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Agenda:
Abstract:
Deferred taxes are an important lever regarding solvency 2 position. They accounting influence the available capital as well as the solvency capital requirements. In 2020 there were important legal evolutions in this field: amendments to Solvency 2 regulation followed by a new Circular from the National Bank of Belgium (2020_03 about the impact of deferred taxes in Solvency 2).
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