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In forceDeposit-taking institutions: credit risk and loansLast checked 11 November 2026

Non-mortgage loans (A2)

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

A detailed breakdown of the institution's non-mortgage loans, classified by institutional sector. It expands on Asset 3 of the balance sheet. Source

Official title: Non-Mortgage Loans (A2)

The facts

Who files
OSFI's reporting requirements table lists it for: banks; trust and loan companies; foreign bank branches. Not required from: banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies. Source
How often
Each calendar quarter. Source
Deadline
Within 45 days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. The instructions say: "The return is to be completed within 45 days of calendar quarter-end." 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: credit risk and loans

Templates (1)

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

  • Non-Mortgage Loans (A2)

OSFI publishes this return as a single form (A2_2018.xlsx). Source

Validation rules

188 rules, as counted from the OSFI's published material. Software can run them exactly as published. Source

How they are written: Excel workbook, one row per rule (Rule ID, Rule Type, Description and a Formula or Expression column in OSFI's RRS rule syntax, for example If(ElementExists([ReportingEndDate], [FirmID], true, [@schema=M4, @group=/M4]), EqualWithi...).

The rules, on osfi-bsif.gc.ca

How they were counted

Counted 188 rows with a rule in the 'Validation rules' sheet of a2-validation-en.xlsx (188 error).

Counts are in the OSFI's own unit, so they are not comparable with other regulators' counts.

Public data

Published only added up across firms. The instructions say: "Information from this return is published in the Bank of Canada Banking and Financial Statistics on a total-for-all-institutions basis." Source

Official documents (6)

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.