Change Control Log (A2)

Information
Type of document
Change control log
Industry
Deposit-taking institutions
Return
Non Mortgage Loans (A2)
Last updated
July 2017
Return number
A2
A2 return amendments
Amendment number Effective reporting date Page number Description
1 Q1 1999 18, 19 Delete:
  • Federal Government Enterprises which have been privatized:
    • Canadian Commercial Corporation
    • Canadian National Railway Company and subsidiaries
    • Canarctic Shipping Company Ltd.
    • Petro-Canada and subsidiaries
2 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
3 Q1 2005 4, 14 Delete:
  • Country Risk Allowances
4 Q1 2007 6 Change:
  • Alberta Treasury Branches to ATB Financial
Delete:
  • Province of Ontario Savings Office
7, 10, 16 Change:
  • Export Development Corporation to Export Development Canada
  • Farm Credit Corporation to Farm Credit Canada
  • Alberta Treasury Branches to ATB Financial

Delete:

  • Province of Ontario Savings Office
16 Change:
  • Alberta Municipal Financial Corporation to Alberta Capital Finance Authority
5 Q4 2008 17 Add:
  • Government Business Enterprises
Change:
  • Instructions under Public Non-Financial Enterprises
18-29 Delete:
  • List of Federal and Provincial Government Enterprises
6 Q1 2009 2, 3, 4, 5 Delete:
  • The return template copy has been deleted from these instructions and has been posted as a separate item on OSFI's website
2, 4, 5, 10 Change:
  • References to Balance Sheet items
7 Q3 2014 5 Add:
  • Instructions under 5. To individuals for non-business purposes (c) Credit cards
12 Add:
  • 4. Top 5 Non-Governmental Counterparty Exposures
13 Add:
  • Auto Loan and Credit Card Origination Summary (Canada) by Credit Bureau Score
  • 5. Private passenger vehicles outstandings
14 Add:
  • 6. Credit Card balances
  • 7. Credit Card Rollover Rate (Avg Loans Accruing Int / Avg Total Loans in Quarter)
  • Definitions
15, 16 Add:
  • Definitions
8 Q1 2015 Instructions:
3 Add:
  • Instructions under 1(d)(i) and 1(d)(ii)
15 Delete:
  • Definition for Loan Term
Return Template:
1 Add:
  • Line 1(d)(i)
  • Line 1(d)(ii)
9 Q1 2017 Instructions:
10 Add:
  • Instructions for Accounting Adjustments for Balance Sheet purposes
Return Template:
3 Add:
  • Lines 12 (a) and (b)
10 Q1 2018 Instructions:
2, 4, 5, 10, 14 Change:
  • Allowance for impairment to Allowance for expected credit losses
10 Change:
  • 10. Allowance for Impairment Related to Group Allowances to 10. Allowance for Expected Credit Losses Related to Collective Allowances
Return Template:
1-5 Change:
  • Column heading "Allowance for Impairment" to "Allowance to Expected Credit Losses"
  • Column heading "Gross Impaired Loans" to "Credit Impaired Loans"
3 Change:
  • Wording change to Line 10