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 (M4) | Deposit-taking institutions | Change control log | Balance Sheet (M4) |
| Change Control Log (Mortgage Insurers Capital Adequacy Test) | Insurance companies | Change control log | Mortgage Insurer Capital Adequancy Test (MICAT) |
| Change Control Log (N3) | Deposit-taking institutions | Change control log | Loans in Arrears (N3) |
| 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 (Securities Holdings Return) | Deposit-taking institutions | Change control log | Securities Holdings Return |
| 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 | ||
| Earthquake Exposure Data Form Instructions | Insurance companies | Instructions | Earthquake Exposure Data |
| Geographic Assets and Liabilities Booked Outside Canada (GR) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked Outside Canada (GR) |
| Geographic Distribution of Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | Geographic Distribution of Assets & Liabilities Booked in Canada (GQ) |
| 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) |