Line4

In forceSolvency II annual reportingLast checked 11 November 2026

Annual Solvency II return, individual insurer (ars)

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

The full annual Solvency II data set for a single insurer or reinsurer: balance sheet, own funds, the Solvency Capital Requirement (standard formula or internal model), the Minimum Capital Requirement, technical provisions, investments, reinsurance, intragroup transactions and more. It is the most detailed regular return under Solvency II. Source

Official title: Annual Solvency II reporting Solo

The facts

Who files
Every insurance and reinsurance undertaking under Solvency II, filed with its national supervisor. Source
How often
Once a year, for the financial year end. Source
Deadline
Within 14 weeks of the financial year end under the current rules (Delegated Regulation (EU) 2015/35, Article 312(1)(c)). From 30 January 2027 the amended Directive sets 16 weeks (Article 35b(1)), and EIOPA's taxonomy roadmap applies 16 weeks from the 31 December 2026 reference date. The national supervisor then has 4 more weeks (20 working days under EIOPA decision EIOPA-BoS-21/517) 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 (98)

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

  • Content of the submission (S.01.01.01)
  • Basic Information - General (S.01.02.01)
  • Basic Information - RFF and matching adjustment portfolios (S.01.03.01)
  • Balance sheet (S.02.01.01)
  • Liabilities by currency (S.02.02.01)
  • Off-balance sheet items - general (S.03.01.01)
  • Information on class 10 in Part A of Annex I of Solvency II Directive, excluding carrier's liability (S.04.02.01)
  • Basic Information - list of underwriting entities (S.04.03.01)
  • Activity by country- location of underwriting (S.04.04.01)
  • Activity by country - location of risk (S.04.05.01)
  • Premiums, claims and expenses by line of business (S.05.01.01)
  • List of assets (S.06.02.01)
  • Collective investment undertakings - look-through approach (S.06.03.01)
  • Climate change-related risks to investments (S.06.04.01)
  • Structured products (S.07.01.01)
  • Open derivatives (S.08.01.01)
Show all 98 templates
  • Income/gains and losses in the period (S.09.01.01)
  • Securities lending and repos (S.10.01.01)
  • Assets held as collateral (S.11.01.01)
  • Life and Health SLT Technical Provisions (S.12.01.01)
  • Life and Health SLT Technical Provisions - by country (S.12.02.01)
  • Projection of future gross cash flows (S.13.01.01)
  • Life obligations analysis (S.14.01.01)
  • Non-Life obligation analysis (S.14.02.01)
  • Cyber underwriting risk (S.14.03.01)
  • Information on annuities stemming from Non-Life Insurance obligations (S.16.01.01)
  • Non-Life Technical Provisions (S.17.01.01)
  • Non-Life Technical Provisions - By country (S.17.03.01)
  • Projection of future cash flows (Best Estimate - Non Life) (S.18.01.01)
  • Non-life insurance claims (S.19.01.01)
  • Development of the distribution of the claims incurred (S.20.01.01)
  • Loss distribution risk profile (S.21.01.01)
  • Underwriting risks non-life (S.21.02.01)
  • Non-life distribution of underwriting risks - by sum insured (S.21.03.01)
  • Impact of long-term guarantees measures and transitionals (S.22.01.01)
  • Information on the transitional on interest rates calculation (S.22.04.01)
  • Overall calculation of the transitional on technical provisions (S.22.05.01)
  • Best estimate subject to volatility adjustment by country and currency (S.22.06.01)
  • Own funds (S.23.01.01)
  • Detailed information by tiers on own funds (S.23.02.01)
  • Annual movements on own funds (S.23.03.01)
  • List of items on own funds (S.23.04.01)
  • Participations held (S.24.01.01)
  • Solvency Capital Requirement - for undertakings on Standard Formula (S.25.01.01)
  • Solvency Capital Requirement - for undertakings using an internal model (partial or full) (S.25.05.01)
  • Solvency Capital Requirement - Market risk (S.26.01.01)
  • Solvency Capital Requirement - Counterparty default risk (S.26.02.01)
  • Solvency Capital Requirement - Life underwriting risk (S.26.03.01)
  • Solvency Capital Requirement - Health underwriting risk (S.26.04.01)
  • Solvency Capital Requirement - Non-Life underwriting risk (S.26.05.01)
  • Solvency Capital Requirement - Operational risk (S.26.06.01)
  • Solvency Capital Requirement - Simplifications (S.26.07.01)
  • Solvency Capital Requirement - for undertakings using an internal model (partial or full) (S.26.08.01)
  • Internal model: Market and Credit risk - for financial instruments (S.26.09.01)
  • 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.27.01.01)
  • 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)
  • Excess of Assets over Liabilities (S.29.01.01)
  • Excess of Assets over Liabilities - explained by investments and financial liabilities (S.29.02.01)
  • Excess of Assets over Liabilities - explained by technical provisions (S.29.03.01)
  • Detailed analysis per period - Technical flows versus Technical provisions (S.29.04.01)
  • Facultative covers for non-life and life business basic data (S.30.01.01)
  • Facultative covers for non-life and life business shares data (S.30.02.01)
  • Outgoing Reinsurance Program basic data (S.30.03.01)
  • Outgoing Reinsurance Program shares data (S.30.04.01)
  • Share of reinsurers (including Finite Reinsurance and SPV's) (S.31.01.01)
  • Special Purpose Vehicles (S.31.02.01)
  • 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)
  • PEPP and PEPP saver information (S.52.01.01)
  • Content of the submission (SR.01.01.01)
  • Balance sheet (SR.02.01.01)
  • Life and Health SLT Technical Provisions (SR.12.01.01)
  • Non-Life Technical Provisions (SR.17.01.01)
  • Projection of future cash flows (Best Estimate - Matching portfolios) (SR.22.02.01)
  • Information on the matching adjustment calculation (SR.22.03.01)
  • Solvency Capital Requirement - for undertakings on Standard Formula (SR.25.01.01)
  • Solvency Capital Requirement - for undertakings using an internal model (partial or full) (SR.25.05.01)
  • Solvency Capital Requirement - Market risk (SR.26.01.01)
  • 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 undertakings using an internal model (SR.26.08.01)
  • Solvency Capital Requirement - Non-life and Health catastrophe risk (SR.27.01.01)
  • Technical table (T.99.01.01)

Entry point ars (code .01). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/ars-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 98 templates. Taxonomy 2.10.0, from the 31 March 2027 reference date, has 91 templates (release notes Table 1: 89); it drops S.21.01.01 (Loss distribution risk profile), S.21.02.01 (Underwriting risks non-life), S.21.03.01 (Non-life distribution of underwriting risks - by sum insured), S.22.06.01 (Best estimate subject to volatility adjustment by country and currency), S.23.02.01 (Detailed information by tiers on own funds), S.23.03.01 (Annual movements on own funds), S.29.01.01 (Excess of Assets over Liabilities), S.29.02.01 (Excess of Assets over Liabilities - explained by investments and financial liabilities), S.29.03.01 (Excess of Assets over Liabilities - explained by technical provisions), S.29.04.01 (Detailed analysis per period - Technical flows versus Technical provisions) and adds S.22.07.01 (Calculated volatility adjustment and corresponding best estimates by country and currency), S.27.02.01 (Catastrophe data - Loss data), S.27.03.01 (Catastrophe data - Exposure and premium data). The 2.10.0 release notes say templates 'S.30.01 and S.03.02' (as written) are kept in the taxonomy for ad hoc supervisory requests but are no longer part of the ITS on supervisory reporting. Source

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

Validation rules

2,450 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/ars.xsd), listed in an Excel workbook with an 'Expression' column; EIOPA switches rules off between releases through the ars-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 ars and whose 'Deactivated' column is 'no': 2,450 (1,664 ERROR, 786 WARNING; 2,322 marked 'Include in XBRL' yes). 48 more rows name ars 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 ars in 2,874 rows (1,612 ERROR, 1,262 WARNING; 2,665 '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 individual insurers, added up by country: balance sheet, own funds, premiums, claims and expenses (2016 onwards), use of transitional and long-term guarantee measures (from S.22.01) and cross-border premiums. It also publishes the annual European Insurance Overview and a statistical update on capital add-ons, both built from Solvency II annual reporting. 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: solo, annual

    Added up across firms · Excel and CSV (long-term guarantee measures and cross-border premiums: Excel only)

    Country-level annual statistics for individual insurers: balance sheet, own funds, and premiums, claims and expenses (2016 to 2025), use of transitional and long-term guarantee measures (2017 to 2025) and cross-border premiums. Last update 5 August 2026. Source

  • European Insurance Overview

    Added up across firms · Excel and HTML report

    Annual overview of the European insurance sector, based on annually reported Solvency II information; data for reference year 2025 with a digital report. 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 (48)

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.