PET - Plain English Taxonomy

Label:	Assets Surplus Deficit Deferred Tax Assets Over Liabilities Amount
TREF ID:	DE13015
Data Type:	xbrli:monetaryItemType
Period Type:	instant
Balance Type:	debit
Business Description & Guidance:	This is the value, as at the relevant date, of any surplus/deficit of deferred tax assets (DTA) over deferred tax liabilities (DTL). DTA and DTL are determined in accordance with relevant accounting standards; the netting of these items is in accordance with relevant prudential standards.

Usage

Form	Labels
ARF_110_0_1	Label: Guidance:	Deferred tax assets in excess of deferred tax liabilities Where the amount of the deferred tax liabilities (DTL) exceeds the amount of the deferred tax assets (DTA), the deduction reported at this item is zero (i.e. the excess must not be added to Tier 1 capital). Refer to relevant prudential standards.
ARF_110_0_2	Label: Guidance:	Deferred tax assets in excess of deferred tax liabilities Where the amount of the deferred tax liabilities (DTL) exceeds the amount of the deferred tax assets (DTA), the deduction reported at this item is zero (i.e. the excess must not be added to Tier 1 capital). Refer to relevant prudential standards.
GRF_112_0	Label: Guidance:	Excess of deferred tax assets over deferred tax liabilities The deferred tax assets and deferred tax liabilities include any tax effect arising from the adjustment of policy liabilities but excludes the tax effects arising from the asset and insurance stress scenarios considered. Where the deferred tax liabilities exceeds the deferred tax assets, this value should be reported as zero. The netting of deferred tax assets and deferred tax liabilities must only be applied where the life company has a legally enforceable right to set-off current tax assets against current tax liabilities.
GRF_112_0_G	Label: Guidance:	Excess of deferred tax assets over deferred tax liabilities The deferred tax assets and deferred tax liabilities include any tax effect arising from the adjustment of policy liabilities but excludes the tax effects arising from the asset and insurance stress scenarios considered. Where the deferred tax liabilities exceeds the deferred tax assets, this value should be reported as zero. The netting of deferred tax assets and deferred tax liabilities must only be applied where the life company has a legally enforceable right to set-off current tax assets against current tax liabilities.
LRF_112_0	Label: Guidance:	Excess of deferred tax assets over deferred tax liabilities The deferred tax assets and deferred tax liabilities include any tax effect arising from the adjustment of policy liabilities but excludes the tax effects arising from the asset and insurance stress scenarios considered. Where the deferred tax liabilities exceeds the deferred tax assets, this value should be reported as zero. The netting of deferred tax assets and deferred tax liabilities must only be applied where the life company has a legally enforceable right to set-off current tax assets against current tax liabilities.
LRF_112_1	Label: Guidance:	Excess of deferred tax assets over deferred tax liabilities The deferred tax assets and deferred tax liabilities include any tax effect arising from the adjustment of policy liabilities but excludes the tax effects arising from the asset and insurance stress scenarios considered. Where the deferred tax liabilities exceeds the deferred tax assets, this value should be reported as zero. The netting of deferred tax assets and deferred tax liabilities must only be applied where the life company has a legally enforceable right to set-off current tax assets against current tax liabilities.
LRF_112_2	Label: Guidance:	Excess of deferred tax assets over deferred tax liabilities The deferred tax assets and deferred tax liabilities include any tax effect arising from the adjustment of policy liabilities but excludes the tax effects arising from the asset and insurance stress scenarios considered. Where the deferred tax liabilities exceeds the deferred tax assets, this value should be reported as zero. The netting of deferred tax assets and deferred tax liabilities must only be applied where the life company has a legally enforceable right to set-off current tax assets against current tax liabilities.