Change Control Log (C3)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Allowance Continuity Report (C3)
Last updated
November 2019
Accompanying documents
C3 return amendments
Amendment Number Effective Reporting Date Page Number Description
1 Q1 2000 1

Add:

  • Section 600 of the Bank Act (applies to Foreign Bank Branches)

Change:

  • Section 523 of the Bank Act is now Section 628
2 Q1 2005 2

Delete:

  • "Country Risk" column
3 Q1 2007 2

Change:

  • On-Balance Sheet to Recognized Items
  • Off-Balance Sheet to Unrecognized Items
3

Change:

  • On- and off-balance Sheet to recognized and unrecognized
4 Q1 2009 2

Delete:

  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
5 Q1 2013 Instructions:
2

Change:

  • Instructions under the General Instructions
  • Group allowances changes to collective allowances
Return template:
1

Change:

  • Column heading "Group allowance" to "Collective allowance"
6 Q1 2018 Instructions:
1, 2

Change:

  • Allowance for Impairment Report to Allowance Continuity Report
  • Allowance for Impairment to Allowance for Expected Credit Losses
2

Change:

  • Instructions under General Instructions
  • Instructions under 1. Beginning Balance

Delete:

  • Instructions under 2. Write-Offs
Return template:
1

Change:

  • Return name "Allowance for Impairment" to "Allowance for Continuity"
Date modified: