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 |
|---|---|---|---|
| Solo Total Loss Absorbing Capacity (Solo TLAC) Return | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Key Metrics Report – Life insurers Instructions | Insurance companies | Instructions | Life insurers key metrics (OL) |
| 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) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| Basel Capital Adequacy Reporting (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Leverage Requirements Return (LRR) | Deposit-taking institutions | Instructions | Leverage Requirements Return (LRR) |
| Large Exposures Return (OSFI930) | Deposit-taking institutions | Instructions | Large Exposures Return (OSFI930) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| Property and casualty insurance return – Section III – Definitions | Insurance companies | Instructions | Property and casualty insurance return |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Pledging and Repos (U3) | Deposit-taking institutions | Instructions | Pledging and Repos (U3) |
| Home Equity Lines of Credit (HELOCs) Report (J2) | Deposit-taking institutions | Instructions | Home Equity Lines of Credit (HELOCs) Report (J2) |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Property and casualty insurance return | Insurance companies | Instructions | Property and casualty insurance return |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |