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 |
|---|---|---|---|
| Data definitions - DT4 [ XLSX 2.03 MB ] | Deposit-taking institutions | Data definitions | Retail IRB Parameter Data Call (DT4) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| XSD file - DT1 [ XSD 2.62 MB ] | Deposit-taking institutions | XSD file | Net Stable Funding Ratio Reporting (DT1) |
| Validation rules - R2 [ XLSX 29.49 KB ] | Deposit-taking institutions | Validation rules | Regional Distribution Assets and Liabilities (R2) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| XSD file - Net cumulative cash flow [ XSD 2.72 MB ] | Deposit-taking institutions | XSD file | Net cumulative cash flow reporting manual (NCCF) |
| Sample return - K3 [ XLSX 53.78 KB ] | Deposit-taking institutions | Sample return | Supplementary Return for Foreign Bank Branches (K3) |
| Data definitions - BG [ XLSX 409.95 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Change Control Log (U3) | Deposit-taking institutions | Change control log | Pledging and Repos (U3) |
| Validation rules - E2 [ XLSX 36.48 KB ] | Deposit-taking institutions | Validation rules | Mortgage Loans Report (E2) |
| Sample return - BH [ XLS 2.33 MB ] | Deposit-taking institutions | Sample return | Standardized Institutions Credit Monitoring Data Call (BH) |
| Validation rules - BB [ XLSX 112.82 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| Appendix - L3 [ XLS 53 KB ] | Deposit-taking institutions | Appendix | Operational Loss Event Data Reporting (L3) |
| Model Risk Unstructured Regulatory Return (OSFI947) | Deposit-taking institutions | Instructions | Model Risk Unstructured Regulatory Return (OSFI947) |
| Selected Structured Statistics (Y3) | Deposit-taking institutions | Instructions | Selected Structured Statistics (Y3) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Return changes - I3 [ XLSX 142.14 KB ] | Deposit-taking institutions | Return changes | Interest Rate Risk (I3) |
| Validation rules - LRR 2024 [ XLSX 27.96 KB ] | Deposit-taking institutions | Validation rules | Leverage Requirements Return (LRR) |
| Data definitions - LA 2024 [ XLSX 689.61 KB ] | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |