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 |
|---|---|---|---|
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | 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) |
| XSD file - LRR [ XSD 2.73 MB ] | Deposit-taking institutions | XSD file | Leverage Requirements Return (LRR) |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Geographic Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | 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 |
| Technical Specification (BG) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| XSD file - LA 2024 [ XML 359.71 KB ] | Deposit-taking institutions | XSD file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Validation rules - B2 [ XLSX 27.63 KB ] | Deposit-taking institutions | Validation rules | Securities (B2) |
| Data definitions - BB [ XLS 2.55 MB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| 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 Insurers Core Financial Statement Return (with track changes) [ XLSX 150.98 KB ] | Insurance companies | Core return | Mortgage Insurance Return and Instructions |
| Quarterly return (clean) - LICAT LCQ 2020 [ XLSX 211.25 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Life Insurance Return – Section III – Definitions | Insurance companies | Definitions | Life Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |