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  1. #1605932

    Iompras BHaile Átha Cliath (IBAC)

    Dublin Transport Authority (DTA)

    Order of Business (Dáil Éireann/Seanad Éireann)

  2. #2753564

    Tabhairt ar aghaidh DTA

    DTA carry forward

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  3. #2753565

    DTA de bharr difríochtaí sealadacha inasbhainte

    DTA due to deductible temporary differences

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  4. #2759365

    DTA Roimh an turraing

    DTA Before the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  5. #2759368

    DTA Tar éis na turrainge

    DTA After the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  6. #2759371

    Tabhairt ar aghaidh DTA – Roimh an turraing

    DTA carry forward – Before the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  7. #2759373

    Tabhairt ar aghaidh DTA – Tar éis na turrainge

    DTA carry forward – After the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  8. #2759375

    DTA de bharr difríochtaí sealadacha in-asbhainte – Roimh an turraing

    DTA due to deductible temporary differences – Before the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  9. #2759377

    DTA de bharr difríochtaí sealadacha in-asbhainte – Tar éis na turrainge

    DTA due to deductible temporary differences – After the shock

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  10. #2966468

    Samplaí: RIF/DTA HEC KLAX

    Examples: RIF/DTA HEC KLAX

    Commission Implementing Regulation (EU) 2023/1772 of 12 September 2023 amending Implementing Regulation (EU) No 923/2012 as regards the operating rules related to the use of Air Traffic Management and Air Navigation Services systems and constituents in the Single European Sky airspace and repealing Regulation (EC) No 1033/2006

  11. #488515

    “31GG.—(1) I gcás ina bhfaighidh ÚIBÁC fógra faoi alt 24(4) ó údarás réigiúnach (seachas na húdaráis réigiúnacha laistigh de MLBÁC) déanfaidh ÚIBÁC, mar chuid d’aon aighneacht i scríbhinn i dtaobh na ndréachttreoirlínte pleanála réigiúnacha, a lua maidir leis na saincheisteanna arna n-ardú aige ina thuarascáil faoi alt 31FF, cibé acu, ina thuairim—

    “31GG.—(1) Where a notice is received by the DTA under section 24(4) from a regional authority (other than the regional authorities within the GDA) the DTA shall, as part of any written submission on the draft regional planning guidelines, state whether, in its view, the matters raised by it in its report under section 31FF are—

    PUBLIC TRANSPORT REGULATION ACT 2009

  12. #2534060

    Agus méid na sócmhainní cánach iarchurtha thuasluaite sin atá le hasbhaint á chinneadh, cuirfidh institiúidí san áireamh forálacha Airteagal 38 de Rialachán (AE) Uimh. 575/2013 a bhaineann le laghdú sócmhainní cánach iarchurtha le dliteanais chánach iarchurtha.

    When determining the amount of the above-mentioned deferred tax assets (DTA) to be deducted, institutions shall take into account the provisions of Article 38 of Regulation (EU) No 575/2013 relating to the reduction of DTA by deferred tax liabilities.

    Commission Implementing Regulation (EU) 2022/1994 of 21 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/451 as regards own funds, asset encumbrance, liquidity and reporting for the purposes of identifying global systemically important institutions (Text with EEA relevance)

  13. #488499

    (a) ráiteas ina míneofar an tslí ina mbeartaíonn sé aghaidh a thabhairt ar na nithe atá sainaitheanta i dtuarascáil ÚIBÁC arna hullmhú de réir alt 31FF, agus

    (a) a statement explaining how it proposes to address the matters identified in the report of the DTA prepared in accordance with section 31FF, and

    PUBLIC TRANSPORT REGULATION ACT 2009

  14. #488503

    (a) ráiteas ina míneofar an tslí ina mbeartaíonn sé aghaidh a thabhairt ar na nithe atá sainaitheanta i dtuarascáil ÚIBÁC arna hullmhú de réir alt 31GG, agus

    (a) a statement explaining how it proposes to address the matters identified in the report of the DTA prepared in accordance with section 31GG, and

    PUBLIC TRANSPORT REGULATION ACT 2009

  15. #488512

    (2) Cuideoidh agus comhoibreoidh ÚIBÁC leis an údarás réigiúnach le linn socruithe a dhéanamh chun treoirlínte pleanála réigiúnacha a ullmhú agus le linn ullmhú na dtreoirlínte a chur i gcrích.

    (2) The DTA shall assist and co-operate with the regional authority in making arrangements for the preparation of regional planning guidelines and in carrying out the preparation of the guidelines.

    PUBLIC TRANSPORT REGULATION ACT 2009

  16. #488519

    (3) Cuirfidh ÚIBÁC cóipeanna d’aighneacht arna hullmhú faoin alt seo chuig an Aire agus chuig an Aire Iompair.”.

    (3) The DTA shall send copies of a submission prepared under this section to the Minister and Minister for Transport.”.

    PUBLIC TRANSPORT REGULATION ACT 2009

  17. #2759367

    Beidh méid DTA de chuid na cille seo comhsheasmhach leis an luach i gceall R0040/C0010 in S.02.01

    The DTA amount of this cell shall be consistent with the value in the cell R0040/C0010 in S.02.01

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  18. #2759486

    Beidh méid DTA de chuid na cille seo comhsheasmhach leis an luach i gceall R0040/C0010 in S.02.01.

    The DTA amount of this cell shall be consistent with the value in the cell R0040/C0010 in S.02.01.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  19. #488500

    (b) i gcás nach mbeartaíonn sé aghaidh a thabhairt ar aon ní atá sainaitheanta i dtuarascáil ÚIBÁC arna hullmhú de réir alt 31FF, nó go mbeartaíonn sé gan aghaidh a thabhairt ar aon ní ach go páirteach, ráiteas maidir leis na cúiseanna atá leis an gcur chuige sin.”,

    (b) where it does not propose to address, or proposes to only partially address, any matter identified in the report of the DTA prepared in accordance with section 31FF, a statement of the reasons for that course of action.”,

    PUBLIC TRANSPORT REGULATION ACT 2009

  20. #488504

    (b) i gcás nach mbeartaíonn sé aghaidh a thabhairt ar aon ní atá sainaitheanta i dtuarascáil ÚIBÁC arna hullmhú de réir alt 31GG, nó go mbeartaíonn sé gan aghaidh a thabhairt ar aon ní ach go páirteach, ráiteas maidir leis na cúiseanna atá leis an gcur chuige sin.”,

    (b) where it does not propose to address, or proposes only to partially address, any matter identified in the report of the DTA prepared in accordance with section 31GG, a statement of the reasons for that course of action.”,

    PUBLIC TRANSPORT REGULATION ACT 2009

  21. #488507

    (i) de réir alt 31G(1), go bhfuil ráiteas inti den chineál dá dtagraítear in alt 31G(1)(b), féadfaidh an tAire, ar chúiseanna a shonrófar, a ordú do na húdaráis atá laistigh de MLBÁC cibé bearta sonraithe a ghlacadh, a cheanglóidh sé nó sí, chun na dréacht-treoirlínte pleanála réigiúnacha a athbhreithniú d’fhonn a chinntiú go mbeidh comhsheasmhacht ann idir na dréacht-treoirlínte pleanála réigiúnacha agus straitéis iompair ÚIBÁC.

    (i) section 31G(1) contains a statement of the type referred to in section 31G(1)(b), the Minister may, for stated reasons, direct the authorities within the GDA to take such specified measures, as he or she may require, to review the draft regional planning guidelines to ensure consistency between the draft regional planning guidelines and the transport strategy of the DTA.

    PUBLIC TRANSPORT REGULATION ACT 2009

  22. #488511

    “31FF.—(1) I gcás ina mbeidh beartaithe ag údarás réigiúnach (seachas na húdaráis réigiúnacha laistigh de MLBÁC) treoirlínte pleanála réigiúnacha a dhéanamh de réir alt 24, nó treoirlínte láithreacha a athbhreithniú faoi alt 26, rachaidh sé, a luaithe is féidir, i gcomhairle le hÚIBÁC d’fhonn na socruithe a dhéanamh is gá chun na treoirlínte a dhéanamh.

    “31FF.—(1) Where a regional authority (other than the regional authorities within the GDA) intends to make regional planning guidelines in accordance with section 24, or to review existing guidelines under section 26, it shall, as soon as may be, consult with the DTA in order to make the necessary arrangements for making the guidelines.

    PUBLIC TRANSPORT REGULATION ACT 2009

  23. #488513

    (3) Le linn dó a fheidhmeanna faoi fho-alt (2) a chomhlíonadh, déanfaidh ÚIBÁC, laistigh de 6 sheachtain ón tráth a thosóidh comhchomhairliúchán faoi fho-alt (1), tuarascáil a ullmhú agus a chur faoi bhráid an údaráis réigiúnaigh maidir leis na saincheisteanna ar chóir don údarás réigiúnach iad a bhreithniú, ina thuairim, le linn dó treoirlínte pleanála réigiúnacha a dhéanamh.”,

    (3) In carrying out its functions under subsection (2), the DTA shall prepare and submit to the regional authority, within 6 weeks of the commencement of consultation under subsection (1), a report on the issues which, in its opinion, should be considered by the regional authority in making regional planning guidelines.”,

    PUBLIC TRANSPORT REGULATION ACT 2009

  24. #488518

    (2) Más rud é i gcomhthéacs fho-alt (1)(b) go ndéanfaidh ÚIBÁC aighneacht, cuirfidh sé in iúl cé na leasuithe ar na dréacht-treoirlínte pleanála réigiúnacha a mheasann sé ba cheart a dhéanamh chun comhtháthú éifeachtach a chinntiú maidir le pleanáil iompair agus úsáide talún.

    (2) Where in the context of subsection (1)(b) the DTA makes a submission, it shall indicate what amendments to the draft regional planning guidelines it considers should be made to ensure effective integration of transport and land use planning.

    PUBLIC TRANSPORT REGULATION ACT 2009

  25. #2759366

    Méid iomlán na sócmhainní cánach iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Total amount of the deferred tax assets (DTA) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  26. #2759369

    Méid iomlán na sócmhainní cánach iarchurtha (DTA) má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Total amount of the deferred tax assets (DTA) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  27. #2759372

    Méid na sócmhainní cánach iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II de bharr tabhairt ar aghaidh caillteanas nó liúntas cánach roimhe sin roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to carry forward of previous losses or tax deductions before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  28. #2759374

    Méid na sócmhainní cánach iarchurtha (DTA) de bharr tabhairt ar aghaidh caillteanas nó liúntas cánach roimhe sin má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount of deferred tax assets (DTA) due to carry forward of previous losses or tax deductions if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  29. #2759376

    Méid na sócmhainní cánach iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II de bharr difríochtaí idir luacháil Shócmhainneacht II de chuid sócmhainne nó dliteanais agus a bonn nó a bhonn cánach roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35

    Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to differences between the Solvency II valuation of an asset or liability and its tax base before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  30. #2759378

    Méid na sócmhainní cánach iarchurtha (DTA) de bharr difríochtaí idir luacháil Shócmhainneacht II de chuid sócmhainne nó dliteanais agus a bonn nó a bhonn cánach má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount of deferred tax assets (DTA) due to differences between the Solvency II valuation of an asset or liability and its tax base if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  31. #2759485

    Méid iomlán na Sócmhainní Cánach Iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Total amount of the Deferred Tax Assets (DTA) in the balance-sheet using Solvency II valuation before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  32. #2759487

    Méid iomlán/meastachán na Sócmhainní Cánach Iarchurtha (DTA) má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Total amount/estimate of the Deferred Tax Assets (DTA) if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  33. #2759488

    Méid na sócmhainní cánach iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II de bharr tabhairt ar aghaidh caillteanas nó liúntas cánach roimhe sin roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to carry forward of previous loses or tax deductions before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  34. #2759489

    Méid/meastachán na sócmhainní cánach iarchurtha (DTA) de bharr tabhairt ar aghaidh caillteanas nó liúntas cánach roimhe sin má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount/estimate of deferred tax assets (DTA) due to carry forward of previous loses or tax deductions if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  35. #2759490

    Méid na sócmhainní cánach iarchurtha (DTA) sa chlár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II de bharr difríochtaí idir luacháil Shócmhainneacht II de chhuid sócmhainne nó dliteanais agus a bonn nó a bhonn cánach roimh an gcaillteanas meandrach a dtugtar tuairisc air in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount of deferred tax assets (DTA) in the balance-sheet using Solvency II valuation due to differences between the Solvency II valuation of an asset or liability and its tax base before the instantaneous loss described in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)

  36. #2759491

    Méid/meastachán na sócmhainní cánach iarchurtha (DTA) de bharr difríochtaí idir luacháil Shócmhainneacht II de chuid sócmhainne nó dliteanais agus a bonn nó a bhonn cánach má bunaíodh clár comhardaithe ina n-úsáidtear luacháil Shócmhainneacht II tar éis an chaillteanais mheandraigh, dá ndéantar foráil in Airteagal 207(1) agus (2) de Rialachán Tarmligthe (AE) 2015/35.

    Amount/estimate of deferred tax assets (DTA) due to differences between the Solvency II valuation of an asset or liability and its tax base if a balance-sheet using Solvency II valuation was set up after the instantaneous loss, as provided for in Article 207(1) and (2) of Delegated Regulation (EU) 2015/35.

    Commission Implementing Regulation (EU) 2023/894 of 4 April 2023 laying down implementing technical standards for the application of Directive 2009/138/EC of the European Parliament and the Council with regard to the templates for the submission by insurance and reinsurance undertakings to their supervisory authorities of information necessary for their supervision and repealing Implementing Regulation (EU) 2015/2450 (Text with EEA relevance)