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 |
|---|---|---|---|
| H4 – Frequently Asked Questions | Deposit-taking institutions | FAQs | Collateral and Pledging Report (H4) |
| Technical Specification (BD) | Deposit-taking institutions | Technical specification | IRB Credit Data Retail Portfolio Part-1 (BD) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Basel Capital Adequacy Reporting (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Leverage Requirements Return (LRR) | Deposit-taking institutions | Instructions | Leverage Requirements Return (LRR) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - A3 [ XLSX 19.52 KB ] | Deposit-taking institutions | Validation rules | Trading Income and Income from GoC Securities Trading (A3) |
| Change Control Log (C3) | Deposit-taking institutions | Change control log | Allowance Continuity Report (C3) |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| Property and casualty insurance return – Section III – Definitions | Insurance companies | Instructions | Property and casualty insurance return |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Life Supervisory Quarterly Return (LF2) - Validation rules [ XLSX 156.75 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section II – Filing Requirements | Insurance companies | Filing requirements | Mortgage Insurance Return and Instructions |
| MI4 Supervisory Quarterly Return Validation Rules [ XLSX 99.1 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |