#32026R1094Solvency II Technical Data for Insurance Reporting in Q2 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This regulation sets the technical financial data that insurers and reinsurers must use when calculating technical provisions and basic own funds for Solvency II reports dated from 31 March 2026 to 29 June 2026. It affects insurance and reinsurance companies in the EU and EEA. They must use the same published data, including risk-free interest rate term structures, matching adjustment spreads, and volatility adjustments, so reporting is consistent across firms and countries.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Sets the technical information insurers and reinsurers must use for Solvency II calculations for reference dates from 31 March 2026 to 29 June 2026
- Requires consistent use of risk-free interest rate term structures, fundamental spreads, and volatility adjustments
- Applies urgently so firms have the required data available for current reporting
Obligations
What this law requires
Insurance and reinsurance undertakings must use the technical information laid down in this Regulation when calculating technical provisions and basic own funds for Solvency II reporting reference dates from 31 March 2026 until 29 June 2026.
Insurance and reinsurance undertakings must use the relevant risk-free interest rate term structures published by EIOPA and laid down by the Regulation for calculating technical provisions for the covered reporting reference dates.
Insurance and reinsurance undertakings applying the matching adjustment must use the fundamental spreads laid down by the Regulation for calculating that adjustment for the covered reporting reference dates.
Insurance and reinsurance undertakings applying the volatility adjustment must use the volatility adjustments laid down by the Regulation for calculating technical provisions for the covered reporting reference dates.
Insurance and reinsurance undertakings must use the same technical information irrespective of the date on which they submit their reports to competent authorities, provided the reporting reference date falls within the Regulation’s covered period.