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 |
|---|---|---|---|
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| XSD file - Net cumulative cash flow [ XSD 2.72 MB ] | Deposit-taking institutions | XSD file | Net cumulative cash flow reporting manual (NCCF) |
| Sample return - K3 [ XLSX 53.78 KB ] | Deposit-taking institutions | Sample return | Supplementary Return for Foreign Bank Branches (K3) |
| XSD file - LRR [ XSD 2.73 MB ] | Deposit-taking institutions | XSD file | Leverage Requirements Return (LRR) |
| Validation rules - R2 [ XLSX 29.49 KB ] | Deposit-taking institutions | Validation rules | Regional Distribution Assets and Liabilities (R2) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Validation rules - E2 [ XLSX 36.48 KB ] | Deposit-taking institutions | Validation rules | Mortgage Loans Report (E2) |
| Sample return - BH [ XLS 2.33 MB ] | Deposit-taking institutions | Sample return | Standardized Institutions Credit Monitoring Data Call (BH) |
| Technical Specification (BG) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Change Control Log (U3) | Deposit-taking institutions | Change control log | Pledging and Repos (U3) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| Model Risk Unstructured Regulatory Return (OSFI947) | Deposit-taking institutions | Instructions | Model Risk Unstructured Regulatory Return (OSFI947) |
| Selected Structured Statistics (Y3) | Deposit-taking institutions | Instructions | Selected Structured Statistics (Y3) |
| Data definitions - BB [ XLS 2.55 MB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| Appendix - L3 [ XLS 53 KB ] | Deposit-taking institutions | Appendix | Operational Loss Event Data Reporting (L3) |
| Retail IRB Credit Parameter Data Call (DT4) | Deposit-taking institutions | Instructions | Retail IRB Parameter Data Call (DT4) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Sample return - I3 [ XLSX 98.99 KB ] | Deposit-taking institutions | Sample return | Interest Rate Risk (I3) |
| Sample return (draft) – DT1 2024 [ XLSX 789.5 KB ] | Deposit-taking institutions | Draft return | Net Stable Funding Ratio Reporting (DT1) |
| Data definitions - LA 2024 [ XLSX 689.61 KB ] | Deposit-taking institutions | Data definitions | Liquidity Coverage Ratio (LCR) Reporting (LA) |