Solvency II Reinsurance QRTs: S.30 and S.31 From Treaty Data

Solvency II Reinsurance QRTs: Producing S.30 and S.31 Templates From Clean Treaty Data

Last reviewed: November 2026

S.30 and S.31 ask simple questions about who protects you and on what terms. Answering them still takes weeks when treaty terms live in slips and spreadsheets.

Short answer: Solvency II reinsurance QRTs S.30 and S.31 report your outgoing reinsurance programme and exposure to each reinsurer. Producing them reliably depends on a structured register of treaties, shares, reinsurer identifiers and recoverables.

Key Takeaways

• S.30 is about treaties, S.31 is about reinsurers. Each needs a different cut of the same data.
• For a reinsurer, the subject is retrocession. The templates describe protection bought, not business assumed.
• 2027 brings proposed changes. EIOPA's March 2026 final report proposes dropping S.30.01 and S.30.02 from regular reporting.
• The work is data, not formatting. Clean treaty terms make the templates a by-product.

What Are the Solvency II Reinsurance QRTs?

The Solvency II reinsurance QRTs are the S.30 and S.31 annual templates. They show supervisors how an undertaking uses reinsurance and how exposed it is to each reinsurer.

For a reinsurer, the outgoing programme is mainly its retrocession. The same data discipline applies as for a primary insurer's ceded book.

What Does Each Template Need?

Each template draws on a different slice of treaty and balance sheet data. Knowing the slice tells you where the data must come from.

What do S.30.03 and S.30.04 need?

S.30.03 and S.30.04 need prospective, treaty-level data for treaties whose validity includes or overlaps the next reporting year. S.30.03 holds the treaty terms, and S.30.04 splits them by reinsurer.

Typical inputs are structure, line of business, period, retention or priority, limit and estimated premium. EIOPA Q&A 1064 confirms the S.30.03 premium covers the entire contract period, including historic and estimated future premiums.

What does S.31.01 need?

S.31.01 needs balance sheet data organised by reinsurer, not by treaty. EIOPA describes it as showing exposure to each reinsurer from a balance sheet perspective.

That means each reinsurer's share of recoverables, plus receivables, guarantees received and credit quality. Recoverables come from technical provisions, so actuarial and treaty data must agree on who reinsures what.

What did the 2023 changes add?

The 2023 reporting package added detail rather than removing templates. A Milliman briefing lists commission columns in S.30.03 and a recoverables currency column in S.31.01.

S.30.01 and S.30.02 gained line of business and largest-exposure indicators. S.30.04 lost its broker-specific section.

What Changes From 2027?

EIOPA's final report on supervisory reporting and disclosure, dated 30 March 2026, proposes changes to the reporting rules. These follow the Solvency II review in Directive (EU) 2025/2.

EIOPA explains the threshold change simply. Non-proportional recoverables can be low or nil, so material treaties could fall below a recoverables-based threshold.

When do the changes apply?

EIOPA's view is that new reporting applies from 30 January 2027, with the Solvency II review. Year-end 2026 templates follow current rules, and new templates apply from the first quarter of 2027.

The draft amendments go to the European Commission for endorsement. Check the adopted text, including any transitional relief for 2026 annual reporting, before changing your build.

Which Treaty Data Problems Break S.30 and S.31?

Most S.30 and S.31 problems start in treaty administration, not in the reporting tool. The table shows common breaks and where to fix them.

As our article Solvency II 2027 is a data migration, not a reporting project argues, missing fields should be fixed in source systems.

How Does One Gap Ripple Through?

One missing share can break several templates at once. Here is an illustrative example.

A reinsurer's retrocession programme has three catastrophe layers, each with eight retrocessionaires. S.30.04 therefore needs 24 treaty-and-reinsurer rows.

If one layer's signed shares total 97.5% because a line was never updated, the gap shows twice. S.30.04 is wrong, and recoverables allocated by share in S.31.01 are wrong too.

The fix belongs in the treaty record, not in the template. Patch the template instead and the same gap returns next year.

How Do You Produce S.30 and S.31 Reliably?

Produce S.30 and S.31 by building the data through the year, not in reporting season. Six steps cover the cycle.

1. Maintain the programme register. Keep every outgoing treaty and facultative cover, with dates, in one place.
2. Structure the terms. Hold retention, limit, structure, commission and estimated premium as fields, not text.
3. Fix reinsurer identity. Keep one master record per reinsurer, with LEI where available.
4. Agree recoverables by reinsurer. Reconcile actuarial recoverables with treaty shares before quarter end.
5. Link collateral. Attach guarantees and deposits to the right reinsurer record.
6. Validate and sign off. Run taxonomy validations, reconcile to the balance sheet, then review and approve.

Steps three and four cause most late fixes. Start them first.

Who Owns Each Part of the Templates?

Each part of S.30 and S.31 has a natural owner outside regulatory reporting. Naming them early stops the reporting team becoming the data cleaner.

Owners should be able to trace each reported figure back to its source record. Our article on reinsurance data lineage shows why that trail matters under review.

Where Does Automation Help?

Automation helps by keeping treaty terms structured, versioned and traceable all year. It does not produce or sign off regulatory templates.

Reinsurance treaty management holds treaty structure, participation and shares, retention and limits, commission structures and amendment versions, with an audit trail. That structured treaty data supports S.30 and S.31 preparation by your reporting team.

Finance and regulatory reporting still own the templates and the judgement behind them. Recoverables in S.31.01 are reported before the counterparty default adjustment, which our guide to the Solvency II counterparty default adjustment explains.

Which Metrics Show Readiness?

Track metrics that show how much of the template is ready before reporting season. Measure them quarterly.

What Should CFOs Do Before 2027 Reporting?

CFOs should confirm the final rules and fix the data before the first 2027 submission. Most of the work sits outside the reporting team.

• Confirm the adopted reporting text and plan for S.30.03 and S.30.04 without a threshold.
• Clean the reinsurer master data, including LEIs.
• Agree recoverables allocation by reinsurer with the chief actuary.
• Move outgoing treaty terms from slips into structured, versioned records.

Key Terms

• QRT: Quantitative reporting template under Solvency II.
• Outgoing reinsurance programme: The reinsurance an undertaking buys, which for a reinsurer is mainly retrocession.
• Reinsurance recoverables: Amounts expected from reinsurers, reported within technical provisions.
• LEI: Legal Entity Identifier, the preferred code for identifying a reinsurer.
• Special purpose vehicle (SPV): An entity that assumes risk and funds it, for example through bond issuance.
• Counterparty default adjustment: A deduction from recoverables for expected reinsurer default losses.

Sources

• EIOPA: Final report on supervisory reporting and public disclosure requirements under Solvency II (30 March 2026)
• EIOPA: Q&A 1064 on S.30.03 and S.30.04 premium reporting
• Milliman: Solvency II QRTs, EIOPA taxonomy updates (September 2023)
• Insurnest: Reinsurance Treaty Management