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In forceSpecial purpose vehiclesLast checked 11 November 2026

Annual special purpose vehicle return (spv)

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

The annual report of a special purpose vehicle that takes on risks from insurers or reinsurers and funds them by issuing debt: balance sheet, off-balance-sheet items, assets held for each risk and the debt issued for each arrangement. It lets the vehicle's supervisor assess whether it continues to comply with the requirements for special purpose vehicles. Source

Official title: Annual reporting Special Purpose Vehicles

The facts

Who files
Special purpose vehicles authorised under Solvency II, filed with the supervisor of the Member State where the vehicle is established (Delegated Regulation (EU) 2015/35, Article 325). Source
How often
At least annually. Source
Deadline
No later than 14 weeks after the vehicle's financial year end, for financial years ending on or after 1 January 2019 (Delegated Regulation (EU) 2015/35, Article 325(4)(d)); unchanged in the version applicable from 30 January 2027 and in EIOPA's taxonomy roadmap. 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
Special purpose vehicles

Templates (7)

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

  • Content of the submission (SPV.01.01.20)
  • Basic information (SPV.01.02.20)
  • Balance sheet (SPV.02.01.20)
  • Special Purpose Vehicles reporting templates - Off-Balance sheet (SPV.02.02.20)
  • Special Purpose Vehicles reporting templates - Risks assumed (SPV.03.01.20)
  • Special Purpose Vehicles reporting templates - Risks assumed (SPV.03.02.20)
  • Technical table (T.99.01.01)

Entry point spv (code .20). Listed from taxonomy 2.8.2 Hotfix, in use for 2026 reference dates: the template groups linked from mod/spv-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 7 templates. Taxonomy 2.10.0, from the 31 March 2027 reference date, has 7 templates (release notes Table 1: 7); 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

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. No dataset built from special purpose vehicle returns was found on EIOPA's insurance statistics page (checked 2026-11-11). Source

Official documents (40)

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.