Change Control Log (E2)

Amendment Number Effective Reporting Date Page Number Description
1 Q1 1998 4 Delete:
  • From Section III - Mortgage Loans - Summary by Type and Allowance for Impairment, the columns for mortgage loans in arrears and impaired loans (a total of seven columns) have been deleted from this return.  They are now reported on the Non-Mortgage and Mortgage Loans in Arrears return
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
  • The Bank of Canada Review is now called: Bank of Canada Banking and Financial Statistics
3 Q1 2005 5, 6 Delete:
  • Foreclosed properties
4 Q1 2009 2, 3, 4, 5 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
2 Change:
  • Reference to Asset 12(a)(i), (ii) and (b) changed to 3(b)(i)(A), (B) and 3(b)(ii)
3 Add:
  • Instructions under Section I – Total Mortgages
4 Add:
  • Instructions under Section I – Memo Items
4, 6 Change:
  • Reference to Asset 12 changed to Asset 3(b)
5 Q1 2010 6 Add:
  • Section A to title "Information for properties located in Canada"
  • Instructions for new Section B – Other information for mortgages secured by properties located in Canada
6 Q1 2011 6 Add:
  • Instructions under Section B, 1 (c) and 2 (c)
7 Change:
  • 3. Loss Given Default (LGD) changed to 3. Actual Loss Rate and related instructions
7 Q1 2013 7 Add:
  • Section C – Residential mortgage origination summary (Canada) by TDS ratio
  • Section D – Residential mortgage origination summary (Canada) by credit bureau score
8 Q1 2015 2

Add:

  • Definition for Portfolio Insured Mortgage
  • Definition for Individually Insured Mortgage
3

Add:

  • Definition for Households
4, 5

Add/Change:

  • Instructions under Section I – 1. Mortgages secured by properties located in Canada
6

Add:

  • Instructions under Section I - Memo items – Section A
  • Section I - Memo items – Section B
7

Add:

  • Instructions under Section III – Outstanding Mortgage Loans - Summary by Type and Allowance for Impairment
9

Add:

  • Section IV – Newly Originated Mortgage Loans for Purchase of Property – Summary by type
  • Instructions under Memo Items – Section A – Information for Properties Located in Canada
10

Change:

  • Memo Item – "Section B – Other Information for Mortgages Secured by Properties Located in Canada" changes to "Section B - Mortgage Loans Report – Originated during the Quarter" and related instructions

Add:

  • Memo Items - Section C – Mortgage Loss Reporting
11

Add:

  • Memo Items - Section D – Mortgage Loans Report  – Entire Portfolio
12

Change:

  • Section C changes to Section E
  • Section D changes to Section F

Add:

  • Memo Items - Section G – Residential Mortgage Approval Statistics For Properties In Canada
  • Memo Items - Section H – Individually Insured Residential Mortgage Loan Origination Summary By Insurer
13

Add:

  • Memo Items - Section I - Residential Mortgage Origination By Property Type
  • Memo Items - Section J – Outstanding Amount Of Residential Mortgages By Term As Of Origination/Renewal
9 Q1 2016 10

Add:

  • General instructions under SECTION C – MORTGAGE LOSS REPORTING (Canada)
10 Q1 2017 Instructions:
4

Add:

  • Instructions under Section I - Mortgages secured by properties located in Canada
5, 9

Add:

  • Instructions for Accounting adjustments for balance sheet purposes and balance reported on M4
Return Template:
2

Add:

  • Lines 5(a) and (b) under Section I

Change:

  • Column Individually Insured – High-Ratio changes to Insured – High-Ratio
  • Column Individually Insured – Conventional changes to Insured - Conventional
4

Add:

  • Lines 4(a) and (b) under Section III
11 Q1 2018 Instructions:
5, 6, 7, 9, 10

Change:

  • Allowance for impairment to Allowance for expected credit losses
1 Change:
  • Instructions under Publications
4 Add:
  • Instructions under Section I – Line (1)(c)(i)(B)
Return Template:
2, 4, 5

Change:

  • Wording Allowance for Impairment changes to Allowance for Expected Credit Losses
12 Q1 2019 Instructions:
2

Change:

  • Definition for Residential Property
  • Definition for Non-residential Property
3 Delete:
  • Definition for Household

Add:

  • Definition for Individuals
  • Definition for Corporations
5 Change:
  • Instructions under Line 1(d)(i)

Add:

  • Instructions for Line 1(d)(ii)
6 Delete:
  • Line 2 and related instructions under Section I – Memo Items – Section B

Add:

  • Section I – Memo Items – Section C
  • Section I – Memo Items – Section D
8 Add:
  • Classification - Residential properties reported under non-residential
11

Add:

  • Instructions under Section D – 1. Loan-To-Value Ratio (LTV Ratio) - Entire Portfolio – Residential
  • Instructions under Section D – 2. Loan-To-Value Ratio (LTV Ratio) - Entire Portfolio - Non Residential
12 Delete:
  • Section J
13-15 Add:
  • Appendix 1 – Classification of properties as residential and non-residential
  • Appendix 2 – Classification of counterparties (individuals and corporations)
Return Template:
2

Change:

  • Wording change under lines 1(d)(i) and (d)(ii)
3

Delete:

  • Lines 2(a) and (b) under Section B

Add:

  • Section C – Non-conforming Uninsured Mortgage Loans
  • Section D – Other Mortgage Loan Products
4

Add:

  • Line 1(b)(ii)(F) under Section III
10

Delete:

  • Section J – Outstanding amount of Residential Mortgages by Term as of Origination/Renewal (Canada)
13 Q1 2021 Instructions:
3

Add:

  • Definition for Properties with more than 4 units reporting
  • Definition for Residential Properties reported under non-residential
  • Definition for Allowance for Expected Credit Loss
8

Change:

  • 1(a) Residential changes to 1(a) Residential properties with 1-4 units
  • 1(a)(ii) Multiple Dwellings changes to 1(a)(ii) Multiple Dwelling structures
  • Instructions under 1(a)(ii)(A)(I)

Add:

  • 1(b) Residential properties with more than 4 units
11

Add/Delete:

  • General instructions under Section C – Mortgage Loss Reporting (Canada)
Return Template:
1, 2

Add:

  • "Total" sub-heading under Section I
  • Column "Of Which: Properties with more than 4 units"
  • Column "Of Which: Residential properties reported under non-residential"
2

Add:

  • "Of Which:" under line 4, Section A
3

Add:

  • Sub-heading "Residential, Total" under Section II
  • Column "Residential with more than 4 units"
4

Change:

  • Wording change under lines 1(a), 1(a)(ii), 1(a)(ii)(A), 1(a)(ii)(A)(I) under Section III

Add:

  • Line 1(b) under Section III
5

Change:

  • Wording change under lines 1(a), 1(a)(ii), 1(a)(ii)(A), 1(a)(ii)(A)(I) under Section IV

Add:

  • Lines 1(b) under Section IV
  • 3 lines under 1(a)(ii) under Section A
6

Change:

  • Wording change to Section B heading

Add:

  • Sub-heading "Residential Mortgages, Total" under Section B
  • "Total" lines for lines 1(a), 1(b), 2(a) and 2(b) under Section B
7

Change:

  • Wording change to line 1 under Section C
  • Wording change to column sub-heading under Section D

Add:

  • "Total" lines for lines 1(a), 1(b), 2(a) and 2(b) under Section D
8

Add:

"Total" lines for lines 3(a) and (b) under Section D

9

Add:

  • Lines 1(e) and 2(e) under Section G
  • Column "Of Which: Properties with more than 4 units under Section G
  • Column "Total of all Loans Insured, of which: Properties with more than 4 units" under Section H