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 |
|---|---|---|---|
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Key validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Sample return - J2 [ XLSX 51.06 KB ] | Deposit-taking institutions | Sample return | Home Equity Lines of Credit (HELOCs) Report (J2) |
| Data definitions - LA [ XLSX 633.78 KB ] | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Change Control Log (R2) | Deposit-taking institutions | Change control log | Regional Distribution Assets and Liabilities (R2) |
| Technical Specification (BF) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction (BF) |
| Net cumulative cash flow - Technical specification [ XLSX 1.42 MB ] | Deposit-taking institutions | Technical specification | Net cumulative cash flow reporting manual (NCCF) |
| Charge for Impairment (C1) | Deposit-taking institutions | Instructions | Charge for Impairment (C1) |
| Validation rules - GA [ XLSX 237.85 KB ] | Deposit-taking institutions | Validation rules | GIC Offer Sheets (GA-GB) |
| Change Control Log (A3) | Deposit-taking institutions | Change control log | Trading Income and Income from GoC Securities Trading (A3) |
| Data definitions - BD [ XLS 3.57 MB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Retail Portfolio Part-1 (BD) |
| Sample return - E2 [ XLSX 81.37 KB ] | Deposit-taking institutions | Sample return | Mortgage Loans Report (E2) |
| Return - Solo Capital Return [ XLSX 189.27 KB ] | Deposit-taking institutions | Return | Solo Capital Return |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Validation rules - GQ [ XLSX 36.76 KB ] | Deposit-taking institutions | Validation rules | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Sample return - K3 [ XLSX 53.78 KB ] | Deposit-taking institutions | Sample return | Supplementary Return for Foreign Bank Branches (K3) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Validation rules - B2 [ XLSX 27.63 KB ] | Deposit-taking institutions | Validation rules | Securities (B2) |
| Change Control Log (2A) | Deposit-taking institutions | Change control log | 2A Schedule for Asset Reporting by Counterparty |
| Sample return - BH [ XLS 2.33 MB ] | Deposit-taking institutions | Sample return | Standardized Institutions Credit Monitoring Data Call (BH) |