This is the amount, as at the relevant date, of the tax effect relating to the outstanding claims liabilities (OCL) surplus/deficit and premiums liabilities surplus/deficit (i.e. the corporate tax rate multiplied by the net amount).An OCL surplus/deficit results if the OCL net of any recoveries, determined in accordance with accounting standards exceeds (or is in deficit of) the equivalent figure determined in accordance with prudential standards.A premium liabilities surplus/deficit results if the premium liability proxy calculated from figures determined in accordance with accounting standards exceeds (or is in deficit of) the equivalent figure determined in accordance with prudential standards.