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 |
|---|---|---|---|
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| Validation rules - LRR 2024 [ XLSX 27.96 KB ] | Deposit-taking institutions | Validation rules | Leverage Requirements Return (LRR) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| 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) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Sample return - N3 [ XLSX 44.3 KB ] | Deposit-taking institutions | Sample return | Loans in Arrears (N3) |
| Geographic Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Data definitions - BF [ XLSX 422.71 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction (BF) |
| Validation rules - A3 [ XLSX 19.52 KB ] | Deposit-taking institutions | Validation rules | Trading Income and Income from GoC Securities Trading (A3) |
| Data definitions - LA [ XLSX 633.78 KB ] | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Net cumulative cash flow - Technical specification [ XLSX 1.42 MB ] | Deposit-taking institutions | Technical specification | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - BD [ XLSX 94.81 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Retail Portfolio Part-1 (BD) |
| Data definitions - RAPID1 [ XLSX 244 KB ] | Deposit-taking institutions | Data definitions | Standardized Institutions Risk Asset Portfolio Information (RAPID1) |