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In forceInsurers outside Solvency II: Solvency I reporting (national)Last checked 11 November 2026

Non-Solvency II insurers: annual prudential return (S1 annuel)

A regulatory return listed by the French Prudential Supervision and Resolution Authority (Autorité de contrôle prudentiel et de résolution) (ACPR), France.

The annual prudential return of insurers outside Solvency II: French GAAP accounts and ENS-like templates, investment schedules, reinsurance, premiums by category, coverage of regulated commitments, solvency margin requirement, claims triangles and capital movements, with separate templates for insurance companies, branches, provident institutions and mutuals. Source

Official title: Collecte Solvabilité I - états annuels

The facts

Who files
Organisations outside the Solvency II regime within article L. 310-3-2 of the Insurance Code, article L. 211-11 of the Mutual Code and article L. 931-6-1 of the Social Security Code. FRPS are not subject to this collection. Source
How often
Annual. Source
Deadline
Year end + 4 months: at the latest 30/04/2026, 30/04/2027. Source
Format
Excel. Excel via OneGate using the template for the organisation's code (Insurance Code companies, their branches, provident institutions, mutuals). The Solvency I XBRL taxonomy is for internal use: it lets the ACPR process and validate the Excel file. Source
How it is filed
Filing routes recorded for the ACPR: OneGate (Banque de France reporting portal); ACPR online survey forms; ECB CASPER (registers of information of significant institutions). See how firms file with the ACPR.
Status
In forceIn force. Instruction 2026-I-09 of 10 July 2026 replaces instructions 2025-I-01 and 2020-I-08, which eSurfi still cites; it keeps the four-month deadline. Taxonomy Solvency I 1.1.1 (published 21/07/2026) applies from the 31/12/2026 reporting date. Source
Legal basis
Group
Insurers outside Solvency II: Solvency I reporting (national)

Templates (83)

The tables and forms inside the return. Plain name first, the ACPR's code in brackets.

  • Content of the submission: Insurance Code companies (SI.01.01)
  • Content of the submission: provident institutions (SI.01.02)
  • Content of the submission: mutuals (SI.01.03)
  • Content of the submission: Insurance Code branches (SI.01.04)
  • Basic information (FR.01.02)
  • Balance sheet, assets and liabilities (FR.02.01)
  • Life technical account (FR.03.01)
  • Non-life technical account (FR.03.02)
  • Non-technical account (FR.03.03)
  • Changes in equity: insurance companies (FR.04.01)
  • Changes in equity: mutuals (FR.04.02)
  • Changes in equity: provident institutions (FR.04.03)
  • Changes in fixed assets (FR.05.01)
  • Breakdown of non-technical provisions (FR.06.01)
  • Accruals and deferrals (FR.07.01)
  • Overheads by nature and destination, staff costs and commitments to management (FR.08.01)
Show all 83 templates
  • Income and expenses from voluntary contributions in kind (FR.09.01)
  • Financial data on social action (FR.10.01)
  • Financial result by movement, flow and type of security (FR.12.01)
  • Income statement by category (life and bodily injury) (FR.13.01)
  • Income statement by category (mixed and bodily injury) (FR.13.02)
  • Income statement by category (non-life and bodily injury) (FR.13.03)
  • Persons insured, covered and beneficiaries by type of cover (social risks) (FR.14.01)
  • Premiums and benefits by type of cover (social risks) (FR.14.02)
  • Health care costs and daily sickness allowances paid (FR.14.03)
  • Additional health care data: management costs, delegated compulsory scheme, solidarity cover and tax (FR.14.04)
  • Rates credited: life mathematical provisions by contract (FR.20.01)
  • Profit sharing: general fund (FR.22.01)
  • Profit sharing: Euro-croissance (FR.22.02)
  • Profit sharing: PERP (FR.22.03)
  • Minimum versus actual profit sharing (reconciliation) (FR.22.04)
  • Profit sharing: category 14 (FR.22.05)
  • Minimum guaranteed rate: monitoring of envelopes (FR.23.01)
  • Provisions for latent construction claims (FR.24.01)
  • Operations for unions of provident institutions (FR.25.01)
  • Valuation of real estate (FR.30.01)
  • Supplementary investment table: totals and reconciliations (TCEP) (SI.02.01)
  • Supplementary investment table: balance sheet values (TCEP) (SI.02.02)
  • Supplementary investment table: securities received as pledge (TCEP) (SI.02.03)
  • Supplementary investment table: branch 25 off-balance-sheet securities (TCEP) (SI.02.04)
  • Supplementary investment table: securities lending (TCEP) (SI.02.05)
  • Reinsurance accepted and ceded (C3) (SI.03.01)
  • Premiums by contract category and cover: life 1 (C4V) (SI.04.01)
  • Premiums by contract category and cover: life 2 (C4V) (SI.04.02)
  • Premiums by contract category and cover: life 3 (C4MV) (SI.04.03)
  • Premiums by contract category and cover: non-life 1 (C4D) (SI.04.04)
  • Premiums by contract category and cover: non-life 2 (C4I) (SI.04.05)
  • Premiums by contract category and cover: non-life 3 (C4MD) (SI.04.06)
  • Coverage of privileged commitments 1 (C5P1) (SI.05.01)
  • Coverage of privileged commitments 2 (C5I) (SI.05.02)
  • Coverage of privileged commitments 3 (C5M) (SI.05.03)
  • Solvency margin: minimum margin requirement and constituent items 1 (C6EE) (SI.06.01)
  • Solvency margin: minimum margin requirement and constituent items 2 (C6EE) (SI.06.02)
  • Solvency margin: minimum margin requirement and constituent items 3 (C6ME7) (SI.06.03)
  • Margin requirement under non-life rules 1 (C6EN) (SI.06.04)
  • Margin requirement under non-life rules 2 (C6EN) (SI.06.05)
  • Margin requirement under non-life rules 3 (C6MN7) (SI.06.06)
  • Margin requirement under life and capitalisation rules 1 (C6EV) (SI.06.07)
  • Margin requirement under life and capitalisation rules 2 (C6EV) (SI.06.08)
  • Margin requirement under life rules (C6MV) (SI.06.09)
  • Reinsurance plan 1 (C8) (SI.08.01)
  • Reinsurance plan 2 (C8 total) (SI.08.02)
  • Reinsurance plan 3 (C8) (SI.08.03)
  • Spread of reinsurers and event simulations (C9T) (SI.09.01)
  • Spread of reinsurers and event simulations (C9M) (SI.09.02)
  • Premiums and results by accident year 1 (C10) (SI.10.01)
  • Premiums and results by accident year 2 (C10 total) (SI.10.02)
  • Premiums and results by accident year 3 (C10 total) (SI.10.03)
  • Premiums and results by accident year 4 (C10) (SI.10.04)
  • Claims by accident year 1 (C11) (SI.11.01)
  • Claims by accident year 2 (C11 total) (SI.11.02)
  • Claims by accident year 3 (C11 total) (SI.11.03)
  • Claims by accident year 4 (C11) (SI.11.04)
  • Claims, payments and provisions by underwriting year 1 (C12) (SI.12.01)
  • Claims, payments and provisions by underwriting year 2 (C12 total) (SI.12.02)
  • Benefits and results by underwriting year 3 (C12 total) (SI.12.03)
  • Claims, payments and provisions by underwriting year 4 (C12) (SI.12.04)
  • Reinsurers' share of claims (C13) (SI.13.01)
  • Reinsurers' share of benefits (C13M) (SI.13.02)
  • Movements in capital sums (C20C_1) (SI.20.01)
  • Movements in capital sums: unit-linked (C20UC_2) (SI.20.02)
  • Movements in annuities (C20R_3) (SI.20.03)
  • Movements in membership forms or contracts, capital sums and annuities (C20M) (SI.20.04)

All templates of the four annual entry points in the Solvency I 1.1.0 annotated templates: s1_cda (Insurance Code companies), s1_css (provident institutions), s1_cdm (mutuals) and s1_cda_suc (branches); each organisation files the subset for its entry point. Old form codes (C3, C4, C5...) in brackets. Source

Validation rules

7,011 rules, as counted from the ACPR's published material. Software can run them exactly as published. Source

How they are written: XBRL assertions of the Solvency I taxonomy, which the ACPR applies to the Excel file.

The rules, on esurfi.banque-france.fr

How they were counted

Rows of sheet 'S1_validations_v1.1.0' (7,025 rows; not removed, one deactivated row excluded) whose filing indicator is not a quarterly template (SI.30.01, SI.01.05).

Counts are in the ACPR's own unit, so they are not comparable with other regulators' counts.

Public data

No published data from this return was found. No data from this return published by the ACPR was found on the pages checked. Source

Official documents (10)

The ACPR's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see ACPR's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.