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
Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5) Insurance companies Instructions Unpaid Claims and Loss Ratio Analysis Exhibit (UCLRE/PC5)
Allowance Continuity Report (C3) Deposit-taking institutions Instructions Allowance Continuity Report (C3)
Model Risk Unstructured Regulatory Return (OSFI947) Deposit-taking institutions Instructions Model Risk Unstructured Regulatory Return (OSFI947)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Earthquake Exposure Data Form Instructions Insurance companies Instructions Earthquake Exposure Data
Property and casualty insurance return – Section II – Filing Requirements Insurance companies Instructions Property and casualty insurance return
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Deposit Liabilities (K4) Deposit-taking institutions Instructions Deposit Liabilities (K4)
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
Charge for Impairment (C1) Deposit-taking institutions Instructions Charge for Impairment (C1)
Interest Rate Risk (I3) Deposit-taking institutions Instructions Interest Rate Risk (I3)
Balance Sheet (M4) Deposit-taking institutions Instructions Balance Sheet (M4)
Selected Structured Statistics (Y3) Deposit-taking institutions Instructions Selected Structured Statistics (Y3)
Retail IRB Credit Parameter Data Call (DT4) Deposit-taking institutions Instructions Retail IRB Parameter Data Call (DT4)
Basel Capital Adequacy Reporting (BCAR) 2024 Deposit-taking institutions Instructions Basel Capital Adequacy Reporting (BCAR)
Leverage Requirements Return (LRR) Deposit-taking institutions Instructions Leverage Requirements Return (LRR)
Geographic Assets and Liabilities Booked Outside Canada (GR) Deposit-taking institutions Instructions Geographic Assets & Liabilities Booked Outside Canada (GR)
Mortgage Insurer Capital Adequacy Test - Filing Instructions Insurance companies Instructions Mortgage Insurer Capital Adequancy Test (MICAT)
Large Exposures Return (OSFI930) Deposit-taking institutions Instructions Large Exposures Return (OSFI930)
Property and casualty insurance return – Section III – Definitions Insurance companies Instructions Property and casualty insurance return