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
Instructions to complete Internal Capital Adequacy Assessment Process Data Return Deposit-taking institutions Instructions Internal Capital Adequacy Assessment Process
Allowance Continuity Report (C3) Deposit-taking institutions Instructions Allowance Continuity Report (C3)
Report on New and Existing Lending (A4) Deposit-taking institutions Instructions Report on New and Existing Lending (A4)
Property and casualty insurance return – Section II – Filing Requirements Insurance companies Instructions Property and casualty insurance return
Key Metrics Report – P&C insurers Insurance companies Instructions Property and casualty insurers key metrics (OP)
Deposit Liabilities (K4) Deposit-taking institutions Instructions Deposit Liabilities (K4)
Solo Total Loss Absorbing Capacity (Solo TLAC) Return Deposit-taking institutions Instructions Solo Total Loss Absorbing Capacity (Solo TLAC) Return
Charge for Impairment (C1) Deposit-taking institutions Instructions Charge for Impairment (C1)
Interest Rate Risk (I3) Deposit-taking institutions Instructions Interest Rate Risk (I3)
Balance Sheet (M4) Deposit-taking institutions Instructions Balance Sheet (M4)
Key Metrics Report – Life insurers Instructions Insurance companies Instructions Life insurers key metrics (OL)
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)
Basel Capital Adequacy Reporting (BCAR) 2024 Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
L3 Return - Operational Risk Event Data Deposit-taking institutions Instructions Operational Loss Event Data Reporting (L3)
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Geographic Assets and Liabilities Booked Outside Canada (GR) Deposit-taking institutions Instructions Geographic Assets & Liabilities Booked Outside Canada (GR)
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
Trading Income and Income from GoC Securities Trading (A3) Deposit-taking institutions Instructions Trading Income and Income from GoC Securities Trading (A3)