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 |
|---|---|---|---|
| Deposit Liabilities (K4) | Deposit-taking institutions | Instructions | Deposit Liabilities (K4) |
| 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) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| Data definitions - DT3 [ XLSX 645.19 KB ] | Deposit-taking institutions | Data definitions | Wholesale IRB Parameter Data Call (DT3) |
| Charge for Impairment (C1) | Deposit-taking institutions | Instructions | Charge for Impairment (C1) |
| Sample return - N3 [ XLSX 44.3 KB ] | Deposit-taking institutions | Sample return | Loans in Arrears (N3) |
| Change Control Log (GA-GB) | Deposit-taking institutions | Change control log | GIC Offer Sheets (GA-GB) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| XSD file - LRR [ XSD 2.73 MB ] | Deposit-taking institutions | XSD file | Leverage Requirements Return (LRR) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Data definitions - BF [ XLSX 422.71 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction (BF) |
| Validation rules - K3 [ XLSX 18.72 KB ] | Deposit-taking institutions | Validation rules | Supplementary Return for Foreign Bank Branches (K3) |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Data definitions - LA [ XLSX 633.78 KB ] | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Net cumulative cash flow - Technical specification [ XLSX 1.42 MB ] | Deposit-taking institutions | Technical specification | Net cumulative cash flow reporting manual (NCCF) |