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September 25, 2017

BaFin published the FINREP 2.6­­_nGAAP reporting templates for Solvency II reporting in Germany. The templates are valid from December 31, 2017 and are intended for reporting and disclosure obligations of primary insurers, reinsurers, and insurance groups (under Pillar III).

The templates highlight in red the positions that do not apply to national GAAP reporters or do not make sense for Germany from the point of view of accounting (as per IFRS). The pink highlighted positions are irrelevant when viewed solo for group/group reference. The brown highlighted positions are the ones that cannot be derived from the existing reporting system, but they should always be able to be reported after an appropriate implementation phase. In the reporting forms document, tables with yellow tabs refer to both Simplified FINREP and Full FINREP (and, in some cases, Oversimplified FINREP and DataPoint FINREP) while tables with blue tabs only apply to Full FINREP.


Solvency II introduces harmonized reporting requirements, which will complement and partly replace the national rules. However, member states may continue to maintain additional reporting requirements, which reflect national specificities or are based on information from commercial accounting.


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Keywords: Europe, Germany, Insurance, Accounting, Reporting, FINREP, Solvency II, GAAP, BaFin

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