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Report

EIOPA final report on Solvency II review QRT changes

6 July 2026

EIOPA has now published its final report on supervisory reporting and public disclosure requirements under Solvency II.

Importantly, this confirms several material simplifications that were not reflected in the earlier proposed annual quantitative reporting templates (QRTs), but which have now been incorporated following industry feedback.

Key changes include:

  • The removal of all Technical Provisions Analysis of Change (TP AoC) templates, including S.29.03 (TP AoC); and
  • The removal of the Natural Catastrophe reporting requirement for life insurers, with a reduced requirement for reinsurers, limited to S.27.02.

EIOPA has also confirmed that all changes will come into effect on 30 January 2027. This means that the first set of revised QRTs will apply to the Q1 2027 QRT submission.

Apart from the broad changes expected in 2027 – on which more detail will follow on our website later this year – there is also direct relief for year-end 2026. For annual templates that are being removed from the reporting suite, undertakings will not be required to report these as part of the year end 2026 annual QRT submission.

The annual templates that have now been deleted and can therefore be excluded from the 2026 year end annual QRT suite are listed below.

  1. Analysis of Change (AoC) templates
  2. All AoC templates have been removed:

    • S.29.01 – Excess of Assets over Liabilities
    • S.29.02 – Excess of Assets over Liabilities explained by investments and financial liabilities
    • S.29.03 – Excess of Assets over Liabilities explained by technical provisions
    • S.29.04 – Detailed analysis per period: technical flows versus technical provisions
  3. Distribution templates
  4. The following S.21 templates have been removed:

    • S.21.01 – Loss distribution risk profile
    • S.21.02 – Underwriting risks non-life
    • S.21.03 – Non-life distribution of underwriting risks by sum insured
  5. Own Funds breakdown templates
  6. The following S.23 templates have been removed:

    • S.23.02 – Detailed information by tiers on own funds
    • S.23.03 – Annual movements in own funds
  7. Reinsurance templates
  8. The following facultative reinsurance templates have been removed:

    • S.30.01 – Facultative covers for non-life and life business: basic data
    • S.30.02 – Facultative covers for non-life and life business: shares data

    These reinsurance templates may still be required on an ad-hoc basis where there are material exposures or emerging risks arising from facultative covers.

  9. Group templates
  10. The following group-level templates have been removed:

    • S.23.03 – Annual movements in own funds
    • S.37.03 – Risk concentration: exposure by asset class and rating

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