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) FAQ Technical Specification Deposit-taking institutions FAQs Basel Capital Adequacy Reporting (BCAR)
Basel Capital Adequacy Reporting - Change Control Log Deposit-taking institutions Change control log Basel Capital Adequacy Reporting (BCAR)
Business and Data Definitions - UCLRE (PC5) (draft) [ XLSX 902.58 KB ] Insurance companies Data definitions Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns
Change Control Log (2A) Deposit-taking institutions Change control log 2A Schedule for Asset Reporting by Counterparty
Change Control Log (2L) Deposit-taking institutions Change control log 2L Schedule for Liability Reporting by Counterparty
Change Control Log (A2) Deposit-taking institutions Change control log Non Mortgage Loans (A2)
Change Control Log (A3) Deposit-taking institutions Change control log Trading Income and Income from GoC Securities Trading (A3)
Change Control Log (B2) Deposit-taking institutions Change control log Securities (B2)
Change Control Log (C1) Deposit-taking institutions Change control log Charge for Impairment (C1)
Change Control Log (C3) Deposit-taking institutions Change control log Allowance Continuity Report (C3)
Change Control Log (E2) Deposit-taking institutions Change control log Mortgage Loans Report (E2)
Change Control Log (E3) Deposit-taking institutions Change control log Allowances for Expected Credit Losses (E3)
Change Control Log (GA-GB) Deposit-taking institutions Change control log GIC Offer Sheets (GA-GB)
Change Control Log (GQ) Deposit-taking institutions Change control log Geographic Assets & Liabilities Booked in Canada (GQ)
Change Control Log (GR) Deposit-taking institutions Change control log Geographic Assets & Liabilities Booked in Canada (GQ)
Change Control Log (H4) Deposit-taking institutions Change control log Collateral and Pledging Report (H4)
Change Control Log (I3) Deposit-taking institutions Change control log Interest Rate Risk (I3)
Change Control Log (Interbank and Major Exposures Return) Deposit-taking institutions Change control log Interbank and Major Exposures Return (EB/ET)