Annex I

(1)

in template S.25.01.21 — Solvency Capital Requirement — for undertakings on Standard Formula, the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of loss absorbing capacity of deferred taxes LAC DT C0130’ LAC DT R0640 LAC DT justified by reversion of deferred tax liabilities R0650 LAC DT justified by reference to probable future taxable economic profit R0660 LAC DT justified by carry back, current year R0670 LAC DT justified by carry back, future years R0680 Maximum LAC DT R0690

(2)

in template S.25.02.21 — Solvency Capital Requirement — for undertakings using the standard formula and partial internal model the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of loss absorbing capacity of deferred taxes LAC DT C0130’ Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Amount/estimate of Maximum LAC DT R0690

(3)

in template S.25.03.21 — Solvency Capital Requirement — for undertakings on Full Internal Models the following tables are added: ‘Approach to tax rate Yes/No C0109 Approach based on average tax rate R0590 Calculation of loss absorbing capacity of deferred taxes LAC DT C0130’ Amount/estimate of LAC DT R0640 Amount/estimate of LAC DT justified by reversion of deferred tax liabilities R0650 Amount/estimate of LAC DT justified by reference to probable future taxable economic profit R0660 Amount/estimate of LAC DT justified by carry back, current year R0670 Amount/estimate of LAC DT justified by carry back, future years R0680 Amount/estimate of Maximum LAC DT R0690