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
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
Life Insurance Return – Section I – Introduction Insurance companies Instructions Life Insurance Return and Instructions
GIC Offer Sheets (GA-GB) Deposit-taking institutions Instructions GIC Offer Sheets (GA-GB)
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Net Stable Funding Ratio Reporting (DT1) Deposit-taking institutions Instructions Net Stable Funding Ratio Reporting (DT1)
Property and casualty insurance return – Section V – Jurisdictional Requirements Insurance companies Instructions Property and casualty insurance return
Market Risk (OSFI-986) Deposit-taking institutions Instructions Market Risk (OSFI-986)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Allowance Continuity Report (C3) Deposit-taking institutions Instructions Allowance Continuity Report (C3)
2023 Life Insurance Capital Adequacy Test - Filing Instructions Insurance companies Instructions Life Insurance Capital Adequacy Test (LICAT)
Mortgage Insurance Return – Section V – Jurisdictional Requirements Insurance companies Instructions Mortgage Insurance Return and Instructions
Life Insurance Return – Section V – Jurisdictional Requirements Insurance companies Instructions Life Insurance Return and Instructions
Report on New and Existing Lending (A4) Deposit-taking institutions Instructions Report on New and Existing Lending (A4)
Deposit Liabilities (K4) Deposit-taking institutions Instructions Deposit Liabilities (K4)
L3 Return - Operational Risk Event Data Deposit-taking institutions Instructions Operational Loss Event Data Reporting (L3)
Appointed Actuary’s Report Discount Curve (PC6) Insurance companies Instructions Appointed Actuary’s Report Discount Curve (PC6)
Business Specifications for the Climate-Related Risk Returns for Insurers Insurance companies Instructions Climate-related risk returns
Charge for Impairment (C1) Deposit-taking institutions Instructions Charge for Impairment (C1)
Property and casualty insurance return – Section II – Filing Requirements Insurance companies Instructions Property and casualty insurance return
Supplementary Return for Foreign Bank Branches (K3) Deposit-taking institutions Instructions Supplementary Return for Foreign Bank Branches (K3)