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 |
|---|---|---|---|
| XSD file - LRR [ XSD 2.73 MB ] | Deposit-taking institutions | XSD file | Leverage Requirements Return (LRR) |
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Geographic Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Technical Specification (BG) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Instructions to complete Internal Capital Adequacy Assessment Process Data Return | Deposit-taking institutions | Instructions | Internal Capital Adequacy Assessment Process |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - A3 [ XLSX 19.52 KB ] | Deposit-taking institutions | Validation rules | Trading Income and Income from GoC Securities Trading (A3) |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Data definitions - BB [ XLS 2.55 MB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| Mortgage Insurers Core Financial Statement Return (with track changes) [ XLSX 150.98 KB ] | Insurance companies | Core return | Mortgage Insurance Return and Instructions |
| Quarterly return (clean) - LICAT LCQ 2020 [ XLSX 211.25 KB ] | Insurance companies | Quarterly return | Life Insurance Capital Adequacy Test (LICAT) |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Life Insurance Return – Section III – Definitions | Insurance companies | Definitions | Life Insurance Return and Instructions |
| Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 KB ] | Insurance companies | Annual supplement | Life Insurance Capital Adequacy Test (LICAT) |