Quarterly survey of Financial Statements - Trust and Mortgage Companies (F9)

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. Items in transit (net)
  4. Accounts receivable
  5. Allowance for credit losses on receivables
  6. Finance leases and lease contracts
  7. Investments in and claims on parent, subsidiaries and affiliates - shares and equity
    1. In Canada
    2. Outside Canada
  8. Investments in and claims on parent, subsidiaries and affiliates - accumulated earnings
    1. In Canada
    2. Outside Canada
  9. Investments in and claims on parent, subsidiaries and affiliates - debt claims on affiliates
    1. In Canada
    2. Outside Canada
  10. Canadian investments in non-affiliates - debt securities issued by the Government of Canada
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  11. Canadian investments in non-affiliates - debt securities issued by provincial and municipal governments
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  12. Canadian investments in non-affiliates - debt securities issued by corporations, trusts or others
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  13. Canadian investments in non-affiliates - corporate shares, fund or trust units and other equity
    1. Publicly traded
    2. Other equity
  14. Canadian investments in non-affiliates - other investments
  15. Foreign investments in non-affiliates - debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  16. Foreign investments in non-affiliates - other investments
  17. Derivative assets
  18. Reverse repurchase agreements
  19. Mortgage loans to non-affiliates - secured by property in
    1. Residential - to individuals and unincorporated businesses
    2. Residential - to corporations
    3. Residential - to others
    4. Non-residential - to individuals and unincorporated businesses
    5. Non-residential - to corporations
    6. Non-residential - to others
  20. Mortgage loans to non-affiliates - secured by property outside Canada
  21. Mortgage loans to non-affiliates - accumulated allowance for credit losses
  22. Home equity lines of credit
  23. Non-mortgage loans to non-affiliates
    1. To individuals and unincorporated businesses - credit cards
    2. To individuals and unincorporated businesses - lines of credit
    3. To individuals and unincorporated businesses - other loans
    4. To corporations
    5. To others
  24. Non-mortgage loans to non-affiliates - accumulated allowance for credit losses
  25. Fixed assets
    1. Depreciable assets and land
    2. Investment properties
    3. Accumulated depreciation
  26. Customers' liability under acceptances
  27. Intangible assets
    1. Goodwill
    2. Other intangible assets
    3. Accumulated amortization
  28. Accrued pension asset
  29. Deferred income tax asset
  30. All other assets
  31. Other allowances for credit losses

Total Assets

Liabilities and equity

Liabilities

8. Report your liabilities

  1. Deposit liabilities - tax-sheltered deposits
    1. RRSP
    2. Other tax-sheltered deposits
  2. Deposit liabilities - deposits of individuals and unincorporated businesses
    1. Canadian currency
    2. Foreign currency
  3. Deposit liabilities - deposits of corporations resident in Canada
    1. Canadian currency
    2. Foreign currency
  4. Deposit liabilities - Deposits of non-resident
  5. Deposit liabilities - Other deposits
  6. Accounts payable
  7. Income taxes payable
  8. Amounts owing to affiliates
    1. In Canada
    2. Outside Canada
  9. Borrowing from non-affiliates - mortgage loans
    1. Residential
    2. Non-residential
  10. Borrowing from non-affiliates non-mortgage loans and overdrafts
    1. From lenders in Canada - banks
    2. From lenders in Canada - credit unions
    3. From lenders in Canada - other lenders in Canada
    4. From lenders outside Canada
  11. Borrowing from non-affiliates - debt securities
    1. Term-to-maturity of less than one year
    2. Term-to-maturity of one year or more
  12. Borrowing from non-affiliates - other borrowings
  13. Equity securities classified as liabilities
  14. Derivative liabilities
  15. Obligations related to repurchase agreements
  16. Accrued pension liability
  17. Non-pension post retirement benefits
  18. Peferred income tax liability
  19. Bankers' acceptances
  20. All other liabilities

Total Liabilities

Equity

9. Report your equity

  1. Share capital
    1. Preferred
    2. Common
  2. Contributed surplus
  3. Accumulated other comprehensive income
  4. Non-controlling interest
  5. Retained earnings
    1. Opening balance
    2. Net income (loss) for the current period
    3. Transfers from (to) share capital
    4. All other additions (deductions)
      • Specify all major items within other additions (deductions)
  6. Dividends declared
    1. Cash - preferred shares
    2. Cash - common shares
    3. Other dividends

Closing balance

Total equity

Total liability and total equity

Income statement

Total revenue

10. What period does this income statement cover?

  • From: YYYY-MM-DD to YYYY-MM-DD

11. Report your revenue.

  1. Commissions and fees
    1. From individuals and unincorporated businesses
    2. From others
  2. Interest revenue from Canadian sources
    1. Debt securities
    2. Debt claims on affiliates
    3. Mortgages
    4. Consumer loans
    5. Finance leases
    6. Other interest revenue
  3. Interest revenue from foreign sources
  4. Dividends
    1. From Canadian corporations
    2. From foreign corporations
  5. Rental revenue
  6. Gains and losses - fair value adjustments
    1. Realized
    2. Unrealized
  7. Gains and losses - foreign exchange
    1. Realized
    2. Unrealized
  8. All other revenues

Specify all major items within other revenues

Total revenue

Expenses

12. Report your expenses.

  1. Wages and salaries
  2. Employer portion of employee benefits
  3. Pension expense
    1. Current service cost
    2. Other pension expenses
  4. Stock options expense
  5. Indirect taxes
  6. Depreciation and amortization
    1. Depreciation
    2. Amortization - intangible assets
    3. Amortization - other
  7. Software and research development
  8. Impairments
    1. Credit losses on receivables
    2. Other impairments
  9. Expected credit Provisions for losses on lease contracts and loans
  10. Interest expense
    1. Deposits
    2. Debt securities
    3. Amounts owing to affiliates
    4. Mortgages
    5. Other interest expenses
  11. Dividends paid on equity securities classified as liabilities
  12. Charitable donations
  13. All other expenses

Specify all major items within other expenses

Total expenses

Income

13. Report your income

  1. Income (loss) before income taxes
  2. Current income tax expense
  3. Deferred income tax expense
  4. Income (loss) after income taxes
  5. Equity in unconsolidated affiliates
  6. Net income (loss)
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders
  7. Other comprehensive income
    1. Items that will not be reclassified to net earnings
    2. Items that may be reclassified subsequently to net earnings
    3. Reclassification of realized (gains) losses to net earnings
    4. Income taxes
  8. Comprehensive income
    1. Attributable to non-controlling interest
    2. Attributable to equity shareholders

Disclosure of selected accounts

14. Report other disclosures

  1. Equity method dividends
    1. Canadian dividends
    2. Foreign dividends
  2. Deposit liabilities (by type of account)
    1. Demand or savings deposits - chequing
    2. Demand or savings deposits - non-chequing
    3. Term deposits
    4. Total deposit liabilities (by type of account)
  3. Securitized assets - recognized
    1. Credit cards
    2. Mortgages
    3. Other assets
  4. Securitized assets - unrecognized
    1. Credit cards
    2. Mortgages
    3. Other assets
  5. Capitalized expenses for software, research and development

15. Allocate the changes to selected assets and liabilities.

  1. Investments in and claims on parent, subsidiaries and affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  2. Canadian and foreign investments in non-affiliates - debt securities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  3. Canadian and foreign investments in non-affiliates - corporate shares, funds or trust units and other equity
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  4. Canadian and foreign investments in non-affiliates - other investments in non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  5. Mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  6. Home Equity lines of credit
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  7. Non-mortgage loans to non-affiliates
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  8. Fixed assets - depreciable assets and land
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  9. Fixed assets - investment properties
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  10. Intangible assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  11. Other assets
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  12. Debt liability securities owing
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  13. Other liabilities
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses
  14. Derivatives (assets and liabilities)
    1. Initial balance
    2. Net (purchases-sales or issuances-repayments and other changes)
    3. Fair value adjustments and foreign exchange valuation ajustments
    4. Other adjustments
      • Closing balance
    5. Realized gains and losses

16. Distribute the selected balance sheet items by province

  1. Canadian investments in non-affiliates by province - debt securities issued by provincial and municipal governments for term-to-maturity of less than one year
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  2. Canadian investments in non-affiliates by province - debt securities issued by provincial and municipal governments for term-to-maturity of one year or more
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  3. Mortgage loans to non-affiliates by province — residential mortgages
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  4. Mortgage loans to non-affiliates by province - non-residential mortgages
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  5. Non-mortgage loans to non-affiliates to individuals and unincorporated businesses by province - credit cards
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  6. Non-mortgage loans to non-affiliates to individuals and unincorporated businesses by province - lines of credit
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  7. Non-mortgage loans to non-affiliates to individuals and unincorporated businesses by province - other loans
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  8. Non-mortgage loans to non-affiliates to corporations by province
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  9. Non-mortgage loans to non-affiliates to others by province
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  10. Deposit liabilities (by type of deposit) by province - tax-sheltered deposits
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  11. Deposit liabilities (by depositor) by province - other deposits of individuals
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  12. Deposit liabilities (by type of account) by province - demand or savings deposits in chequing
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  13. Deposit liabilities (by type of account) by province - demand or savings deposits in non-chequing
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
  14. Deposit liabilities (by type of account) by province - term deposits
    1. Newfoundland and Labrador
    2. Prince Edward Island
    3. Nova Scotia
    4. New Brunswick
    5. Quebec
    6. Ontario
    7. Manitoba
    8. Saskatchewan
    9. Alberta
    10. British Columbia
    11. Yukon
    12. Northwest Territories
    13. Nunavut
    14. Outside Canada
Date modified: