Change Control Log (K3)

• Section II – Due to(from) Head Office Reconciliation to Head Office Account Reconciliation
• 1. & 4. - Due to(from) Head Office to Due to Head Office less Due from Head Office

• Reference to Notes 2 and 3

• Section III - 1. & 5. - Deposits of $150,000 or less to Deposits less than $150,000
• Memo Items – 1. Deposits of $150,000 or less from to Deposits less than

• Notes 2. and 3.

• Reference to new return

• 2^nd and 3^rd paragraphs under Section II

• under Section III and Memo Items – deposits of $150,000 or less to deposits less than $150,000

• Book value to Balance sheet value
• On-balance sheet to Recognized
• Off-balance sheet to Unrecognized
• Branch net income (loss) to Total Comprehensive Income (Loss)

• Off-balance sheet to Unrecognized

• On- and off-balance sheet to recognized and unrecognized

• Wording change to sub-heading above lines 1(a), 2, 2(a), 2(c), 2(Total) and 3 under Section I

• The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website

• Reporting date has been changed from 45 days to 30 days

• Branch net income (loss) to Total Comprehensive Income (Loss) under Section II

• Wording change to line 2(b) under Section II

• Section I – Capital Equivalency Report to Section I – Foreign Bank Branch Deposit Requirement (FBB Deposit) Report

• Instructions under Section I

• Instructions under General Instructions

• Section II – Memo Items

• Instructions under Section III – Memo Items

• Instructions under Section III – De Minimus Deposit Return

Change:

• Wording change to Section I title
• Wording change to lines 1, 1(Total), 2 and 3 under Section I
• All lines under line 2(c) were moved to the Memo Items
• Line 1 under Memo Items

Delete:

• Lines 2(a), 2(b)(i) and line below line 3 under Section I

Add:

• Lines 1(a)(v), 1(a)(vi), 2(a), 2(Total) and line below line 3 under Section I
• Memo items 2, 3 and 4

Change:

• Lines 1 and 5; 2 and 6; 3 and 7; 4 and 8 amalgamated together under Section III
• Wording change to lines 1(Total) and 4 under Section III

Add:

• 3 new lines "Number of depositors in …" under Section II
• Memo items 1, 2, 3 and 4

Delete:

• All lines under existing Memo item 1