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 |
|---|---|---|---|
| Net cumulative cash flow reporting manual | Deposit-taking institutions | Instructions | Net cumulative cash flow reporting manual (NCCF) |
| Supplementary Return for Foreign Bank Branches (K3) | Deposit-taking institutions | Instructions | Supplementary Return for Foreign Bank Branches (K3) |
| Change Control Log (Z4) | Deposit-taking institutions | Change control log | Balance Sheet by Booking Location (Z4) |
| Change Control Log (E2) | Deposit-taking institutions | Change control log | Mortgage Loans Report (E2) |
| Data definitions - BH [ XLS 3.6 MB ] | Deposit-taking institutions | Data definitions | Standardized Institutions Credit Monitoring Data Call (BH) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| Change Control Log (GQ) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Monthly data return (unstructured) - Market Risk (OSFI-986) [ XLSX 280.75 KB ] | Deposit-taking institutions | Return | Market Risk (OSFI-986) |
| Return - Solo Capital Return [ XLSX 189.27 KB ] | Deposit-taking institutions | Return | Solo Capital Return |
| Change Control Log (LRR) | Deposit-taking institutions | Change control log | Leverage Requirements Return (LRR) |
| XSD file - LA 2024 [ XML 359.71 KB ] | Deposit-taking institutions | XSD file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Validation rules - B2 [ XLSX 27.63 KB ] | Deposit-taking institutions | Validation rules | Securities (B2) |
| Sample return - Large exposures [ XLSX 72 KB ] | Deposit-taking institutions | Sample return | Large Exposures Return (OSFI930) |
| Sample return - A2 [ XLSX 62.22 KB ] | Deposit-taking institutions | Sample return | Non Mortgage Loans (A2) |
| Life Memorandum to the Appointed Actuary (2022) | Insurance companies | Memorandum | Life Memorandum to the Appointed Actuary (2022) |
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Introduction | Mortgage Insurance Return and Instructions |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| MI3 Core Financial Statement Return Validation Rules [ XLSX 69.63 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2020 [ XLSX 211.48 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |