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In forceLife insurers: financial statementsLast checked 11 November 2026

Life insurer IFRS 17 metrics supplement (LF4, 939)

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

Gathers data points that are not in the LF1, LF2 and LF3 returns but are needed to calculate IFRS 17 metrics for life insurers, such as bond, mortgage and loan details, experience gains and losses, and fund roll-forwards. Source

Official title: LIFE Metric Supplemental Quarterly (LF4 - 939)

The facts

Who files
OSFI's reporting requirements tables list it for: Canadian life insurers (including insurance holding companies and non-operating life companies); foreign life insurers; Canadian fraternal benefit societies; foreign fraternal benefit societies. Source
How often
Quarterly, plus an annual filing at year end. Source
Deadline
Quarterly filing: within 45 days. Annual filing: within 60 days. Not subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
Format
Other. OSFI's federal filing requirements table (Section V) marks this filing as: XML file: No; special Excel file: No; other electronic file: Yes. OSFI publishes the return as an Excel workbook. 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 insurers moves to RDH in Release 3; OSFI says more details on financial returns will come in 2027. Source
Group
Life insurers: financial statements

Templates (18)

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

  • Balance Sheet (10010)
  • Top Line Volume (10020)
  • Profitability (10030)
  • Bonds (20010)
  • Mortgages (20020)
  • Loans (20030)
  • NParExpGL (20040)
  • ParExpGL (20050)
  • NParAssumpChg (20060)
  • ParAssumpChg (20070)
  • SFRollFwd (20080)
  • AUMRollFwd (20090)
  • AUARollFwd (20100)
  • LiabilityRollFwd (20200)
  • FS Balances (20300)
  • Sales - Premiums (20400)
Show all 18 templates
  • Other Supp Data (20500)
  • Comments (30010)

Visible worksheets in 2024-lf4-rtn-quarterly-rtn-rlv-trimestriel-en_0.xlsx, excluding cover, instruction and list sheets. 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. No publication of data from this return was found on OSFI's reporting or open data pages. 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.