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 |
|---|---|---|---|
| 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 |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| Business Specifications for the Climate-Related Risk Returns for Insurers | Insurance companies | Instructions | Climate-related risk returns |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| Solo Total Loss Absorbing Capacity (Solo TLAC) Return | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| 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 |
| Net cumulative cash flow reporting manual | Deposit-taking institutions | Instructions | Net cumulative cash flow reporting manual (NCCF) |
| Supplementary Return for Foreign Bank Branches (K3) | Deposit-taking institutions | Instructions | Supplementary Return for Foreign Bank Branches (K3) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| GIC Offer Sheets (GA-GB) | Deposit-taking institutions | Instructions | GIC Offer Sheets (GA-GB) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| 2A Schedule for Asset Reporting by Counterparty | Deposit-taking institutions | Instructions | 2A Schedule for Asset Reporting by Counterparty |
| Property and casualty insurance return – Section V – Jurisdictional 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) |