Change Control Log (M4)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Balance Sheet (M4)
Last updated
May 2023
Accompanying documents
Amendment Number Effective Reporting Date Description
1 November 1997

Add:

  • Liabilities side: Memo item #3, "Electronic Cash Cards"
2 November 1998

Add:

  • Asset side: Memo item #3, "Securitized Assets"
3 January 2000 Add:
  • Section 600 of the Bank Act (applies to Foreign Bank Branches)
  • Information on disclosure
  • Asset side: Due from Head Office and related Canadian regulated Financial Institutions (Asset 16(f)) and Memo Item 4, Selected information to be completed by Foreign Bank Branches only
  • Liability side: Due to Head Office and related Canadian regulated Financial Institutions (Liability 9(h)) and Memo Item 4, Selected information to be completed by Foreign Bank Branches only.
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
  • Items to be included in the Deposits with Bank of Canada (Asset 4)
  • Asset 16 (f) to 16 (g)
  • Liability 9(h) to 9(i)
4 January 2001

Change:

  • The wording for “Deferred taxes” has been changed to “Future taxes” (as per CICA Section 3465).
5 January 2002

Add:

  • 11(f) was added to ensure consistency in the reporting of collateral mortgages.
6 January 2003

Change:

  • Ivation Data Systems Inc. to Beyond 20/20 Inc.
Delete:
  • Bank of Canada from "Where to submit"
  • First line under Other Instructions (4)(a)
Add:
  • (e) Exclude reference
  • (f) General Instructions
  • (f) Other Instructions
  • (i) – and other branches of the same bank
7 January 2004 Add:
  • Address for OSFI Website
Delete:
  • Reference to Beyond 20/20
Change:
  • Other instructions for Goodwill and Other Intangibles
8 January 2005 Change:
  • Goodwill and Other Intangibles has been changed to Goodwill
  • Real estate acquired in the liquidation of a loan has been changed to Foreclosed real estate and other long-lived assets acquired in the liquidation of a loan
  • Debentures has been changed to Subordinated debts
  • Third Party Assets – Institution administered has been changed to Third Party Assets – Institution sponsored/administered
Add:
  • Intangibles with definite/indefinite lives
  • 5 (a) & (b) Foreclosed long-lived assets ‘Held for sale’ and ‘Held for own use’. (Reported Quarterly Fiscal only)
  • 12 (e) Foreign Currency Translation Adjustments
  • Memo item 5, Guarantees (Maximum potential amount of future payments, report quarterly fiscal only)
  • “and other termination benefits” to fifth bullet under L9(d) Other
  • financial instruments that relate to amounts reported as Tier 1 Capital….
Delete:
  • Paragraph 6
  • 11(h), 12(b) Inclusion of real estate acquired in the liquidation of a loan
9 January 2006 Delete:
  • (net) from Cheques and other items in transit
  • Guarantees, Memo item 5
Change:
  • Instructions for Cheques and other items in transit
Add:
  • On-balance sheet securitizations to Memo item 3
  • Synthetic securitizations to Memo items 3 (a) (i) and (ii)
  • Retained interests to Memo item 3
  • Par Value of holdings of securities issued by the Government of Canada, Memo item 6
  • Unrealized gain/loss on investment book securities (report quarterly fiscal only), Memo item 7
  • Retained interests to Asset 10
  • Other instructions for Asset 10
10 November 2006 for October Year end DTI's and January 2007 for December Year end DTI's. Change:
  • On balance sheet and Off balance sheet to Recognized and Unrecognized
  • Securities held for Investment Account to Securities held at Amortized Cost and instructions
  • Securities held for Trading Account to Securities Held at fair value and instructions
  • Instructions for Cheques and other items in transit
  • Other instructions for Asset 10 (a)
  • Instructions for Fixed term equity securities held at amortized cost
  • CICA 3860.34 to CICA Handbook S.3861 for Asset 16 (f) and (g)
  • Investment Book Securities to Securities held at Amortized Cost for Asset Memo item 7 and instructions
  • Trading Book Securities to Securities held at fair value
  • CICA 3860 to CICA Handbook S.3861 for Liability 9(g) and (h)
Delete:
  • Foreign currency translation adjustment
  • Wording (reported at amortized cost) under Asset 5
Add:
  • Accumulated other comprehensive income
  • Section III, Financial Instruments
11 November 2007 for October Year end DTIs and January 2008 for December Year end DTI's. Change:
  • Off-balance sheet to unrecognized
  • Instructions under A6 Lines ‘Realized and Unrealized Gain/(Loss) from Fair Value Hedges and Fair Value Option’
Add:
  • Other instructions
12 January 2009 Significant changes were made to these instructions due to Data Rationalization. Please note that the copy of the return template has been deleted from these instructions and has been posted as a separate item on OSFI's website.
13 January 2010 Add:
  • Instructions re Reverse mortgages
  • (B) Of which: NHA MBS reported as mortgages
  • (B) Synthetic securitizations
  • (d) Securitized residential mortgages (bank originated assets) included in securities
  • (e) Securitized residential mortgages (third party assets) included in securities
  • (8) Credit card loans included under Loans to Individuals
  • (9) Selected Information on Assets Pledged for Covered Bonds
  • (10) Impaired assets and allowances
  • (3) Select information on covered bonds liabilities
  • Additional instructions under General Instructions
Delete:
  • Instructions under (1) Allowance for Impairment
Change:
  • Municipal and school corporations to Municipal or school corporations
14 January 2011 Multiple changes were made to the instructions to accommodate IFRS.
Add:
  • (A) of which: secured by residential property
  • (B)of which: secured by other than residential property
Change:
  • 8) Credit card loans included under Loans to Individuals changed to 8) Loans to individuals for non-business purposes
15 January 2012 Change:
  • IFRS related instructions/references
  • (B) Of which: NHA MBS changed to (B) Of which: NHA MBS pooled and unsold and related instructions
  • Instructions under (c) Retained Earnings
  • Instructions under (d) Securitized residential mortgages included in securities
Deletion:
  • CGAAP specific instructions and references
  • (f) Securitized residential mortgages (third party assets) included in securities
  • L7 Non-controlling interest in subsidiaries
Add:
  • General Introduction under (a) Unrecognized
  • (VII) Of which: NHA MBS pooled and sold
  • General Introduction under (b) Recognized
  • (VII) Of which: NHA MBS pooled and sold
  • (e) Other Securitized assets included in securities
  • (c) Home equity lines of credit (HELOCs)
  • Assets under Custody (AUC), Assets under Administration (AUA) and Assets under Management (AUM)
  • (3) Mortgages and loans payable
  • (5) Deposits obtained through agents (as of reporting date)
  • (6) Items in transit (before netting) included in Cheques and other items in transit
16 January 2013 Delete:
  • (c) Total Cash and Cash Equivalents and related instructions
  • (c) Total Investments and related instructions
  • (c) Total Loans and related instructions
  • (k) Total Other Assets
  • (f) Total Demand and Notice Deposits and related instructions
  • (f) Total Fixed Term Deposits and related instructions
  • (l) Total Other Liabilities and related instructions
  • CGAAP related instructions under (6) Items in transit (before netting) included in Cheques and other items in transit
Add:
  • Instructions under (j) Other
  • (14) Home Equity Lines of Credit (HELOCs)
  • (15) Defined Benefit Pension Plan Assets
  • Instructions under (d) Mortgages and Loans Payable
  • Instructions under (k) Other
  • (7) Defined Benefit Pension Plan Obligation
Change:
  • Instructions under (3) Mortgages and Loans Payable
17 January 2014 Change:
  • Instructions under (g) Derivative Related Amounts
  • Instructions under (i) Derivative Related Amounts
  • Instructions under (5) Deposits obtained through agents (as of reporting date)
18 January 2015 Instructions:
Add:
  • Instructions under (16) Booked in Canada selected financial assets
  • Instructions under (g)(i) Of which obligations are to the Bank of Canada or other organizations of the federal government
  • Instructions under (8) Booked in Canada deposits, vis-à-vis non-residents
  • Instructions under (9) Liabilities resulting from extraordinary Bank of Canada operations
Change:
  • Renumbering ‘Impaired assets and allowances’ from (16) to (17)
  • Instructions under (4) Advances from the Bank of Canada
Template:
Add:
  • Section I – Memo item 16
  • Section II, line 4(a)
  • Section II, line 6(g)(i)
  • Section II – Memo items 8 and 9
19 January 2017 Instructions:
Add:
  • Instructions under (17) Non-mortgage Loan Portfolio
  • Instructions under (g) Obligations Related to Assets Sold Under Repurchase Agreements
Template:
Add:
  • Section I – Memo item 17
  • Lines 6(g)(i)(A) to (D) and 6(g)(ii)
Change:
  • 6(g)(i) Of which: obligations are to the Bank of Canada or other organizations of the federal government to 6(g)(i) Of which: which have the Bank of Canada or other organizations of the federal government as the counterparty
20 January 2018 Instructions:
Change:
  • Allowances for impairment changes to allowance for expected credit losses (ECL)
  • Instructions under A3(a)(viii) To individuals and Others for Business Purposes
  • Instructions under A3(b) Mortgages, Less Allowance for Expected Credit Losses
  • Gross Impaired Assets changes to Credit Impaired Assets
Delete:
  • Instructions under General Instructions
Add:
  • Instructions under A2 Securities
  • Memo items 17, 18 and 19
  • Instructions under Section III, General Instructions
  • Instructions under Section III, Other Instructions
  • Appendix 1 – Definition of Readvanceable
  • Appendix 2 – Classification of Properties as Residential and Non-Residential
  • Appendix 3 – Classification of Counterparties (Individuals and Corporations)
Template:
Change:
  • Wording “less allowance for impairment” to “less allowance for expected credit losses” under Section I, lines 1(b), 2(b), 3(a)-(b), 4 and Section III, lines 3, 4, 5
  • Column headings under Section I – Memo item 21
  • Column heading “Held for Trading” to “Fair Value through Profit or Loss”
  • Column heading “Available for Sale” to “Fair Value Through Other Comprehensive Income”
  • Column heading “Held at Amort. Cost” to “Amort. Cost”
  • 2. Other securities, less allowance for impairment, where applicable under GAAP to 2. Other securities, less allowance for expected credit losses where applicable
Add:
  • Wording “less allowance for expected credit losses where applicable” under Section I, line 2(a), 6 and Section III, line 1
  • Section I – Memo items 17, 18 and 19
Delete:
  • DPA 0934 under line 5
21 January 2019 Instructions:
Change:
  • Instructions under Section I - 3(a) (vi) (A) and (B)
  • Instructions under Section I - 3(a) (viii) (A) and (B)
  • Instructions under A5 - Land, Buildings and Equipment, Less Accumulated Depreciation
  • Instruction under (k) Other – change capital leases to lease liabilities
Delete:
  • Instructions under Section I – Memo Items – 21. Assets and expected credit losses allowances
Template:
Delete:
  • Section I – Memo Item 21
22 June 2021 Instructions:
Delete:
  • All references and instructions to IAS 39
  • Instructions under Memo item 6, Include
Change:
  • Replaced instructions for Appendix 1 – Definition of Readvanceable
Template:
Change:
  • Section I Memo Item 6 “Unrealized gain/loss on investment book securities” changes to “Unrealized gain/loss on securities held at amortized cost”
23 January 2023 Instructions:
Change:
  • Instructions under General Instructions
  • Instructions under A6 (a) Insurance-Related Assets
  • Instructions under L6 (b) Insurance-Related Liabilities
Template:
  • No changes made
Date modified: