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 |
|---|---|---|---|
| Mortgage Loans Report (E2) | Deposit-taking institutions | Instructions | Mortgage Loans Report (E2) |
| Basel Capital Adequacy Reporting (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| Leverage Requirements Return (LRR) | Deposit-taking institutions | Instructions | Leverage Requirements Return (LRR) |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | 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) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Large Exposures Return (OSFI930) | Deposit-taking institutions | Instructions | Large Exposures Return (OSFI930) |
| Property and casualty insurance return – Section III – Definitions | Insurance companies | Instructions | Property and casualty insurance return |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Solo Total Loss Absorbing Capacity (Solo TLAC) Return | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Home Equity Lines of Credit (HELOCs) Report (J2) | Deposit-taking institutions | Instructions | Home Equity Lines of Credit (HELOCs) Report (J2) |
| 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) |
| 2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
| Property and casualty insurance return | Insurance companies | Instructions | Property and casualty insurance return |
| Key Metrics Report – Life insurers Instructions | Insurance companies | Instructions | Life insurers key metrics (OL) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |