Question ID: 1741
Regulation Reference: (EU) No 2015/2450 - templates for the submission of information to the supervisory authorities
Article: 35, 330
Template: S.02.01
Status: Final
Date of submission: 14 Nov 2018
Question
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.
EIOPA answer
EIOPA is aware of this issue. Validation BV717 will be removed.