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In forceDeposit-taking institutions: interconnectednessLast checked 11 November 2026

Assets by counterparty (2A)

A regulatory return listed by the Office of the Superintendent of Financial Institutions (OSFI), Canada.

A schedule to the EB/ET return that reports assets by counterparty. Its purpose is a better understanding of how financial institutions are interconnected and better monitoring of shadow banking. Source

Official title: Interbank and Major Exposures Return Appendix (2A)

The facts

Who files
OSFI's reporting requirements table lists it for: selected banks. Not required from: trust and loan companies; banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies; foreign bank branches. The table names the Bank of Canada as the contact agency. Source
How often
Each calendar quarter. Source
Deadline
Within 45 days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. The instructions say: "This return is to be completed as of the last Wednesday of each quarter and submitted within 45 days of the quarter-end date." Source
Format
Excel. Filed through the Regulatory Reporting System (RRS). OSFI publishes the return as an Excel sample. Source
How it is filed
Filing routes recorded for the OSFI: Regulatory Reporting System (RRS); Regulatory Data Hub (RDH). See how firms file with the OSFI.
Status
In forceFiled in the Regulatory Reporting System (RRS). OSFI's Data Collection Modernization initiative will replace RRS with a new platform, the Regulatory Data Hub (RDH); OSFI says the launch is now targeted for spring 2027 and asks filers to keep using RRS until then. Financial filing for banks and trust and loan companies moves to RDH in Release 2; OSFI says more details on financial returns will come in 2027. Source
Legal basis
Group
Deposit-taking institutions: interconnectedness

Templates (1)

The tables and forms inside the return. Plain name first, the OSFI's code in brackets.

  • Schedule for asset reporting by counterparty (2A)

OSFI publishes this return as a single form (EBET_2A.XLSX). Source

Validation rules

No published validation rules were found for this return. OSFI's reporting pages publish no validation rules for this return. Source

Public data

No published data from this return was found. The instructions say the information would not be published without a process to anonymize it. Source

Official documents (5)

The OSFI's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see OSFI's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.