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In forceInsurers: national financial statement returns (national)Last checked 13 November 2026

Income statement and balance sheet tables (VA)

A regulatory return listed by the Finanssivalvonta (Financial Supervisory Authority, Finland) (FIN-FSA), Finland.

A national FIN-FSA return, table 'VA' under FIN-FSA regulations and guidelines 1/2011 (Submission of machine-readable supervisory data to the FIN-FSA by an entity operating in the insurance market): income statement and balance sheet tables. Source

The facts

Who files
All Finnish insurance-market entities under regulation 1/2011: life insurers, non-life insurers, employee pension insurance companies, the Farmers' Social Insurance Institution's pension scheme (Mela) and the Seafarers' Pension Fund, pension funds and pension foundations (benefit-based and contribution-based), and Keva (the local government and wellbeing services pensions institution). Source
How often
Annually, as at 31 December. Source
Deadline
31 March for employee pension insurance companies, life insurers, non-life insurers, the farmers' pension institution and the Seafarers' Pension Fund; 30 April for pension funds, pension foundations and Keva. Source
Format
CSV. Filed through the Reporter Portal as a CSV file built to FIN-FSA's data collection, under FIN-FSA's 'Vakra' insurance-sector data collection arrangement. Source
How it is filed
Filing routes recorded for the FIN-FSA: Reporter Portal (Raportoijan portaali) and Validation Service; MiFIR transaction reporting (SFTP); Secure email. See how firms file with the FIN-FSA.
Status
In force
Legal basis
Group
Insurers: national financial statement returns (national)

Templates (13)

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

  • Income statement (VA01a)
  • Income statement (VA01b)
  • Income statement (VA01c)
  • Income statement (VA01e)
  • Income statement (VA01f)
  • Income statement (VA01h)
  • Balance sheet - assets (VA02)
  • Balance sheet - assets (VA02g)
  • Balance sheet - assets (VA02h)
  • Balance sheet - liabilities (VA03)
  • Balance sheet - liabilities (VA03e)
  • Balance sheet - liabilities (VA03f)
  • Balance sheet - liabilities (VA03h)

Group title in the workbook: 'Tuloslaskelma- ja tasetaulukot' (income statement and balance sheet tables). The letter suffix sets which entity type fills each variant (a = employee pension insurance companies, the farmers' pension institution and the Seafarers' Pension Fund; b = life insurers; c = non-life insurers; e = pension funds; f = pension foundations; h = Keva), per the insurance-sector data collection map. Source

Validation rules

115 rules, as counted from the FIN-FSA's published material. Software can run them exactly as published. Source

How they are written: A sheet in the table workbook with one rule per row: the rule itself as a formula over table cells in the column ValidationCode (for example 'VA01a(1020,10)=SUM(VA01a(102010,10):VA01a(102030,10))'), then the table code, start and end date, frequency, system code, severity and interval..

The same workbook is the table template for the return.

The rules, on finanssivalvonta.fi

How they were counted

115 rows on the sheet 'FIN-FSA Validation rules' in the table workbook va.xlsx, one per ValidationCode, none with an end date before 13 November 2026. Every rule has the severity 'Warning'.

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

Public data

Published firm by firm. FIN-FSA's pension-insurance statistics page names each employee pension insurance company (and pension fund/foundation) in its income-statement and key-figures workbooks, current through 2026; the life/non-life insurance statistics page carries the same income-statement subject for life and non-life insurers, mostly as Finland-wide totals. Source

Where it is published (Excel)

  • Pension insurance statistics

    Firm by firm · Excel (xls)

    Confirmed firm-level: the key-figures workbook (2025_tunnusluvut_e_fi_sv_en.xlsx, read 13 Nov 2026) names each employee pension insurance company in its own column (for example 'Keskinäinen Eläkevakuutusyhtiö Etera', 'Eläkevakuutusosakeyhtiö Veritas') and was last updated 2 June 2026. The 'only to 2010' note in an earlier version of this entry was wrong: the page currently offers current series (labelled '2017-', '2022-' etc., with files dated into 2026) for employee pension insurance companies and industry-wide/company pension funds, alongside older 2001-2016 archive files. Source

  • Life and non-life insurance statistics, including foreign (EEA) insurers' operations in Finland

    Firm by firm · Excel

    Mixed, confirmed by opening files: the non-life 'result by insurance classes' workbook (2025_vm01c_tilasto_420.xlsx, the VM01c table) is a pivot table with a company selector defaulted to '(All)', so it carries firm-level data firm by firm even though the default view shows the total; it is 9.1 MB. The quarterly 'premium written and claims paid' workbooks and the EEA-insurers'-operations workbooks show Finland-wide or by-country totals only, with no firm named, so those parts are aggregate. Kept as 'firm-level' overall because the VM01c pivot is the one that matches a return in this file. Coverage is current (2026 Q2 for premium/claims, 2025 for EEA operations), not 'up to 2022' as an earlier version of this entry said. Source

Official documents (7)

The FIN-FSA's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 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 FIN-FSA's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Source: Finanssivalvonta (Financial Supervisory Authority, FIN-FSA), https://www.finanssivalvonta.fi

Last checked 13 November 2026.