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
Key Metrics Report – Life insurers Instructions Insurance companies Instructions Life insurers key metrics (OL)
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
Interbank and Major Exposures Return (EB/ET) Deposit-taking institutions Instructions Interbank and Major Exposures Return (EB/ET)
Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) Insurance companies Instructions Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Allowances for Expected Credit Losses (E3) Deposit-taking institutions Instructions Allowances for Expected Credit Losses (E3)
2024 Income Statement (P3) Deposit-taking institutions Instructions 2024 Income Statement (P3)
Property and casualty insurance return – Section IV – Detailed Instructions Insurance companies Instructions Property and casualty insurance return
2023 Life Insurance Capital Adequacy Test - Filing Instructions Insurance companies Instructions Life Insurance Capital Adequacy Test (LICAT)
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
Mortgage Insurer Capital Adequacy Test - Filing Instructions Insurance companies Instructions Mortgage Insurer Capital Adequancy Test (MICAT)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Collateral and Pledging Report (H4) Deposit-taking institutions Instructions Collateral and Pledging Report (H4)
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns
Loans in Arrears (N3) Deposit-taking institutions Instructions Loans in Arrears (N3)
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
Balance Sheet by Booking Location (Z4) Deposit-taking institutions Instructions Balance Sheet by Booking Location (Z4)
Wholesale IRB Credit Parameter Data Call (DT3) Deposit-taking institutions Instructions Wholesale IRB Parameter Data Call (DT3)
Geographic Assets and Liabilities Booked in Canada (GQ) Deposit-taking institutions Instructions Geographic Assets & Liabilities Booked in Canada (GQ)
Property and casualty insurance return – Section I – Introduction Insurance companies Instructions Property and casualty insurance return