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 (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
Appendix - L3 [ XLS 53 KB ] | Deposit-taking institutions | Appendix | Operational Loss Event Data Reporting (L3) |
Annual supplement (tracked changes) LICAT LCA 2023 [ XLSX 603.25 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
Annual supplement (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
Annual supplement (clean) - LICAT LCA 2023 [ XLSX 507.47 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
Annual return – UCLRE [ XLSX 50.87 KB ] | Insurance companies | Annual return | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
2A Schedule for Asset Reporting by Counterparty | Deposit-taking institutions | Instructions | 2A Schedule for Asset Reporting by Counterparty |
2024 P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions | Insurance companies | Return instructions | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |