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 |
|---|---|---|---|
| Life Insurance Return – Section I – Introduction | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Insurance Return – Section II – Filing Requirements | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Insurance Return – Section III – Definitions | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Insurance Return – Section IV – Detailed Instructions | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Insurance Return – Section V – Jurisdictional Requirements | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Insurance Return – Section VI – Change Control Log | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Supplementary Quarterly Return (LF4) – Instructions | Insurance companies | Instructions | Life Insurance Return and Instructions |
| Life Supplementary Quarterly Return (LF4) – Change Control Log | Insurance companies | Change control log | Life Insurance Return and Instructions |
| Liquidity Coverage Ratio (LCR) Reporting (LA) | Deposit-taking institutions | Instructions | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Liquidity Coverage Ratio (LCR) Reporting (LA) — Change Control Log | Deposit-taking institutions | Change control log | Liquidity Coverage Ratio (LCR) Reporting (LA) |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Market Risk (OSFI-986) | Deposit-taking institutions | Instructions | Market Risk (OSFI-986) |
| Memorandum to the Appointed Actuary (2024) | Insurance companies | Memorandum | Memorandum to the Appointed Actuary |
| Model Risk Unstructured Regulatory Return (OSFI947) | Deposit-taking institutions | Instructions | Model Risk Unstructured Regulatory Return (OSFI947) |
| Mortgage Insurer Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Mortgage Insurer Capital Adequancy Test (MICAT) |
| Mortgage Insurance Return | Insurance companies | Instructions | Mortgage Insurance Return and Instructions |
| Mortgage Insurance Return – Section I – Introduction | Insurance companies | Instructions | Mortgage Insurance Return and Instructions |
| Mortgage Insurance Return – Section II – Filing Requirements | Insurance companies | Instructions | Mortgage Insurance Return and Instructions |
| Mortgage Insurance Return – Section III – Definitions | Insurance companies | Instructions | Mortgage Insurance Return and Instructions |
| Mortgage Insurance Return – Section IV – Detailed Instructions | Insurance companies | Instructions | Mortgage Insurance Return and Instructions |