2023 Basel Capital Adequacy Reporting - Change Control Log

Amendment number Effective reporting date Description
1 Q4 2007 NEW
2 Q1 2008

Instructions:

Add:

  • Footnotes 1, 4 and 16
  • Wording “if not tranched”
  • Clarification of Undrawn commitments
  • Note under Repo-style Transaction
  • Note under Other off-balance sheet
  • Wording “and Other rated”
  • Additional instructions under Schedule 3 – Capital Elements
  • Additional instructions under Columns for “Before CRM”
  • Additional instructions under third paragraph
  • Additional instructions under Section D – Early Amortization
  • Additional instructions under Treatment of Guarantees
  • Additional instructions under Columns for “Before CRM”
  • Additional instructions under Columns for “After CRM”
  • Additional instructions under Schedule 35 – Credit Risk-weighted Assets
  • Additional instructions under Footnote 7
  • Additional instructions under Schedule 36 – PD/LGD Approach for IRB Equity
  • Additional instructions under Section B – Securitization exposures subject to ratings-based or internal assessment approach
  • Section C – Advanced Measurement Approach
  • Additional instructions under Schedule 44 – Gross Exposures by Original Obligor and by Ultimate Guarantor
  • Additional instructions under Credit Risk section
  • Additional instructions under Scope of the approach
  • Additional instructions under Timing

Delete:

  • Instructions under Exposure Classification and Credit Risk Mitigation (CRM)
  • Wording (e.g. 1.06)
  • Wording “using the substitution approach for guarantees”
  • Wording “CAR”

Change:

  • SMEs (treated as Other Retail) changed to SBEs (treated as Other Retail)
  • Reference to Guideline A-3
  • The level of the scaling factor will be incorporated into the guidelines changed to The level of the scaling factor is 1.06
  • Wording Decrease in net exposure changed to Adjustment to net exposure
  • Modified instructions under Columns for “Adjustments for CRM”
  • One decimal place to two decimal places under (ii) Internal Model Method
3 Q1 2009

Instructions:

Add:

  • Purpose; Statutory; Application; Publication; Contact Person; Reporting Dates; Where to Submit
  • Instructions for BCAR Short Form
  • Additional instructions under Schedule 4 – Allowance for Impairment
  • Instructions for Market-based Approaches
  • Reference to section 3.6
  • Additional instructions under (i) Current Exposure Method
  • Additional instructions under (ii) Internal Model Method

Change:

  • Modified instructions for clarity under Schedule 35 – Credit Risk-weighted Assets
  • Modified instructions under Sections A and B – Basic Indicator and Standardized Approached
  • Annex instructions modified re implementation date and references
4 Q1 2010

Instructions:

Add:

  • Additional instructions under Residential Mortgage re Reverse Mortgages
  • Additional “ * ” under Undrawn commitments and related instructions below table
  • Additional instructions under Schedule 3, first paragraph
  • Additional instructions under Risk-weighted Assets
  • Additional instructions under Expected Loss Amount
  • Additional instructions under Risk-weighted Assets
  • Additional instructions under Expected Loss Amount
  • Instructions for Unrealized gains on derivatives
  • Additional instructions under Footnote 9

Change:

  • Modified instructions under Undrawn commitments
  • Modified instructions under Schedule 3, second paragraph
  • Instructions modified under Guaranteed Exposure, by Ultimate Guarantor

Delete:

  • Last sentence from the first paragraph under Sections A and B - Basic Indicator and Standardized Approaches
5 Q1 2011

Instructions:

  • Multiple changes were made to the instructions to accommodate IFRS.

Change:

  • Page references updated
  • Instructions modified in regards to Banking versus Trading Book

Add:

  • Instructions to accommodate separate reporting of securitization exposures
  • Instructions regarding introduction of Stressed Value at Risk components
6 Q1 2012

Instructions:

Add:

  • Additional instructions under BCAR Short Form
  • Additional instructions under Schedule 2 – Summary of Risk-weighted Assets
  • Instructions under IRB Methodology – Eligible Allowance
  • Instructions under IRB Methodology – Expected Loss Amount
  • Additional instructions under Credit Risk-weighted Assets under IRB Approach - General Methodology
  • Footnote 4
  • Instructions under Wholesale IRB Exposures not subject to Double Default Framework
  • Instructions under Columns for “Before CRM”
  • Memo Item for AIRB-approved Institutions using LGD Adjustment to Reflect Guarantees
  • Memo Item for Institutions using LGD Adjustment to Reflect Guarantees
  • Instructions under Schedule 36 - General Methodology
  • Instructions under Section B - General Methodology
  • Instructions for Sections C and D

Change:

  • Instructions modified under Corporate Exposure Class
  • Instructions modified under Past Due Loans and Defaulted Exposures
  • Instructions modified under Banking Versus Trading Book
  • Instructions modified under Schedule 3 – Capital Elements
  • Instructions modified under Excess allowance
  • Instructions modified under Schedule 14 & 37 - General Methodology
  • FIRB and AIRB Exposures Subject to Double Default Framework changed to Wholesale IRB Exposures Subject to Double Default Framework
  • Instructions under Columns for “Adjustments for CRM”
  • Instructions under Schedule 29
  • Instructions under Unallocated accrued interest and other miscellaneous receivables
  • Instructions under Schedule 39
  • Instructions under Section A
  • References under Section A – Internal Model Requirements
  • Instructions under Incremental Risk Charge
  • Instructions under Modelled Comprehensive Risk Measure
  • References under Section B – Standardized Approach Requirements
  • Instructions for Sections B(ii)(a) to B(ii)(c)

Delete:

  • Footnote 1
  • ‘Pre’ Q1 2012 related instructions under Section B
  • Reference to Schedules 15 to 21
  • Instructions under Section B - Securitization exposures subject to ratings-based or internal assessment approach
  • Schedule 42 (Pre Q1 2012 instructions)
  • Annex - Interim Approach to Reporting
7 Q1 2013

Instructions:

Change:

  • Updated all CAR guideline references
  • Instructions under Basis of Measurement and Reporting Units
  • Instructions under Repo-style Transaction
  • Instructions under OTC Derivatives
  • Instructions under Asses to Capital Multiple
  • Instructions under Schedule 3 – Capital Elements
  • Instructions under Schedule 4 – Allowance for Impairment: Capital Treatment and General Methodology
  • General allowance changes to collective allowance
  • Specific allowances changes to individual allowances
  • Instructions under Schedule 14 – General Methodology
  • Instructions and title for Section A – Select originator securitization exposures
  • Instructions under Section C
  • Instructions under Redistribution of exposures for guarantees and credit derivatives
  • Instructions under Schedule 37 – General Methodology
  • Instructions and title for Section A – Select originator securitization exposures
  • Instructions under Section C – Unrated Exposures – non IAA
  • Instructions under Summary Section
  • Instructions under Unsettled non-DvP trades
  • Instructions under Section A – All Derivatives – Notional Principal Amount
  • Section B – OTC Derivatives changes to Section B – Counterparty Credit Risk Exposure for Default Risk Capital Requirements
  • Instructions under Section B – General Methodology
  • Instructions under (ii) Internal Model Method
  • Instructions under Section B(ii) Interest Rate Position Specific Risk – Tranched products & hedges
  • Instructions under Instructions for Sections B(ii)(a) to B(ii)(c) during the interim treatment period from Q1 2012 to Q4 2013
  • Instructions under Instructions for Sections B(ii)(a) to B(ii)(c) to take effect Q1 2014 (after the interim treatment period ends)
  • Instructions under Section C – Total Minimum Capital Charge for Market Risk (not including deductions)
  • Instructions under Section D – Valuation Adjustments for Less Liquid Positions
  • Instructions under Section C – Advanced Measurement Approach
  • Instructions under Adjustment to reflect differences in balance sheet exposure amounts resulting from measurement bases used for accounting purposes

Delete:

  • One sentence under General Instructions
  • Addback of select 50/50 securitization deductions
  • Instructions under Schedule 36 – General Methodology

Add:

  • 1A Ratios, Capital, and Risk-weighted Assets on Transitional Basis
  • 3A Qualifying Capital Issued Out of Subsidiaries
  • Basis of Basel III Calculations
  • Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis
  • Credit or market risk-weighted assets calculated on the deducted portion of non-significant investments in financials
  • Section A – Calculation of Total Capital
  • Section B – Calculation of Basel III deduction for investments in the capital of banking; financial and insurance entities where the reporting FI does not have a significant investment in the entity
  • Section C – Calculation of Basel III deduction for significant investments in common equity; deferred tax assets arising from temporary differences; and mortgage servicing rights
  • Section D – Phase-out of non-qualifying capital instruments
  • Section E – Memo Items
  • Schedule 3A – Qualifying Capital Issued Out of Subsidiaries
  • Instructions under Net collective allowance allocated to standardized and IRB portfolios
  • Instructions under IRB Methodology – Eligible Allowance
  • Instructions under Columns for “Before CRM”
  • Instructions under Weighted Ave. Maturity
  • Instructions under Weighted Ave. Maturity of credit protection
  • Section C – Credit Valuation Adjustments (CVA) on Bilateral OTC Derivatives
  • Section D – Exposures to Qualifying Central Counterparties
  • Section E – Default Fund Contributions to Non-Qualifying Central Counterparties
  • Instructions under Schedule 40 – Derivative Contracts
  • Instructions under (i) Current Exposure Method
  • Deducted portion of non-significant investments in financials
  • AOCI, CCP, CETI and CVA under Abbreviations
8 Q1 2014

Instructions:

Change:

  • Instructions under BCAR Short Form
  • Instructions under Basis of Measurement and Reporting Units
  • Instructions under Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis – Section B
  • Instructions under Adjustment to IRB risk-weighted assets for scaling factor
  • Instructions under Section D – Phase-out of non-qualifying capital instruments
  • Instructions under footnote 13
  • Instructions under Section B – Counterparty Credit Risk Exposure for Default Risk Capital Requirements – (i) Current Exposure Method, and (ii) Internal Model Method
  • Instructions under Section B(ii)(a) Non-correlation Trading Portfolios - Net position – summation of net long and absolute value of net short positions
  • Instructions under Section B(ii)(c) Basket Credit Default Swaps

Add:

  • Instructions under Section 1 - Adjustment (to risk-weighted assets) for floor
  • Instructions under Section 2 – Credit valuation adjustment grandfathering phase-in
  • Footnotes 4 and 9
  • Instructions under Section B – Calculation of Basel III deduction for investments in the capital of banking, financial and insurance entities where the reporting FI does not have a significant investment in the entity
  • Instructions under Redistribution of exposures for guarantees and credit derivatives
  • Instructions under Memo Item for AIRB-approved Institutions using LGD Adjustment to Reflect Guarantees
  • Instructions for Adjustments to gross balances to reflect balance sheet assets
  • Instructions under Section C – Credit Valuation Adjustments (CVA) on Bilateral OTC Derivatives
  • Instructions under Multiplier Level
  • Instructions under Section A(ii) Stressed Value at Risk Component

Delete:

  • Footnote 4
  • “Note:….” under Section C
  • Paragraph under “Unrated” - Section B(ii)(a) Non-correlation Trading Portfolios - Net position – summation of net long and absolute value of net short positions
  • Instructions for Sections B(ii)(a) to B(ii)(c) to take effect Q1 2014 (after the interim treatment period ends)
9 Q1 2015

Instructions:

Add:

  • Additional instructions under Schedule 1 - Ratio Calculations
  • Additional instructions under Schedule 3 ‑ Capital Elements
  • Additional instructions under Schedule 4 ‑ Allowance for Impairment: Capital Treatment

Change:

  • Instructions replaced under Schedule 1 - Assets to Capital Multiple
  • Page number references updated
  • Datapoint address reference updated
  • Instructions updated under Section D – Valuation Adjustments for Less Liquid Positions
  • Instructions under Schedule 45 - General Methodology
10 Q1 2017

Instructions:

Change:

  • Instructions under Purpose
  • Email address regarding BCAR short form notification
  • Instructions under Basis of Measurement and Reporting Units
  • Instructions under Calculation versus Reporting Detail
  • Instructions under Credit Risk and Schedule Completion
  • Instructions under Residential Mortgage
  • Schedule 1 – Ratio and Assets to Capital Multiple Calculations changes to Schedule 1 – Ratio Calculations
  • Instructions under Credit valuation adjustment grandfathering phase-in
  • Instructions under Schedule 3 – Capital Elements
  • Instructions under Schedule 4, General Methodology
  • Instructions under Notional Principal Amount, and Gross exposure (Exposure at Default) before CRM
  • Instructions under Schedule 35, General Methodology

Delete:

  • All references to paragraph numbers
  • Assets to Capital Multiple

Add:

  • Cooperative retail associations under General Instructions
  • Memo item: Institution’s own internal capital targets
  • Instructions under Redistribution of net exposures for guarantees & credit derivatives, and collateral
  • Schedule 12 – Banking Book Equity under the Standardized Approach
  • Schedules 30 to 31 – Credit Risk weighted Assets under the IRB Approach for Retail Residential Mortgage and HELOC
  • Equity investment in funds
  • Instructions under (ii) Internal Model Method
  • Schedule 46 – Countercyclical Buffer
  • Abbreviation CCyB
11 Q1 2018

Instructions:

Add:

  • Instructions under Purpose
  • Instructions under General Instructions
  • Instructions under Exposure Classification and Credit Risk Mitigation (CRM)
  • Instructions under Banking Versus Trading Book
  • Instructions for 80% Threshold calculation for IRB banks
  • Instructions under Schedule 3 – Capital and TLAC Elements
  • Instructions under Section A – Calculation of Total Capital and TLAC Available
  • Instructions under Section B – Calculation of Basel III deduction for investments in the capital of banking, financial and insurance entities where the reporting FI does not have a significant investment in the entity
  • Instructions under Schedules 5 to 13 – Credit Risk-weighted Assets under the Standardized Approach
  • Instructions under Increase in Exposure for Guarantees, Credit Derivatives
  • Instructions under Redistribution of exposures for guarantees and credit derivatives
  • Schedules 22A, 26, 30 and 31 – Credit Risk weighted Assets under the IRB Approach for Insured Retail Residential Mortgage, HELOC
  • Schedules 22, 26, 30, 32 and 34 – Credit Risk weighted Assets under the IRB Approach for Insured exposures subject to DLGD floor
  • Instructions under Schedule 35 – Credit Risk-weighted Assets under the IRB Approach for Equity
  • Instructions under Section B - (i) Current Exposure Method
  • Schedule 40A – Derivative Contracts
  • Footnotes 14, 15 and 16
  • RWA for guaranteed exposure, by Ultimate Guarantor
  • Instructions under CCyB add-on rate (M46)
  • Instructions under Weighted buffer add-on (M47)
  • SA-CCR Standardized approach to counterparty credit risk

Change:

  • Instructions under Schedule 1 – Ratio Calculations
  • Instructions under Contact Person
  • Instructions under Calculation versus Reporting Detail
  • Schedule 3 – Capital Elements changes to Schedule 3 – Capital and TLAC Elements
  • Section A – Calculation of Total Capital changes to Section A – Calculation of Total Capital and TLAC Available
  • Wording change under Schedules 14 and 37 – Securitization – Credit Risk Treatment
  • Wording change under Schedule 14 – Standardized Approach for Securitization – Credit Risk Treatment
  • Schedules 30 to 31 – Credit Risk weighted Assets under the IRB Approach for Retail Residential Mortgage and HELOC changes to Schedules 30, 31, 32 and 34 – Credit Risk weighted Assets under the IRB Approach for Retail Residential Mortgage, HELOC, Other Retail and SBE treated as Other Retail
  • Wording change under Summary Section
  • Wording changes under Schedule 45 – Balance Sheet Coverage by Risk Type and Reconciliation to Consolidated Balance Sheet

Delete/Change:

  • Under BCAR short form, schedule 1A has been deleted and schedule 3 is renamed to Capital and TLAC Elements
  • Instructions under Schedule 4 – Allowance for Impairment: Capital Treatment

Delete:

  • Schedule 1A – Ratios, Capital and Risk-weighted Assets on Transitional Basis
  • Wording under Section E – Memo items

Return Template:

Change:

  • Collective allowance to Stage 1 and 2 allowances under Schedules 1, 3, 4, 5-12, 14, 37, 38, 41 and 45
  • Individual allowance to Stage 3 allowance under Schedules 1, 3, 4, 5-12, 14, 37, 38, 41 and 45

Add:

  • TLAC ratios under Schedules 1 and 3
  • TLAC holdings/instruments (multiple DPAs added) under Schedules 1 and 3
  • Membership shares and Other qualifying CET1 instruments for Federal credit unions under Schedule 3
  • Memo items under Schedules 9, 22A, 26, 30, 31, 32 and 34
  • Breakdown of drawn/undrawn exposures under Schedules 35 and 45
  • Column “Other contracts” under Schedule 40
  • Schedule 40A
  • Columns (K-N) “RWA for guaranteed exposure, by ultimate guarantor” under Schedule 44

Delete:

  • Schedule 1A
  • DPA 1574 under Schedule 3
12 Q1 2019

Instructions:

Delete:

  • Instructions under Basis of Basel III Calculations
  • Instructions under Credit valuation adjustment grandfathering phase-in
  • Section D – Early Amortization under Schedule 37
  • Section B – (i) Current Exposure Method under Schedule 40
  • Schedule 40A – Derivative Contracts

Add:

  • Instructions under 80% Threshold calculation for IRB banks (ii) Risk-weighted assets
  • Schedule 2A – Summary of risk-weighted assets under the capital floor
  • Instructions for Transitional arrangements
  • Section B – SEC-IRBA Exposures under Schedule 37
  • Redistribution of net exposures for guarantees & credit derivatives, and collateral under Schedule 37 – Section C
  • Adjustment to net exposure for collateral under the comprehensive approach under Schedule 37 – Section C
  • Weighted Average Maturity under Schedule 37 – Section C
  • Right of use asset under Schedule 38
  • Instructions under Schedule 38 - Section D – Exposures to Qualifying Central Counterparties
  • Instructions under Schedule 40 - Section A – All Derivatives – Notional Principal Amount
  • Section B - (i) Standardized Approach for counterparty credit risk under Schedule 40
  • Section A(iii) Risks not in VaR Component under Schedule 42

Change:

  • Instructions under Schedule 1 – Ratio Calculations
  • Instructions under Schedule 4 - IRB Methodology – Eligible Allowance (including partial write-offs)
  • Instructions under Schedule 4 - Net Stage 1 and Stage 2 allowance allocated to standardized and IRB portfolios
  • Instructions under Schedules 5 to 13 - Columns for “Before CRM”
  • Instructions under Schedule 14 – Standardized Approach for Securitization – Credit Risk Treatment
  • Instructions under Schedules 14 and 37 – Securitization – Credit Risk Treatment
  • Schedule 37 – IRB Approach for Securitization – Credit Risk Treatment to Schedule 37 – Securitization exposures subject to IRB approval – Credit Risk Treatment and related instructions
  • Section B – Securitization exposures subject to ratings-based or internal assessment approach to Section C – Securitization exposures subject to the internal assessment approach (IAA) and related instructions
  • Section C – Unrated Exposures – non IAA to Section D – Exposures subject to caps based on KIRB
  • Instructions under Schedule 37 - Memo items
  • Instructions under Schedule 40 - Section B – General Methodology
  • Instructions under Schedule 41 - Securitization Exposures

Return Template:

Change:

  • Wording under rows 6, 7, 8, 32, 33, 34, 37, 38, 39, 48 under Schedule 1
  • DPAs 1188, 1012 and 1016 moved to Schedule 2A under Schedule 1
  • Wording under row 74 under Schedule 2
  • Calculation reference updated under column (M47) under Schedule 46

Add:

  • DPAs 1200, 1201 and 1202 under Schedule 1
  • Schedule 2A
  • Line 716 under Drawn (501) under Schedule 9
  • Right of use asset (row 27) under Schedule 38
  • Footnote (v) under Schedule 38
  • Trade Exposure and Default Fund – Where RWA cap is binding (rows 137-140) under Schedule 38
  • DPA 7506 under Schedule 42

Delete:

  • DPAs 1169, 1170, 1171, 1172, 1173, 1174, 1775, 1776, 1177, 1010, 1011, 1013, 1014 and 1016 under Schedule 1
  • DPAs 1473, 1474, 1475, 1476, 1477, 1478 and 1479 under Schedule 2
  • DPA 1730 under Schedule 3
  • References under DPAs 1731 and 1732 under Schedule 3
  • Columns (M2) and (M5) greyed out under the OTC Derivatives (504) lines under Schedules 22A, 22B, 23A, 23B, 24A, 24B, 25A, 25B, 26, 27, 28, 32 and 34
  • Sub-heading “Risk-Sensitive Waterfall Approach” under Section D under Schedule 38
  • Column “Gross Exposure” under Section D under Schedule 38
  • Alternative Approach (rows 142-156) under Schedule 38
  • Columns “Risk Weight” and “Risk-weighted Assets” greyed out under rows 126 and 127 under Schedule 38
  • Removal of each of the sections under IMM for “collateral is not reflected in EAD” as this was for the Shortcut method which is no longer permitted under Schedule 40
  • DPA 4801 under Schedule 40
  • Schedule 40A

Add/Delete:

  • Implementation of the revised securitization framework: Breakdown into STC, non-STC and resecuritization under Schedules 14, 37 and 41
  • As a result of the implementation of SA-CCR, removal of current DPAs for precious metal and other commodities and addition of new DPAs for commodities in the section A under Schedule 40
13 Q1 2020

Instructions:

Delete:

  • Instructions under Schedule 1 – Ratio Calculations
  • Instructions under Schedules 14 and 37 - Transitional arrangements
  • Section C – Advanced Measurement Approach under Schedule 43

Add:

  • Instructions under Schedule 3 – Capital and TLAC Elements
  • Instructions under Schedule 4 - Net Stage 1 and Stage 2 allowance allocated to standardized and IRB portfolios
  • Instructions under Schedule 4 - IRB Methodology – Eligible Allowance (including partial write-offs)
  • Instructions under Schedule 40 – Section B - (i) Standardized Approach for counterparty credit risk
  • Footnote 13
  • Instructions under Schedule 44 - RWA for guaranteed exposure, by Ultimate Guarantor

Change:

  • Wording under footnotes 9 and 10
  • Instructions under Schedule 2A – Summary of risk-weighted assets under the capital floor
  • Instructions under Schedule 43 – General Methodology

Return Template:

Delete:

  • DPA 1456 under Schedule 2
  • DPA 3101 under Schedule 14
  • DPA 5613 under Schedule 37
  • All DPAs under “Section C – Advanced Measurement Approach” greyed out under Schedule 43

Add:

  • DPA 1198 under Schedule 2A
  • Memo: Capital floor credit risk-weighted assets by ultimate guarantor (16 DPAs) under Schedule 2A
  • DPA 1501 under Schedule 3
  • Memo: Internal allocation of Stage 1 and Stage 2 allowance (69 DPAs) under Schedule 4
  • Column “Incomplete acquisitions and dispositions” under Memo Item and footnote *** under Schedule 38
  • Column “RWA for Exposure Not Guaranteed” under Schedule 44
  • DPA 8929 under Schedule 45

Change:

  • Risk weight under row 61 under Schedule 37
  • Wording under rows 19, 22, 25, 50 and 53 under Schedule 41
  • Wording under DPA 8927 under Schedule 45
14 Q4 2020

Instructions:

Add:

  • Memo item 2: Capital ratios without Expected Credit Loss (ECL) Transitional Arrangements under Schedule 1
  • ECL Transitional Arrangements under Schedule 4
  • Section E – Summary under Schedule 14
  • Section F – Memo items under Schedule 14

Change:

  • Instructions under Schedule 4 - General Methodology
  • Instructions under Schedules 14 and 37 – Securitization – Credit Risk Treatment
  • Instructions under Schedule 37 – General Methodology
  • Summary Section changed to Section E – Summary under Schedule 37 and related instructions
  • Memo items changed to Section F – Memo items under Schedule 37 and related instructions

Return Template:

Add:

  • Memo item – Capital ratios without Expected Credit Loss (ECL) Transitional Arrangements under Schedule 1
  • DPAs 1503 and 1504 under Schedule 3
  • ECL Transitional Arrangements under Schedule 4

Change:

  • Output Floor to Capital Floor under Schedule 2A
  • Wording under DPAs 1612 and 1613 under Schedule 3
  • All line references updated under Schedule 3
  • Wording under DPA 2602 under Schedule 4
  • Wording under DPA 3704 under Schedule 37

Delete:

  • DPAs 4758 and 4759 under Schedule 37
15 Q4 2021

Instructions:

Change:

  • Instructions under Schedule 42 - Section A(iii) Risks not in VaR Component

Return Template:

  • No changes made
16 Q2 2023

A comprehensive review of the BCAR instructions and return template was performed in 2021/22. Significant changes have been made to the Q2 2023 BCAR return template and instructions. All readers are encouraged to completely review the 2023 edition.