Financial Reporting (Updated December 2017)


Credit unions
are required to file regular reports which help DICO assess the financial performance and condition of each credit union and its compliance with the Act, regulations and standards.

Credit unions file a Monthly Information Return (MIR) and an Annual Information Return (AIR) which contain financial and other information. The AIR is filed together with the Audited Financial Statements, management letter and Audit Committee certificate of compliance.

Publication Highlights
Summary of Changes
  • Lists all changes to reporting requirements, including all new schedules and changes to existing schedules
Completion Guide
  • MIR and AIR Completion Guide (Last updated on November 09, 2017)
Import File Specifications
  • The format of the import file is changing (Last updated on June 15, 2017)
    • Added new field NF03.2
    • Added new field NF09.5
    • Removed field NF03.3
Importable Data Points 2017
Import File Specifications
  • Developer's Guide (this document is available in English only)
PDF of the revised MIR and AIR forms
  • Complex Credit Union MIR (Last updated on June 26, 2017)
Class2_MIR_English_Form

PDF of the revised MIR and AIR forms
  • Complex Credit Union AIR (Last updated on June 26, 2017)
Class2_AIR_English_Form
PDF of the revised MIR and AIR forms
  • Less Complex Credit Union MIR (Last updated on June 26, 2017)
Class1_MIR_English_Form

PDF of the revised MIR and AIR forms
  • Less Complex Credit Union AIR (Last updated on June 26, 2017)
Class1_AIR_English_Form
Accountant's Report, Certificate of Insured Deposits and Certificates of Representation
  • Accountant's Report, Certificate of Insured Deposits and Certificates of Representation
  • Instructions for Certificates of Representation (AIR only)