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Name EIOPA Guidelines of 27 November 2014 No EIOPA-BoS-14/177 EN - Guidelines on the loss-absorbing capacity of technical provisions and deferred taxes
Author European Insurance and Occupational Pensions Authority (EIOPA)
Source website of the European Insurance and Occupational Pensions Authority (EIOPA)
Publication date 2. 2. 2015
Version in force as of The Guidelines shall apply from 1 January 2016.
Additional information:

www.eiopa.europa.eu