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
"Tracked changes" Earthquake Exposure Data Form [ XLSX 69.89 KB ] Insurance companies Form Earthquake Exposure Data
2020 Income Statement (P3) Deposit-taking institutions Instructions 2020 Income Statement (P3)
2023 Basel Capital Adequacy Reporting - Change Control Log Deposit-taking institutions Change control log Basel Capital Adequacy Reporting (BCAR)
2023 Life Insurance Capital Adequacy Test - Filing Instructions Insurance companies Instructions Life Insurance Capital Adequacy Test (LICAT)
2024 DT1 Validation Rules [ XLSX 51.95 KB ] Deposit-taking institutions Validation rules Net Stable Funding Ratio Reporting (DT1)
2024 Income Statement (P3) Deposit-taking institutions Instructions 2024 Income Statement (P3)
2024 Income Statement - Validation rules [ XLSX 10.03 KB ] Deposit-taking institutions Validation rules 2024 Income Statement (P3)
2024 P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions Insurance companies Return instructions Minimum Capital Test
2A Schedule for Asset Reporting by Counterparty Deposit-taking institutions Instructions 2A Schedule for Asset Reporting by Counterparty
2L Schedule for Liability Reporting by Counterparty Deposit-taking institutions Instructions 2L Schedule for Liability Reporting by Counterparty
All validation rules for the H4 regulatory return Deposit-taking institutions Validation rules Collateral and Pledging Report (H4)
Allowance Continuity Report (C3) Deposit-taking institutions Instructions Allowance Continuity Report (C3)
Allowances for Expected Credit Losses (E3) Deposit-taking institutions Instructions Allowances for Expected Credit Losses (E3)
Annual return (clean) - 2023 IFRS 17 Life Insurance [ XLSX 277.35 KB ] Insurance companies Annual return Life Insurance Return and Instructions
Annual return (clean) - 2023 IFRS 17 Property and Casualty [ XLSX 188.57 KB ] Insurance companies Annual return Property and Casualty Insurance Return and Instructions
Annual return (tracked changes) - 2023 IFRS 17 Life Insurance [ XLSX 410.93 KB ] Insurance companies Annual return Life Insurance Return and Instructions
Annual return (tracked changes) - 2023 IFRS 17 Property and Casualty [ XLSX 276.84 KB ] Insurance companies Annual return Property and Casualty Insurance Return and Instructions
Annual return (validation rules) - 2023 IFRS 17 Property and Casualty [ XLSX 67.63 KB ] Insurance companies Validation rules Property and Casualty Insurance Return and Instructions
Annual return – UCLRE [ XLSX 50.87 KB ] Insurance companies Annual return Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Annual supplement (clean) - LICAT LCA 2021 [ XLSX 548.19 KB ] Insurance companies Annual supplement Life Insurance Capital Adequacy Test (LICAT)