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
Loans in Arrears (N3) Deposit-taking institutions Instructions Loans in Arrears (N3)
Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) Insurance companies Instructions Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Basel Capital Adequacy Reporting (BCAR) 2024 Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
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
Model Risk Unstructured Regulatory Return (OSFI947) Deposit-taking institutions Instructions Model Risk Unstructured Regulatory Return (OSFI947)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Leverage Requirements Return (LRR) Deposit-taking institutions Instructions Leverage Requirements Return (LRR)
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
Large Exposures Return (OSFI930) Deposit-taking institutions Instructions Large Exposures Return (OSFI930)
Property and casualty insurance return – Section III – Definitions Insurance companies Instructions Property and casualty insurance return
Home Equity Lines of Credit (HELOCs) Report (J2) Deposit-taking institutions Instructions Home Equity Lines of Credit (HELOCs) Report (J2)
Property and casualty insurance return Insurance companies Instructions Property and casualty insurance return
Selected Structured Statistics (Y3) Deposit-taking institutions Instructions Selected Structured Statistics (Y3)
2L Schedule for Liability Reporting by Counterparty Deposit-taking institutions Instructions 2L Schedule for Liability Reporting by Counterparty
Retail IRB Credit Parameter Data Call (DT4) Deposit-taking institutions Instructions Retail IRB Parameter Data Call (DT4)
Interbank and Major Exposures Return (EB/ET) Deposit-taking institutions Instructions Interbank and Major Exposures Return (EB/ET)
Allowances for Expected Credit Losses (E3) Deposit-taking institutions Instructions Allowances for Expected Credit Losses (E3)
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns