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In forceProperty and casualty insurers: actuarialLast checked 11 November 2026

Unpaid claims and loss ratio exhibit (PC5)

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

The unpaid claims and loss ratio analysis exhibit (UCLRE) that property and casualty and mortgage insurers submit in addition to the appointed actuary's report and supplementary tables, with amounts in thousands of Canadian dollars. Source

Official title: Unpaid Claims and Loss Ratio Exhibits (PC5)

The facts

Who files
OSFI's reporting requirements tables list it for: Canadian property and casualty insurers; foreign property and casualty insurers; Canadian mortgage insurers. Source
How often
Annual. Source
Deadline
Property and casualty insurers, annual filing: within 60 days. Mortgage insurers, annual filing: within 60 days. Subject to the Late and Erroneous Filing Penalties (LEFP) framework. Source
Format
XML. The instructions say: "Electronic filing (XML format) to OSFI via the Regulatory Reporting System (RRS) website is mandatory for the UCLRE/PC5 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 insurers moves to RDH in Release 3; OSFI says more details on financial returns will come in 2027. Source
Group
Property and casualty insurers: actuarial

Templates (4)

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

  • Total exhibit, gross (Exhibit - Total - Gross)
  • Total exhibit, ceded (Exhibit - Total - Ceded)
  • Exhibit by category (first) (Exhibit - e.a1)
  • Exhibit by category (further) (Exhibit - e.an)

Exhibit layouts shown in the business and data definitions workbook. Source

Validation rules

21 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: Sheet inside the template workbook with checks written in words and tolerance calculations (for example "m6 = m4 + m5 (+/- 1)").

The rules, on osfi-bsif.gc.ca

How they were counted

Numbered rows in the 'Validation Rules' sheet of PC5-bdd.xlsx.

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

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 (8)

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.