Title of Report: Credit Risk Data Business and Data Definitions

UNCLASSIFIED
TitleCreditRiskDataBusinessand
of Report
DataDefinitions
Sub-Title
WholesalePortfolio-Part1
(atleast5verticalspaces)
AdvancedInternalRatingsBased
Approach
(Graphicelement/
imagecouldbe
insertedhere,if
applicable)
Updated:July2013
Published:July2013
(atleast5verticalspaces)
Version6.3
Date
Authors Name
ForDataSubmissionsafterAugust31,2014
(ifapplicable)
Introduction
UNCLASSIFIED
Structure of Document
Example of Structure (from Wholesale Portfolio data)
Metric
Total Corporate
Project
Finance
Object
Finance
Income
Commodities Producing
Finance
Real Estate
High
Volatility
Real Estate
SME's
treated as
Corporate
Other
Corporate
Bank
Sovereign
Authorized
Outstandings
Reference Tables
Measure
The
The data
data definitions
definitions
document
document is
is comprised
comprised of
of 33
sections
sections
Schedules
The
The tables from the June
30th
30th presentation
presentation to
to the
the
Canadian
Canadian Bankers
Bankers
Association
Association are
are transcribed
transcribed
into
Excel
into Excel format
format and
and
relabled
relabled as
as "Schedules".
"Schedules".
Measure Definitions
Each
Each table
table is
is comprised
comprised of
of
data
data fields
fields (e.g.,
(e.g., amount
amount
outstanding)
outstanding) and
and data
data
modifiers
modifiers (e.g.,
(e.g., geography).
geography).
This
This section
section contains
contains the
the
definitions
definitions of
of the
the data
data fields.
fields.
Page 2 of 27
Reference Tables
Provides
Provides the
the data
data
definitions
definitions for
for the
the
dimensions by which the
data
data fields
fields are
are modified
modified
(e.g.,
(e.g., geography)
geography)
UNCLASSIFIED
NOTE: PLEASE DO NOT ADD OR DELETE ANY COLUMNS OR ROWS. THE STRUCTURE MUST REMAIN FIXED.
NOTE: ALL NAMING CONVENTIONS MUST REMAIN CONSISTENT ACROSS ALL THE WORKSHEETS
Wholesale Portfolio Data
Key Declaration
Metric
Declaration of Risk Rating Systems (005)
Data to be asked for in the electronic data call

Denotes Data Not Currently Required
Name
Risk Ratings System (1)

Declaration of BIRRs (010)
Risk Rating System Name
Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating
(1)
(2)
(3)
(4)
(5)
(6)
(7)

3 of 27
UNCLASSIFIED
4 of 27
UNCLASSIFIED
Key Declaration
Metric
Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating
(8)
(9)
(10)
(11)
(12)
(13)

5 of 27
UNCLASSIFIED
6 of 27
UNCLASSIFIED
Key Declaration
Metric
Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating Borrower Internal Risk Rating
(14)
(15)
(16)
(17)

7 of 27
Borrower Internal Risk Rating Borrower Internal Risk Rating

(18)
(19)
UNCLASSIFIED
8 of 27
UNCLASSIFIED
Key Declaration
Metric
Borrower Internal Risk Rating

(20)

(21)

(22)

9 of 27

(23)

(24)

(25)
UNCLASSIFIED
10 of 27
W_P Schedule 1
UNCLASSIFIED

Totals for Each Exposure Class
Sovereign
Other Corporate
SME's Treated as Corporate
Bank
Metric
Interim Finance
Total Land Banking
High Volatility Real Estate
Rev. Generating - Other
Rev. Generating - Multi-Unit Residential
Income Producing Real Estate
Commodities Finance
Object Finance
Project Finance
Total Corporate
Total Wholesale

Map to Technical Specification Records
Authorized
Outstanding
Estimated Internal Ratings Based Exposure at Default
IRB Expected Loss
Economic Losses
Write Offs
Recoveries
IRB Capital
Watch List - Authorized
Watch List - Outstanding
Number of Borrowers
Total Allowances for Credit Losses
Individual Provisions for Credit Losses
Gross Impaired Loans and Acceptances
Additions to Gross Impaired Loans and Acceptances
Collective Provisions for Credit Losses
Other Changes in Allowances for Credit Loss
Gross Impaired Loans & Acceptances Returned to Accrual Status
Other Changes in Gross Impaired Loans & Acceptances
Totals Table Record, All Exposure Classes and Subclasses (015)

Total Table Record, Only 3 Exposure Classes (020)
Page 11 of 27
W_P Schedule 2
UNCLASSIFIED

Risk Ratings System
Risk Ratings System (

20)
Metric
Risk Ratings System

(1)
Total Risk Ratings

Systems

Authorized
Outstanding
IRB Expected Loss
Economic Losses
Write Offs
Recoveries
IRB Capital
Watch List - Authorized
Watch List - Outstanding
Number of Borrowers

Page 12 of 27
UNCLASSIFIED
Wholesale Portfolio Data1

Borrower Internal Risk Rating by Exposure Class
Primary Metals & Aluminium
Shipping - Water Transport
Trucking & Courier
Rail Roads
Aviation & Aerospace
Software
Automotive
Electronics
Computer Equipment
Professional & Other Services
Lodging
Gaming / Entertainment
Food Services
Education & Training
Retail & Wholesale
Rubber & Plastics
Forestry
Chemicals
Residential Market Real Estate
Commercial Market Real Estate
Other Mining
Steel & Iron
Precious Metals & Diamonds
Food / Beverage / Tobacco Manufacturing
Textiles / Clothing Manufacturing
Consumer Products Manufacturing
Business Products Manufacturing
Pharmaceuticals / Drugs & Research
Medical equipment
Healthcare providers
Sovereign and Central Banks
Provincial / Municipal / Regional Government
Multilateral Development Banks
Securitization
Securities, Brokerage, and Other
Pension Funds
Insurance
Funds
Banks & Trusts
Utilities
Oil & Gas
Media
Telecom
Cable
Industrial and Heavy Equipment
Defence
Construction
Agriculture
Total Industry
*Note: A separate table is required for each Exposure Class and Subclass excluding 'Total Land Banking', 'Interim Finance', 'Rev. Gen. - Multi-Unit Residential' and 'Rev. Gen. - Other'
Risk Rating System

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
BIRR / Metric
TOTAL BORROWER INTERNAL RISK RATING LABEL
Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Internal Ratings Based Capital
Watchlist - Authorized
Watchlist - Outstanding
Number of Borrowers
RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
BORROWER INTERNAL RISK RATING NAME (1)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers
BIRR and Industry, Exposure Classes and Subclasses (070)

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)

Authorized
Outstanding
Expected Loss
Economic Loss
Write Offs
Number of Borrowers
Recoveries

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries


Page 13 of 27
UNCLASSIFIED
RISK RATING SYSTEM (20)
RISK RATING SYSTEM (20)
Number of Borrowers

Page 14 of 27
UNCLASSIFIED
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers
Risk Rating System

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
BIRR / Metric
Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
IRB Capital
Number of Borrowers
RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers
BIRR and Geography, Exposure Class and Subclasses (050)

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)
(1)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers

RISK RATING SYSTEM

RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers

Europe
All Other
Other Latin America and Caribbean
Mexico
United States
Saskatchewan
Yukon Territory
Quebec
PEI
Ontario
Nunavut
Nova Scotia
Northwest Territory
Newfoundland
New Brunswick
Manitoba
British Columbia
Alberta
Canada
Total Geography


Page 15 of 27
UNCLASSIFIED
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
RISK RATING SYSTEM
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)
(20)

Authorized
Outstanding
IRB Expected Loss
Economic Loss
Write Offs
Recoveries
Number of Borrowers

Page 16 of 27
Metric
Authorized
Outstanding
Mexico
Europe
All Other

Page 17 of 27
Primary Metals & Aluminum
Trucking & Courier
Rail Roads
Automotive
Software
Electronics
Computer equipment
Lodging
Gaming / Entertainment
Food Services
Retail & Wholesale
Rubber & Plastics
Forestry
Chemicals
Other Mining
Steel & Iron
Medical equipment
US
Yukon
Saskatchewan
Quebec
Prince Edward Island
Ontario
Nunavut
Nova Scotia
Northwest Territories
Newfoundland and Labrador
New Brunswick
Manitoba
Securitization
Pension Funds
Insurance
Funds
Banks & Trusts
Utilities
Oil & Gas
Telecom
Media
Cable
Industrial and Heavy Equipment
British Columbia
Alberta
Construction
Defence
Total Canada
Agriculture
Geography
Metric
Authorized
Outstanding
Industry
W_P Schedule 4
UNCLASSIFIED
Wholesale Portfolio Data1

Geography and Industry Distributions

Geography (080)
Geography (080)
Geography (080)
Geography (080)
Geography (080)
Geography (080)

Industry (090)
Industry (090)
Industry (090)
Industry (090)
Industry (090)
Industry (090)
W_P Schedule 5
UNCLASSIFIED

Borrower Internal Risk Rating Distribution
Risk Rating System (20)

Borrower Internal Risk
Rating (25)

Rating (2...)

Rating (1)

Rating (25)

Rating (2...)

Rating (1)
Total Borrower Internal

Risk Ratings
BIRR / Metric
Total Borrower Internal

Risk Ratings
Risk Rating System
*Note: A separate table is required for each Exposure Class and Corporate SubClass excluding 'Total Land Banking', 'Interim Finance', 'Rev. Gen. - Multi-Unit Residential' and 'Rev. Gen. - Other'
Gross Impaired Loans and Acceptances Returned to

Accrual Status
Bank Guarantees and Stand By Letters of Credit
Documentary and Commercial Letters of Credit
Off Balance Sheet Commitments to Extend Credit Maturity
Under 1 Year
Off Balance Sheet Commitments to Extend Credit Maturity
Over 1 Year
Credit Protection Sold
Credit Protection Purchased
BIRR and Exposure Classes and Subclasses (100)

Page 18 of 27
UNCLASSIFIED
Wholesale Data Field Definitions
ID
Field Name
Description
Inclusions
Exclusions
Calculation
Annually?
Sample Field
Full Description
Relevant Policies or Rules
Currency Differences
Schedule Reference
Percentage / $
Data type
Priority
Reference Tables
Quarterly or
Example: Will a bank
Example: Will OSFI mandate report in currency of
Example: Which schedules
its own policy or will that of
exposure or convert to is this data field referenced
the bank's be sufficient?
Canadian dollar
in?
equivalent?
Example, For
Example: Net of any write
'Authorized', committed,
offs but not net of any
Simple or Weighted
uncommitted, and
provisions
Averages?
unadvised are included.
Example: Is the
Numerical, Decimal,
datum a
Mandatory or
Percentage, Dollar
percentage or a
Optional
Amount, etc.
dollar amount?
Example: which reference

tables (data modifiers)
apply?
Rolling 12 Month vs. Fiscal?
Authorized
The total credit exposures authorized

to the counterparty. It includes
committed and uncommitted
exposures in Canadian dollars
equivalent at the reporting date. This
value is net of any write-offs but not net
of any provisions.
Committed,
uncommitted, and
unadvised. This field
must be reported as
one number.
Net of any write offs, not

net of any provisions.
Spot total (t) at end of reporting

quarter. Sum of authorized amounts
for each account.
Canadian dollar
equivalent
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Outstanding
The amount of funds invested or

advanced to a customer, including
committed, uncommitted, and
unadvised exposures at the reporting
date. Net of any write offs, but not net
of any provisions.
Utilized amounts of
committed,
uncommitted, and
unadvised authorized
counterparty amounts.
Net of any write offs, not

net of any provisions.

quarter. Sum of outstanding amount
for each account.
Canadian dollar
equivalent
Schedule 1
Schedule 2
Schedule 3
Schedule 4
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Watchlist Authorized
A watchlist is a list of loans authorized

to the borrower, including committed,
uncommitted, and unadvised, identified
by a financial institution that requires
closer monitoring due to a potential
increase in credit risks.

Use Financial Institution's
quarter. Sum of authorized amounts
Internal Watchlist Policy
for each exposure at account level.
Canadian dollar
equivalent
Schedule 2
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Watchlist Outstanding
A watchlist is a list of loans

outstanding, including committed,
uncommitted, and unadvised amounts
(the amount of the authorized
exposure amounts utilized by the
borrower) identified by a financial
institution that requires closer
monitoring due to a potential increase
in credit risks.

quarter. Sum of outstanding
amounts for each exposure at
account level.
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
The total number of borrowers that a

financial institution is providing with
authorized credit risk exposure.
Spot value (t) at end of reporting

quarter.
Connected loans should be counted
the way they are managed (e.g., if
they are managed as distinct
accounts, they should be counted
separately).
Numeric
Numeric(9)
Mandatory
See tables 1, 2, 3, 4, 5
Number of
Borrowers
Schedule 1
Use Financial Institution's

Internal Watchlist Policy
Canadian dollar
equivalent
Schedule 2
Schedule
Schedule 1
3
Schedule 2
Schedule 3
Page 19 of 27
UNCLASSIFIED
ID
Field Name
Description
Inclusions
Bank Guarantees
and Stand-By
Letters of Credit
Bank Guarantees are issued by the

bank and are a form of protection
against obligor default provided by a
third party, known as the guarantor.
Stand-By Letters of Credit are issued
by one party (the issuer) to another
(the beneficiary) at the request of a
third party (the account party) whereby
the issuer must pay the beneficiary a
stipulated sum upon presentation of
specified documents.
Exclusions
Calculation
Schedule Reference
Percentage / $
Data type
Priority
Reference Tables
Dollar amount of
guarantees and standby letters of credit
issued by the bank

amounts.
In accordance with OSFI's

Capital Adequacy Report
Guideline, while also using
the bank's internal policies.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
A written undertaking by a bank (to a

Documentary and beneficiary) to effect payment up to a Dollar amount of trade
Commercial Letters prescribed amount within a prescribed related letters of credit
of Credit
period of time against prescribed
issued by a bank.
documents.

amounts.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
Off Balance Sheet

Commitments to
Extend Credit
(Maturity Under 1
Year)
The difference between authorized

limits and outstanding amounts for off
balance sheet commitments. These
items are committed lines that the
obligor has not utilized but the
commitments are still valid for a period
of 364 days.

quarter.
The bank's calculation is

based on their internal
policies.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
Off Balance Sheet

Commitments to
Extend Credit
(Maturity Over 1
Year)
The difference between authorized

limits and outstanding amounts for off
balance sheet commitments. These
commitments to extend Credit with
Maturity of more than 1 year are
committed lines that the borrower has
not utilized but the commitments are
valid beyond one year or more.

quarter.
The bank's calculation is

based on their internal
policies.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
10
Institution
Identification
Number
The unique Financial Institution of

Canada code that is assigned by OSFI
to each participating institution. All
correspondence involving data should
be coded with this Identification
Number.
Alphanumeric
Alphanumeric(4)
Mandatory
None
11
An internal estimate that predicts gross

dollar exposure upon the default of the
obligor (i.e. current outstanding
amounts plus an estimate of additional
Estimated Internal
drawings up to the time of default and
Ratings Based
after) used in determining the Internal
Exposure at Default
Ratings Based capital requirement for
a group of similar exposures,
expressed as a dollar amount.
Reported on Post-CRM basis.
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Schedule 1

Guideline.
Canadian dollar
equivalent
Schedule 2
Schedule 3
Page 20 of 27
UNCLASSIFIED
ID
12
13
14
15
Field Name
Description
Internal Ratings
Based Expected
Loss
An estimate of credit risk losses

derived by using a combination of
three Internal Ratings Based
parameters: Probability of Default,
Loss Given Default and Exposure at
Default. Calculated as Expected Loss
= Probability of Default * Loss Given
Default * Exposure at Default for the
reporting segment. Reported on PostCRM basis.
Inclusions
Calculation
Forward looking calculation
Internal Ratings
Based Capital
The amount of Internal Ratings Based

regulatory capital required under the
OSFI's Capital Adequacy Report
Guideline to meet an institution's
minimum regulatory capital for the
reporting segment. Reported on PostCRM basis.
Spot total (t) at the end of the

reporting quarter.
Economic Loss
It is the definition of loss used in

estimating Loss Given Default. When
measuring economic loss, as opposed
to accounting loss, all relevant factors
should be taken into account, including
material discount effects and material
direct and indirect costs associated
with collecting on the exposure.
Reported on Post-CRM basis.
Write Offs
The permanent reduction in carrying

value of an on-balance sheet exposure
that is recognized during a reporting
quarter.
Schedule Reference
Percentage / $
Data type
Priority
Reference Tables
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 3, 4
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 3, 4
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 3, 4
Schedule 1

Guideline.
Canadian dollar
equivalent
Schedule 2
Schedule
Schedule 3
1

Guideline.
Canadian dollar
equivalent
Schedule 2
Schedule
3
Schedule 1
Institutions are to apply the definition
and calculation of Economic Loss
consistently according to their
internal approach. Internal
Guideline and subject to
calculation is specific to each FI and
OSFI's review.
should include total economic losses
for the reporting quarter.
Direct and indirect

costs, and if any,
discount effects
associated with
collecting on the
exposure.
17
An allowance set up to provide for

credit losses on both specifically
Total Allowances for identified borrowers that have become Cumulative Individual
Credit Losses
non accrual and expected losses on
Provisions.
exposures not yet specifically classified
as non accrual.
18
Individual
Provisions for
Credit Losses
19
Exclusions
Canadian dollar
equivalent
Schedule 2
Schedule 3
Total for the reporting quarter. Sum
of write offs at account level.
Canadian dollar
equivalent
Schedule 2
Schedule 1
Cumulative write offs.

Unallocated Amounts for
Collective Allowances

quarter.
Canadian dollar
equivalent
Schedule 4
Individual provisions charged during

the reporting quarter.
Sum of Individual Provisions at the

portfolio level during the reporting
quarter.
Canadian dollar
equivalent
Schedule 4
Recoveries
The total recovered amount of

previously written off on-balance sheet
loans through collection efforts,
realization of collateral, etc. within the
reporting quarter.
A Financial Institution may

use its own internal policies
Total recoveries recorded during the
Canadian dollar
to determine what is said to
reporting quarter.
equivalent
have been "recovered", and
it is subject to OSFI's review.
Gross Impaired
Loans and
Acceptances
The balance of gross amount of onbalance sheet loans and acceptances

where there is no longer the
reasonable assurance of timely
collection of principal or interest, before
individual allowances or provisions, in
accordance with CICA guideline 3025.
Schedule 2
Schedule 1
20

quarter. Sum of the outstanding
amounts.

Impaired Loans Guideline
Page 21 of 27
Canadian dollar
equivalent
Schedule 4
UNCLASSIFIED
ID
Field Name
Description
21
Gross Impaired
Loans and
Acceptances
Returned to Accrual
Status
The total amount of on-balance sheet

loans classified under 'Gross Impaired
Loans and Acceptances' at the end of
the last quarter that are now classified
as accrual status this reporting quarter.
23
Additions to Gross New additions to on-balance sheet

Impaired Loans and impaired loans and acceptances,
Acceptances
during the reported quarter
26
Credit Protection
Sold
The total contingent liability dollar

amount of credit protection instruments
that a Financial Institution has issued
to secure the obligations of third
parties (gross amounts).1
27
Credit Protection
Purchased
The total contingent liability dollar

amount of credit protection a Financial
Institution has purchased to hedge its
exposure to the obligations of third
parties (gross amounts).2
28
Reporting Date of
Information
29
Collective
Provisions for
Credit Losses
Collective Provisions charged during

the reporting quarter.
Sum of collective provisions during

the reported quarter.
Canadian dollar
equivalent
Schedule 1
Other Changes in
Allowances for
Credit Losses
Amounts in this category includes

other changes to the final quarterly
balance of Total Allowances that were
not captured by one of Write Offs,
Recoveries, Individual Provisions for
Credit Losses or Collective Provisions
for Credit Losses.
Sum of Other Changes in

Allowances for Credit Losses
Canadian dollar
equivalent
31
Other Changes in
Gross Impaired
Loans and
Acceptances
Amounts in this category include other

changes to the ending quarterly
balance of Gross Impaired Loans and
Acceptances that were not captured by
Additions to Gross Impaired Loans &
Acceptances, Gross Impaired Loans &
Acceptances Returned to Accrual
Status or Write-Offs.
Sum of Other changes in Gross

Impaired Loans & Acceptance
Canadian dollar
equivalent
32
The name of Risk Rating Systems in

Risk Rating System use by the Financial Institution in order
Name
to be compliant with the Capital
Adequacy Report Guideline.
30
33
BIRR Name
Inclusions
Exclusions
Calculation

amounts.
Schedule Reference
Percentage / $
Data type
Priority
Reference Tables
GAAP, OSFI Impaired Loans Canadian dollar

Guideline
equivalent
Schedule 1
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5

quarter.
GAAP, OSFI Impaired Loans Canadian dollar

Guideline
equivalent
Schedule 1
Schedule 4
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 3, 4, 5
Instruments include
credit default swaps
and total rate of return
swaps.

quarter.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
Instruments include
credit default swaps
and total rate of return
swaps.

quarter.
Canadian dollar
equivalent
Schedule 5
Dollar Amount
Numeric(15)
Mandatory
See tables 1, 2, 5
Numeric(8)
Mandatory
None
Dollar Amount
Numeric(15)
Mandatory
See table 1
Schedule 1
Dollar Amount
Numeric(15)
Mandatory
See table 1
Schedule 1
Dollar Amount
Numeric(15)
Mandatory
See table 1
The name rating systems ascribed by

FI to a group of borrowers exhibiting
similar levels of credit risk and treated
similarly for the purposes of credit risk
management.
Page 22 of 27
Alphanumeric(60)
See table 2
Alphanumeric(60)
See tables 2, 5
UNCLASSIFIED
ID
Field Name
Description
Inclusions
Exclusions
Calculation
Page 23 of 27
Schedule Reference
Percentage / $
Data type
Priority
Reference Tables
W_References
UNCLASSIFIED
Table 1: Exposure Classes

Segment Name
Description
Data Type
Total Corporate
Refer to OSFI's Capital Adequacy Report Guideline
Numeric(4)
Project Finance
Numeric(4)
Object Finance
Numeric(4)
Commodities Finance
Numeric(4)
Income Producing Real Estate
Numeric(4)
Revenue Generating - Multi-Unit Residential
Numeric(4)
Revenue Generating - Other
Numeric(4)
High Volatility Real Estate
Numeric(4)
Total Land-Banking
Numeric(4)
Interim Finance
Numeric(4)
SMEs Treated as Corporate
Numeric(4)
Other Corporate
Numeric(4)
Bank
Numeric(4)
Sovereign
Numeric(4)
Segment Name
Description
Data Type
Risk Ratings System Name
Risk Rating System (RRS) is a term comprising all methods,

controls, data collection, and IT systems supporting the
assessment of credit risk, the assignment of internal risk ratings,
and the estimation of losses.
Alphanumeric(60)
Table 2: Risk Rating System
Table 3: Geography
Segment Name
Total Geography
Description
Data Type
Sum of Canada, US, Mexico, Other Latin America and Caribbean,
Numeric(4)
Europe, and All Other
Total Canada
Loans that are resident in Canada (CA)
Numeric(4)
Alberta
Loans that are resident in Alberta
Numeric(4)
British Columbia
Loans that are resident in British Columbia
Numeric(4)
Manitoba
Loans that are resident in Manitoba
Numeric(4)
New Brunswick
Loans that are resident in New Brunswick
Numeric(4)
Newfoundland and Labrador
Loans that are resident in Newfoundland
Numeric(4)
Northwest Territories
Loans that are resident in the Northwest Territories
Numeric(4)
Nova Scotia
Loans that are resident in Nova Scotia
Numeric(4)
Nunavut
Loans that are resident in Nunavut Territory
Numeric(4)
Ontario
Loans that are resident in Ontario
Numeric(4)
Prince Edward Island
Loans that are resident in PEI
Numeric(4)
Quebec
Loans that are resident in Quebec
Numeric(4)
Saskatchewan
Loans that are resident in Saskatchewan
Numeric(4)
Yukon
Loans that are resident in the Yukon Territory
Numeric(4)
US
Loans that are resident in either of the 50 states of the United

States of America (US)
Numeric(4)
Mexico
Loans that are resident in Mexico (MX)
Numeric(4)
Loans that are resident in either Antigua and Barbuda (AG),

Argentina (AR), Aruba (AW) , Bahamas (BS), Barbados (BB) ,
Belize (BZ), Bolivia BO), Brazil (BR), Cayman Islands (KY), Chile
(CL), Colombia (CO), Costa Rica (CR), Cuba (CU), Dominica
(DM),
Dominican Republic (DO), Ecuador (EC), El Salvador (SV),

French Guiana (GF), Grenada (GD), Guadaloupe (GP),
Guatemala (GT), Guyana (GY), Haiti (HT), Honduras (HN),
Jamaica (JM), Martinique (MQ), Montserrat (MS), Netherlands
Antilles (AN), Nicaragua (NI),
Page 24 of 27
Numeric(4)
Numeric(4)
Panama (PA), Paraguay (PY), Peru (PE), Puerto Rico (PR), Saint
Kitts and Nevis (KN), Saint Lucia (LC), Saint Vincent and the
Grenadines (VC), St. Helena (SH), Suriname (SR), Trinidad and
Tobago (TT), Turks and Caicos (TC), Uruguay (UY), Venezuela
(VE)
Loans that are resident in either Albania (AL), Andorra (AD),
Austria (AT), Belarus (BY), Belgium (BE), Bosnia and
Herzegovina (BA), Bulgaria (BG), Croatia (HR), Cyprus (CY),
Czech Republic (CZ), Denmark (DK), Estonia (EE), Finland (FI),
France (FR),
Europe
Germany (DE), Greece (GR), Hungary (HU), Iceland (IS), Ireland

(IE), Italy (IT), Latvia (LV), Liechtenstein (LI), Lithuania (LT),
Luxembourg (LU), Macedonia (MK), Malta (MT), Monaco (MC),
Netherlands (NL), Norway (NO), Poland (PL),
Numeric(4)
Portugal (PT), Republic of Moldova (MD), Romania (RO), San

Marino (SM), Serbia and Montenegro (CS), Slovakia (SK),
Slovenia (SI), Spain (ES), Sweden (SE), Switzerland (CH), Turkey
(TR), Ukraine (UA), UK (GB), Vatican City (VA)
All Other
Loans that are resident in all other countries
Page 25 of 27
Numeric(4)
W_References
UNCLASSIFIED
W_References
UNCLASSIFIED
Table 4: Industry Distributions

Segment Name
Total Industry
Agriculture
Construction
Defence
Industry and Heavy Equipment
Cable
Media
Telecom
Oil & Gas
Utilities
Description
Banks & Trusts
See Delivered Concordance Tables
Numeric(4)
Funds
Numeric(4)
Insurance
Numeric(4)
Pension Funds
Numeric(4)
Numeric(4)
Securitization
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Medical equipment

Numeric(4)
Numeric(4)

Numeric(4)
Numeric(4)

Numeric(4)
Numeric(4)
Numeric(4)

Primary Metals & Aluminum
Steel & Iron
Other Mining
Chemicals
Forestry
Rubbers & Plastics
Retail & Wholesale
Food Services
Gaming / Equipment
Lodging
Computer Equipment
Electronics
Sum of industries.

Software
Automotive


Rail Roads


Trucking & Courier
Data Type
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Numeric(4)
Segment Name
Description
Data Type
Borrower Internal Risk Rating Name
A rating ascribed by a FI to a group of borrowers exhibiting similar

levels of credit risk and treated similarly for the purposes of credit Alphanumeric(60)
risk management.
Table 5: BIRR Distributions
Page 26 of 27
W_References
UNCLASSIFIED
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UNCLASSIFIED

Declaration of Risk Rating Systems (005)

Data to be asked for in the electronic data call

Risk Ratings System (1)

Risk Rating System Name

Risk Ratings System (1)

Risk Rating System Name

Risk Ratings System (1)

Risk Rating System Name

Risk Ratings System (1)

Borrower Internal Risk Rating Borrower Internal Risk Rating

Risk Rating System Name

Borrower Internal Risk Rating

Borrower Internal Risk Rating

Borrower Internal Risk Rating

Risk Ratings System (1)

Borrower Internal Risk Rating

Borrower Internal Risk Rating

Borrower Internal Risk Rating

Wholesale Portfolio Data

SME's Treated as Corporate

Total Land Banking

High Volatility Real Estate

Rev. Generating - Other

Rev. Generating - Multi-Unit Residential

Income Producing Real Estate

Data to be asked for in the electronic data call

Map to Technical Specification Records

Totals Table Record, All Exposure Classes and Subclasses (015)

Wholesale Portfolio Data

Risk Ratings System (

Risk Ratings System

Total Risk Ratings

Data to be asked for in the electronic data call

Map to Technical Specification Records

Risk Ratings System (030)

Wholesale Portfolio Data1

Primary Metals & Aluminium

Shipping - Water Transport

Trucking & Courier

Aviation & Aerospace

Professional & Other Services

Education & Training

Retail & Wholesale

Rubber & Plastics

Residential Market Real Estate

Commercial Market Real Estate

Steel & Iron

Precious Metals & Diamonds

Food / Beverage / Tobacco Manufacturing

Textiles / Clothing Manufacturing

Consumer Products Manufacturing

Business Products Manufacturing

Pharmaceuticals / Drugs & Research

Sovereign and Central Banks

Provincial / Municipal / Regional Government

Multilateral Development Banks

Securities, Brokerage, and Other

Banks & Trusts

Oil & Gas

Industrial and Heavy Equipment

Risk Rating System