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 |
|---|---|---|---|
| Key Metrics Report – Life insurers Instructions | Insurance companies | Instructions | Life insurers key metrics (OL) |
| Property and casualty insurance return | Insurance companies | Instructions | Property and casualty insurance return |
| L3 Return - Operational Risk Event Data | Deposit-taking institutions | Instructions | Operational Loss Event Data Reporting (L3) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Interbank and Major Exposures Return (EB/ET) | Deposit-taking institutions | Instructions | Interbank and Major Exposures Return (EB/ET) |
| Trading Income and Income from GoC Securities Trading (A3) | Deposit-taking institutions | Instructions | Trading Income and Income from GoC Securities Trading (A3) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| Property and casualty insurance return – Section IV – Detailed Instructions | Insurance companies | Instructions | Property and casualty insurance return |
| Pledging and Repos (U3) | Deposit-taking institutions | Instructions | Pledging and Repos (U3) |
| D-SIB Parental Solo TLAC Return [ XLSX 218.1 KB ] | Deposit-taking institutions | Instructions | Solo Total Loss Absorbing Capacity (Solo TLAC) Return |
| Collateral and Pledging Report (H4) | Deposit-taking institutions | Instructions | Collateral and Pledging Report (H4) |
| Loans in Arrears (N3) | Deposit-taking institutions | Instructions | Loans in Arrears (N3) |
| Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) | Insurance companies | Instructions | Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| Geographic Assets and Liabilities Booked in Canada (GQ) | Deposit-taking institutions | Instructions | Geographic Assets & Liabilities Booked in Canada (GQ) |
| Property and casualty insurance return – Section I – Introduction | Insurance companies | Instructions | Property and casualty insurance return |
| Earthquake Exposure Data Form Instructions | Insurance companies | Instructions | Earthquake Exposure Data |
| Model Risk Unstructured Regulatory Return (OSFI947) | Deposit-taking institutions | Instructions | Model Risk Unstructured Regulatory Return (OSFI947) |