Quarterly return for life insurers and pension funds (FHI)

The facts

Who files

Life insurance companies and pension funds. Source

How often

Quarterly. Source

Deadline

20 working days after the quarter end. Source

Format

Web form, Excel, XML. Filed in FIONA Online: typed directly as a web form, pasted from the published Excel template, or uploaded as an XML file matching the published XSD schema. Source

How it is filed

Filing routes recorded for the Danish FSA: FIONA Online; e-Reg (e-Regulatory); Finanstilsynet's self-service portal. See how firms file with the Danish FSA.

Status

In force

Group

Life insurers and pension funds: financial reporting (national)

Templates (3)

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

• Income statement data (Res)
• Balance sheet data (Bal)
• AIn (AIn)

3 data sheets in the current workbook (administrative sheets such as 'masterdata' and 'Read me' are not counted). Codes are Finanstilsynet's own sheet-tab names; 2 of 3 match the vocabulary shared with the KRGS/KRGC return and are glossed in plain English from its own index sheet. The rest are listed under their own Danish tab code: a plain-English gloss for them was not found on the pages read, and the linked instructions document explains each field. Source

Validation rules

No published validation rules were found for this return. No published list of business validation rules (fejlkontroller) was found for this return on the pages read; FIONA Online checks the data against the published XSD schema on upload. Source

Public data

Published firm by firm. The Danish FSA's key ratio database (Nøgletalsdatabasen) publishes key ratios on earnings, capital and growth for each firm, at firm and, for some types, group level, in Excel pivot tables that let users benchmark individual firms; the latest files are for 2025 (half-year and full year). Finanstilsynet also publishes aggregate figures in 'Sektoren i tal' and 'Financial Sector in Figures'. The link between these datasets and this return is by subject: the pages do not name the returns they use. Source

Where it is published (Excel (xlsx) pivot tables)

• Key ratio database (Noegletalsdatabasen)

  Firm by firm · Excel (pivot tables)

  Excel pivot-table workbooks of key ratios (earnings, capital, growth) for each firm, by type of firm (banks, mortgage-credit institutions and investment firms in one set; non-life insurers, life insurers and multi-employer pension funds in another), at firm and, for some types, group level, so users can benchmark individual firms and the average for the type. The latest files are for 2025 (half-year and full year). The page does not name the returns used; the returns listed are matched by subject. Source

• Sektoren i tal (the sector in figures)

  Added up across firms · HTML report with charts

  Finanstilsynet's standardised sector commentary, replacing the former 'Markedsudvikling' articles from 2025, with aggregate key figures and trends for credit institutions, non-life insurers, life insurers and pension funds, investment firms and investment funds. Source

• Financial Sector in Figures (credit institutions, insurers, pension funds, investment brokers)

  Added up across firms · HTML

  English-language aggregate factsheets on the Danish financial sector, drawn from the same financial statement and solvency returns as the key ratio database and Sektoren i tal. Source

Official documents (1)

The Danish 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.

• FHI skema

  Template · XLSX · 35.3 KB · 26 August 2025

  SHA-256 270eb0a17ee8show in fullhide

  270eb0a17ee849ac782c4d73fafc28bee4f7a24a48fb68a796357dc3ea0baa31

Sources

Every page and document this return's facts were read from.

• finanstilsynet.dk/ansoeg-og-indberet/indberetninger-til-fiona-online/fhi
• cdn.finanstilsynet.dk/finanstilsynet/Media/639220250315385569/indberetningsfrister_hjemmesiden_august_2026.pdf

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.