Line4

In forceDeposit-taking institutions: Bank of Canada statisticsLast checked 11 November 2026

Collateral and pledging (H4)

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

Gives the Bank of Canada data on the collateral the institution pledges and receives, for each business day, with some cells updated only at month end. The validation rules show it is used to separate encumbered assets (tied up as collateral) from available unencumbered assets. Source

Official title: Collateral & Pledging Report (H4)

The facts

Who files
OSFI's reporting requirements table lists it for: selected banks; selected banks or trust and loan companies that are subsidiaries of banks or of federally incorporated trust and loan companies; selected foreign bank branches. Not required from: trust and loan companies. The table names the Bank of Canada as the contact agency. Source
How often
Daily data (each business day), as listed in OSFI's table. Source
Deadline
Within 35 days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. The instructions say: "All of the returns for a calendar month are to be completed and submitted within 35 calendar days of the last business day of that month to the head office of the Bank of Canada." Source
Format
XML. The instructions say the submissions "are to be made in a structured return in the Regulatory Reporting System (RRS) in XML format." OSFI also publishes an Excel sample return. 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: Bank of Canada statistics

Templates (1)

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

  • Collateral and Pledging Report (H4)

OSFI publishes this return as a single form (H4_2022_en.xlsx). Source

Validation rules

201 rules, as counted from the OSFI's published material. They are written for people to read; software cannot run them as published. Source

How they are written: Web page listing rules as equations on H4 cell references.

A shorter page lists the key rules. It says a full list of H4 validation rules, including simple add-up rules, "will be made available in the Regulatory Reporting System".

The rules, on osfi-bsif.gc.ca

How they were counted

Lines on the web page "All validation rules for the H4 regulatory return" that state a rule as an equation or inequality on cell references (for example "a106 = (-1)*a4 + ..."); a few lines group several cells, so the count is approximate.

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 may be published on an anonymized basis." Source

Official documents (10)

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.