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 |
|---|---|---|---|
| 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) |
| 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) |
| Validation rules - LRR 2024 [ XLSX 27.96 KB ] | Deposit-taking institutions | Validation rules | Leverage Requirements Return (LRR) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| Return - Solo Capital Return [ XLSX 189.27 KB ] | Deposit-taking institutions | Return | Solo Capital Return |
| Instructions to complete Internal Capital Adequacy Assessment Process Data Return | Deposit-taking institutions | Instructions | Internal Capital Adequacy Assessment Process |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Validation rules - N3 [ XLSX 29.21 KB ] | Deposit-taking institutions | Validation rules | Loans in Arrears (N3) |
| Validation rules - B2 [ XLSX 27.63 KB ] | Deposit-taking institutions | Validation rules | Securities (B2) |
| Validation rules - DT3 [ XLSX 22.5 KB ] | Deposit-taking institutions | Validation rules | Wholesale IRB Parameter Data Call (DT3) |
| Data definitions - BF [ XLSX 422.71 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction (BF) |
| Sample return - A2 [ XLSX 62.22 KB ] | Deposit-taking institutions | Sample return | Non Mortgage Loans (A2) |
| Report on New and Existing Lending (A4) - Change Control Log | Deposit-taking institutions | Change control log | Report on New and Existing Lending (A4) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Validation rules - BD [ XLSX 94.81 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Retail Portfolio Part-1 (BD) |
| XML specifications - Net Stable Funding Ratio (DT1) [ PDF 327.04 KB ] | Deposit-taking institutions | XML specifications | Net Stable Funding Ratio Reporting (DT1) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |