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 |
|---|---|---|---|
| Home Equity Lines of Credit (HELOCs) Report (J2) | Deposit-taking institutions | Instructions | Home Equity Lines of Credit (HELOCs) Report (J2) |
| 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) |
| 2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
| Property and casualty insurance return | Insurance companies | Instructions | Property and casualty insurance return |
| Key Metrics Report – Life insurers Instructions | Insurance companies | Instructions | Life insurers key metrics (OL) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| 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) |
| D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Pledging and Repos (U3) | Deposit-taking institutions | Instructions | Pledging and Repos (U3) |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |