Deferred tax assets require recognition test

Not all insurers are able to report deferred taxes


Insurers must include deferred taxes in their Solvency II balance sheet and they are obliged to prove the recognition of deferred tax assets. However, as BaFin has found, they are not always able to do so. Furthermore, not all recognition tests meet the requirements, which is why BaFin has taken a closer look at this issue.

Please find BaFin's entire version here.