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 |
|---|---|---|---|
| Change Control Log (N3) | Deposit-taking institutions | Change control log | Loans in Arrears (N3) |
| Change Control Log (Z4) | Deposit-taking institutions | Change control log | Balance Sheet by Booking Location (Z4) |
| Sample return (draft) – DT1 2024 [ XLSX 789.5 KB ] | Deposit-taking institutions | Draft return | Net Stable Funding Ratio Reporting (DT1) |
| Liquidity Coverage Ratio (LCR) Reporting (LA) — Change Control Log | Deposit-taking institutions | Change control log | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Retail IRB Credit Parameter Data Call (DT4) | Deposit-taking institutions | Instructions | Retail IRB Parameter Data Call (DT4) |
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| Change Control Log (GQ) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Operating cash flow statement - NCCF 2024 [ XLSX 126.26 KB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Sample return - A3 [ XLSX 19.93 KB ] | Deposit-taking institutions | Sample return | Trading Income and Income from GoC Securities Trading (A3) |
| Change Control Log (LRR) | Deposit-taking institutions | Change control log | Leverage Requirements Return (LRR) |
| Validation rules - A4 [ XLS 499 KB ] | Deposit-taking institutions | Validation rules | Report on New and Existing Lending (A4) |
| Streamlined new cumulative cash flow - template [ XLSX 799.05 KB ] | Deposit-taking institutions | Template | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - RAPID1 [ XLSX 26.16 KB ] | Deposit-taking institutions | Validation rules | Standardized Institutions Risk Asset Portfolio Information (RAPID1) |
| Sample return - Large exposures [ XLSX 72 KB ] | Deposit-taking institutions | Sample return | Large Exposures Return (OSFI930) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Mortgage Insurer Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Mortgage Insurer Capital Adequancy Test (MICAT) |
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Introduction | Mortgage Insurance Return and Instructions |
| MI3 Core Financial Statement Return Validation Rules [ XLSX 69.63 KB ] | Insurance companies | Validation rules | Mortgage Insurance Return and Instructions |
| Quarterly return (tracked changes) - LICAT LCQ 2020 [ XLSX 211.48 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Data definitions - UCLRE [ XLSX 772.16 KB ] | Insurance companies | Data definitions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |