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European Insurance and Occupational Pensions Authority
 

3589

Q&A

Question ID: 3589

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, Disclosure Templates

Status: Final

Date of submission: 09 Jun 2026

Question

The Solvency II Review amendments and the revised reporting and disclosure framework are expected to become applicable from 30 January 2027. EIOPA has also indicated that Solvency II Taxonomy 2.10.0 is expected to apply from the Q1 2027 reporting reference date, while Q4/Annual 2026 reporting would continue under Taxonomy 2.8.2. For undertakings whose financial year ends on 31 January 2027, clarification is requested regarding the applicable reporting framework for the annual supervisory reporting and disclosure requirements relating to that reporting period. Specifically: Should the annual and related quarterly reporting for the period ending 31 January 2027 be submitted using Solvency II Taxonomy 2.8.2 or 2.10.0? For the calculation and reporting of: 1)the Solvency Capital Requirement (SCR), 2) the Minimum Capital Requirement (MCR), 3)public disclosure information (SFCR and public QRTs), and 4) private supervisory reporting, should undertakings apply: a) the Solvency II framework and legislative requirements in force before 30 January 2027, or b) the Solvency II Review framework applicable from 30 January 2027?

EIOPA answer

EIOPA confirms that undertakings whose financial year ends before 30 January 2027 shall apply taxonomy 2.8.0 while undertakings whose financial year ends after 30 January 2027 shall apply taxonomy 2.10.0.

See also 3504 - European Insurance and Occupational Pensions Authority.