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 |
|---|---|---|---|
| Change Control Log (OSFI930) | Deposit-taking institutions | Change control log | Large Exposures Return (OSFI930) |
| Change Control Log (P3) | Deposit-taking institutions | Change control log | Statement of Comprehensive Income, Retained Earnings and AOCI (P3) |
| Change Control Log (R2) | Deposit-taking institutions | Change control log | Regional Distribution Assets and Liabilities (R2) |
| Change Control Log (U3) | Deposit-taking institutions | Change control log | Pledging and Repos (U3) |
| Change Control Log (Y3) | Deposit-taking institutions | Change control log | Selected Structured Statistics (Y3) |
| Change Control Log (Z4) | Deposit-taking institutions | Change control log | Balance Sheet by Booking Location (Z4) |
| Charge for Impairment (C1) | Deposit-taking institutions | Instructions | Charge for Impairment (C1) |
| Clarifications about the non-retail data call | Deposit-taking institutions | Instructions | |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Deposit Liabilities (K4) | Deposit-taking institutions | Instructions | Deposit Liabilities (K4) |
| Development items and rationale since April 30, 2021 | Insurance companies | ||
| Draft P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions | Insurance companies | Instructions | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| Earthquake Exposure Data Form Instructions | Insurance companies | Instructions | Earthquake Exposure Data |
| Geographic Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | Geographic Distribution of Assets & Liabilities Booked in Canada (GQ) |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| GIC Offer Sheets (GA-GB) | Deposit-taking institutions | Instructions | GIC Offer Sheets (GA-GB) |
| H4 – Frequently Asked Questions | Deposit-taking institutions | FAQs | Collateral and Pledging Report (H4) |
| Home Equity Lines of Credit (HELOCs) Report (J2) | Deposit-taking institutions | Instructions | Home Equity Lines of Credit (HELOCs) Report (J2) |
| 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) |
| IFRS 17 Life Memorandum to the Appointed Actuary - 2023 | Insurance companies | Memorandum | IFRS 17 Life Memorandum to the Appointed Actuary - 2023 |