Change Control Log (GQ)

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

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

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)

Instructions:

Add:

• Greece as a member of the EMU

Instructions:

Add:

• Eritrea (country code 727) to Africa - Developing

Delete:

• Neutral Zone (country code 624) from Middle East

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

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

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

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.

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.

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.

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.

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.

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.

Instructions/Template:

Significant changes have been made to these instructions and return template. All readers are encouraged to completely review the new edition.

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.

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

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.