Pledging and Repos (U3)

Please note that as of November 2002, all changes are * highlighted *:

PLEDGING AND REPOS REPORT

PURPOSE

This return provides the Office of the Superintendent of Financial Institutions with information relating to the nature and extent of pledging undertaken by the deposit-taking institution.

STATUTORY

Sections 628 and 600 of the Bank Act and Section 495 of the Trust and Loan Companies Act.

APPLICATION

This return applies to all institutions.

PUBLICATION

Information from this return is not published.

FREQUENCY

• Institutions with fiscal year-ends of October - Quarterly - January, April, July and October
• Institutions with fiscal year-ends of December - Quarterly - March, June, September and December

CONTACT PERSON

Provide the name and phone number of the person to contact regarding any questions about this return.

REPORTING DATES

The return is to be completed as of the last day of each quarter and submitted within 45 days of the reporting date as follows:

• Institutions with fiscal year-ends of October - January, April, July and October
• Institutions with fiscal year-ends of December - March, June, September and December

CONTACT AGENCY

OSFI.

Last Updated: November 1999

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GENERAL INSTRUCTIONS

This return consists of two sections. In Section I, institutions are to report the amount of assets pledged to certain parties or in respect of certain activities.

In section II, institutions are to report the amount of liquid assets pledged to any person.

The return is to be completed on both a consolidated and an unconsolidated basis.

All amounts are to be expressed in thousands of Canadian dollar equivalents.

Section I - Pledging and Repurchase Agreements

For each counterparty or activity, report the amount of pledged assets outstanding at the end of the quarter in the first column for the unconsolidated entity and in the second column for the consolidated entity.

1. Bank of Canada

Report the amount of assets pledged to the Bank of Canada.

2. Canada Deposit Insurance Corporation

Report the amount of assets pledged to the Canada Deposit Insurance Corporation.

3. Foreign Governments / Central Banks

Report the amount of assets pledged to foreign governments, foreign central banks and their agencies.

4. Direct Clearers

Report the amount of assets pledged to direct clearers in respect of clearing and settlement activity.

5.(a) Clearing and Settlement Organizations - In Canada

Report the amount of assets pledged to clearing and settlement organizations in Canada; report pledging to the Canadian Depository for Securities (CDS), and other.

5.(b) Clearing and Settlement Organizations - Outside Canada

Report the amount of assets pledged to clearing and settlement organizations outside Canada; report pledging to the Depository Trust Corporation (DTC), Euroclear, the Clearing House Interbank Payment System (CHIPS), Foreign Exchange Systems (i.e. Multinet, ECHO, etc.), and other.

Last Updated: July 2012

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6. Derivatives Transactions

Report the amount of assets pledged in relation to (a) exchange traded and (b) over the counter derivative transactions.

7. In respect of Securities Borrowed

Report the amount of assets pledged in connection with the borrowing of securities by the financial institution.

8. In respect of Securities Lent

Report the amount of assets pledged in connection with the lending of securities by the financial institution.

For example, some securities lending contracts call for collateral to be provided by both the lender and the borrower of the securities. The lender provides security to the borrower to protect the collateral provided by the borrower.

9. In respect of Real Estate

Report the amount of assets pledged in connection with real estate owned by the financial institution.

For example, the institution puts a mortgage on real estate they own.

10. In respect of Securitizations

Report the amount of assets pledged/sold in connection with securitization structures and reported on-balance sheet for accounting purposes.

11. In respect of Covered Bonds

Report the amount of assets pledged/sold in connection with the issuance of covered bonds.

12. Other

Report the amount of assets pledged in connection with any other categories not mentioned above.

Total
Report the total for both the Unconsolidated and Consolidated Entities.

13. Repurchase Agreements (REPOS)

Report the amount of repurchase agreements (repos) to which the company is a party.

Last Updated: June 2011

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Section II - Liquid Assets and Amounts Pledged

For each category of liquid assets, report the total amount of liquid assets in the first and fourth columns, the amount of liquid assets pledged in the second and fifth columns and the remaining amount of liquid assets, i.e. the amount of unencumbered liquid assets, in the third and sixth columns. All amounts are to be reported as at the end of the fiscal quarter. Report these amounts for the unconsolidated financial institution in the first, second and third columns and for the consolidated financial institution in the fourth, fifth and sixth columns.

1. Cash Resources

Report the amount of cash on hand and held in other financial institutions.

2. Securities

Report the amount of (a) Securities Issued or Guaranteed by Canada, (b) Securities Issued or Guaranteed by a Canadian Province, Municipal or School Corporation and (c) Other Liquid Securities.

3. Other Liquid Assets

Report the amount of all other liquid assets that have not been included in the above categories.

4. Other Assets

Report the amount of all other assets that have not been included in the above categories (for example, credit card receivables securitized or mortgages in a covered bond cover pool).

Last Updated: June 2011