Change Control Log (R2)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Regional Distribution Assets and Liabilities (R2)
Last updated
September 2019
Return number
R2
Accompanying documents
Amendment control log
Amendment mumber Effective reporting date Page number Description
1 Q1 1998 After 20 Delete:
  • "Cross Revenue of Loans" schedule for reporting periods before December 1994.
2 Q1 1999 6 Change:
  • The lines for notice deposits were changed. This correction applies only to page 6.
3 Q1 2000 1 Add:
  • Section 600 of the Bank Act (applies to Foreign Bank Branches)

Change:

  • Section 523 of the Bank Act is now Section 628
  • The Bank of Canada Review is now called: Bank of Canada Banking and Financial Statistics
2 -8 Add:
  • Nunavut Territory
4 Q1 2002 8 Add:
  • General Allocation Rule (g) for the reporting of internet banking.
5 Q1 2004 9 - 15 Add:
  • For business done via the internet, allocate by address of the customer
6 Q1 2005 6 Add:
  • Foreign Currency Translation Adjustments
7 Q1 2006 1 Add:
  • Section 24 of the Bank of Canada Act

Change:

  • Contact Agency to Bank of Canada
8 Q1 2007 2, 6, 8, 15 Delete:
  • "net" from Cheques and other items in transit
6 Change:
  • Foreign currency translation adjustments to Accumulated other comprehensive income (loss)
8, 15

Change

  • Instructions under Cheques and other items in transit
9 Q1 2009 1 to 9 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.
10 Q1 2010 5 Add:
  • (a)(iii) Reserve mortgages under A6 - Mortgages
11 Q1 2011 7 Change:
  • L5 Non-controlling interest in subsidiaries to L5 Non-controlling interest in subsidiaries (CGAAP)

Add:

  • L6 - Non-controlling interest (IFRS) and related instructions
12 Q1 2012 2 Add:
  • Additional instructions under General Instructions
7

Delete:

  • L5 Non-controlling interest in subsidiaries (CGAAP) and related instructions

Change:

  • L6 - Non-controlling interest (IFRS) to L5 Non-controlling interest
13 Q1 2013 4 Add:
  • (iii) Made Under Personal Lines of Credit

Change:

  • (iii) Other changes to (iv) Other Personal
5

Add:

  • (b) Of which: home equity lines of credit reported (HELOCs)

Change:

  • (b) changes to (c)
14 Q1 2017 2 Add:
  • Instructions for accounting adjustment for balance sheet purposes
15 Q1 2018 2

Change:

  • Allowance for impairment to allowance for expected credit losses
3

Add:

  • Wording "less allowance for expected credit losses where applicable" under A2, A3 and A4
Date modified: