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)
2L Schedule for Liability Reporting by Counterparty Deposit-taking institutions Instructions 2L Schedule for Liability Reporting by Counterparty
Property and casualty insurance return Insurance companies Instructions Property and casualty insurance return
Instructions to complete Internal Capital Adequacy Assessment Process Data Return Deposit-taking institutions Instructions Internal Capital Adequacy Assessment Process
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)
Solo Capital Return Insurance companies Instructions Solo Capital Return
Interbank and Major Exposures Return (EB/ET) Deposit-taking institutions Instructions Interbank and Major Exposures Return (EB/ET)
Securities (B2) Deposit-taking institutions Instructions Securities (B2)
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)
Property and casualty insurance return – Section IV – Detailed Instructions Insurance companies Instructions Property and casualty insurance return
Collateral and Pledging Report (H4) Deposit-taking institutions Instructions Collateral and Pledging Report (H4)
Selected Structured Statistics (Y3) Deposit-taking institutions Instructions Selected Structured Statistics (Y3)
Balance Sheet by Booking Location (Z4) Deposit-taking institutions Instructions Balance Sheet by Booking Location (Z4)
Retail IRB Credit Parameter Data Call (DT4) Deposit-taking institutions Instructions Retail IRB Parameter Data Call (DT4)
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
Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions Deposit-taking institutions Instructions Climate-related risk returns
Mortgage Insurer Capital Adequacy Test - Filing Instructions Insurance companies Instructions Mortgage Insurer Capital Adequancy Test (MICAT)