Quarterly Survey of Securitized Receivables and Asset-Backed Securities (F15)

Reporting entity

1. Indicate which type of corporation this report covers.

  1. A single corporation
  2. Part of a corporation
  3. A consolidated family of corporations
  4. Other (specify)

2. Is the reporting entity part of a Canadian consolidation?

  1. Yes
  2. No

3. Does this reporting entity have investments in partnerships or joint ventures?

  1. Yes
  2. No

4. Indicate the accounting standard used to complete this questionnaire.

  1. International Financial Reporting Standards (IFRS)
  2. Accounting Standards for Private Enterprises (ASPE)
  3. United States Generally Accepted Accounting Principles (U.S. GAAP)
  4. Other (specify)

5. Indicate the currency used to complete this survey.

  1. Canadian dollars
  2. U.S. dollars

6. What are the start and end dates of this enterprise's reporting period for the quarter ending:

From: YYYY-MM-DD to YYYY-MM-DD

Assets

7. Report your assets

  1. Cash and deposits – Canadian currency
  2. Cash and deposits – foreign currency
  3. Accounts receivable
  4. Allowance for credit losses on receivables
  5. Canadian investments in non-affiliates ─ debt securities issued by the Government of Canada
    • e.1 Term-to-maturity of less than one year
    • e.2 Term-to-maturity of one year or more
  6. Canadian investments in non-affiliates ─ debt securities issued by provincial and municipal governments
    • f.1 Term-to-maturity of less than one year
    • f.2 Term-to-maturity of one year or more
  7. Canadian investments in non-affiliates ─ debt securities issued by corporations, trusts or others
    • g.1 Term-to-maturity of less than one year
    • g.2 Term-to-maturity of one year or more
  8. Canadian investments in non-affiliates ─ corporate shares, fund or trust units and other equity
    • h.1 Publicly traded
    • h.2 Other equity
  9. Canadian investments in non-affiliates ─ other investments
  10. Foreign investments in non-affiliates ─ debt securities
    • j.1 Term-to-maturity of less than one year
    • j.2 Term-to-maturity of one year or more
  11. Foreign investments in non-affiliates ─ other investments
  12. Derivative assets
  13. Reverse repurchase agreements
  14. Mortgage loans to non-affiliates ─ secured by property in Canada
    • n.1 Residential ─ NHA insured
    • n.2 Residential ─ non-NHA insured
    • n.3 Non-residential
  15. Mortgage loans to non-affiliates ─ secured by property outside Canada
  16. Mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  17. Non-mortgage loans to non-affiliates
    • q.1 To individuals and unincorporated businesses ─ credit cards
    • q.2 To individuals and unincorporated businesses ─ lines of credit
    • q.3 To individuals and unincorporated businesses ─ other loans
    • q.4 To corporations
    • q.5 To others
  18. Non-mortgage loans to non-affiliates ─ accumulated allowance for credit losses
  19. All other assets
    Specify all major items within other assets
  20. Other allowances for credit losses
    Total assets

Liabilities and equity

8. Report your liabilities.

  1. Accounts payable
  2. Amounts owing to affiliates
    • b.1 In Canada
    • b.2 Outside Canada
  3. Borrowing from non-affiliates ─ mortgage loans
    • c.1 Residential
    • c.2 Non-residential
  4. Borrowing from non-affiliates ─ non-mortgage loans and overdrafts
    • d.1 From lenders in Canada ─ banks
    • d.2 From lenders in Canada ─ credit unions
    • d.3 From lenders in Canada — other lenders in Canada
    • d.4 From lenders outside Canada
  5. Borrowing from non-affiliates ─ asset-backed securities
    • e.1 Term-to-maturity of less than one year
    • e.2 Term-to-maturity of one year or more
  6. Borrowing from non-affiliates ─ subordinated debt
  7. Borrowing from non-affiliates ─ other borrowings
  8. Derivative liabilities
  9. Obligations related to repurchase agreements
  10. Accrued pension liability
  11. Non-pension post retirement benefits
  12. All other liabilities
    Specify all major items within other liabilities
    Total liabilities

9. Report your equity.

  1. Share capital
    • a.1 Preferred
    • a.2 Common
  2. Accumulated other comprehensive income
  3. Retained earnings
    • c.1 Opening balance
    • c.2 Net income (loss) for the current period
    • c.3 All other additions (deductions)
      Specify all major items within other additions (deductions)
    • c.4 Reinvestment of income in additional trust equity units
  4. Dividends declared
    • d.1 Cash ─ preferred shares
    • d.2 Cash ─ common shares
    • d.3 Other dividends
      Closing balance
      Total equity
  5. Total liabilities and total equity

Income statement 

10. What period does this income statement cover?

From: YYYY-MM-DD to YYYY-MM-DD

11. Report your revenue.

  1. Interest revenue from Canadian sources
    • a.1 Debt securities
    • a.2 Mortgages
    • a.3 Consumer loans
    • a.4 Other interest revenue
  2. Interest revenue from foreign sources
  3. Dividends
    • c.1 From Canadian corporations
    • c.2 From foreign corporations
  4. Gains and losses ─ fair value adjustments
    • d.1 Realized
    • d.2 Unrealized
  5. Gains and losses ─ foreign exchange
    • e.1 Realized
    • e.2 Unrealized
  6. All other revenues
    Specify all major items within other revenues
    Total revenue

12. Report your expenses.

  1. Depreciation and amortization
    • a.1 Depreciation
    • a.2 Amortization ─ intangible assets
    • a.3 Amortization ─ other
  2. Software and research development
  3. Interest expense
    • c.1 Asset-backed securities ─ debt securities with term-to-maturity of less than one year
    • c.2 Asset-backed securities ─ debt securities with term-to-maturity of one year or more
    • c.3 Subordinated debt
    • c.4 Other interest expense
  4. All other expenses
    Specify all major items within other expenses
    Total expenses

13. Report your income. 

  1. Net income (loss)
    • a.1 Attributable to non-controlling interest
    • a.2 Attributable to equity shareholders
  2. Other comprehensive income
    • b.1 Items that will not be reclassified to net earnings
    • b.2 Items that may be reclassified subsequently to net earning
    • b.3 Reclassification of realized (gains) losses to net earnings
    • b.4 Income taxes
  3. Comprehensive income
    • c.1 Attributable to non-controlling interest
    • c.2 Attributable to equity shareholders

    Disclosure of selected accounts

14. Report other disclosures.

  1. Equity method dividends
    • a.1 Canadian dividends
    • a.2 Foreign dividends
  2. Capitalized expenses for software, research and development

15. Allocate the changes to selected assets and liabilities.

  1. Canadian and foreign investments in non-affiliates ─ debt securities
    • a.1 Initial balance
    • a.2 Net (purchases-sales or issuances-repayments and other changes)
    • a.3 Fair value adjustments and foreign exchange valuation adjustments
    • a.4 Other adjustments
      Closing balance
    • a.5 Realized gains and losses
  2. Canadian and foreign investments in non-affiliates ─ corporate shares, funds or trust units and other equity
    • b.1 Initial balance
    • b.2 Net (purchases-sales or issuances-repayments and other changes)
    • b.3 Fair value adjustments and foreign exchange valuation adjustments
    • b.4 Other adjustments
      Closing balance
    • b.5 Realized gains and losses
  3. Canadian and foreign investments in non-affiliates ─ other investments in non-affiliates
    • c.1 Initial balance
    • c.2 Net (purchases-sales or issuances-repayments and other changes)
    • c.3 Fair value adjustments and foreign exchange valuation adjustments
    • c.4 Other adjustments
      Closing balance
    • c.5 Realized gains and losses
  4. Mortgage loans to non-affiliates
    • d.1 Initial balance
    • d.2 Net (purchases-sales or issuances-repayments and other changes)
    • d.3 Fair value adjustments and foreign exchange valuation adjustments
    • d.4 Other adjustments
      Closing balance
    • d.5 Realized gains and losses
  5. Non-mortgage loans to non-affiliates
    • e.1 Initial balance
    • e.2 Net (purchases-sales or issuances-repayments and other changes)
    • e.3 Fair value adjustments and foreign exchange valuation adjustments
    • e.4 Other adjustments
      Closing balance
    • e.5 Realized gains and losses
  6. Other assets
    • f.1 Initial balance
    • f.2 Net (purchases-sales or issuances-repayments and other changes)
    • f.3 Fair value adjustments and foreign exchange valuation adjustments
    • f.4 Other adjustments
      Closing balance
    • f.5 Realized gains and losses
  7. Asset-backed securities
    • g.1 Initial balance
    • g.2 Net (purchases-sales or issuances-repayments and other changes)
    • g.3 Fair value adjustments and foreign exchange valuation adjustments
    • g.4 Other adjustments
      Closing balance
    • g.5 Realized gains and losses
  8. Other liabilities
    • h.1 Initial balance
    • h.2 Net (purchases-sales or issuances-repayments and other changes)
    • h.3 Fair value adjustments and foreign exchange valuation adjustments
    • h.4 Other adjustments
      Closing balance
    • h.5 Realized gains and losses
  9. Derivatives (assets and liabilities)
    • i.1 Initial balance
    • i.2 Net (purchases-sales or issuances-repayments and other changes)
    • i.3 Fair value adjustments and foreign exchange valuation adjustments
    • i.4 Other adjustments
      Closing balance
    • i.5 Realized gains and losses
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