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 |
|---|---|---|---|
| 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) |
| Instructions for Unpaid Claims & Loss Ratio Analysis Exhibit for Property & Casualty and Mortgage Insurers | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Instructions – Life Appointed Actuary’s Report (AAR) Supplementary Tables | Insurance companies | Instructions | Memorandum to the Appointed Actuary |
| Instructions – Mortgage Insurer Appointed Actuary’s Report (AAR) Supplementary Tables | Insurance companies | Instructions | Memorandum to the Appointed Actuary |
| Instructions – Property & Casualty Insurer Appointed Actuary’s Report (AAR) Supplementary Tables | Insurance companies | Instructions | Memorandum to the Appointed Actuary |
| Instructions to complete ICAAP data return | Deposit-taking institutions | Instructions | Internal Capital Adequacy Assessment Process |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Interest Rate Risk (I3) | Deposit-taking institutions | Instructions | Interest Rate Risk (I3) |
| IRB Credit Data Retail Portfolio Part-1 (BD) | Deposit-taking institutions | Technical specification | IRB Credit Data Retail Portfolio Part-1 (BD) |
| IRB Credit Data Wholesale Portfolio Part-1 (BB) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Portfolio Part-1 (BB) |
| IRB Credit Data Wholesale Transaction (BF) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction (BF) |
| IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) | Deposit-taking institutions | Technical specification | IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG) |
| Key Metrics Report – Life insurers – Instructions (2025) | Insurance companies | Instructions | Life insurers key metrics (OL) |
| Key Metrics Report – P&C insurers | Insurance companies | Instructions | Property and casualty insurers key metrics (OP) |
| Key validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Large Exposures Return (OSFI930) | Deposit-taking institutions | Instructions | Large Exposures Return (OSFI930) |
| Leverage Requirements Return (LRR) | Deposit-taking institutions | Instructions | Leverage Requirements Return (LRR) |
| Life Insurance Return | Insurance companies | Instructions | Life Insurance Return and Instructions |