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
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)
Instructions to complete Internal Capital Adequacy Assessment Process Data Return Deposit-taking institutions Instructions Internal Capital Adequacy Assessment Process
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)
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
Leverage Requirements Return (LRR) Deposit-taking institutions Instructions Leverage Requirements Return (LRR)
Property and casualty insurance return – Section III – Definitions Insurance companies Instructions Property and casualty insurance return
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
Large Exposures Return (OSFI930) Deposit-taking institutions Instructions Large Exposures Return (OSFI930)
Home Equity Lines of Credit (HELOCs) Report (J2) Deposit-taking institutions Instructions Home Equity Lines of Credit (HELOCs) Report (J2)
2L Schedule for Liability Reporting by Counterparty Deposit-taking institutions Instructions 2L Schedule for Liability Reporting by Counterparty
Property and casualty insurance return Insurance companies Instructions Property and casualty insurance return
Selected Structured Statistics (Y3) Deposit-taking institutions Instructions Selected Structured Statistics (Y3)
Retail IRB Credit Parameter Data Call (DT4) Deposit-taking institutions Instructions Retail IRB Parameter Data Call (DT4)
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Interbank and Major Exposures Return (EB/ET) Deposit-taking institutions Instructions Interbank and Major Exposures Return (EB/ET)
Allowances for Expected Credit Losses (E3) Deposit-taking institutions Instructions Allowances for Expected Credit Losses (E3)