Treatment of Deferred Tax Assets

|Treatment of Deferred Tax Assets

Treatment of Deferred Tax Assets

Treatment of taxes in Solvency II and any regulatory regime is a challenging issue. At the heart of the issue is the complexity of the way deferred tax items are recognized, coupled with all the complexities of a market consistent valuation regime. This combined complexity and uncertainty manifests itself in a conservative assessment of the value of tax and the role it plays in a valuation system.

2011-02-18T07:30:16+00:00