Change Control Log (E3)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Allowances for Expected Credit Losses (E3)
Last updated
September 2018
Return number
E3
Amendment control log
Amendment Number Effective Reporting Date Page Number Description
1 Q1 1998 2 Delete:
  • Memo Item: Assets not included in Impaired Assets on which allowances have been established on a group basis.
Change:
  • Report the Allowance for Impairment in three separate columns. Report individual allowance for each applicable line and in total only for the Group Allowance, Other and Country-Risk.
5 Add:
  • A paragraph to the General Instructions.
2 Q1 1999 5 Change:
  • "Impaired Loans" changed to "Impaired Assets"
3 Q1 2000 1 Add:
  • Section 600 of the Bank Act (applies to Foreign Bank Branches)
  • Additional information on disclosure
Change:
  • Section 523 of the Bank Act is now Section 628
4 Q1 2001 2 Change:
  • Heading on the last column Impaired Loans changed to Impaired Assets.
5 Q4 2003 1 Change:
  • Ivation Data Systems Inc. to Beyond 20/20 Inc.
2, 4 Delete:
  • Total Claims on Designated Countries table
  • Memo Item - Impaired Claims on Designated Countries table
  • Appendix I – Exposures to Designated Countries
5, 6, 7 Delete:
  • Instructions relating to Total Claims on Designated Countries
  • Instructions relating to Memo Item - Impaired Claims on Designated Countries
  • Instructions relating to Appendix I
6 Q1 2004 1 Add:
  • Address for OSFI Website
Delete
  • Reference to Beyond 20/20
2 Delete:
  • 'Impaired Assets Net of All Allowances' column.
3 Delete:
  • Reference to 'Impaired Assets Net of All Allowances' column.
7 Q1 2005 2, 4 Delete:
  • Memo items on Foreclosed Assets Held for Sale
  • Group Allowance, Country Risk
8 Q1 2008 2, 3 Change:
  • On-balance sheet to recognized assets
  • Off-balance sheet to unrecognized
9 Q1 2009 2 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
10 Q1 2010 2 Add:
  • Numbering of each line item
  • " * " and additional instructions under (b)(i) Residential
3 Add:
  • Numbering of each line item
  • 1. Mortgage loans – Residential* - Of which: Reverse mortgages and related instructions
11 Q3 2014 Instructions:
3 Add:
  • 1. a) Reverse Mortgages: Principal
  • 1. b) Reverse Mortgages: Accrued Interest
  • 1. c) Reverse Mortgages: Accrued Fees
  • 1. d) Reverse Mortgages: Other Accrued Items
  • 2. Reverse mortgages – Residential
  • 2. a) Reverse Mortgages: Unpaid Taxes
  • 2. b) Reverse Mortgages: Unpaid Insurance
Return template:
1 Add:
  • Column Collective Allowance for Individually Insignificant Impaired Assets
  • Memo items lines 1(a) to (d) and 2(a)-(b)

Change:

  • Carrying Amount to Net Impaired Amount
  • Collective Allowance to Collective Allowance for Incurred but not Identified Credit Losses
12 Q1 2018 Instructions:
1

Change:

  • Return of Impaired Assets to Return of Allowances for Expected Credit Losses
2

Change:

  • Impaired assets to allowances for expected credit losses
  • Instructions under General Instructions

Add:

  • Instructions under 3. Loans
3 Add:
  • Instructions under 5. Other Recognized Assets
  • Instructions under 6. Total
  • Instructions under Memo Items
4 Change:
  • Allowance for impairment to allowance for expected credit losses

Return template:

1 Change:
  • Impaired Assets to Allowances for Expected Credit Losses
Delete:
  • Column Recorded Investment
  • Column Individual Allowance
  • Column Collective Allowance for Individually Insignificant Impaired Assets
  • Column Collective Allowance for Incurred but not Identified Credit Losses
  • Column Allowance for Impairment
Add:
  • Column Recorded Investment under Stage I, II and III
  • Column Individually Assessed Allowance under Stage I, II and III
  • Column Collectively Assessed Allowance under Stage I, II and III
  • Lines 2a) and b)
  • Lines 3(i)(A), (B), (B)(I), (C), (C)(I)-(II), (D) and 3b)(i)(A)
  • Columns Stage I, II and III Allowance under Memo Items
  • Column Allowance for Expected Credit Losses under Memo Item 3
13 Q1 2019 Instructions:
1 Add:
  • Instructions under Purpose
2 Change:
  • Instructions under Allowances for Expected Credit Losses
3 Delete:
  • Wording (individually and collectively assessed) under 6. Total
Return template:
1 Delete:
  • Column Individually Assessed Allowance under Stage I, II and III
  • Column Collectively Assessed Allowance under Stage I, II and III

Add:

  • Column Expected Credit Losses under Stage I, II and III

Change:

  • Stage I/II/III Allowance to Stage I/II/III Expected Credit Losses