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In forceFinancial stability reportingLast checked 11 November 2026

Quarterly financial stability return, insurance group (qfg)

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

Extra quarterly data that EIOPA collects from large insurance groups for financial stability analysis: group balance sheet, premiums, list of assets, own funds, an approximate quarterly net Solvency Capital Requirement, duration of technical provisions, profit and loss, lapses and liquidity risk. Much of it is also in the group Solvency II returns, but it is asked for earlier or more often. Source

Official title: Quarterly Financial Stability reporting Group

The facts

Who files
Individual insurers and reinsurers, third-country branches and groups that meet the size criteria in EIOPA's Guidelines on reporting for financial stability purposes (Guideline 2), filed with the national supervisor: more than EUR 12 billion of total assets on the Solvency II balance sheet under the current (2024) Guidelines, and more than EUR 20 billion under the Guidelines applicable from 30 January 2027. An individual insurer or branch reports only if it does not belong to a group that already reports, and firms granted limited reporting by their supervisor are exempt. Source
How often
Quarterly, with some templates only semi-annually: under the Guidelines applicable from 30 January 2027, liquidity risk (S.14.04, S.14.05), duration of technical provisions (S.38.01) and profit and loss (S.39.01) are sent semi-annually (Guidelines 9 and 11) and the rest quarterly (Guidelines 10 and 12). The current Guidelines also have semi-annual and quarterly sets. Source
Deadline
Within 7 weeks after the end of the reference period, in both the current Guidelines (Guideline 14) and those applicable from 30 January 2027 (Guideline 13), which describe it as 2 weeks after the 5-week quarterly Solvency II deadline; EIOPA's taxonomy roadmap gives the same 7 weeks. The national supervisor then has 2 more days (2 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
Financial stability reporting

Templates (13)

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

  • Content of the submission (S.01.01.13)
  • Basic Information - General (S.01.02.04)
  • Balance sheet (S.02.01.01)
  • Premiums, claims and expenses by line of business (S.05.01.13)
  • List of assets (S.06.02.04)
  • Liquidity risk for life business (S.14.04.11)
  • Liquidity risk for non-life business (S.14.05.11)
  • Own funds (S.23.01.13)
  • Solvency Capital Requirement (S.25.04.13)
  • Duration of technical provisions (S.38.01.11)
  • Profit and Loss (S.39.01.11)
  • Lapses (S.41.01.11)
  • Technical table (T.99.01.01)

Entry point qfg (code .13). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/qfg-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 13 templates. Taxonomy 2.10.0, from the 31 March 2027 reference date, has 13 templates (release notes Table 1: 13); the template codes are unchanged. Source

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

Validation rules

338 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/qfg.xsd), listed in an Excel workbook with an 'Expression' column; EIOPA switches rules off between releases through the qfg-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 qfg and whose 'Deactivated' column is 'no': 338 (273 ERROR, 65 WARNING; 331 marked 'Include in XBRL' yes). 10 more rows name qfg 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 qfg in 365 rows (275 ERROR, 90 WARNING; 358 '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

No published data from this return was found. EIOPA uses these data for its financial stability analysis and to inform the European Systemic Risk Board. EIOPA's statistics FAQ describes an annual EEA-level release of profitability indicators (return on assets and on equity) and duration of technical provisions based on financial stability reporting, but no such dataset was listed on the insurance statistics page on 2026-11-11. 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.

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.