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 |
|---|---|---|---|
| Validation rules - BH [ XLSX 52.14 KB ] | Deposit-taking institutions | Validation rules | Standardized Institutions Credit Monitoring Data Call (BH) |
| Data definitions - BG [ XLSX 409.95 KB ] | Deposit-taking institutions | Data definitions | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Validation rules - L3 [ XLSX 25.56 KB ] | Deposit-taking institutions | Validation rules | Operational Loss Event Data Reporting (L3) |
| Market Risk Data - Quarterly Data [ XLSX 280.75 KB ] | Deposit-taking institutions | Technical specification | Market Risk (OSFI-986) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| XML file - LA 2024 [ XML 181.88 KB ] | Deposit-taking institutions | XML file | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Sample return - B2 [ XLSX 57.63 KB ] | Deposit-taking institutions | Sample return | Securities (B2) |
| Key validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Validation rules - BB [ XLSX 112.82 KB ] | Deposit-taking institutions | Validation rules | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| 2024 DT1 Validation Rules [ XLSX 51.95 KB ] | Deposit-taking institutions | Validation rules | Net Stable Funding Ratio Reporting (DT1) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Report on New and Existing Lending (A4) | Deposit-taking institutions | Instructions | Report on New and Existing Lending (A4) |
| Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification | Deposit-taking institutions | FAQs | Basel Capital Adequacy Reporting (BCAR) |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Sample return (comprehensive) - NCCF (DT2) 2024 [ XLSX 4.95 MB ] | Deposit-taking institutions | Sample return | Net cumulative cash flow reporting manual (NCCF) |
| Validation rules - A3 [ XLSX 19.52 KB ] | Deposit-taking institutions | Validation rules | Trading Income and Income from GoC Securities Trading (A3) |
| Validation rules - LRR 2024 [ XLSX 27.96 KB ] | Deposit-taking institutions | Validation rules | Leverage Requirements Return (LRR) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Change Control Log (GR) | Deposit-taking institutions | Change control log | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Net cumulative cash flow - Technical specification [ XLSX 1.42 MB ] | Deposit-taking institutions | Technical specification | Net cumulative cash flow reporting manual (NCCF) |