| Amendment Number |
Effective Reporting Date |
Page Number |
Description |
| 1 |
Q1 1998 |
2, 4 |
Add:
- Section II - Mortgage Loans in Arrears
Mortgage loans in arrears for mortgages on properties located out of Canada
|
| 2 |
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
|
| 3 |
Q1 2008 |
2, 4 |
Change:
- Gross Non-Mortgage Impaired Loans to Gross Impaired Non-Mortgage Loans
|
| 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
- References 2(a)(iv) or 2(b)(iv) under (iii) Other personal loans
|
| 2, 3, 4 |
Change:
- Reference to Asset 11(f) changed to Asset 3(a)(vi)
- Reference to Asset 12 changed to Asset 3(b)
|
| 4 |
Add:
- Instructions under Section II – Memo items
- Instructions under Section III – Recognized and Unrecognized Securitized Loans in Arrears
|
| 5 |
Q1 2010 |
3 |
Change:
- Gross Non-Mortgage Loans to Gross Outstanding Non-Mortgage Loans as well as related instructions
- Gross Amount of Non-Mortgage Loans in Arrears to Gross Amount of Outstanding Non-Mortgage Loans (Current and in Arrears) and related instructions
|
| 4 |
Change:
- Gross Mortgage Loans to Gross Outstanding Mortgage Loans as well as related instructions
- Gross Amount of Mortgage Loans in Arrears to Gross Amount of Outstanding Mortgage Loans (Current and in Arrears) and related instructions
|
| 6 |
Q1 2012 |
Instructions: |
| 4 |
Delete:
- (c) PMI, under Section II – Memo Items
Change:
- (d) AIG United Guarantee changed to (c) Canada Guarantee Mortgage Insurance Company, under Section II – Memo Items
|
| Return Template : |
| 2 |
Delete:
- Line 1(c) under Section II – Memo items
Change:
- 1(d) AIG United Guarantee to 1(c) Canada Guaranty Mortgage Insurance Company
|
| 7 |
Q1 2017 |
Instructions: |
| 3, 4 |
Add:
- New column added to Section I and II Basis Adjustment for Balance Sheet Purposes
|
| Return Template: |
| 1 |
Add:
- Column Accounting Adjustments for Balance Sheet under Section I and II
|
| 8 |
Q1 2018 |
Instructions: |
| 3, 4 |
Change:
- Allowance for impairment to Allowance for expected credit losses
|
| 3 |
Change:
- Total Gross Impaired Non-Mortgage Loans to Total Credit Impaired Non-Mortgage Loans
|
| 4 |
Change:
- Total Gross Impaired Mortgage Loans to Total Credit Impaired Mortgage Loans
|
| Return Template: |
| 1 |
Change:
- Allowance for Impairment to Allowance for Expected Credit Losses under Section I and II
- Total Gross Impaired Non-Mortgage Loans to Total Credit Impaired Non-Mortgage Loans under Section I
- Total Gross Impaired Mortgage Loans to Total Credit Impaired Mortgage Loans under Section II
|
