insurer wants to know the ratio between equity and debt, what should I fill in

Enter solvency ratio based on the latest financial statements

Enter the ratio of equity / total assets (or equity / debt, depending on how the insurer asks for it) as shown in the latest approved financial statements. This figure belongs in the balance sheet, not the profit and loss statement: equity appears on the liabilities side, alongside debt (short-term and long-term liabilities). Some portals ask for a percentage, others for a ratio such as 0.4 or 40%. Calculate it yourself if it does not appear directly in your financial statements as a separate key figure: equity divided by balance sheet total gives the solvency ratio; equity divided by debt gives the equity/debt ratio. This is a different figure from what is requested in the question about financial health of an insurer, where liquidity and profitability often also play a role — so check which specific figure the question requires.

If you do not have financial statements with a breakdown of equity, for example as a sole proprietor or small private company using exemptions, enter what you do have: the balance sheet from your accounting software, even if it has not been filed. Whether or not financial statements have been filed is a separate question from what they contain — see the explanation about filed annual figures if the portal asks about this separately. Confirm the figure with yes only if your file has a source matching the requested fiscal year; if the latest financial statements are older than one year, that is not a problem in itself, but do note which year the figure covers.

Where this comes from: the financial statements, not a standard

There is no statutory standard for the ratio of equity to debt — insurers ask this question as their own risk assessment, not as a mandatory test. The source of the answer is simply the financial statements as prepared under Book 2 of the Dutch Civil Code and, for the basic details of the business, recorded under the Commercial Register Act 2007. Do not expect a fixed threshold in a portal: each insurer interprets the figure in its own way.