Reporting release 26 March 2020 – 7/2020

Extension of time for reporting by non-life and life insurance companies | EIOPA

The Financial Supervisory Authority and European Insurance and Occupational Pension Authority (EIOPA) provide extension of time for certain parts of reporting due to exceptional circumstances because of coronavirus.

Submission dates:

  Reporting Original submission date New submission date
A. Extended submission dates    
  Quarterly reports    
1 S2 QES Quarterly reports, Solo 5.5.2020 12.5.2020
2 S2 QES Quarterly reports, other than point 1, Solo Derivatives transactions (S.08.02) 5.5.2020 2.6.2020
3 S2 QRG Quarterly reports, Groups 16.6.2020 23.6.2020
4 S2 QRG Quarterly reports, Groups, other than point 3, Derivatives transactions (S.08.02) 16.6.2020 14.7.2020
5 S2 QFS and QFG quarterly reporting for fostering financial stability, Solo and Group 19.5.2020 26.5.2020
  Annual reports    
6 S2 AES Annual reports, Solo 7.4.2020 2.6.2020
7 S2 AES Annual reports, Solo, other than point 6
  • Content of the Submission (S.01.01)
  • Basic Information (S.01.02)
  • Balance-sheet (S.02.01)
  • Cash-Flow projections for life business (S.13.01)
  • LTG (S.22.01)
  • Own funds (S.23.01
  • SCR calculation (S.25.01 - S.25.03)
7.4.2020 21.4.2020
8 S2 ARG Annual reports, Groups 19.5.2020 14.7.2020

S2 ARG Annual reports, Groups, other than point 8

  • Content of the Submission (S.01.01)
  • Basic Information (S.01.02)
  • Balance-sheet (S.02.01)
  • LTG (S.22.01)
  • Own funds (S.23.01)
  • SCR calculation (S.25.01 - S.25.03)
  • Undertakings in the scope of the group (S.32.01)
19.5.2020 2.6.2020

VJ Statistical study on workers´ compensation insurance (420, 465 ,466)

31.3. and 30.4.2020 30.6.2020

VM Statistical data of an insurance company (420, 465)

31.3. and 30.4.2020 30.6.2020

VN Statistical study on motor liability insurance (420, 465, 466)

31.3. and 30.4.2020 30.6.2020

No change in submission date


Quarterly reports


VC Risk Indicators


VG Investments


Annual reports


VA P/L and Balance sheet


VB Notes to the Financial statements


VE Technical provision


VK Study on Life Business


Further reporting guidance:

FIN-FSA Supervision release 24.3.2020 - 9/2020

(Recommendations on supervisory flexibility regarding the deadline of supervisory reporting and public disclosure - Coronavirus/COVID-19)

According to extended submission dates annual and quarterly reports can be submitted in two parts. See further details on the technical annex of EIOPA's recommendations:

  • The current 2.4.0 taxonomy can be used
  • Exemptions of templates for the first provisional/incomplete report shall be flagged in the relevant cells of the Content of Submission (S.01.01) template as “0 - Not reported other reason”.
  • Further (re)submissions shall include also all the previously reported templates of the period (i.e. the full final report should be complete);
  • EIOPA may also apply special measures on the taxonomy data validations, changing the severity from blocking to non-blocking to facilitate the report submission, for example, with the validations related with the content of submission template;
  • Undertakings which are able to submit within the first submission already the full package) are encouraged to do so as soon as possible and within the statutory deadlines. In such cases no further submissions are necessary except if further corrections are needed