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
Basel Capital Adequacy Reporting (BCAR) 2024 Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
Trading Income and Income from GoC Securities Trading (A3) Deposit-taking institutions Instructions Trading Income and Income from GoC Securities Trading (A3)
Geographic Assets and Liabilities Booked Outside Canada (GR) Deposit-taking institutions Instructions Geographic Assets & Liabilities Booked Outside Canada (GR)
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns
Property and casualty insurance return – Section III – Definitions Insurance companies Instructions Property and casualty insurance return
Key Metrics Report – Life insurers Instructions Insurance companies Instructions Life insurers key metrics (OL)
Wholesale IRB Credit Parameter Data Call (DT3) Deposit-taking institutions Instructions Wholesale IRB Parameter Data Call (DT3)
D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] Deposit-taking institutions Instructions Solo Total Loss Absorbing Capacity (Solo TLAC) Return
Pledging and Repos (U3) Deposit-taking institutions Instructions Pledging and Repos (U3)
Leverage Requirements Return (LRR) Deposit-taking institutions Instructions Leverage Requirements Return (LRR)
Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) Insurance companies Instructions Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Home Equity Lines of Credit (HELOCs) Report (J2) Deposit-taking institutions Instructions Home Equity Lines of Credit (HELOCs) Report (J2)
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
Appointed Actuary’s Report Discount Curve (PC6) Insurance companies Instructions Appointed Actuary’s Report Discount Curve (PC6)
Large Exposures Return (OSFI930) Deposit-taking institutions Instructions Large Exposures Return (OSFI930)
2023 Life Insurance Capital Adequacy Test - Filing Instructions Insurance companies Instructions Life Insurance Capital Adequacy Test (LICAT)
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
Mortgage Insurer Capital Adequacy Test - Filing Instructions Insurance companies Instructions Mortgage Insurer Capital Adequancy Test (MICAT)
Solo Capital Return Insurance companies Instructions Solo Capital Return