Article 205
General provisions
The adjustment referred to in Article 103(c) of Directive 2009/138/EC for the loss-absorbing capacity of technical provisions and deferred taxes shall be the sum of the following items:
                              (a) 
                           
                           the adjustment for the loss-absorbing capacity of technical provisions;
                              (b) 
                           
                           the adjustment for the loss-absorbing capacity of deferred taxes.