Reporting Requirements for Property & Casualty Insurance Companies
Date: May 2024
| Return title | Date of submission | Frequency | Subject to LEFP | Canadian P&C | Foreign P&C |
|---|---|---|---|---|---|
| P&C Quarterly Supervisory (PC1/PC2) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
| P&C Annual Supervisory (PC1/PC2/PC3) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
| P&C Quarterly - Unstructured (971) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
| 60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
| Minimum Capital Test (MCT)/Branch Adequacy of Assets Test (BAAT) Quarterly (PC4) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
| 60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
| MCT/BAAT - Unstructured (974) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
| 60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
| Auditor's Report on MCT (650) | 90 days | Annual | ✓ subject to LEFP | Yes | No |
| Auditor's Report on BAAT (655) | May 31 Table footnote a | Annual | ✓ subject to LEFP | No | Yes |
| Auditor's Report to the Superintendent (625) - Canadian | 60 days | Annual | ✓ subject to LEFP | Yes | No |
| Auditor's Report to the Superintendent (625) - Reinsurers | 90 days | Annual | ✓ subject to LEFP | Yes | No |
| Auditor's Report to the Superintendent (625) - Foreign | May 31 Table footnote a | Annual | ✓ subject to LEFP | No | Yes |
| Appointed Actuary's Report (AAR) (605) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
| AAR Supplementary Tables - P&C (987) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
| AAR Discount Curve (PC6) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
| Financial Condition Testing (FCT) (610) | Various Table footnote b | Annual | ✓ subject to LEFP | Yes | Yes |
| FCT Template - P&C (952) | Various Table footnote b | Annual | ✓ subject to LEFP | Yes | Yes |
| External Review Report - AAR (615) | Various Table footnote c | Annual | ✓ subject to LEFP | Yes | Yes |
| External Review Report - FCT (608) | December 31 | Annual | ✓ subject to LEFP | Yes | Yes |
| External Review Report - Other (607) Table footnote d | Various Table footnote f | Annual | N/A | Yes | Yes |
| ORSA Key Metrics Report (OP) | Various Table footnote e | Annual | ✓ subject to LEFP | Yes | Yes |
| Earthquake Exposure Data Return (659) | May 31 | Annual | ✓ subject to LEFP | Yes | Yes |
| Unpaid Claims and Loss Ratio Exhibits (PC5) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
| Worldwide Financial Statement (645) | Various | Annual | N/A | No | Yes |
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Table footnotes
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