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

Non-life annual statutory return, insurers outside Solvency II (Non-Life Annual Return)

A regulatory return listed by the Central Bank of Ireland (CBI), Ireland.

The annual statutory return of a non-life insurer outside Solvency II: underwriting accounts, EU business, assets, currency matching, claims settlement, balance sheet, profit and loss, solvency margin, reinsurance, a directors' certificate and an auditor's certificate. Some forms are laid before the Oireachtas and made available for public inspection. Source

Official title: Non-Life Annual Statutory Returns

The facts

Who files
Non-life insurance undertakings not subject to Solvency II (the guidance is listed on the Central Bank's page for undertakings outside Solvency II). Source
How often
Annually. Source
Deadline
Within six months of the year end under S.I. 202 of 1995; the guidance (January 2008) says the regulator asked firms to submit within four months of year end. Source
Format
Other. The guidance does not name a file format; it says the format laid down in S.I. 202 of 1995 must not be altered. Source
How it is filed
Filing routes recorded for the CBI: Central Bank of Ireland Portal (formerly the Online Reporting System, ONR); MiFIR transaction reporting Machine to Machine channel; Online Reporting System (ONR), now linked as 'Credit Union Auditor Reporting'; Email to the Central Bank. See how firms file with the CBI.
Status
In force
Group
Insurers outside Solvency II (national)

Templates (17)

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

  • Underwriting Account - One Year Business - Gross and Net Figures (Form 1)
  • Underwriting Account - One Year Business - Net Figures (Form 2)
  • Underwriting Revenue Account for Marine, Aviation and Transit - Three Years Business (Form 3)
  • Underwriting Account - Three Years Business - Net Figures (Form 4)
  • Summary Details of EU Business (Form 5)
  • Asset Analysis (Form 6)
  • Currency Matching Analysis - Net Figures (Form 7)
  • Claims Settlement Analysis (Form 8)
  • Statement of Method Used to Calculate UPR (Form 9)
  • Balance Sheet (Form 10)
  • Profit and Loss Account (Form 11)
  • Assets/Liabilities Summary (Form 12)
  • Employment Statistics (Form 13)
  • Calculation of Solvency Margin (Form 14)
  • Details of Reinsurance Treaties (Form 15)
  • Details of Facultative Reinsurance (Form 16)
Show all 17 templates
  • Directors Certificate (Form 17)

Forms in the January 2008 guidance notes, which also cover an auditor's certificate. Source

Validation rules

No published validation rules were found for this return. Source

Public data

No published data from this return was found. No published data from this return was found on the Central Bank pages checked. Source

Official documents (2)

The CBI'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 CBI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Contains Irish Public Sector Information from the Central Bank of Ireland (https://www.centralbank.ie), copyright Central Bank of Ireland, re-used under the Bank's licence for re-use of public sector information (https://www.centralbank.ie/fns/re-use-of-public-sector-information). This library summarises it in plain English and links the originals; the Central Bank of Ireland does not endorse this library.

Last checked 11 November 2026.