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 (C3) | Deposit-taking institutions | Change control log | Allowance Continuity Report (C3) |
| Change Control Log (K4) | Deposit-taking institutions | Change control log | Deposit Liabilities (K4) |
| Change Control Log (C1) | Deposit-taking institutions | Change control log | Charge for Impairment (C1) |
| Change Control Log (K3) | Deposit-taking institutions | Change control log | Supplementary Return for Foreign Bank Branches (K3) |
| Change Control Log (M4) | Deposit-taking institutions | Change control log | Balance Sheet (M4) |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| Mortgage Insurance Return – Section VI – Change Control Log | Insurance companies | Change control log | Mortgage Insurance Return and Instructions |
| Change Control Log (A3) | Deposit-taking institutions | Change control log | Trading Income and Income from GoC Securities Trading (A3) |
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Change Control Log (U3) | Deposit-taking institutions | Change control log | Pledging and Repos (U3) |
| Life Insurance Return – Section VI – Change Control Log | Insurance companies | Change control log | Life Insurance Return and Instructions |
| Home Equity Lines of Credit (HELOCs) Report (J2) - Change Control Log | Deposit-taking institutions | Change control log | Home Equity Lines of Credit (HELOCs) Report (J2) |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Change Control Log (N3) | Deposit-taking institutions | Change control log | Loans in Arrears (N3) |
| Change Control Log (B2) | Deposit-taking institutions | Change control log | Securities (B2) |
| Liquidity Coverage Ratio (LCR) Reporting (LA) — Change Control Log | Deposit-taking institutions | Change control log | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Basel Capital Adequacy Reporting - Change Control Log | Deposit-taking institutions | Change control log | Basel Capital Adequacy Reporting (BCAR) |
| Change Control Log (Interbank and Major Exposures Return) | Deposit-taking institutions | Change control log | Interbank and Major Exposures Return (EB/ET) |
| NCCF Change Control Log | Deposit-taking institutions | Change control log | Net cumulative cash flow reporting manual (NCCF) |
| Change Control Log (LRR) | Deposit-taking institutions | Change control log | Leverage Requirements Return (LRR) |