Reporting Requirements for Property & Casualty Insurance Companies
Date: May 2024
Return title | Date of submission | Frequency | Subject to LEFP | Canadian P&C | Foreign P&C |
---|---|---|---|---|---|
P&C Quarterly Supervisory (PC1/PC2) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
P&C Annual Supervisory (PC1/PC2/PC3) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
P&C Quarterly - Unstructured (971) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
Minimum Capital Test (MCT)/Branch Adequacy of Assets Test (BAAT) Quarterly (PC4) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
MCT/BAAT - Unstructured (974) | 45 days | Quarterly | ✓ subject to LEFP | Yes | Yes |
60 days | Annual | ✓ subject to LEFP | Yes | Yes | |
Auditor's Report on MCT (650) | 90 days | Annual | ✓ subject to LEFP | Yes | No |
Auditor's Report on BAAT (655) | May 31 Table footnote a | Annual | ✓ subject to LEFP | No | Yes |
Auditor's Report to the Superintendent (625) - Canadian | 60 days | Annual | ✓ subject to LEFP | Yes | No |
Auditor's Report to the Superintendent (625) - Reinsurers | 90 days | Annual | ✓ subject to LEFP | Yes | No |
Auditor's Report to the Superintendent (625) - Foreign | May 31 Table footnote a | Annual | ✓ subject to LEFP | No | Yes |
Appointed Actuary's Report (AAR) (605) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
AAR Supplementary Tables - P&C (987) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
AAR Discount Curve (PC6) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
Financial Condition Testing (FCT) (610) | Various Table footnote b | Annual | ✓ subject to LEFP | Yes | Yes |
FCT Template - P&C (952) | Various Table footnote b | Annual | ✓ subject to LEFP | Yes | Yes |
External Review Report - AAR (615) | Various Table footnote c | Annual | ✓ subject to LEFP | Yes | Yes |
External Review Report - FCT (608) | December 31 | Annual | ✓ subject to LEFP | Yes | Yes |
External Review Report - Other (607) Table footnote d | Various Table footnote f | Annual | N/A | Yes | Yes |
ORSA Key Metrics Report (OP) | Various Table footnote e | Annual | ✓ subject to LEFP | Yes | Yes |
Earthquake Exposure Data Return (659) | May 31 | Annual | ✓ subject to LEFP | Yes | Yes |
Unpaid Claims and Loss Ratio Exhibits (PC5) | 60 days | Annual | ✓ subject to LEFP | Yes | Yes |
Standardized Stress Testing - P&C (935) | Various Table footnote b | Annual | ✓ subject to LEFP | Yes | Yes |
Worldwide Financial Statement (645) | Various | Annual | N/A | No | Yes |
Table footnotes
|