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 |
|---|---|---|---|
| XML file - LRR 2023 [ XML 6.41 KB ] | Deposit-taking institutions | XML file | Leverage Requirements Return (LRR) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| Data definitions - BG [ XLSX 409.95 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Key validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Validation rules - BB [ XLSX 112.82 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification | Deposit-taking institutions | FAQs | Basel Capital Adequacy Reporting (BCAR) |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - A3 [ XLSX 19.52 KB ] | Deposit-taking institutions | Validation rules | Trading Income and Income from GoC Securities Trading (A3) |
| Life Insurance Return – Section II – Filing Requirements | Insurance companies | Filing requirements | Life Insurance Return and Instructions |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Property and casualty insurance return – Section IV – Detailed Instructions | Insurance companies | Instructions | Property and casualty insurance return |
| Life Supervisory Annual Return (LF3) - Validation rules [ XLSX 82.66 KB ] | Insurance companies | Validation rules | Life Insurance Return and Instructions |
| Mortgage Insurance Return – Section III – Definitions | Insurance companies | Definitions | Mortgage Insurance Return and Instructions |