Financial Reporting (Updated February 2017)


Credit unions are required to file regular reports which help FSCO and 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 June 22, 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
  • Class 2 MIR (Last updated on June 26, 2017)
Class2_MIR_English_Form
PDF of the revised MIR and AIR forms
  • Class 2 AIR (Last updated on June 26, 2017)
Class2_AIR_English_Form
PDF of the revised MIR and AIR forms
  • Class 1 MIR (Last updated on June 26, 2017)
Class1_MIR_English_Form
PDF of the revised MIR and AIR forms
  • Class 1 AIR (Last updated on June 26, 2017)
Class1_AIR_English_Form
Auditor's Report, Certificate of Insured Deposits and Certificates of Representation
  • Auditor's Report, Certificate of Insured Deposits and Certificates of Representation will be available prior to January 2018
  • Instructions for Certificates of Representation (AIR only)
 

Effective July 2016

Publication Highlights
Import File Specifications
  • Import File Specifications (this document is available in English only)
Import File Example
  • Import File Example (this document is available in English only)
Import File Specifications - Developer Completion Guide
  • Developer Completion Guide (this document is available in English only)
PDF of the revised MIR and AIR forms
  • Forms Class 1 Credit Unions
  • Forms Class 2 Credit Unions

available from within the reporting tool (iMIR)
Due dates
  • Due dates for 2017 MIR/AIR Filings
Completion Guide
  • MIR and AIR Completion Guide
Auditor's Report, Certificate of Insured Deposits and Certificates of Representation
  • Auditor's Report, Certificate of Insured Deposits and Certificates of Representation
  • Instructions for Certificates of Representation (AIR only)
Tutorial
  • Help document