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 |
|---|---|---|---|
| Validation rules - LRR 2024 [ XLSX 27.96 KB ] | Deposit-taking institutions | Validation rules | Leverage Requirements Return (LRR) |
| 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) |
| Sample return - E2 [ XLSX 81.37 KB ] | Deposit-taking institutions | Sample return | Mortgage Loans Report (E2) |
| Solo Total Loss Absorbing Capacity (Solo TLAC) Return | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| Validation rules - U3 [ XLSX 24.5 KB ] | Deposit-taking institutions | Validation rules | Pledging and Repos (U3) |
| Wholesale IRB Credit Parameter Data Call (DT3) | Deposit-taking institutions | Instructions | Wholesale IRB Parameter Data Call (DT3) |
| Validation rules - N3 [ XLSX 29.21 KB ] | Deposit-taking institutions | Validation rules | Loans in Arrears (N3) |
| Sample return - Y3 [ XLS 81 KB ] | Deposit-taking institutions | Sample return | Selected Structured Statistics (Y3) |
| Data definitions - BF [ XLSX 422.71 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction (BF) |
| Change Control Log (A2) | Deposit-taking institutions | Change control log | Non Mortgage Loans (A2) |
| Technical specification - DT3 [ XLSX 1.07 MB ] | Deposit-taking institutions | Technical specification | Wholesale IRB Parameter Data Call (DT3) |
| Technical Frequently Asked Questions (FAQs) on LCR | Deposit-taking institutions | FAQs | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Validation rules - DT4 [ XLSX 21.55 KB ] | Deposit-taking institutions | Validation rules | Retail IRB Parameter Data Call (DT4) |
| Validation rules - BD [ XLSX 94.81 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Retail Portfolio Part-1 (BD) |
| Net Stable Funding Ratio Return (DT1) — Change Control Log | Deposit-taking institutions | Change control log | Net Stable Funding Ratio Reporting (DT1) |
| Home Equity Lines of Credit (HELOCs) Report (J2) - Change Control Log | Deposit-taking institutions | Change control log | Home Equity Lines of Credit (HELOCs) Report (J2) |