Change Control Log (I3)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Interest Rate Risk (I3)
Last updated
May 2023
Return number
I3
Accompanying documents
Amendment control log
Amendment Number Effective Reporting Date Page Number Description
1 Q1 1999 8 Change:
  • Non-Interest Bearing to Non-Rate Sensitive
  • The reporting of the Allowance for Impairment
2 Q1 2000 1 Change:
  • Section 523 of the Bank Act is now Section 628
3 Q1 2003 5 Delete:
  • Reference to new return
4 Q1 2008 1, 2, 5, 13 Change:
  • On- and off-balance sheet to recognized and unrecognized
2 Change:
  • On-balance sheet to recognized
3, 5, 9, 11, 12 Change:
  • Off-balance sheet to unrecognized
5 Q1 2009 2, 3, 4 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
2 Change:
  • Capital Adequacy - Market Risk Return to Schedule 42 – Minimum Capital Required for Market Risk of the BCAR return
10 Delete:
  • Instructions for 9. Adverse Impact of 100 Basis Point Change in Interest Rate on the Consolidated Net Income After Tax
  • Word "Adverse" from No. 15
Change:
  • No. 10 changes to No. 15
Add:
  • Instructions for 9. Impact of an Increase/ Decease in Interest Rate on the Consolidated Net Income After Tax (included on lines 9 to 14)
6 Q1 2010 Instructions:
1 Change:
  • Instructions under Application
10 Change:
  • 9. Impact of an Increase/Decrease in Interest Rate on the Consolidated Net Income After Tax to 9. Impact of an Increase/Decrease in Interest Rate on the Consolidated Net Income Before Tax
  • Instructions under No. 9
Delete:
  • 15. Impact of 100 Basis Point Rise in Interest Rate on the Consolidated Economic Value of Net Assets
Add:
  • 15. Impact of an Increase/Decrease in Interest Rate on the Consolidated Economic Value of Net Assets Before Tax
Return template:
All Change:
  • Off balance sheet to Unrecognized
5-6 Change:
  • "After Tax" changes to "Before Tax" under lines 9 to 14
Delete:
  • Line 15
Add:
  • Lines 15 to 20
7 Q1 2018 Instructions:
2, 5 Change:
  • Allowance for Impairment to Allowance for Expected Credit Losses
Return Template:
1-2 Change:
  • Line 2(g) Allowance for Impairment to 2(g) Allowance for Expected Credit Losses
8 Q1 2019 Instructions:
2 Delete:
  • Instructions under General Instructions
9 Q1 2022 Instructions:
All Change:
  • Recognized to On-Balance Sheet
  • Unrecognized to Off-Balance Sheet
  • Line references updated
2 Change:
  • Instructions under General Instructions
3 Delete:
  • 1. Trading Account Instruments
Change:
  • 2. Investment Account to 1. On Balance Sheet Assets
  • (ii) Other to (ii) Fixed Income
Add:
  • (c)(iii) Other
4 Change:
  • (v) Other Non-Mortgage Loans to (v) Other
Add:
  • (d)(vi) Expected Prepayments
5 Add:
  • (e)(iii) Expected Prepayments
6 Add:
  • 2. On Balance Sheet Liabilities and Equity
  • 2(a)(i)(A) Interest Bearing
  • 2(a)(i)(B) Non-Interest Bearing
Delete:
  • 3. Trading Account Instruments
Change:
  • Instructions under 2(a)(ii) Personal Fixed Term
  • Instructions under 2(a)(iii) Non-Personal Demand/Notice
  • Instructions under 2(a)(iv) Non-Personal Fixed Term
7 Add:
  • (v) Expected Early Redemptions
9 Add:
  • Instructions under (d) Other
10 Delete:
  • 8. Net Effect of Options
Add:
  • 6. Loan Commitments
  • 7. Explicit Interest Rate Options in the Banking Book
Change:
  • 9. Impact of an Increase/Decrease in Interest Rate on the Consolidated Net Income Before Tax to 8. Internal Management Stress Testing
  • Instructions under 8. Internal Management Stress Testing
11 Add:
  • 9. Guideline B-12 – Annex 1 Scenarios
Return Template:
  Delete:
  • Existing I3 return
Add:
  • Consolidated tab
  • CAD tab
  • USD tab
  • Other tab
10 Q2 2022 Return Template:
Other tab Delete:
  • 8. Internal Management Stress Testing
  • 9. Guideline B-12 – Annex 1 Scenarios
Date modified: