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 |
|---|---|---|---|
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| 2A Schedule for Asset Reporting by Counterparty | Deposit-taking institutions | Instructions | 2A Schedule for Asset Reporting by Counterparty |
| Change Control Log (2A) | Deposit-taking institutions | Change control log | 2A Schedule for Asset Reporting by Counterparty |
| 2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| Change Control Log (C3) | Deposit-taking institutions | Change control log | Allowance Continuity Report (C3) |
| Change Control Log (E3) | Deposit-taking institutions | Change control log | Allowances for Expected Credit Losses (E3) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Change Control Log (M4) | Deposit-taking institutions | Change control log | Balance Sheet (M4) |
| Change Control Log (Z4) | Deposit-taking institutions | Change control log | Balance Sheet by Booking Location (Z4) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| Basel Capital Adequacy Reporting - Change Control Log | Deposit-taking institutions | Change control log | Basel Capital Adequacy Reporting (BCAR) |
| Basel Capital Adequacy Reporting (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification | Deposit-taking institutions | FAQs | Basel Capital Adequacy Reporting (BCAR) |
| Charge for Impairment (C1) | Deposit-taking institutions | Instructions | Charge for Impairment (C1) |
| Change Control Log (C1) | Deposit-taking institutions | Change control log | Charge for Impairment (C1) |
| Business Specifications for the Climate-Related Risk Returns for Insurers | Insurance companies | Instructions | Climate-related risk returns |