The facts
- Who files
- Every insurance and reinsurance undertaking must publish an SFCR and send it to its supervisor when it is published (Delegated Regulation (EU) 2015/35, Article 300(2)); using this XBRL entry point for the templates is optional. Source
- How often
- Once a year, with the SFCR. Source
- Deadline
- Published within 14 weeks of the financial year end under the current rules (Delegated Regulation (EU) 2015/35, Article 300); from 30 January 2027 the amended Directive sets 18 weeks (Article 51(7)). Source
- Format
- XBRL-XML. The SFCR itself is published as a document, normally on the firm's website. The XBRL entry point for its templates is optional and follows EIOPA's XBRL Filing Rules. Source
- How it is filed
- Filing route recorded for the EIOPA: EIOPA Hub. See how firms file with the EIOPA.
- Status
- In forceReference dates in 2026 are filed with taxonomy 2.8.2 or its optional NACE 2.1 Hotfix (2.8.2 applies until Q4/annual 2026 included). Taxonomy 2.10.0 applies from the Q1 2027 reference period. Source
- Legal basis
- Implementing Regulation (EU) 2023/895 (ITS on the solvency and financial condition report)
- Delegated Regulation (EU) 2015/35, Articles 300, 301 and 362 (SFCR deadlines and means of disclosure)
- Directive 2009/138/EC as amended by Directive (EU) 2025/2, applicable from 30 January 2027 (Article 35b reporting deadlines)
- Group
- Public disclosure
Templates (12)
The tables and forms inside the return. Plain name first, the EIOPA's code in brackets.
- Balance sheet (S.02.01.02)
- Premiums, claims and expenses by country (S.04.05.21)
- Premiums, claims and expenses by line of business (S.05.01.02)
- Life and Health SLT Technical Provisions (S.12.01.02)
- Non-Life Technical Provisions (S.17.01.02)
- Non-life insurance claims (S.19.01.21)
- Impact of long term guarantees measures and transitionals (S.22.01.21)
- Own funds (S.23.01.01)
- Solvency Capital Requirement - for undertakings on Standard Formula (S.25.01.21)
- Solvency Capital Requirement - for undertakings using an internal model (partial or full) (S.25.05.21)
- Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity (S.28.01.01)
- Minimum Capital Requirement - Both life and non-life insurance activity (S.28.02.01)
Entry point aps (code .21). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/aps-pre.xml, named from tab/tab-lab-en.xml (or the table label where the group label is generic). The 2.8.2 Hotfix release notes (Table 1) count 12 templates. Taxonomy 2.10.0, from the 31 March 2027 reference date, has 13 templates (release notes Table 1: 13); it adds S.22.07.21 (Calculated volatility adjustment and corresponding best estimates by country and currency). Source
This return's templates, with every other one, by area: Solvency II QRTs: every template in plain English.
Validation rules
No published validation rules were found for this return. EIOPA's XBRL Filing Rules still apply to the XBRL file. Source
Public data
No published data from this return was found. EIOPA does not publish these templates. Each insurer or group publishes its own SFCR, normally on its website, where it must stay available for at least five years (Delegated Regulation (EU) 2015/35, Article 301). Source
Official documents (42)
The EIOPA'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.
- Supervisory reporting - DPM and XBRL
Guidance · HTML
EIOPA's release page for the DPM and XBRL taxonomy packages.
- Supervisory reporting
Guidance · HTML
Lists the legal basis of each reporting framework in EIOPA's taxonomy.
- EIOPA Taxonomy Roadmap (applicable taxonomy versions and reporting deadlines)
List of returns · XLSX · 66.4 KB · 6 November 2026
Sheet 'SII Taxonomy Roadmap' gives, per entry point and reference date, the undertaking deadline, the national authority deadline and the taxonomy version.
SHA-256
6009b7ac1be3show in full6009b7ac1be3ec61e7412407634ed4251aebe00f15d66f262348b683c8766008 - EIOPA XBRL Taxonomy Licence Agreement
Other · PDF · 160.5 KB · 7 October 2025
Covers the release package: release notes, DPM dictionary and annotated templates, change log, DPM documentation, list of validations, validation syntax, XBRL taxonomy, instance examples, taxonomy documentation, filing rules, DPM database and list of known issues.
SHA-256
83476322ba55show in full83476322ba55c2fc952eb2c8402707deeb020982d3c938c5ae1436400619d7b0 - EIOPA-BoS-21/517 Decision of the Board of Supervisors on collection of information by EIOPA
Legal text · PDF · 733.1 KB · 17 December 2021
Binds national competent authorities: they send EIOPA the prudential and financial stability data collected from firms, in EIOPA's XBRL format, through the EIOPA Hub, applying the taxonomy validation rules (Articles 3, 4, 6, 7 and 8).
SHA-256
05a883354566show in full05a8833545663dd5679333cf9de2d72d87e0ef96baa9084040a34b1352510989 - EIOPA List of Known Issues
Known issues · XLSX · 92.6 KB · 3 June 2026
SHA-256
7ae641f69362show in full7ae641f69362f8c4276a56630e52038e8313a1221ea2e39f0089033b06c1f890 - Commission Implementing Regulation (EU) 2023/895 laying down implementing technical standards with regard to the procedures, formats and templates for the disclosure by insurance and reinsurance undertakings of their report on their solvency and financial condition
Legal text · PDF · 2.0 MB · 4 April 2023
The ITS on public disclosure (SFCR), applicable as of 31 December 2023.
SHA-256
4c3cf2353721show in full4c3cf2353721b81d1bcd6907c6ebfcc154ac025e1dcdeff6eb5f4bcbb621fd97 - Commission Delegated Regulation (EU) 2015/35 supplementing Directive 2009/138/EC (Solvency II), consolidated text of 14 November 2024
Legal text · XHTML · 43.5 MB · 14 November 2024
Article 312 (solo deadlines), Article 373 (group deadlines: solo plus 6 weeks), Articles 300 and 362 (SFCR deadlines), Article 325 (special purpose vehicles).
SHA-256
26b612368f48show in full26b612368f48b5b5869d2aaee8c4850007f6e3b2cb654ad798e1cacd8be7da61 - Directive 2009/138/EC (Solvency II), consolidated text applicable from 30 January 2027
Legal text · XHTML · 2.6 MB · 30 January 2027
Includes the changes made by Directive (EU) 2025/2. Article 35b sets the solo reporting deadlines, Article 254(3) the group deadlines, Articles 51(7) and 256(1) the SFCR deadlines.
SHA-256
a4c2c6b2b6bdshow in fulla4c2c6b2b6bd072c34b05a1b5e4809303c98cac86e33e9ab65477c5ae32080b0 - Commission Delegated Regulation (EU) 2026/269 amending Delegated Regulation (EU) 2015/35 as regards technical provisions, long-term guarantee measures, own funds, equity risk, spread risk on securitisation positions, other standard formula capital requirements, reporting and disclosure, proportionality and group solvency
Legal text · XHTML · 8.3 MB · 29 October 2025
In the consolidated text applicable from 30 January 2027, Articles 312 and 373 of Delegated Regulation (EU) 2015/35 no longer set deadlines; the deadlines move to the Directive.
SHA-256
c9c3ec3254c9show in fullc9c3ec3254c96a8b0fde6f136755cac19057d496c803397d92e664101ea64b54 - Solvency 2 XBRL taxonomy 2.8.2 Hotfix (EIOPA_SolvencyII_XBRL_Taxonomy_2.8.2_Hotfix.zip)
Taxonomy · ZIP · 43.8 MB · 30 June 2025
Optional NACE 2.1 hotfix of 2.8.2, same schemas and entry points; usable from the Q4/annual 2025 reference date.
SHA-256
b9126c663740show in fullb9126c6637403d9edf67bf586b91184e4e85fe30a131e35fa8bd6e1a6a9d1f18 - Solvency 2 XBRL taxonomy 2.8.2 (EIOPA_SolvencyII_XBRL_Taxonomy_2.8.2_Final.zip)
Taxonomy · ZIP · 43.6 MB · 15 October 2024
Applicable from the Q4 2024 / annual 2024 reference periods until Q4 / annual 2026 included.
SHA-256
d750b5f840f7show in fulld750b5f840f7f1e3f1277937cb74e66741c1040e22e98c8c3ec3ead5c8815d83 - Solvency 2 Release notes 2.8.2 Hotfix
Release note · PDF · 326.5 KB · 17 July 2025
SHA-256
79be4ae75bceshow in full79be4ae75bceaba875e7c6c7a4673999d861208405b3fc63bdacaed85c53b0a1 - DPM Dictionary 2.8.2 Hotfix
Data dictionary · XLSX · 1.0 MB · 30 June 2025
SHA-256
7007d0f4d0e5show in full7007d0f4d0e5a11ba5b6340290b0c133304858747efb3e6d6c4725e0278e2db7 - Solvency 2 Annotated Templates 2.8.2 Hotfix
Template · XLSX · 3.7 MB · 30 June 2025
SHA-256
2c4cdc726214show in full2c4cdc7262140970ccc40f3a0d3383869232f1816bc90652f4c1c0452d4ee914 - Solvency 2 Annotated Templates 2.8.2 Hotfix, template grouping
Template · XLSX · 2.2 MB · 30 June 2025
The 'Table of Contents' sheet maps every template to the entry points that use it.
SHA-256
979dd50f801bshow in full979dd50f801b6331c7a4c1c604248a9045384f41d429704b50499503f87efc4e - Change log between the 2.8.2 Hotfix and 2.8.2
Release note · XLSX · 67.8 KB · 30 June 2025
SHA-256
ae2921d1dce3show in fullae2921d1dce3a570b75f46d6c41aecb76a495e4348252c9cef09a23dbd582852 - DPM documentation 2.8.2
Guidance · PDF · 3.6 MB · 15 October 2024
SHA-256
569828b1e744show in full569828b1e744b121c94c862f5aa54a4b3ef7723b77368a3345726d4990c40734 - Solvency II List of validations 2.8.2 Hotfix
Validation rules · XLSX · 7.3 MB · 10 November 2026
Sheet 'Business Validation 2.8.2 HF': 6,145 rule rows, 131 of them deactivated.
SHA-256
cfdbb2390d8fshow in fullcfdbb2390d8f9e0a6773ee378dfa5a6337360b61327697317172ae817a077c07 - Solvency II List of validations 2.8.2
Validation rules · XLSX · 7.2 MB · 10 November 2026
SHA-256
1e0ae4d38e28show in full1e0ae4d38e28e5791890454fee51b8a993fb1f141ac33b241a12d3ecfa7df1c6 - Validation syntax (2.8.2 Hotfix)
Guidance · PDF · 204.9 KB · 30 June 2025
SHA-256
12e75ecbac76show in full12e75ecbac7601fe1e3e4c54505212823ad2756f0ab354ed12e3b0745e28dd3c - Solvency 2 XBRL instance examples 2.8.2 Hotfix
Sample · ZIP · 10.4 MB · 30 June 2025
SHA-256
0ff7c383a7dashow in full0ff7c383a7da85924c9e2976e9d242797b8576053b423258eb18dcbd12450614 - XBRL taxonomy documentation 2.8.2
Guidance · PDF · 632.8 KB · 15 October 2024
SHA-256
d37134b6437eshow in fulld37134b6437e4d8140942147e065c103626846a57d6c77c78607de0cf75e24fe - EIOPA XBRL Filing Rules (2.8.2 folder)
Filing rules · PDF · 775.9 KB · 3 January 2025
Common across all EIOPA reporting frameworks.
SHA-256
9dada561ef25show in full9dada561ef253a21efe2dfd3068c779e3ee35046c31ec6ee36a9f31ae0db1c6d - Solvency II DPM database 2.8.2 Hotfix
Data dictionary · ZIP · 9.5 MB · 30 June 2025
SHA-256
7419cf6de32bshow in full7419cf6de32b5a5a94d31e23db281739d0c3b6f0d8b028823f8fc51115d8b732 - Business package supporting 2.8.2 (instructions)
Instructions · ZIP · 10.3 MB · 15 October 2024
Listed under 'Instructions' for 2.8.2 and 2.8.2 Hotfix.
SHA-256
2903abe514e6show in full2903abe514e680228f8f0f32c647f87f9ec11dfb6836ded300bbb0dd6966020e - Solvency 2 XBRL taxonomy 2.10.0 (EIOPA_SolvencyII_XBRL_Taxonomy_2.10.0.zip)
Taxonomy · ZIP · 47.7 MB · 3 July 2026
To be used from the Q1 2027 reference date. Package publication date inside the zip: 2026-06-30.
SHA-256
315ca29d5785show in full315ca29d5785439bd2f1666df4cedc577381a304e6f07845157d78619b2392ba - Solvency 2 Release notes 2.10.0 (EIOPA-26-488)
Release note · PDF · 263.8 KB · 14 July 2026
SHA-256
d3630a1b45e4show in fulld3630a1b45e4de96f387e409572a21c1dce6fdebba5b3bbe1c17ff35cce2ba8a - DPM Dictionary 2.10.0
Data dictionary · XLSX · 1.4 MB · 3 July 2026
SHA-256
82500477049fshow in full82500477049f1505cae2c6172f8f33cb8302728e9d39a3451d1cd5544df5a6de - Solvency 2 Annotated Templates 2.10.0
Template · XLSX · 3.7 MB · 3 July 2026
SHA-256
518980394e10show in full518980394e10913a68240238b65123f5bd4f2df5dffe56365a284c9388cbd0e6 - Solvency 2 Annotated Templates 2.10.0, template grouping
Template · XLSX · 2.3 MB · 3 July 2026
SHA-256
f4cb887c0022show in fullf4cb887c002200dea90e28613f18a49326863d26ce12b7793c167e8b0c2198e4 - Solvency 2 Annotated Templates 2.10.0, legacy format
Template · XLSX · 2.3 MB · 3 July 2026
SHA-256
f38be3b304adshow in fullf38be3b304ad0bb01cf1db524b85a42c1bf4195ac94900cc0f904552d8d659e7 - Change log between the 2.10.0 and 2.8.2 Hotfix
Release note · XLSX · 720.6 KB · 6 July 2026
SHA-256
0dada2e6cfd4show in full0dada2e6cfd42b125fc1d83530b66e835188a9b6dee9b66e93b184b519f11a2f - DPM documentation (2.10.0)
Guidance · PDF · 3.7 MB · 3 July 2026
SHA-256
60ab186365a3show in full60ab186365a3eac11d73ece8c71cea8bcc389939ef360740e74af1763712a7c4 - Solvency II List of validations 2.10.0
Validation rules · XLSX · 8.4 MB · 30 June 2026
Sheet 'Business Validation 2.10.0': 6,767 rule rows, none deactivated.
SHA-256
e9669b75bbc6show in fulle9669b75bbc6394a1a04681c83480e4769b0bce82ba23fe089cecf2a23c08390 - Validation syntax (2.10.0)
Guidance · PDF · 218.3 KB · 3 July 2026
SHA-256
62d7bfd776d5show in full62d7bfd776d5d558d57536a408a24f4eaf1fdfcc9bf0778f0da5778a0d4579b7 - Solvency 2 XBRL instance examples 2.10.0
Sample · ZIP · 4.8 MB · 3 July 2026
For each entry point, one instance with random data in every cell and one with zeros (2.10.0 release notes).
SHA-256
31494f7a34ddshow in full31494f7a34dd03399002a33abc0d07df87ba6d927c74ce4d8dbea81a4297e7e2 - XBRL taxonomy documentation (2.10.0)
Guidance · PDF · 745.5 KB · 3 July 2026
Section VII.3.6.8 describes how rules are deactivated through {module code}-ignore-val.xml files.
SHA-256
80e17bc0eee8show in full80e17bc0eee8a1c4d9a051278ffc2a4e44f1dc51449e0084620839ff625a5b56 - EIOPA XBRL Filing Rules (2.10.0 folder)
Filing rules · PDF · 969.8 KB · 6 July 2026
Common across all EIOPA reporting frameworks.
SHA-256
c8aff3f95735show in fullc8aff3f95735615797a902efe4807fe6eb020b09c873a0ea6d2371bdd8c69c44 - Solvency II DPM database 2.10.0
Data dictionary · ZIP · 12.8 MB · 12 August 2026
SHA-256
2cf58ed196a7show in full2cf58ed196a7a770d68d2f0b93b7bea5260285391decadcad73fe4bd2e6f1d3e - EIOPA-26-081 Final report on supervisory reporting and public disclosure requirements under Solvency II
Instructions · PDF · 882.7 KB · 30 March 2026
Draft amended ITS on supervisory reporting and public disclosure, submitted to the European Commission on 30 March 2026. Taxonomy 2.10.0 is built on it (2.10.0 release notes).
SHA-256
55bfaed2302fshow in full55bfaed2302f34f5281248fd1d0344910ff9f839eebe9df2be039cf23071079c - Validation deactivation file aps-ignore-val.xml (2.8.2)
Validation rules · XML · 1.2 KB · 10 November 2026
Linked by absolute URL from the aps entry point of 2.8.2; EIOPA updates it to switch off rules between releases.
SHA-256
99b3ee7a09a8show in full99b3ee7a09a899a99ef6e433141151e5edd7a072a6e1ad3236d5f4a66f6ae5f1
Sources
Every page and document this return's facts were read from.
- dev.eiopa.europa.eu/Taxonomy/Full/2.8.2_hotfix/S2/EIOPA_SolvencyII_Release_Notes_2.8.2_Hotfix.pdf
- publications.europa.eu/resource/cellar/d4117d51-ac28-11ef-acb1-01aa75ed71a1.0001.02/DOC_1
- dev.eiopa.europa.eu/Taxonomy/Full/2.8.2_hotfix/S2/EIOPA_SolvencyII_XBRL_Taxonomy_2.8.2_Hotfix.zip
- dev.eiopa.europa.eu/Taxonomy/Full/2.8.2_hotfix/S2/EIOPA_SolvencyII_Validations_2.8.2_Hotfix.xlsx
- eiopa.europa.eu/tools-and-data/supervisory-reporting-dpm-and-xbrl_en
- publications.europa.eu/resource/cellar/9c99d994-eb07-11ed-a05c-01aa75ed71a1.0006.01/DOC_1
- publications.europa.eu/resource/cellar/d302a104-3dd1-11f1-814f-01aa75ed71a1.0008.02/DOC_1
- eiopa.europa.eu/document/download/1f49b6ff-0f27-4ce2-b6f1-89dc1fd61c20_en?filename=Eiopa_taxonomy_roadmap.xlsx
- eiopa.europa.eu/tools-and-data/supervisory-reporting_en
- dev.eiopa.europa.eu/Taxonomy/Full/2.10.0/S2/EIOPA_SolvencyII_Validations_2.10.0.xlsx
- dev.eiopa.europa.eu/Taxonomy/Full/2.10.0/S2/EIOPA_SolvencyII_XBRL_Taxonomy_2.10.0.zip
- dev.eiopa.europa.eu/Taxonomy/Full/2.10.0/S2/EIOPA_SolvencyII_Release_Notes_2.10.0.pdf
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 EIOPA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.
Source: EIOPA - European Insurance and Occupational Pensions Authority, https://eiopa.europa.eu/. This document has been drafted using material downloaded from EIOPA website; EIOPA does not endorse this publication and in no way is liable for copyright or other intellectual property rights infringements nor for any damages caused to third-parties through this publication. Taxonomy release files copied here: EIOPA owns the copyright, and the taxonomy is available for download, free of charge, on https://www.eiopa.europa.eu/tools-and-data/supervisory-reporting-dpm-and-xbrl_en (EIOPA XBRL Taxonomy Licence Agreement, copied with them).
Last checked 11 November 2026.
