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 |
|---|---|---|---|
| "Tracked changes" Earthquake Exposure Data Form [ XLSX 69.89 KB ] | Insurance companies | Form | Earthquake Exposure Data |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| 2024 P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions | Insurance companies | Return instructions | Minimum Capital Test |
| 2A Schedule for Asset Reporting by Counterparty | Deposit-taking institutions | Instructions | 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 |
| All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Annual return (clean) - 2023 IFRS 17 Life Insurance [ XLSX 277.35 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Annual return (clean) - 2023 IFRS 17 Property and Casualty [ XLSX 188.57 KB ] | Insurance companies | Annual return | Property and Casualty Insurance Return and Instructions |
| Annual return (tracked changes) - 2023 IFRS 17 Life Insurance [ XLSX 410.93 KB ] | Insurance companies | Annual return | Life Insurance Return and Instructions |
| Annual return (tracked changes) - 2023 IFRS 17 Property and Casualty [ XLSX 276.84 KB ] | Insurance companies | Annual return | Property and Casualty Insurance Return and Instructions |
| Annual return (validation rules) - 2023 IFRS 17 Property and Casualty [ XLSX 67.63 KB ] | Insurance companies | Validation rules | Property and Casualty Insurance Return and Instructions |
| Annual return – UCLRE [ XLSX 50.87 KB ] | Insurance companies | Annual return | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 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 (tracked changes) - LICAT LCA 2021 [ XLSX 548.28 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |
| Annual supplement (tracked changes) LICAT LCA 2023 [ XLSX 603.25 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |