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In forceSolvency II annual reportingLast checked 11 November 2026

Annual Solvency II return, insurance group (arg)

A regulatory return listed by the European Insurance and Occupational Pensions Authority (EIOPA), European Union.

The full annual Solvency II data set for an insurance group: group balance sheet, own funds, group Solvency Capital Requirement, the undertakings in the scope of the group, intragroup transactions and risk concentrations. The group supervisor uses it to assess the solvency of the group as a whole. Source

Official title: Annual Solvency II reporting Group

The facts

Who files
The participating insurance or reinsurance undertaking, insurance holding company or mixed financial holding company at the head of a group under Solvency II group supervision, filed with the group supervisor (Delegated Regulation (EU) 2015/35, Articles 372 and 373). Source
How often
Once a year, for the financial year end. Source
Deadline
Within 20 weeks of the financial year end under the current rules: the solo deadline plus 6 weeks (Delegated Regulation (EU) 2015/35, Article 373). From 30 January 2027 the amended Directive sets 22 weeks (Article 254(3)), and EIOPA's taxonomy roadmap applies 22 weeks from the 31 December 2026 reference date. The group supervisor then has 28 more days to send the data to EIOPA. National supervisors may move a deadline that falls on a non-working day, so firms should check their own supervisor's date. Source
Format
XBRL-XML. Firms file in the data exchange formats set by their national supervisor or group supervisor (Implementing Regulation (EU) 2023/894, Article 1). National supervisors send the data on to EIOPA as XBRL 2.1 instance documents built on EIOPA's Solvency II taxonomy (EIOPA decision EIOPA-BoS-21/517, Article 6), following EIOPA's XBRL Filing Rules and applying the taxonomy's validation rules (Article 8). 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
Group
Solvency II annual reporting

Templates (67)

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

  • Content of the submission (S.01.01.04)
  • Basic Information - General (S.01.02.04)
  • Basic Information - RFF and matching adjustment portfolios (S.01.03.04)
  • Balance sheet (S.02.01.01)
  • Liabilities by currency (S.02.02.01)
  • Off-balance sheet items - general (S.03.01.04)
  • Premiums, claims and expenses by line of business (S.05.01.01)
  • Premiums, claims and expenses by country (S.05.02.04)
  • List of assets (S.06.02.04)
  • Collective investment undertakings - look-through approach (S.06.03.04)
  • Structured products (S.07.01.04)
  • Open derivatives (S.08.01.04)
  • Income/gains and losses in the period (S.09.01.04)
  • Securities lending and repos (S.10.01.04)
  • Assets held as collateral (S.11.01.04)
  • Impact of long-term guarantees measures and transitionals (S.22.01.04)
Show all 67 templates
  • Own funds (S.23.01.04)
  • Detailed information by tiers on own funds (S.23.02.04)
  • Annual movements on own funds (S.23.03.04)
  • List of items on own funds (S.23.04.04)
  • Solvency Capital Requirement - for groups on Standard Formula (S.25.01.04)
  • Solvency Capital Requirement - for groups using an internal model (partial or full) (S.25.05.04)
  • Solvency Capital Requirement - Market risk (S.26.01.04)
  • Solvency Capital Requirement - Counterparty default risk (S.26.02.04)
  • Solvency Capital Requirement - Life underwriting risk (S.26.03.04)
  • Solvency Capital Requirement - Health underwriting risk (S.26.04.04)
  • Solvency Capital Requirement - Non-Life underwriting risk (S.26.05.04)
  • Solvency Capital Requirement - Operational risk (S.26.06.04)
  • Solvency Capital Requirement - Simplifications (S.26.07.04)
  • Solvency Capital Requirement - for groups using an internal model (partial or full) (S.26.08.04)
  • Internal model: Market and Credit risk - for financial instruments (S.26.09.04)
  • Internal model - Credit event risk Portfolio view details (S.26.10.01)
  • Internal model - Credit risk details for financial instruments (S.26.11.01)
  • Internal model - Credit risk Non-Financial Instruments (S.26.12.01)
  • Internal model - Non-life & Health NSLT Underwriting risk (S.26.13.01)
  • Internal model - Life and Health underwriting risk (S.26.14.01)
  • Internal model - Operational risk (S.26.15.01)
  • Internal model - Model Changes (S.26.16.01)
  • Solvency Capital Requirement - Non-life and Health catastrophe risk (S.27.01.04)
  • Share of reinsurers (including Finite Reinsurance and SPV's) (S.31.01.04)
  • Special Purpose Vehicles (S.31.02.04)
  • Undertakings in the scope of the group (S.32.01.04)
  • Insurance and Reinsurance individual requirements (S.33.01.04)
  • Other regulated and non-regulated financial undertakings including insurance holding companies and mixed financial holding company individual requirements (S.34.01.04)
  • Contribution to group Technical Provisions (S.35.01.04)
  • IGT - Equity-type transactions, debt and asset transfer (S.36.01.01)
  • IGT - Derivatives (S.36.02.01)
  • IGT - P&L (S.36.05.01)
  • IGT - Off-balance sheet and contingent liabilities (S.36.06.01)
  • IGT - Insurance-reinsurance (S.36.07.01)
  • Risk concentration - Exposure to Counterparties (S.37.01.04)
  • Risk Concentration - Exposure by currency, sector, country (S.37.02.04)
  • Risk Concentration - Exposure by asset class and rating (S.37.03.04)
  • Content of the submission (SR.01.01.04)
  • Balance sheet (SR.02.01.01)
  • Solvency Capital Requirement - for groups on Standard Formula (SR.25.01.04)
  • Solvency Capital Requirement - for groups using an internal model (partial or full) (SR.25.05.04)
  • Solvency Capital Requirement - Market risk (SR.26.01.04)
  • Solvency Capital Requirement - Counterparty default risk (SR.26.02.01)
  • Solvency Capital Requirement - Life underwriting risk (SR.26.03.01)
  • Solvency Capital Requirement - Health underwriting risk (SR.26.04.01)
  • Solvency Capital Requirement - Non-Life underwriting risk (SR.26.05.01)
  • Solvency Capital Requirement - Operational risk (SR.26.06.01)
  • Solvency Capital Requirement - Simplifications (SR.26.07.01)
  • Solvency Capital Requirement - for groups using an internal model (SR.26.08.04)
  • Solvency Capital Requirement - Non-life and Health catastrophe risk (SR.27.01.01)
  • Technical table (T.99.01.01)

Entry point arg (code .04). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/arg-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 67 templates. Taxonomy 2.10.0, from the 31 March 2027 reference date, has 65 templates (release notes Table 1: 65); it drops S.23.03.04 (Annual movements on own funds), S.37.03.04 (Risk Concentration - Exposure by asset class and rating). Source

This return's templates, with every other one, by area: Solvency II QRTs: every template in plain English.

Validation rules

1,458 rules, as counted from the EIOPA's published material. Software can run them exactly as published. Source

How they are written: XBRL Formula 1.0 assertions in the taxonomy package (linked from mod/arg.xsd), listed in an Excel workbook with an 'Expression' column; EIOPA switches rules off between releases through the arg-ignore-val.xml deactivation file..

EIOPA's Guidelines on reporting and public disclosure include the mandatory application of the validation rules published by EIOPA (List of Validations). ERROR rules must pass for a report to be accepted; WARNING rules flag possible errors without blocking the report.

The rules, on dev.eiopa.europa.eu

How they were counted

Rows of sheet 'Business Validation 2.8.2 HF' in EIOPA_SolvencyII_Validations_2.8.2_Hotfix.xlsx (updated 10 November 2026) whose 'Severity and modules' column names arg and whose 'Deactivated' column is 'no': 1,458 (1,123 ERROR, 335 WARNING; 1,385 marked 'Include in XBRL' yes). 34 more rows name arg but are deactivated. For 2.10.0, sheet 'Business Validation 2.10.0' of EIOPA_SolvencyII_Validations_2.10.0.xlsx (last update 30 June 2026) names arg in 1,819 rows (1,135 ERROR, 684 WARNING; 1,747 'Include in XBRL' yes), none deactivated.

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

Public data

Published only added up across firms. EIOPA publishes annual statistics for insurance groups, added up by country: balance sheet, own funds and premiums, claims and expenses (2016 onwards), and a statistical update on capital add-ons for undertakings and groups. No figures for individual firms are published: EIOPA publishes a figure only if it covers at least three reporting entities (statistics FAQ, question 7). Source

Where it is published (Excel and CSV)

  • EIOPA insurance statistics: groups, annual

    Added up across firms · Excel and CSV

    Country-level annual statistics for insurance groups: balance sheet, own funds, and premiums, claims and expenses (2016 to 2025). Last update 12 October 2026. Source

  • Statistical update on the use of capital add-ons

    Added up across firms · Excel and HTML dashboard

    Use of capital add-ons by national supervisors, for undertakings and groups, by country and for the EEA (2017 to 2024), based on year-end Solvency II reporting templates. EIOPA reports it each year to the European Parliament, the Council and the Commission (Directive Article 52). Source

Official documents (45)

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.

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 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.