Every Solvency II QRT, in plain English

What QRTs are

QRTs are the standard templates of figures that insurers and reinsurers send their supervisor under Solvency II: the balance sheet, own funds, the capital requirements, technical provisions, investments and more. Their content is laid down in Commission Implementing Regulation (EU) 2023/894. Source

Three kinds of firm file them, each with its own returns:

Each files a quarterly return, a short set of core templates, and an annual return with the full set. In taxonomy 2.10.0 the quarterly solo return has 11 templates and the annual solo return 91. Source Large insurers and groups also file quarterly financial stability returns, Source insurers in the euro area can send the ECB's statistics in the same report, through the ECB add-ons, Source and special purpose vehicles have an annual return of their own. Source The templates insurers publish in their solvency and financial condition report can be prepared in XBRL too, though that is optional. Source

Firms send their returns to their national supervisor, in the format it sets. The supervisor passes the data on to EIOPA as XBRL built on EIOPA's Solvency II taxonomy, checked against the taxonomy's validation rules. Source It does this through the EIOPA Hub, which firms do not use themselves. Source

Two releases of the taxonomy are in use: 2.8.2, or its optional Hotfix, for returns up to and including Q4 and annual 2026, and 2.10.0 from the first quarter of 2027. Source The list below is 2.10.0. What it changes is further down.

The returns, and how many templates each has

Plain name first, EIOPA's code in brackets. The codes are how the list of templates below says which returns each template goes in, and each return has its own page in Line4's library of regulatory returns, with its deadline, who files it and the official documents.

Counted from EIOPA's annotated templates for 2.10.0 and 2.8.2 Hotfix: a template counts once for each return it is in. Source Every template is also in the technical entry point (TEP), which carries them all: national supervisors may ask for it, but EIOPA says it does not plan to use it. Source

How to read a template code

Every template has a code such as S.02.01.02, the balance sheet in the quarterly solo, quarterly group, public disclosure solo and public disclosure group returns. EIOPA builds the code in parts. Source

Every template, by area (99)

99 templates in taxonomy 2.10.0, in 16 areas. Each row gives the template's name in EIOPA's words, its code, the returns it goes in and how often it is filed. Under the name are its versions, with the returns each one is in. Source

Line4 Check runs EIOPA's rules on the quarterly solo, quarterly group and quarterly branch returns (QRS, QRG and QRB). Where it runs rules on a template, the last column links to them, each in plain words: 368 rules on 11 templates.