Question ID: 3587
Regulation Reference: (EU) 2023/894 - ITS with regard to the templates for the submission of information necessary for supervision, (EU) 2023/895 - ITS for the disclosure of solvency and financial condition report
Topic: Reporting Templates
Template: S.01.01, S.02.01, S.06.02
Status: Final
Date of submission: 09 Jun 2026
Question
We would like to enquire whether differences may occur between the data reported for Q4 and the Annual reporting within the balance sheet (S.02.01), particularly with regard to Assets (S.06.02), often resulting from post-audit adjustments. The question also relates, among other things, to the requirement to indicate in note S.01.01 for template S.06.02 the option “7 – Not due annually as reported for Quarter 4" in the case of annual reports where Q4 data has already been provided.
EIOPA answer
EIOPA acknowledges that differences between the data reported in Q4 and for Year End reporting might occur.
Nevertheless, EIOPA reiterates that in the recent revision of the Solvency II reporting requirements further clarifications have been included in the relevant instructions, clarifying that in case the template S.06.02 is reported in Q4 it shall not be reported annually.
Only for cases where based on Article 35a of Solvency II, undertakings are exempted from Q4 reporting, the undertaking shall submit S.06.02 annually.
This case not only applies to template S.06.02. but covers templates S.06.03. and S.08.01 as well.
These proposals are contingent upon the adoption by the European Commission.
Please also note that, according to Article 3 of the Implementing Regulation (EU) 2023/894 when the information originally reported has materially changed in relation to the same period after the submission of that information to the supervisory authorities the undertakings shall re-submit it.