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) |
| Change Control Log (GQ) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked in Canada (GQ) |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Validation rules - DT4 [ XLSX 21.55 KB ] | Deposit-taking institutions | Validation rules | Retail IRB Parameter Data Call (DT4) |
| Validation rules - BB [ XLSX 112.82 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| Net Stable Funding Ratio Return (DT1) — Change Control Log | Deposit-taking institutions | Change control log | Net Stable Funding Ratio Reporting (DT1) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| Change Control Log (R2) | Deposit-taking institutions | Change control log | Regional Distribution Assets and Liabilities (R2) |
| Return changes - I3 [ XLSX 142.14 KB ] | Deposit-taking institutions | Return changes | Interest Rate Risk (I3) |
| Net cumulative cash flow reporting manual | Deposit-taking institutions | Instructions | Net cumulative cash flow reporting manual (NCCF) |
| Home Equity Lines of Credit (HELOCs) Report (J2) - Change Control Log | Deposit-taking institutions | Change control log | Home Equity Lines of Credit (HELOCs) Report (J2) |
| Change Control Log (E2) | Deposit-taking institutions | Change control log | Mortgage Loans Report (E2) |
| Data definitions - BH [ XLS 3.6 MB ] | Deposit-taking institutions | Data definitions | Standardized Institutions Credit Monitoring Data Call (BH) |
| Technical Specification (RAPID1) | Deposit-taking institutions | Technical specification | Standardized Institutions Risk Asset Portfolio Information (RAPID1) |
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Instructions to complete Internal Capital Adequacy Assessment Process Data Return | Deposit-taking institutions | Instructions | Internal Capital Adequacy Assessment Process |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Change Control Log (GA-GB) | Deposit-taking institutions | Change control log | GIC Offer Sheets (GA-GB) |