Reporting Requirements for Deposit-Taking Institutions
Date: January 2024
| Return title | Contact agency | Date for submission | Frequency | Subject to LEFP | Banks | Trust and Loan | Banks or T&L companies that are subsidiaries of either banks or federally incorporated T&L companies | Foreign bank branches |
|---|---|---|---|---|---|---|---|---|
| Allowances for Expected Credit Losses (E3) | OSFI | within 45 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | YES |
| Allowance for Impairment (C3) | OSFI | within 45 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | YES |
| Balance Sheet (M4) | OSFI | within 30 days | Monthly | Subject to LEFP ✓ | YES | YES | YES - Omit Schedule III | YES |
| Balance Sheet by Booking Location (Z4) | B of C | within 31 days | Monthly | blank | YES | NO | NO | YES |
| Basel Capital Adequacy Reporting (BCAR) (BA) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | NO |
| BCAR Assurance Attestation (OSFI997) | OSFI | within 30 days | Fiscal Quarter for SIBs/SMSBs Cat I / Biennially for SMSBs Cat II & III | blank | YES | YES | YES | NO |
| Charge for Impairment (C1) | OSFI | within 45 days | Annually | Subject to LEFP ✓ | YES | YES | YES | YES |
| Collateral & Pledging Report (H4) | B of C | within 35 days | Daily | blank | YES | NO | YES | YES |
| Deposit Liabilities (K4) | OSFI | within 30 days | Monthly | Subject to LEFP ✓ | YES | YES | NO | YES - Full Service only |
| Geographic Assets and Liabilities Booked In Canada (GQ) | B of C | within 40 days | Calendar Quarter | blank | YES | NO | NO | YES |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | B of C | within 60 days | Calendar Quarter | blank | YES | NO | NO | NO |
| Geographical Reconciliation Return with Consolidated Monthly Return of Assets & Liabilities (T2) | B of C | within 40 days/60 days for FI's who submit the GR | Calendar Quarter | blank | YES | NO | NO | YES |
| GIC Offer Sheet Return (GA-GB) | B of C | within 1 business day | Weekly | blank | YES (selected) | NO | NO | NO |
| Home Equity Line of Credit (HELOCs) (J2) | B of C | within 45 days | Calendar Quarter | blank | YES | YES (selected) | YES (selected) | YES |
| Income Statement (P3) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | YES |
| Interbank and Major Exposures, Banking Book Value (EB) | B of C | within 30 days | Monthly | blank | YES (selected) | NO | NO | NO |
| Interbank and Major Exposures, Banking Trading Value (ET) | B of C | within 30 days | Monthly | blank | YES (selected) | NO | NO | NO |
| Interbank and Major Exposures Return Appendix (2A) | B of C | within 45 days | Calendar Quarter | blank | YES (selected) | NO | NO | NO |
| Interbank and Major Exposures Return Appendix (2L) | B of C | within 50 days | Calendar Quarter | blank | YES (selected) | NO | NO | NO |
| Interest Rate Risk (I3) | OSFI | within 45 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | NO | NO |
| Internal Capital Adequacy Assessment Process (ICAAP) Data Return (OSFI943) | OSFI | within 30 days for SIBs / within 90 days for SMSBs | Fiscal Quarter for SIBs / Annually for SMSBs | blank | YES | YES | NO | NO |
| Large Exposure Return (OSFI930) | OSFI | within 30 days | Fiscal Quarter | blank | YES (selected) | NO | NO | NO |
| Leverage Requirements Return (LRR) (LR) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | NO |
| LRR Assurance Attestation (OSFI996) | OSFI | within 30 days | Fiscal Quarter for SIBs/SMSBs Cat I / Biennially for SMSBs Cat II | blank | YES | YES | YES | NO |
| Liquidity Coverage Ratio Return (LCR) (LA) | OSFI | within 14 calendar days | Monthly | Subject to LEFP ✓ | YES | YES | YES | NO |
| LCR Assurance Attestation (OSFI998) | OSFI | within 14 calendar days | Fiscal Quarter for SIBs/SMSBs Cat I / Biennially for SMSBs Cat II | blank | YES | YES | YES | NO |
| Loans in Arrears (N3) | OSFI | within 45 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | YES |
| Market Risk Unstructured Monthly Return (OSFI986) | OSFI | within 14 calendar days | Monthly | blank | YES (selected) | NO | NO | NO |
| Market Risk Supplemental - Quarterly (BM) | OSFI | within 8 business days | Fiscal Quarter | Subject to LEFP ✓ | YES (selected) | NO | NO | NO |
| Model Risk Unstructured Regulatory Return (OSFI947) | OSFI | within 30 days | Fiscal Quarter | blank | YES | YES | YES | NO |
| Mortgage Loans (E2) | OSFI | within 45 days | Calendar Quarter | Subject to LEFP ✓ | YES | YES | YES - Section III only | YES |
| Net Cumulative Cash Flow Return (NCCF) - Comprehensive (DT2) | OSFI | within 14 calendar days | Monthly | blank | YES (SIBs, SMSBs Cat I) | YES (SIBs, SMSBs Cat I) | NO | NO |
| NCCF - Streamlined (OSFI949) | OSFI | within 14 calendar days | Monthly | YES (SMSBs Cat II) | YES (SMSBs Cat II) | NO | NO | |
| NCCF - Operating Cash Flow Statement (OCFS) (OSFI950) | OSFI | within 14 calendar days | Monthly | blank | YES (SMSBs Cat III) | YES (SMSBs Cat III) | NO | NO |
| NCCF Assurance Attestations for Comprehensive DT2, Streamlined OSFI949, OCFS OSFI950 (OSFI993) | OSFI | within 14 calendar days | Fiscal Quarter for SIBs/SMSBs Cat I / Biennially for SMSBs Cat II & III | blank | YES (selected) | YES (selected) | NO | NO |
| Net Stable Funding Ratio (NSFR) (DT1) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES (SIBs/SMSBs Cat I) | NO | NO | NO |
| NSFR Assurance Attestation (OSFI967) | OSFI | within 30 days | Fiscal Quarter | blank | YES (SIBs/SMSBs Cat I) | NO | NO | NO |
| Non-Mortgage Loans (A2) | OSFI | within 45 days | Calendar Quarter | Subject to LEFP ✓ | YES | YES | NO | YES |
| Operational Risk Event Data (L3) | OSFI | within 120 days | Fiscal Quarter | Subject to LEFP ✓ | YES (selected) | NO | NO | NO |
| Pledging & REPOS (U3) | OSFI | within 45 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | NO | YES |
| Regional Distribution of Assets and Liabilities (R2) | B of C | within 60 days | Calendar Quarter | blank | YES | YES | NO | YES |
| Report on New Lending (A4) | B of C | within 30 days | Monthly | blank | YES | YES | NO | YES |
| Retail IRB Credit Parameter Data Call (DT4) | OSFI | within 30 days | Fiscal Quarter | blank | YES | YES | YES | NO |
| Retail Portfolio Part-1 for IRB banks (BD) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | NO |
| Securities (B2) | B of C | within 45 days | Calendar Quarter | blank | YES | YES | NO | YES |
| Selected Structural Statistics (Y3) | B of C | within 45 days | Fiscal Quarter | blank | YES | NO | NO | YES |
| Solo Total Loss Absorbing Capital (Solo TLAC) Return (OSFI969) | OSFI | within 45 days | Fiscal Quarter | blank | YES (selected) | NO | NO | NO |
| Standardized Credit Monitoring Data (BH) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | NO | YES |
| Standardized Institutions Risk Asset Portfolio Information (RAPCORP - Rapid 1) |
OSFI | within 30 days | Fiscal Quarter | blank | YES (selected) | NO | NO | YES (selected) |
| Supplementary Return for Foreign Bank Branches (K3) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | NO | NO | NO | YES - Full Service only |
| Wholesale IRB Credit Parameter Data Call (DT3) | OSFI | within 30 days | Fiscal Quarter | blank | YES | YES | YES | NO |
| Wholesale Portfolio Part-1 for IRB banks (BB) | OSFI | within 30 days | Fiscal Quarter | Subject to LEFP ✓ | YES | YES | YES | NO |
| Wholesale Transaction for IRB banks (BF & BG) (Rapid 2) | OSFI | within 30 days | Fiscal Quarter | blank | YES | NO | NO | NO |