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Change Control Log (GQ)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Geographic Distribution of Assets & Liabilities Booked in Canada (GQ)
Last updated
June 2025
Return number
GQ
Change control log (GQ)
Amendment Number Effective Reporting Date Description
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:

  • Columns 14, 15, 16
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:

  • Footnote 2

Return Template:

Add:

  • Columns 517, 527
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.