Change Control Log (P3)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
2020 Income Statement (P3)
Last updated
January 2023
Amendment Number Effective Reporting Date Description
1 Q1 1998

Add:

  • Line 20(e) "Income from Securitization of Assets"
  • To Items 3 and 4 a bullet on gains and losses on the transfer of financial assets with recourse

Change:

  • As a result of adding a new line on 20(e), all existing line references have been changed
2 Q1 1999

Add:

  • To items 3, 4 and 5 a bullet on interest income on the transfer of financial assets with recourse
  • Line 4 Other Non-Mortgage Loans - General Instructions
  • - reference to CICA Guideline ACG 4 on the reporting of fees

Change:

  • Line 20(e) Income from Securitization of Assets. The first bullet was amended.
3 Q1 2000

Add:

  • Section 600 of the Bank Act (applies to Foreign Bank Branches)
  • Additional information on disclosure
  • To item 5, the second bullet was expanded

Change:

  • Section 523 of the Bank Act is now Section 628
4 Q1 2001

Add:

  • Line 26(l) "Amortization Expenses"

Change:

  • Line 26(l) "Other Expenses" has been changed to 26(m)
  • The wording for "Deferred taxes" has been changed to "future taxes". (as per CICA Section 3465)
  • The consolidated statement of Retained Earnings is now Section III

Delete:

  • Section III – "Average balances outstanding". This section is no longer required and has been deleted.
5 Q1 2003

Change:

  • Ivation Data Systems Inc. to Beyond 20/20 Inc.

Delete:

  • Bank of Canada from Where to Submit
6 Q1 2004

Add:

  • Address for OSFI Website

Delete:

  • Reference to Beyond 20/20

Change:

  • Amortization Expenses has been changed to Amortization Expenses and Related Charges for Impairment
  • Definition of Goodwill amortization to impairment
7 Q1 2005

Change:

  • (l) Amortization Expenses and Related Charges for Impairment has been changed to Charge for Impairment for (i) Goodwill and (ii) Intangibles with indefinite lives
  • Assets transferred with or without recourse has been changed to Assets sold
  • Instruction to CICA Handbook reference

Add:

  • (m) Amortization Expenses with (i) Intangibles with definite lives and (ii) Other
  • Discontinued Operations to items 32, 34, 39, 40, 41 and 42
  • Reference to OSFI Guidelines
8 Q1 2007

Change:

  • Title from Consolidated Statement of Income to Consolidated Statement of Income, Retained Earnings and AOCI
  • Trading Account to Held for Trading for Income Expenses, item 18, Trading Income
  • Investment Account to Held for Trading for Income Expenses, item 19, Gains (Losses) on instruments held for other than trading purposes

Add:

  • Section IV – Comprehensive Income
  • Schedule I – Comprehensive Income (Loss)
  • Schedule II – Accumulated Other Comprehensive Income (Loss), Net of Income Taxes
  • ‘Any hedge factor’ to Income Expenses, item 20 (p), Other Commissions and Fees and Non Interest Expenses, item 26 (n), Other Expenses
9 Q1 2008

Add:

  • Dilution Gains
  • Other

Change:

  • On- and off-balance sheet items to recognized and unrecognized items
  • Reclassification to Earnings of Gains/(Losses) to Impact of Hedging and related instructions
10 Q1 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.

Change:

  • Updated Balance Sheet Asset references
11 Q1 2010

Change:

  • Municipal and school corporations to Municipal or school corporations
12 Q1 2011

Multiple changes were made to the instructions to accommodate IFRS.

13 Q1 2012

Change:

  • IFRS related instructions
  • Instructions changed under new line 31

Deletion:

  • CGAAP specific instructions and references
  • 30. Non-controlling interests in subsidiaries (CGAAP) and related instructions
  • 31. Extraordinary items (net of taxes) and related instructions
14 Q1 2013

Add:

  • (e) Interest Income on Impaired Non-mortgage Loans
  • (h) Interest Income on Impaired Other Non-mortgage Loans
  • (d) Interest Income on Impaired Mortgages
  • (b) Defined Benefit Pension Plan Expense
  • Instructions under 2. Add: Net Income (Loss) Attributable to Equity Holders

Delete:

  • IFRS reference under (c) Pension Contributions and Other Staff Benefits (other than included in 23(a) and (b) above)
  • IFRS instructions and references under 3. Deduct

Change/Add:

  • Instructions under Section IV – Comprehensive Income
15 Q3 2014

Instructions:

Change:

  • (e) Share of other comprehensive income (loss) of associates and joint ventures moved from under "Items that will not be reclassified to Net Income" to "Items that may be reclassified subsequently to Net Income" as (d) Share of other comprehensive income (loss) of associates and joint ventures
  • Subsequent items renumbered accordingly

Return template:

Add:

  • Section IV, Schedule 1, datapoint 5645
  • Section IV, Schedule 2, datapoints 5991, 5992, 5993, 5994, 5995, 5996 and 5997

Delete:

  • Section IV, Schedule 1, datapoint 1110
  • Section IV, Schedule 2, datapoints 1114, 1129, 1147, 1156, 1173, 1174 and 1113
16 Q1 2018

Instructions:

Delete:

  • Instructions under 18. Gains(losses) on instruments held for other than trading purposes

Add:

  • Instructions under Schedule 1 (2) Other Comprehensive Income (Loss)
  • Instructions under Schedule 2 (1) Accumulated Gains (Losses)

Return template:

Change:

  • Wording change under Section IV, Schedule 1, lines 2(a) and 2(a)(i)(A)
  • Wording change under Section IV, Schedule 2, lines 1(a), 1(a)(i), 1(d)(i) and 1(d)(i)(A)

Add:

  • Section IV, Schedule 1, datapoint 2100
  • Section IV, Schedule 2, datapoint 2150
17 Q1 2020

Instructions:

Change:

  • Wording change under Section II (17) Trading Income
  • Wording change under Section II (18) Gains (losses) on instruments held for other than trading purposes

Return template:

  • No changes made.
18 Q1 2024

Instructions:

Delete:

  • (q) Insurance -Related Non-Interest Income and related instructions

Add:

  • (q) Insurance Service Result and related instructions

Return template:

Delete:

  • Section (q) Insurance -Related Non-Interest Income, datapoints 1247, 1248, 1250, 1254 and 1255

Add:

  • Section (q) Insurance Service Result, datapoints 9310, 9311 and 9312