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In forceSolvency II quarterly reportingLast checked 11 November 2026

Quarterly Solvency II return, branch of a non-EU insurer (qrb)

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

The quarterly Solvency II data set for the EU branch of an insurer whose head office is outside the EU: branch balance sheet, list of investments and branch own funds. It lets the host supervisor check that policyholders of the branch are as well protected as those of an EU insurer. Source

Official title: Quarterly Solvency II reporting Third country branches

Check a QRB file, free

The facts

Who files
Branches of third-country insurance undertakings (insurers with their head office outside the EU), filed with the host supervisor of the Member State where the branch is, under EIOPA's Guidelines on the supervision of branches of third-country insurance undertakings (Guidelines 44 to 47). Source
How often
Quarterly, for each quarter end. Source
Deadline
No later than 5 weeks after the quarter end (Guideline 56 of the branch guidelines). From 30 January 2027 the revised guidelines point instead to the deadlines in Article 35b of the amended Directive, also 5 weeks. The national supervisor then has 2 more weeks to send the data to EIOPA (taxonomy roadmap). 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 quarterly reporting
Check a file before you file it

Line4 Check for Solvency II runs EIOPA's own validation rules on a qrb file in your browser, free. Your file never leaves your computer. What it runs, from its published manifest:

  • EIOPA taxonomy 2.10.0: 282 of EIOPA's 363 checks (77%).
  • EIOPA taxonomy 2.8.2: 311 of EIOPA's 386 checks (80%).

It is not a substitute for the validation the supervisor runs when you submit.

Templates (13)

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

  • Content of the submission (S.01.01.08)
  • Basic Information (S.01.02.07)
  • Balance sheet (S.02.01.08)
  • Premiums, claims and expenses by line of business (S.05.01.02)
  • List of assets (S.06.02.07)
  • Collective investment undertakings - look-through approach (S.06.03.01)
  • Open derivatives (S.08.01.01)
  • Life and Health SLT Technical Provisions (S.12.01.02)
  • Non-Life Technical Provisions (S.17.01.02)
  • Own funds (S.23.01.08)
  • 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)
  • Technical table (T.99.01.01)

Entry point qrb (code .08). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/qrb-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 11 templates (release notes Table 1: 11); it drops S.28.01.01 (Minimum Capital Requirement - Only life or only non-life insurance or reinsurance activity), S.28.02.01 (Minimum Capital Requirement - Both life and non-life insurance activity). Source

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

Validation rules

525 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/qrb.xsd), listed in an Excel workbook with an 'Expression' column; EIOPA switches rules off between releases through the qrb-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 qrb and whose 'Deactivated' column is 'no': 525 (405 ERROR, 120 WARNING; 504 marked 'Include in XBRL' yes). 8 more rows name qrb 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 qrb in 519 rows (388 ERROR, 131 WARNING; 498 '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. No dataset built from the third-country branch returns as such was found on EIOPA's insurance statistics page (checked 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.