Financial reporting instructions
Refer to the list for instructions on how to complete financial returns and reports in the Regulatory Reporting System.
See more information on how to file and submit a return.
| Title | Industry | Document type | Return |
|---|---|---|---|
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| Wholesale IRB Credit Parameter Data Call (DT3) | Deposit-taking institutions | Instructions | Wholesale IRB Parameter Data Call (DT3) |
| Sample return - R2 [ XLSX 66.42 KB ] | Deposit-taking institutions | Sample return | Regional Distribution Assets and Liabilities (R2) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| XML file - Net cumulative cash flow [ XML 32.95 KB ] | Deposit-taking institutions | XML file | Net cumulative cash flow reporting manual (NCCF) |
| Technical Specification (RAPID1) | Deposit-taking institutions | Technical specification | Standardized Institutions Risk Asset Portfolio Information (RAPID1) |
| Data definitions - BF [ XLSX 422.71 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction (BF) |
| Pledging and Repos (U3) | Deposit-taking institutions | Instructions | Pledging and Repos (U3) |
| Return changes - E2 [ XLSX 81.56 KB ] | Deposit-taking institutions | Return changes | Mortgage Loans Report (E2) |
| D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Template - L3 [ XLS 85.5 KB ] | Deposit-taking institutions | Template | Operational Loss Event Data Reporting (L3) |
| Validation rules - DT3 [ XLSX 22.5 KB ] | Deposit-taking institutions | Validation rules | Wholesale IRB Parameter Data Call (DT3) |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Validation rules - Y3 [ XLSX 19.35 KB ] | Deposit-taking institutions | Validation rules | Selected Structured Statistics (Y3) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Validation rules - BD [ XLSX 94.81 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Retail Portfolio Part-1 (BD) |
| Sample return - DT1 2024 [ XLSX 787.92 KB ] | Deposit-taking institutions | Sample return | Net Stable Funding Ratio Reporting (DT1) |
| Liquidity Coverage Ratio (LCR) Reporting (LA) | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |