Label: | Financial Risk Solvency Adjusted Yield DTA Amount |
TREF ID: | DE5665 |
Data Type: | xbrli:monetaryItemType |
Period Type: | instant |
Balance Type: | debit |
Business Description & Guidance: |
Report the admissible value of tax assets with a resilience requirement at the adjusted yield.The Adjusted Yield is determined in accordance with the solvency capital requirement standards and is applied to the value of the admissible assets as part of the calculation of the Resilience Reserve. The Resilience Reserve is determined as the additional amount that needs to be held before the happening of a prescribed set of changes in the economic environment, such that after the changes the admissible assets of the reporting party are able to meet the policy owner and other liabilities of the statutory fund.The admissible value of tax assets is the value as determined in accordance with the accounting standards, less the value of those deemed to be inadmissible, as per the solvency standard. The inadmissible assets are those tax assets dependent on the ongoing conduct of business, for example tax losses that require future taxable income in order to be realised. |
Usage
Form | Labels | |
Label:
|
DTA - Value of Admissible Assets at the adjusted yield |