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 (M4) | Deposit-taking institutions | Change control log | Balance Sheet (M4) |
| Home Equity Lines of Credit (HELOCs) Report (J2) | Deposit-taking institutions | Instructions | Home Equity Lines of Credit (HELOCs) Report (J2) |
| NCCF Change Control Log | Deposit-taking institutions | Change control log | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - K3 [ XLSX 18.72 KB ] | Deposit-taking institutions | Validation rules | Supplementary Return for Foreign Bank Branches (K3) |
| Regional Distribution Assets and Liabilities (R2) | Deposit-taking institutions | Instructions | Regional Distribution Assets and Liabilities (R2) |
| 2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
| Mortgage Loans Report (E2) | Deposit-taking institutions | Instructions | Mortgage Loans Report (E2) |
| Validation rules - BH [ XLSX 52.14 KB ] | Deposit-taking institutions | Validation rules | Standardized Institutions Credit Monitoring Data Call (BH) |
| XML file - LRR 2023 [ XML 6.41 KB ] | Deposit-taking institutions | XML file | Leverage Requirements Return (LRR) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| Data definitions - BG [ XLSX 409.95 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Key validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Validation rules - BB [ XLSX 112.82 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification | Deposit-taking institutions | FAQs | Basel Capital Adequacy Reporting (BCAR) |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |