Report on New and Existing Lending (A4) - Change Control Log
Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Report on New and Existing Lending (A4)
Accompanying documents
A4 return amendments
Amendment number |
Effective reporting date |
Description |
1 |
January 2009 |
New
|
2 |
January 2010 |
Delete
- "For 2009" and related instructions under Reporting Dates
- "For 2010 and beyond" under Reporting Dates
Change
- Filing deadline from 13 days to 30 days
Add
- Additional instructions under General Instructions
- Additional instructions under Section I
- Additional instructions under 1(a)(iv) Other personal
- Additional instructions under 1(b)(iii) To Individuals and Others for Business Purposes
- Additional instructions under Section II
|
3 |
January 2011 |
Change
- General instructions updated
- Instructions under (iii) To Individuals and Others for Business Purposes have been updated
Delete
- Other Instructions under (v) Residential Mortgages, Insured
|
4 |
January 2017 |
Instructions
Add
- Instructions for basis adjustment
- Instructions for credit card reporting
- Additional description under ‘purpose’ and ‘general instructions’
- Instructions under ‘of which are auto loans’
- Instructions under (vi) Residential Mortgages, Uninsured
- Instructions under: section III, section IV, memo items section A, memo items section B
Return template
Add
- Column “Accounting Adjustment for Balance Sheet Purposes”
- Column “Amount Reported on Balance Sheet”
- Column “Allowance for Impairment”
- Column “Accounting Adjustment for Balance Sheet”
- Column “Amount Reported on Balance Sheet”
- “Gross of Allowances” under Memo Items Section A and Section B
|
5 |
January 2018 |
Instructions
Change
- Instructions under Publication
- Allowance for impairment changes to allowance for expected credit losses
Return template
Change
- Column heading “Allowance for Impairment” to “Allowance for Expected Credit Losses”
|
6 |
January 2019 |
Instruction
Change
- Instructions under General Instructions
- 1(a) Interest rates charged on new funds advanced to individuals for non-business purposes in the reporting period changes to 1(a) Interest rates charged on new funds advanced for non-mortgage loans to individuals for non-business purposes in the reporting month
- (b) Interest rates charged on new funds advanced to the business sector in the reporting period changes to (b) Interest rates charged on new funds advanced to the corporate sector for non-mortgage loans in the reporting month
- Instructions under (iii) Loans to Individuals and Others for Business Purposes
- 1(a) New funds advanced to individuals for non-business purposes in the reporting period changes to 1(a) New funds advanced for non-mortgage loans to individuals for non-business purposes in the reporting month
- (b) New funds advanced to the business sector in the reporting period changes to (b) New funds advanced to the corporate sector for non-mortgage loans in the reporting month
- Instructions under (iii) Loans to Individuals and Others for Business Purposes
- Instructions under Section III – Interest Rates – Canadian Dollars Assets
- Instructions under Section IV – Outstanding Loans – Canadian Dollars Assets
Add
- Instructions 1(a), General Instructions
- Interest rates charged on new funds advanced to individuals for mortgage loans in the reporting month
- Instructions under (v) Residential Mortgages, Insured
- Instructions under (vi) Residential Mortgages, Uninsured
- (vii) Non-Residential Mortgages
- (viii) Total Personal Loans and Mortgage Loans
- Interest Rates Charged on new funds advanced to corporations for mortgage loans in the reporting month
- (iv) Residential Mortgages
- (v) Non-residential Mortgages
- (vi) Total Selected Business Loans
- New funds advanced to individuals for mortgages loans in the reporting month
- Instructions under (v) Residential Mortgages, Insured
- Instructions under (vi) Residential Mortgages, Uninsured
- New Funds advanced to Corporations for Mortgage loans in the reporting month
- Appendix 1 – Classification of properties as residential and non-residential
- Appendix 2 – Classification of counterparties (individuals and corporations)
Delete
- Instructions under Section II – Funds Advanced – Canadian Dollars Assets
Return template
Change
- Wording change to Section I, Lines 1(a) and 1(b)
- Wording change to Section II, Lines 1(a) and 1(b)
- Wording change to Section III, Line 1(a)
- Wording change to Section IV, Line 1(a)
- Wording change to Section IV, Line 1(b)
Add
- Sub-heading above lines 1(a)(v) and 1(b)(iv) under Section I
- Section I, Lines 1(a)(vii) 1(b)(iv)
- Sub-heading above lines 1(a)(v) and 1(b)(iv) under Section II
- Section II, Lines 1(a)(vii) and 1(b)(iv)
- Sub-heading above lines 1(a)(vi) and 1(b)(iv) under Section III
- Section III, Lines 1(a)(viii) and 1(b)(iv)
- Sub-heading above lines 1(a)(vi) and 1(b)(iv) under Section IV
- Section IV, Lines 1(a)(viii) and 1(b)(iv)
Delete
- Column “Accounting adjustment for balance sheet purposes”
- Column “Amount reported on balance sheet”
|
7 |
September 2022 |
Instructions
Change
- References to the Monthly Average Return of Assets and Liabilities (L4) updated to the Balance Sheet by Booking Location (Z4)
Return template
No changes made
|