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 |
|---|---|---|---|
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Instructions to complete Internal Capital Adequacy Assessment Process Data Return | Deposit-taking institutions | Instructions | Internal Capital Adequacy Assessment Process |
| Property and casualty insurance return – Section II – Filing Requirements | Insurance companies | Instructions | Property and casualty insurance return |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| Deposit Liabilities (K4) | Deposit-taking institutions | Instructions | Deposit Liabilities (K4) |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| Charge for Impairment (C1) | Deposit-taking institutions | Instructions | Charge for Impairment (C1) |
| Interest Rate Risk (I3) | Deposit-taking institutions | Instructions | Interest Rate Risk (I3) |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Pledging and Repos (U3) | Deposit-taking institutions | Instructions | Pledging and Repos (U3) |
| D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Basel Capital Adequacy Reporting (BCAR) 2024 | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| Earthquake Exposure Data Form Instructions | Insurance companies | Instructions | Earthquake Exposure Data |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Model Risk Unstructured Regulatory Return (OSFI947) | Deposit-taking institutions | Instructions | Model Risk Unstructured Regulatory Return (OSFI947) |
| Solo Capital Return | Insurance companies | Instructions | Solo Capital Return |