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In forceSolvency UK: public disclosureLast checked 11 November 2026

Solvency and financial condition report of a single insurer (SFCR, APS)

A regulatory return listed by the Bank of England (PRA), insurers, United Kingdom.

A public yearly report on the insurer's business and performance, governance, risks, valuation and capital, with a short summary for policyholders and a set of standard tables (balance sheet, premiums and claims, technical provisions, own funds, SCR and MCR). It must include a clear and concise summary that policyholders can understand (Reporting 3.3(6)). Source

Official title: Solvency and Financial Condition Report (SFCR); taxonomy entry point APS, Annual Solvency II public disclosure Solo

The facts

Who files
UK insurers under Solvency UK must publish an SFCR every year (Reporting 3.1), with the templates in Chapter 3A Article 4. Third-country branches are not covered: rule 1.3 applies only Chapter 2 and parts of Chapter 2A to them. Source
How often
Annual. Source
Deadline
Published no later than 70 business days after the firm's financial year end (Reporting 2.5B(12)(a)), and sent to the PRA as soon as it is published (Reporting 3.9). Source
Format
Other. A public report on the firm's own website, with the quantitative templates included in it. The firm must also send it to the PRA as soon as it is published (Reporting 3.9), in electronic format (2.13). The PRA's Q&A (A6) says no separate disclosure return is filed through BEEDS: the DIS entry points in the taxonomy only signpost the templates. Source
How it is filed
Filing routes recorded for the PRA: BEEDS (Bank of England Electronic Data Submission portal); Email to the Bank's insurance data mailbox. See how firms file with the PRA.
Status
In force
Legal basis
Group
Solvency UK: public disclosure

Templates (12)

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

  • Balance sheet (IR.02.01.02)
  • Premiums, claims and expenses by country (IR.05.02.01)
  • Life income and expenditure (IR.05.03.02)
  • Non-life income and expenditure (IR.05.04.02)
  • Life technical provisions (IR.12.01.02)
  • Non-Life Technical Provisions (IR.17.01.02)
  • Non-life claim development (IR.19.01.21)
  • Impact of long term guarantees measures and transitionals (IR.22.01.21)
  • Own funds (IR.23.01.01)
  • Solvency Capital Requirement (IR.25.04.21)
  • Minimum Capital Requirement - Only life or only non-life activity (IR.28.01.01)
  • Minimum Capital Requirement - Both life and non-life activity (IR.28.02.01)

Templates of the APS (disclosure) entry point in taxonomy v2.2.0 (Bank's labels), for reference dates on or after 31 December 2026. Source

Validation rules

191 rules, as counted from the PRA's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula 1.0 assertions in the taxonomy package (val folder of each framework), plus an Excel list of every rule with its expression, severity and entry points.

The rules exist in the DIS file, but the PRA's Q&A (A6) says no separate disclosure return is filed through BEEDS, so they are not applied to a filing.

The rules, on bankofengland.co.uk

How they were counted

Distinct rule codes in sheet 'dis' of 'Bank of England Insurance Taxonomy Validations v2.2.0 - DIS.xlsx' (validations zip) whose 'Severity and modules' column names APS, with 'Include in XBRL' = yes and 'Deactivated' = no (191), less 0 rule codes set to 'Deactivate' on sheet 'Version 2.2.0' of the validation deny list. The sheet lists 194 rule codes for APS in all; 3 have 'Include in XBRL' = no.

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

Public data

Published firm by firm. Each firm publishes its own SFCR: where it has a website the SFCR must be disclosed there, otherwise on a trade association website where permitted (Reporting Chapter 3A, Article 3B(1) and (2)). No central PRA collection of SFCRs was found on the pages checked. Source

Where it is published (Report on each firm's website (format not set in the rules read))

  • Solvency and financial condition reports (published by each firm)

    Firm by firm · Reports on each firm's website

    Each Solvency UK insurer and group publishes its own yearly SFCR, with standard tables on balance sheet, premiums and claims, technical provisions, own funds, SCR and MCR, on its own website (or a trade association website). The PRA rules require publication; they do not set up a central PRA collection, and none was found on the pages checked. Source

Official documents (9)

The PRA'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 PRA'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.