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 |
|---|---|---|---|
| 2023 Life Insurance Capital Adequacy Test - Filing Instructions | Insurance companies | Instructions | Life Insurance Capital Adequacy Test (LICAT) |
| 2024 Income Statement (P3) | Deposit-taking institutions | Instructions | 2024 Income Statement (P3) |
| 2024 Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) | Insurance companies | Instructions | Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4) |
| 2A Schedule for Asset Reporting by Counterparty | Deposit-taking institutions | Instructions | 2A Schedule for Asset Reporting by Counterparty |
| 2L Schedule for Liability Reporting by Counterparty | Deposit-taking institutions | Instructions | 2L Schedule for Liability Reporting by Counterparty |
| All validation rules for the H4 regulatory return | Deposit-taking institutions | Validation rules | Collateral and Pledging Report (H4) |
| Allowance Continuity Report (C3) | Deposit-taking institutions | Instructions | Allowance Continuity Report (C3) |
| Allowances for Expected Credit Losses (E3) | Deposit-taking institutions | Instructions | Allowances for Expected Credit Losses (E3) |
| Appointed Actuary’s Report Discount Curve (PC6) | Insurance companies | Instructions | Appointed Actuary’s Report Discount Curve (PC6) |
| Balance Sheet (M4) | Deposit-taking institutions | Instructions | Balance Sheet (M4) |
| Balance Sheet by Booking Location (Z4) | Deposit-taking institutions | Instructions | Balance Sheet by Booking Location (Z4) |
| Basel Capital Adequacy Reporting (BCAR) | Deposit-taking institutions | Instructions | Basel Capital Adequacy Reporting (BCAR) |
| Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification | Deposit-taking institutions | FAQs | Basel Capital Adequacy Reporting (BCAR) |
| Basel Capital Adequacy Reporting - Change Control Log | Deposit-taking institutions | Change control log | Basel Capital Adequacy Reporting (BCAR) |
| Business Specifications for the Climate-Related Risk Returns for Deposit-Taking Institutions | Deposit-taking institutions | Instructions | Climate-related risk returns |
| Business Specifications for the Climate-Related Risk Returns for Insurers | Insurance companies | Instructions | Climate-related risk returns |
| Change Control Log (2A) | Deposit-taking institutions | Change control log | 2A Schedule for Asset Reporting by Counterparty |
| Change Control Log (2L) | Deposit-taking institutions | Change control log | 2L Schedule for Liability Reporting by Counterparty |
| Change Control Log (A2) | Deposit-taking institutions | Change control log | Non Mortgage Loans (A2) |
| Change Control Log (A3) | Deposit-taking institutions | Change control log | Trading Income and Income from GoC Securities Trading (A3) |