1 |
January 1999 |
Instructions:
Add:
- Instructions for the reporting of the EURO
- Allocation of shares
Change:
- Kampuchea (country code 664) to Cambodia
- Deutsche Marks changed to EURO
- Currency code 4 is now for the EURO
- Calendar year to be reported with 4 digits
|
2 |
January 2000 |
Instructions:
Add:
- Section 600 of the Bank Act (applies to Foreign Bank Branches)
- Faroe Islands, Greenland, Guernsey, Isle of Man, Jersey and San Marino to the Non-OECD Europe group
- Palestinian Autonomy to the Middle East group
- Additional guidance for the reporting of columns 17, 171, 172 and 27. Applies to 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
- "Where to submit" changed from OSFI to Bank of Canada
- Austria, Finland, Greece, Portugal, Spain and Sweden were moved from "Other OECD Europe" to the "European Economic Community" group
- “Burma" to Myanmar
- "Zaire" to Democratic Republic of Congo
- Where appropriate, the word "bank" to institution
|
3 |
January 2001 |
Instructions:
Add:
- (iv) European Central Bank (code 923)
- European Central Bank opposite Germany
Change:
- Spanish Sahara (country code 788) to Western Sahara
- Canton and Enderbury Islands (country code 838) to Tuvalu
- Kiribati (formerly Gilbert Island) and Tuvalu (formerly Ellice Island) (country code 846) to Kiribati (Canton and Enderbury, Gilbert Island, Phoenix Islands, Line Islands)
- Unallocated has been changed from (iv) to (v)
|
4 |
January 2002 |
Instructions:
Add:
- Greece as a member of the EMU
|
5 |
January 2003 |
Instructions:
Add:
- Eritrea (country code 727) to Africa - Developing
Delete:
- Neutral Zone (country code 624) from Middle East
|
6 |
January 2004 |
Instructions:
Add:
- Marshall Islands (country code 872)
- Micronesia (country code 874)
- Palau (country code 876)
- Currency codes
- Instructions for Record layout for “TAPE” files
- San Marino and San Marinese Institut of Credit
- Congo, Democratic Republic and Central Bank of Congo
- Eritrea and National Bank of Eritrea
- French Polynesia, New Caledonia and Wallis and Futuna and Institut d`Emission d’Outre-Mer
- Nauru, Republic of and Bank of Naura
- Tuvalu and National Bank of Tuvalu
Change:
- European Economic Community to European Union
- Banque Centrale de la République de Turquie to Central Bank of the Republic of Turkey
- Banque Nationale de Yougoslavie to National Bank of Yugoslavia
- Banque du Liban to Central Bank of Lebanon
- Banque d'Algérie to Bank of Algeria
- Banque Centrale de Mauritanie to Central Bank of Mauritania
- Banque All Maghrib to Bank of Morocco
- Banque Centrale de Tunisie to Central Bank of Tunisia
- Banque Nationale du Cambodge to National Bank of Cambodia
Delete:
- Sentence “A separate return is required with respect…” under General Instructions
- Instructions on Standards for Reporting on Printed Forms and Standards for Reporting on Magnetic Tape
- Zaire and Banque du Zaire
|
7 |
January 2005 |
Instructions:
Add:
- “Other exposures” to “Purpose” and “Claims and Liabilities”
- General instructions updated and added
- Specific instructions for new columns added
- List of International Financial Agencies
- List of UN Agencies
- Examples for reporting of individual transactions
Change:
- List of Country Codes re-ordered as per International convention
- List of Official Monetary Institutions re-ordered as per International convention
Delete:
- “Record layout for Tape files”. Relocated in the Electronic Filing section of the manual.
Return Template:
Add:
- Heading “Claims-Immediate Borrower Basis” under Part I (monthly reporting) and Part I (for calendar quarter-ending months)
- Columns 400, 401, 402, 403, 404, 411, 412, 413, 414, 420, 421, 422, 423
Delete:
|
8 |
January 2006 |
Instructions:
Add:
- Section 24 of the Bank of Canada Act
- Instructions for new columns added
- Examples 11, 12 and 13 added under A. Loans and deposits
Change:
- Surinam to Suriname
- Ivory Coast to Côte d’Ivoire
- Palestinian Autonomy to Palestinian Territory
- Korea, Democratic People’s Republic of to Korea, Democratic People’s Republic of (north)
- Marshall Island to Marshall Islands
- Mongolian People’s Republic to Mongolia
- General instructions updated
Delete:
Return Template:
Add:
|
9 |
January 2007 |
Instructions:
Add:
- Serbia
- Montenegro
- Instructions for Guarantees and Other Unused Credit Commitments
- Footnote 1 under Example B. Securities
Change:
- Page references for credit derivatives
- Book value to Balance sheet value
- Non-bank private to Bank
- Example 4, for D. Guarantees and credit commitments
Delete:
- Serbia and Montenegro
- Sikkim
- Footnote 1 under General Instructions
Return Template:
No changes made.
|
10 |
January 2008 |
Instructions:
Add:
- Samoa (870) under Offshore Centres
- Slovenia (2007) to EMU members list
- Ministry of Finance under Bank of Japan
- Samoa, Central Bank of Samoa
- State Administration of Foreign Exchange under The People’s Bank of China
- African Union (AU), Addis Ababa (Ethiopia)
- West African Economic Community (WAEC), Ouagadougou (Burkina Faso)
- Council of Europe Development Bank, Paris
- World Tourism Organization (UN WTO), Madrid
Change:
- Other countries to Other developed countries
- Hong Kong to Hong Kong SAR
- Macau to Macau SAR
- Kyrghyzstan to Kyrgyz Republic
- Official monetary institutions to Official monetary institutions and non-bank holders of foreign exchange reserves
- On- or off-balance sheet items to recognized or unrecognized items
- On-balance sheet to recognized
- Central Bank of Ireland to Central Bank & Financial Services Authority of Ireland
- Hong Kong to Hong Kong SAR
- Monetary and Foreign Exchange Authority of Macau to Monetary Authority of Macau
- Abu Dhab to Abu Dhabi
- Reserve Bank of Central Bank to Reserve Bank of Fiji
- National State Bank of Kazakhstan to National Bank of the Republic of Kazakhstan
- Kyrghyzstan, National Bank of Kyrghyzstan to Kyrgyz Republic, The National Bank of the Kyrgyz Republic
- Serbia and Montenegro to Serbia
- Surinam, Centrale Bank van Surinam to Suriname, Centrale Bank van Suriname
- Association of South East Asian Nations (ESEAN) to Association of South East Asian Nations (ASEAN)
- Caribbean Community (CARICOM) to Caribbean Community and Common Market (CARICOM)
- Central American Bank for Economic to Central American Bank for Economic Integrations (CABEI)
- International Wheat Council (IWC) to International Grains Council (IGC)
- International Red Cross (IRC) to International Committee of the Red Cross (ICRC)
Delete:
- Samoa (870) under Asia and Pacific
- Gibraltar, Financial Services Commission
- Guernsey, Guernsey Financial Services Commission
- Isle of Man, Isle of Man Financial Supervision Commission
- Jersey, Jersey Financial Services Commission
- Timor Leste, East-Timor Central Payments Office
- Western Samoa, Central Bank of Samoa
- Turks and Caicos Islands under Latin America and Caribbean
- European Coal and Steel Community (ECSC), Brussels
- Organization of African Unity (OAU), Addis Ababa (Ethiopia)
- International Natural Rubber Organization (INRO), Kuala Lumpur
- International Tin Council (ITC), London
Return Template:
No changes made.
|
11 |
January 2009 |
Instructions:
Add:
- Cyprus (481), Malta (489) and Slovenia (555) under Developed Countries
- Cyprus (2008), Malta (2008) and Slovak Republic (2009) to list of EMU members.
Delete:
- Copy of return template deleted from instructions and posted as a separate item on OSFI’s website
- Cyprus (481), Malta (489) and Slovenia (555) under Developing Countries
Return Template:
No changes made.
|
12 |
January 2010 |
Instructions:
Add:
- Slovak republic (552) under Developed countries
- St. Barthelemy (276) and St. Martin (279) under (ii) Latin America, Caribbean, and Western Atlantic Islands
- Chinese Taipei (690) under (iv) Asia and Pacific
- Chinese Taipei – The Central Bank of China under Asia and Pacific
Change:
- Non-bank holders to Other holders
- Bahrain Monetary Agency to Central Bank of Bahrain under Offshore centers
- Central Bank of the Republic of Liberia to National Bank of Liberia
- State Bank of Lao PDR to Bank of Lao PDR under Asia and Pacific
- State Bank of Turkmenistan to State Central Bank of Turkmenistan under Asia and Pacific
- National Bank of Uzbekistan to Central Bank of the Republic of Uzbekistan under Asia and Pacific
- National Bank of Hungary to Central Bank of Hungary under Europe
- Adibjan to Abidjan; Manama to Kuwait; Teheran to Tehran under Regional aid banks and funds
- West African Clearing House (WACH) – Lagos (Nigeria) to West African Economic and Monetary Union (WAEMU) – Ouagadougou (Burkina Faso) under Regional aid banks and funds
- West African Monetary Union (WAMU) – Senegal to West African Monetary Agency – Freetown (Sierra Leone) under Regional aid banks and funds
- International Jute Organization (IJO) to International Jute Study Group (IJSG) under Commodity Organizations
- London to Lisbon under Commodity Organizations
- Cairo to Safat (Kuwait) under Commodity Organizations
- (INMARTSAT) to (INMARSAT) under Other
- International Telecommunications (ITU) to International Telecommunication Union (ITU) under Specialized Agencies of the UN
Delete:
- Slovak republic (552) under Developing countries
- Taiwan (690) under (iv) Asia and Pacific
- Euro Area – European Central Bank under Europe
- Taiwan – Central Bank of China (Taiwan) under Asia and Pacific
Return Template:
No changes made.
|
13 |
March 2011 |
Instructions:
Add:
- Estonia (529) under Developed countries
- Curacao (266) under Offshore centres
- Sint Maarten (Dutch) (268) under Offshore centres
- Bonaire, St. Eustatius and Saba (270) under Latin America, Caribbean, and Western Atlantic Islands
- (French) beside St. Martin
- Estonia (2011) to list of EMU members
- Curacao – Central Bank of Curacao and Sint Maarten under Offshore centres
Delete:
- Netherland Antilles (263) under Offshore centres
- Estonia (529) under Developing countries
- Netherlands Antilles – Bank van de Nederlandse Antillen under Offshore centres
Return Template:
No changes made.
|
14 |
March 2012 |
Instructions:
Add:
- South Sudan (791) under Developing Africa and Middle East
- European Central Bank to Central Bank list under Developed Europe
- The Bank of South Sudan to Central Bank list under Developing Africa and Middle East
- European Union to International Institutions list under EU organizations
- European Financial Stability Facility, from 2013 European Stability Mechanism (ESM) to International Institutions list under EU organizations
Change:
- Where appropriate the word “official monetary institution(s)” to “central bank(s)” and the word “monetary authority(ies)” to “central bank(s)”
Return Template:
No changes made.
|
15 |
June 2014 |
Instructions/Template:
Significant changes have been made to these instructions and return template. All readers are encouraged to completely review the new edition.
|
16 |
October 2016 |
Instructions:
Add:
- Lithuania (541) under Developed countries
- Country group column under List of International organizations
Change:
- Instructions under General Instructions
- Groups 81 to 83 changes to Groups 81 to 84 under General government
- Groups 911 to 914 changes to Group 91 under General government
Delete:
- Lithuania (541) under Developing countries
- All health organizations not included in general government sector under Non-financial corporations
- Group 919 under NAICS Non-financial corporations
Return Template:
No changes made.
|
17 |
December 2022 |
Instructions:
Add:
- Footnotes 1 to 10
- Instructions under Derivatives Valuation
- Instructions for Columns 900, 905, 910, 915, 920, 925, 930 and 935 - Deposits Payable
- Instructions for Columns 700, 705, 710, 715, 720, 725, 730, 735, 740 and 745 - Debt Securities Issued
- Types of debt securities – Table 5
- Rows no 16, 17 and 18 under A. Loans and deposits
- ** Claim is protected by two entities. See Risk Transfer for reporting guidelines.
Change:
- Instructions under Publication
- St. Kitss-Nevis
- Vanuatu
- Cameroon Republic
- Djibouti
- Senegal
- Instructions under General Instructions
- Reference to “ultimate risk” changed to “ultimate risk (guarantor)
- Instructions under Risk transfers
- Instructions under Currency of denomination
- Column 106 to Column 900
- Column 20 to Column 905
- Column 250, 251, 252, 253, 254 and 255 – Deposits Payable to Non-banks to Columns 910, 915, 920, 925, 930, 935 – Deposits Payable to Non-banks and unallocated by sector; and related instructions
- Column 22 – Total of all Deposits Payable to Column 22 – Total of all Deposits Payable and Debt Securities Issued; and related instructions
- Column 265 – Repurchase agreements to Columns 800, 805, 810, 820, 830, 835, 265 – Repurchase agreements
- Row no 15 under A. Loans and deposits
Return Template:
Add:
- Columns 900 to 935, 700 to 745 under Part II Liabilities Booked in Canada at Head Office
- Columns 800 to 835 – Repurchase agreements under Other liabilities
- Footnote
Delete:
- Columns 106, 20, 250 to 255
|
18 |
June 2025 |
Instructions:
Change:
- Slovak Republic to Slovakia
- Curacao to Curaçao
- St. Kitts-Nevis to Saint-Kitts and Nevis
- Bosnia Hercegovina to Bosnia and Herzegovina
- Czech Republic to Czechia
- Macedonia to North Macedonia
- Turkey to Türkiye
- Bonaire, St. Eustatius and Saba to Bonaire, Sint Eustatius and Saba
- St. Barthelemy to Saint Barthélemy
- St. Lucia to Saint Lucia
- St. Martin to Saint Martin
- St. Pierre and Miquelon to Saint Pierre and Miquelon
- St. Vincent to Saint Vincent and the Grenadines
- Cape Verde Islands to Cabo Verde
- Cameroon Republic to Cameroon
- Comoros Islands to Comoros
- Congo, People’s Republic of to Congo
- Swaziland to Eswatini
- Heard and MacDonald Islands to Heard Island and MacDonald Islands
- Jordan, Hashemite Kingdom of to Jordan
- Kuwait, State of to Kuwait
- Libya, Arab Republic of to Libya
- Palestinian Territory to Palestine, State of
- Reunion Islands to Réunion
- St. Helena to Saint Helena, Ascension and Tristan da Cunha
- Sao Tomé and Principe to São Tomé and Príncipe
- Syria to Syrian Arab Republic
- Yemen, Republic of to Yemen
- Brunei to Brunei Darussalam
- Chinese Taipei to Taiwan (Province of China)
- Kyrgyz Republic to Kyrgyzstan
- Laos to Lao People’s Democratic Republic
- Nepal, Kingdom of to Nepal
- Niue Island to Niue
- Timor Leste to Timor-Leste
- Tokelau or Union Islands to Tokelau
- Wallis and Futuna Islands to Wallis and Futuna
- Lagos to Abuja under List of International Organizations
- Brunei Monetary Board to Brunei Darussalam Central Bank
- Bank of Cape Verde to Banco de Cabo Verde
- Central Bank of Swaziland to Central Bank of Eswatini
- Central Bank of Korea to Central Bank of the Democratic People’s Republic of Korea
- National Bank of the Republic of Macedonia to National Bank of the Republic of North Macedonia
- Central Bank of China to Central Bank of the Republic of China (Taiwan)
Delete:
- (formerly Dahomey) from Benin
- (formerly Zaire) from Congo, Democratic Republic of
- (Malagasy Republic) from Madagascar
- (formerly Rhodesia) from Zimbabwe
- (Canton and Enderbury, Gilbert Island, Phoenix Islands, Line Islands) from Kiribati
- (south) from Korea, Republic of
- (north) from Korea, Democratic People’s Republic of
- (formerly Burma) from Myanmar
Return Template:
No changes made.
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