjustment for the loss-absorbing capacity of deferred taxes

The European Commission amends Implementing Regulation (EU) 2015/2452 to update templates S.25.01.21, S.25.02.21, and S.25.03.21 within Annexes I and II. These amendments require insurance and reinsurance undertakings to disclose specific information used in calculating the adjustment for the loss-absorbing capacity of deferred taxes, including the approach to tax rates and detailed breakdowns of loss-absorbing capacity amounts. The regulation applies from 1 January 2020 to entities using the standard formula, partial internal model, or full internal model.

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Directive No. 2009/138/EC dated…not in RegAlertCommission Implementing Regulat…2015Commission Delegated Regulation…2019Commission ImplementingRegulation (EU) 2019/2102 ame…2019-11-27 · this document
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Source: European Insurance and Occupational Pensions Authority — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works

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