Change Control Log (GR)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Geographic Assets & Liabilities Booked Outside Canada (GR)
Last updated
December 2021
Return number
GR
Accompanying documents
Amendment control log
Amendment number Effective reporting date Page number Description
1 Q1 1999 8 Change:
  • Kampuchea (country code 664) to Cambodia
12, 20 Add:
  • Instructions for the reporting of the EURO
12, 20, 22, 23 Change:
  • Deutsche Marks changed to EURO
13, 17, 18 Add:
  • Changes to the definition of Local claims or liabilities for members of the EMU
16 Add:
  • Allocation of shares
20 Change:
  • Currency code 4 is now for the EURO
22 Change:
  • Calendar year to be reported with 4 digits
2 Q1 2000 1 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
5, 6 Change:
  • Austria, Finland, Greece, Portugal, Spain and Sweden were moved from "Other OECD Europe" to the "European Economic Community" group
6 Add:
  • Faroe Islands, Greenland, Guernsey, Isle of Man, Jersey and San Marino to the Non-OECD Europe group
7 Add:
  • Palestinian Autonomy to the Middle East group
8 Change:
  • "Zaire" to Democratic Republic of Congo
  • "Burma" to Myanmar
13, 17 Add:
  • and liabilities
3 Q1 2001 9 Change:
  • Spanish Sahara (country code 788) to Western Sahara
10 Change:
  • 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)
11 Change:
  • Unallocated has been changed from (iv) to (v)
Add:
  • (iv) European Central Bank (code 923)
26 Add:
  • European Central Bank opposite Germany.
4 Q1 2002 12, 13, 17, 18, 20 Add:
  • Greece as a member of the EMU
5 Q1 203 7 Delete:
  • Neutral Zone (country code 624) from Middle East
9 Add:
  • Eritrea (country code 727) to Africa - Developing
16, 18 Add:
  • Added clarification on domestic currencies
17 Add:
  • Title: Column 158 – of which: Claims on units of banks with head offices in reporting countries
Delete:
  • Note: Reporting of column 158 becomes effective September 1995
18 Change:
  • Claims was changed to deposit/liability
23 Add:
  • Word "All" was added for clarity
6 Q1 2004 5 Change:
  • European Economic Community to European Union
10 Add:
  • Marshall Islands (country code 872)
  • Micronesia (country code 874)
  • Palau (country code 876)
11 Change:
  • European Economic Community to European Union
Add:
  • Currency codes
12 Delete:
  • Sentence "A separate return is required with respect…" from fourth paragraph
  • (see Standards for Reporting on Printed Returns and Magnetic Tape) from sixth paragraph
16 Change:
  • foreign currencies to all currencies for residents and non-residents for Column 156
20, 21 Delete:
  • Instructions on Standards for Reporting on Printed Forms and Standards for Reporting on Magnetic Tape
Add:
  • Instructions for Record layout for "TAPE" files
24 Add:
  • San Marino and San Marinese Institut of Credit
Change:
  • Banque Centrale de la République de Turquie to Central Bank of the Republic of Turkey
  • Banque Nationale de Yougoslavie to National Bank of Yugoslavia
27 Change:
  • Banque du Liban to Central Bank of Lebanon
  • Banque d'Algérie to Bank of Algeria
Add :
  • Congo, Democratic Republic and Central Bank of Congo
  • Eritrea and National Bank of Eritrea
28 Change:
  • 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
Add:
  • French Polynesia, New Caledonia and Wallis and Futuna and Institut d`Emission d?Outre-Mer
Delete:
  • Zaire and Banque du Zaire
29 Add:
  • Nauru, Republic of and Bank of Naura
  • Tuvalu and National Bank of Tuvalu
7 Q1 2005 1, 10 Add:
  • "Other Exposures" to claims and liabilities
2 Change:
  • heading "Local and Non-Local Claims" to "Cross-border and local claims-immediate borrower basis" to Part I of quarterly return
Add:
  • columns 425, 431, 432, 441, 442, 443, 451, 452, 453, 455, 461, 462, 463, 464, 465, 466, 467, 471, 472, 473, 474, 475, 476, 477, 480, 493, 491, 492
Delete:
  • columns 154, 155, 156
3 Change:
  • heading "Local and Non-Local Liabilities" to "Cross-border and local liabilities" to Part II of quarterly return
5-9 Change:
  • List of Country Codes re-ordered as per International convention
10-15 Add:
  • General instructions for new columns added and changes made to the return
Note: Extensive changes please see pages noted.
16-19 Add:
  • Specific instructions for new columns added and changes made to the return
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
22-29 Change:
  • List of Official Monetary Institutions re-ordered as per International convention
Add:
  • List of International Financial Agencies
30-31 Add:
  • Examples for reporting of individual transactions
8 Q1 2006 1 Add:
  • Section 24 of the Bank of Canada Act
6, 7, 8 Add:
  • 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
11 Delete:
  • Footnote 2
13 Delete:
  • for all currencies except the Canadian dollar? from paragraph 4
19 Change:
  • (see pages 15-17) to (see pages 16 to 18) from the second paragraph under Part III and IV
20 Delete:
  • line ii, Claims on books of Securities Dealer Subsidiaries from the Asset Reconciliation
9 Q1 2007 5 Delete:
  • Serbia and Montenegro
Add:
  • Serbia
  • Montenegro
8 Delete:
  • Sikkim
10 Delete:
  • Footnote 1
14, 15 Change:
  • Page references for credit derivatives
15 Add:
  • Instructions for Guarantees and Other Unused Credit Commitments
16 Change:
  • Book value to Balance sheet value
31 Change:
  • Example B. Securities corrected
10 Q1 2008 4, 22 Change:
  • Other countries to Other developed countries
5 Change:
  • Hong Kong to Hong Kong SAR
  • Macau to Macau SAR
Add:
  • Samoa (870) under Offshore Centres
8 Change:
  • Kyrghyzstan to Kyrgyz Republic
Delete:
  • Samoa (870) under Asia and Pacific
10 Add:
  • Slovenia (2007) to EMU members list
11, 16, 18, 22 Change:
  • Official monetary institutions to Official monetary institutions and non-bank holders of foreign exchange reserves
14 Change:
  • On- or off-balance sheet items to recognized or unrecognized items
  • On-balance sheet to recognized
22 Change:
  • 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
Add:
  • Ministry of Finance under Bank of Japan
Delete:
  • Gibraltar, Financial Services Commission
  • Guernsey, Guernsey Financial Services Commission
  • Isle of Man, Isle of Man Financial Supervision Commission
  • Jersey, Jersey Financial Services Commission
23 Add:
  • Samoa, Central Bank of Samoa
24 Change:
  • 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
Add:
  • State Administration of Foreign Exchange under The People's Bank of China
25 Delete:
  • Timor Leste, East-Timor Central Payments Office
  • Western Samoa, Central Bank of Samoa
  • Turks and Caicos Islands under Latin America and Caribbean
Change:
  • Serbia and Montenegro to Serbia
26 Change:
  • Surinam, Centrale Bank van Surinam to Suriname, Centrale Bank van Suriname
27 Delete:
  • European Coal and Steel Community (ECSC), Brussels
  • Organization of African Unity (OAU), Addis Ababa (Ethiopia)
Add:
  • African Union (AU), Addis Ababa (Ethiopia)
  • West African Economic Community (WAEC), Ouagadougou (Burkina Faso)
  • Council of Europe Development Bank, Paris
Change:
  • 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)
28 Delete:
  • International Natural Rubber Organization (INRO), Kuala Lumpur
  • International Tin Council (ITC), London
Change:
  • International Wheat Council (IWC) to International Grains Council (IGC)
  • International Red Cross (IRC) to International Committee of the Red Cross (ICRC)
29 Add:
  • World Tourism Organization (UN WTO), Madrid
11 Q1 2009 2, 3 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
2 Add:
  • Cyprus (481), Malta (489) and Slovenia (555) under Developed Countries
3 Delete:
  • Cyprus (481), Malta (489) and Slovenia (555) under Developing Countries
10 Add:
  • Cyprus (2008), Malta (2008) and Slovak Republic (2009) to list of EMU members.
19 Add:
  • Word "liability" at the end of the 2nd sentence
20 Delete:
  • Asset Quarterly Reconciliation of the Geographical Distribution Return table
21 Change:
  • Reference from Total – Liabilities 1, 2, 3, 11 to Total – Liabilities 1, 2, 8
12 Q1 2010 2 Add:
  • Slovak republic (552) under Developed countries
3 Delete:
  • Slovak republic (552) under Developing countries
4 Add:
  • St. Barthelemy (276) and St. Martin (279) under (ii) Latin America, Caribbean, and Western Atlantic Islands
6 Add:
  • Chinese Taipei (690) under (iv) Asia and Pacific
7 Delete:
  • Taiwan (690) under (iv) Asia and Pacific
9, 14, 16, 20 Change:
  • Non-bank holders to Other holders
20 Delete:
  • Euro Area – European Central Bank under Europe
Change:
  • Bahrain Monetary Agency to Central Bank of Bahrain under Offshore centers
21 Change:
  • Central Bank of the Republic of Liberia to National Bank of Liberia
22 Add:
  • Chinese Taipei – The Central Bank of China under Asia and Pacific
Change:
  • State Bank of Lao PDR to Bank of Lao PDR under Asia and Pacific
23 Delete:
  • Taiwan – Central Bank of China (Taiwan) under Asia and Pacific
Change (under Asia and Pacific):
  • State Bank of Turkmenistan to State Central Bank of Turkmenistan
  • National Bank of Uzbekistan to Central Bank of the Republic of Uzbekistan
Change (under Europe):
  • National Bank of Hungary to Central Bank of Hungary under Europe
25 Change (under Regional aid banks and funds):
  • Adibjan to Abidjan
  • Manama to Kuwait
  • Teheran to Tehran
26 Change (under Regional aid banks and funds):
  • West African Clearing House (WACH) – Lagos (Nigeria) to West African Economic and Monetary Union (WAEMU) – Ouagadougou (Burkina Faso)
  • West African Monetary Union (WAMU) – Senegal to West African Monetary Agency – Freetown (Sierra Leone)
Change (under Commodity Organizations):
  • International Jute Organization (IJO) to International Jute Study Group (IJSG)
  • London to Lisbon
  • Cairo to Safat (Kuwait)
Change (under Other):
  • (INMARTSAT) to (INMARSAT)
27 Change:
  • International Telecommunications (ITU) to International Telecommunication Union (ITU) under Specialized Agencies of the UN
13 Q1 2011 2 Add:
  • Estonia (529) under Developed countries
3 Add:
  • 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
Delete:
  • Netherland Antilles (263) under Offshore centres
  • Estonia (529) under Developing countries
4 Add:
  • (French) beside St. Martin
8 Add:
  • Estonia (2011) to list of EMU members
16, 17 Delete:
  • List of EMU members under Column 179 - Local Liabilities in Local Currency (Deposits only) included in Total Liabilities
20 Add:
  • Curacao – Central Bank of Curacao and Sint Maarten under Offshore centres
21 Delete:
  • Netherlands Antilles – Bank van de Nederlandse Antillen under Offshore centres
14 Q1 2012 5 Add:
  • South Sudan (791) under Developing Africa and Middle East
21 Add:
  • European Central Bank to Central Bank list under Developed Europe
23 Add:
  • The Bank of South Sudan to Central Bank list under Developing Africa and Middle East
26 Add:
  • 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
10, 15, 17, 21 Change:
  • Where appropriate the word "official monetary institution(s)" to "central bank(s)" and the word "monetary authority(ies)" to "central bank(s)"
15 June 2014   Significant changes have been made to these instructions. All readers are encouraged to completely review the new edition.
16 October 2016 2 Add:
  • Lithuania (541) under Developed countries
3 Delete:
  • Lithuania (541) under Developing countries
8 Change/Add:
  • Instructions under General Instructions
10 Delete:
  • All health organizations not included in general government sector under Non-financial corporations
11 Change:
  • Groups 81 to 83 changes to Groups 81 to 84 under General government
12 Delete:
  • Group 919 under NAICS Non-financial corporations
Change:
  • Groups 911 to 914 changes to Group 91 under General government
21-24 Add:
  • Country group column
17 Decembe 2022 1 Change:
  • Instructions under Publication
3, 4, 5 Change:
  • St. Kitts-Nevis
  • Vanuatu
  • Cameroon Republic
  • Djibouti
  • Senegal
8, 9 Delete/Add:
  • Instructions under General Instructions
Add:
  • Footnote 1
8, 16, 17, 19, 35 Change:
  • Reference to "ultimate risk" changed to "ultimate risk (guarantor)
10-12 Add:
  • Footnotes 2, 3, 4 and 5
13-15 Delete/Add:
  • Instructions under Risk transfers
Add:
  • Footnote 6
16 Add:
  • Instructions under Derivatives Valuation
17 Delete/Add: Instructions under Currency of denomination
20, 21 Add:
  • Columns 500, 505, 510, 515, 520, 525, 530 and 535 – Deposits Payable
  • Columns 540, 545, 550, 555, 560, 565, 570, 575, 580 and 585 – Debt Securities Issued
  • Footnote 7
Change:
  • Column 173 to Column 500
  • Column 174 to Column 505
  • Column 300, 301, 302, 303, 304 and 255 – Deposits Payable to Non-banks to Columns 510, 515, 520, 525, 530, 535 – Deposits Payable to Non-banks and unallocated by sector; and related instructions
21 Change:
  • Column 176 – Total of all Deposits Payable to Column 176 – Total of all Deposits Payable and Debt Securities Issued; and related instructions
  • Column 179 – Local Liabilities in local Currency (Deposits only) included in Total Deposits to Column 179 – Local Liabilities in local Currency included in Total column 176
22 Add:
  • Footnote 8
Change:
  • Column 315 – Repurchase agreements to Columns 590, 595, 600, 605, 610, 620, 625 and 315 – Repurchase agreements and related instructions
23 Add:
  • Deposit Liabilities (K4) compare (part of T2 report)
  • Types of debt securities – Table 5
25 Add:
  • Footnotes 9 and 10
34 Add:
  • Rows no 7 and 8
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