Home Equity Loan Vs Line of Credit

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					                                                   UNCLASSIFIED




Title Credit Risk Data Business and
      of Report
      Data Definitions
Sub-Title
              Retail Portfolio - Part 1
(at least 5 vertical spaces)
              Advanced Internal Ratings Based
              Approach
           (Graphic element /
          image could be
          inserted here, if

             Updated: September 2009
             Published : October 2009
(at least 5 vertical spaces)
              Version 6.0

Date     For Data Submissions effective Q3, 2010
Author’s Name
(if applicable)
                                                                                                                                                          UNCLASSIFIED


                                                                                                                                                         Introduction
Structure of Document

Example of Structure (from Retail Portfolio data)

                                                                                Retail Exposures
                                               Mortgage and Home Equity Line of Credit      Qualifying Revolving Retail Exposures
                                                                          Home Equity
    Metric      Distributions     Total         Total        Mortgage     Line of Credit     Total       Credit Card     Line of Credit   Other Retail

Outstandings      Current                                                                                                                                  Reference Table
                 1d to 30d
                31d to 60d,
                61d to 90d
                   >90d
                 Unknown


Measure
                  Reference Table                                                                           Relevant products or
                                                                                                            segments
                                                The data definitions document is
                                                    comprised of 3 sections



          Schedules                                       Measure Definitions                                      Reference Tables

  The tables from the June 30th
  presentation to the Canadian
                                                      Each table is comprised of data
     Bankers Association are                                                                                Provides the data definitions for
                                                     fields (e.g., amount outstanding)
  transcribed into Excel format                                                                              the dimensions by which the
                                                          and data modifiers (e.g.,
  and relabled as "Schedules".                                                                               data fields are modified (e.g.,
                                                    geography). This section contains
  This section will explain which                                                                                      geography)
                                                      the definitions of the data fields
    products or segments are
             relevant.




                                                                                  Page 2 of 16
                                                                                                                                                                                                                                 UNCLASSIFIED


Retail Portfolio Data                                                                                                                                                                                                         Key Declarations
Key Declaration (005)
                                                                                                                                               Data to be asked for in the electronic data call
                                                                                                                                                Denotes data that is not part of the data call

                                                                                                                          Retail Exposures
                                                                    Mortgage and Home Equity Line of Credit                                                                      Qualifying Revolving Retail
                                                                  Retail Mortgage                                                                                                                                              Other Retail
        Exposure Class       CMHC Insured           Other Insured                 Non-Insured                  Mortgage            Home Equity Line of Credit            Credit Card                  Line of Credit
                          PD Band               PD Band                    PD Band                      PD Band                     PD Band                       PD Band                         PD Band                  PD Band
                                    PD Band %               PD Band %                   PD Band %                    PD Band %                   PD Band %                       PD Band %                     PD Band %               PD Band %
      PD Bands / Metric    Name                  Name                       Name                         Name                        Name                          Name                            Name                     Name
PD Band 1
PD Band 2
PD Band 3
PD Band 4
PD Band 5
PD Band 6
PD Band 7
PD Band 8
PD Band 9
PD Band 10
PD Band 11
PD Band 12
PD Band 13
PD Band 14
PD Band 15
PD Band 16
PD Band 17
PD Band 18
PD Band 19
PD Band 20
PD Band 21
PD Band 22
PD Band 23
PD Band 24
PD Band 25




                                                                                                              Page 3 of 16
                                                                                                                                                                                                                       UNCLASSIFIED

                                                                                                                                                                                                                                         R_P Schedule 1



Retail Portfolio Data
General Credit Risk
                                                                                  Data to be asked for in the electronic data call
                                                                                   Denotes data that is not part of the data call

                                                                                                                  Retail Exposures
                                                                                  Mortgage and Home Equity Line of Credit                      Qualifying Revolving Retail
                                                                                             Retail Mortgage                     Home
                                                                                CMHC        Other                              Equity Line                            Line of
               Metric                  Distributions           Total   Total   Insured     Insured   Non-Insured Mortgage       of Credit    Total    Credit Card     Credit    Other Retail      Map to Technical Specification Records

Outstanding             Before Securitization                                                                                                                                                        Outstanding; Securitization (010)
Outstanding             After Securitization                                                                                                                                                         Outstanding; Securitization (010)

Outstanding             Total Geographies                                                                                                                                                             Outstanding; Geography (015)
Outstanding               Canada                                                                                                                                                                      Outstanding; Geography (015)
Outstanding                   Alberta                                                                                                                                                                 Outstanding; Geography (015)
Outstanding                   British Columbia                                                                                                                                                        Outstanding; Geography (015)
Outstanding                   Manitoba                                                                                                                                                                Outstanding; Geography (015)
Outstanding                   New Brunswick                                                                                                                                                           Outstanding; Geography (015)
Outstanding                   Newfoundland                                                                                                                                                            Outstanding; Geography (015)
Outstanding                   Northwest Territory                                                                                                                                                     Outstanding; Geography (015)
Outstanding                   Nova Scotia                                                                                                                                                             Outstanding; Geography (015)
Outstanding                   Nunavut Territory                                                                                                                                                       Outstanding; Geography (015)
Outstanding                   Ontario                                                                                                                                                                 Outstanding; Geography (015)
Outstanding                   Prince Edward Island                                                                                                                                                    Outstanding; Geography (015)
Outstanding                   Quebec                                                                                                                                                                  Outstanding; Geography (015)
Outstanding                   Saskatchewan                                                                                                                                                            Outstanding; Geography (015)
Outstanding                   Yukon Territory                                                                                                                                                         Outstanding; Geography (015)
Outstanding               US                                                                                                                                                                          Outstanding; Geography (015)
Outstanding               Mexico                                                                                                                                                                      Outstanding; Geography (015)
Outstanding               Other Latin America and Caribbean                                                                                                                                           Outstanding; Geography (015)
Outstanding               Europe                                                                                                                                                                      Outstanding; Geography (015)
Outstanding               All Other                                                                                                                                                                   Outstanding; Geography (015)

Outstanding1            Total Loan to Values                                                                                                                                                              Outstanding; LTV (020)
Outstanding1              <60% Loan to Value                                                                                                                                                              Outstanding; LTV (020)
Outstanding1              60% to less than 80% Loan to Value                                                                                                                                              Outstanding; LTV (020)
Outstanding1              80% to less than 90% Loan to Value                                                                                                                                              Outstanding; LTV (020)
Outstanding1              90% and over Loan to Value                                                                                                                                                      Outstanding; LTV (020)
Outstanding1              Unclassified                                                                                                                                                                    Outstanding; LTV (020)

Outstanding             Total Rates                                                                                                                                                                      Outstanding; Rates (025)
Outstanding               Fixed Rate                                                                                                                                                                     Outstanding; Rates (025)
Outstanding               Variable Rate                                                                                                                                                                  Outstanding; Rates (025)

Outstanding             Less than $5K                                                                                                                                                          Outstanding; Exposure Class Size; QRRE (030)
Outstanding             $5k to less than $10k                                                                                                                                                  Outstanding; Exposure Class Size; QRRE (030)
Outstanding             $10k to less $15k                                                                                                                                                      Outstanding; Exposure Class Size; QRRE (030)
Outstanding             $15k to less than 20k                                                                                                                                                  Outstanding; Exposure Class Size; QRRE (030)
Outstanding             $20k to less than $50                                                                                                                                                  Outstanding; Exposure Class Size; QRRE (030)
Outstanding             $50k and over                                                                                                                                                          Outstanding; Exposure Class Size; QRRE (030)




                                                                                                                   Page 4 of 16
                                                                                                                                                                                                                                           UNCLASSIFIED

                                                                                                                                                                                                                                                           R_P Schedule 1



Retail Portfolio Data
General Credit Risk
                                                                                                Data to be asked for in the electronic data call
                                                                                                 Denotes data that is not part of the data call

                                                                                                                                Retail Exposures
                                                                                                Mortgage and Home Equity Line of Credit                      Qualifying Revolving Retail
                                                                                                           Retail Mortgage                     Home
                                                                                              CMHC        Other                              Equity Line                            Line of
                 Metric                                      Distributions   Total   Total   Insured     Insured   Non-Insured Mortgage       of Credit    Total    Credit Card     Credit    Other Retail             Map to Technical Specification Records

Outstanding                                    Less than $50k                                                                                                                                                Outstanding; Exposure Class Size; Mortgage and HELOC (035)
Outstanding                                    $50k to less than $100k                                                                                                                                       Outstanding; Exposure Class Size; Mortgage and HELOC (035)
Outstanding                                    $100k to less than $250k                                                                                                                                      Outstanding; Exposure Class Size; Mortgage and HELOC (035)
Outstanding                                    $250k to less than $500k                                                                                                                                      Outstanding; Exposure Class Size; Mortgage and HELOC (035)
Outstanding                                    $500k and over                                                                                                                                                Outstanding; Exposure Class Size; Mortgage and HELOC (035)

Accounts Over Limit (%)                                                                                                                                                                                                      Accounts Over Limit (040)
Authorized Amount                                                                                                                                                                                              Fraud Losses and Number of Accounts Written-Off (045)
Fraud Losses                                                                                                                                                                                                   Fraud Losses and Number of Accounts Written-Off (045)
Estimated Exposure at Default for
Internal Ratings Based Approach
                                                                                                                                                                                                               Fraud Losses and Number of Accounts Written-Off (045)
Number of Accounts Written Off                                                                                                                                                                                 Fraud Losses and Number of Accounts Written-Off (045)
Total Write Offs                                                                                                                                                                                                       Write-Offs and Expected Losses (047)
IRB Expected Losses                                                                                                                                                                                                    Write-Offs and Expected Losses (047)
Recoveries                                                                                                                                                                                                        Recoveries, Economic Loss and IRB Capital (050)
Economic Losses                                                                                                                                                                                                   Recoveries, Economic Loss and IRB Capital (050)
IRB Capital                                                                                                                                                                                                       Recoveries, Economic Loss and IRB Capital (050)

1: Loan to Value = Loan Value at Origination




                                                                                                                                 Page 5 of 16
                                                                                                                                                                                                    UNCLASSIFIED

                                                                                                                                                                                                             R_P Schedule 2



Retail Portfolio Data
Delinquency Buckets
                                                                                  Data to be asked for in the electronic data call
                                                                                   Denotes data that is not part of the data call

The following table is to be submitted for each Geography segment (including Total Geography, Total Canada, but not every Canadian province / territory)

                                                                                                               Retail Exposures
                                                                                 Mortgage and Home Equity Line of Credit                      Qualifying Revolving Retail
                                                                                             Retail Mortgage                     Home
                                                                               CMHC        Other                              Equity Line                            Line of
                       Metric              Distributions      Total   Total   Insured     Insured    Non-Insured Mortgage       of Credit   Total    Credit Card     Credit    Other Retail   Map to Technical Specification Records



                                         Total Current and
                 Outstanding1
                                        Delinquency Buckets
                                                                                                                                                                                                    Delinquency Buckets (055)
                                              Current                                                                                                                                               Delinquency Buckets (055)
                                             1d to 30d                                                                                                                                              Delinquency Buckets (055)
                                            31d to 60d                                                                                                                                              Delinquency Buckets (055)
                                            61d to 90d                                                                                                                                              Delinquency Buckets (055)
                                           over 90 days                                                                                                                                             Delinquency Buckets (055)

                                    1    Total Current and
       Number of Accounts (Loans)
                                        Delinquency Buckets
                                                                                                                                                                                                    Delinquency Buckets (055)
                                              Current                                                                                                                                               Delinquency Buckets (055)
                                             1d to 30d                                                                                                                                              Delinquency Buckets (055)
                                            31d to 60d                                                                                                                                              Delinquency Buckets (055)
                                            61d to 90d                                                                                                                                              Delinquency Buckets (055)
                                           over 90 days                                                                                                                                             Delinquency Buckets (055)
1: d = days past due




                                                                                                              Page 6 of 16
                                                                                                                                                                                                                                                                    UNCLASSIFIED




Retail Portfolio Data
PD Bands
                                                                                                                                         Data to be asked for in the electronic data call
                                                                                                                                          Denotes data that is not part of the data call

The following table is to be submitted for each Geography segment (including Total Geography, Total Canada, but not every Canadian province / territory)

                                                                                                                                                           Retail Exposures
                                                                                                                            Mortgage and Home Equity Line of Credit                           Qualifying Revolving Retail
                                                                                                                                        Retail Mortgage                     Home
                                                                                                                          CMHC        Other                              Equity Line                                 Line of
                   Metric                      Name of Probability of Default Band         Total           Total         Insured     Insured    Non-Insured Mortgage      of Credit         Total    Credit Card     Credit    Other Retail     Map to Technical Specification Records

Average Utilization Rate                 Total Probability of Default Bands                                                                                                                                                                       Average Utilization by PD Band (060)
                                         Probability of Default Band(1...)                                                                                                                                                                        Average Utilization by PD Band (060)
                                         Probability of Default Band(…25)                                                                                                                                                                         Average Utilization by PD Band (060)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                              Average Utilization by PD Band (060)
Authorized                               Total Probability of Default Bands                                                                                                                                                                   Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(1...)                                                                                                                                                                    Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(…25)                                                                                                                                                                     Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                          Authorized and Outstanding by PD Band (065)
Outstanding                              Total Probability of Default Bands                                                                                                                                                                   Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(1...)                                                                                                                                                                    Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(…25)                                                                                                                                                                     Authorized and Outstanding by PD Band (065)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                          Authorized and Outstanding by PD Band (065)
Number of Accounts (Loans)               Total Probability of Default Bands                                                                                                                                                                          Loan Counts by PD Band (070)
                                         Probability of Default Band(1...)                                                                                                                                                                           Loan Counts by PD Band (070)
                                         Probability of Default Band(…25)                                                                                                                                                                            Loan Counts by PD Band (070)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                                 Loan Counts by PD Band (070)
Estimated Number of Defaulted Loans      Total Probability of Default Bands                                                                                                                                                                          Loan Counts by PD Band (070)
                                         Probability of Default Band(1...)                                                                                                                                                                           Loan Counts by PD Band (070)
                                         Probability of Default Band(…25)                                                                                                                                                                            Loan Counts by PD Band (070)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                                 Loan Counts by PD Band (070)
Realized Number of Defaulted Loans       Total Probability of Default Bands                                                                                                                                                                          Loan Counts by PD Band (070)
                                         Probability of Default Band(1...)                                                                                                                                                                           Loan Counts by PD Band (070)
                                         Probability of Default Band(…25)                                                                                                                                                                            Loan Counts by PD Band (070)
                                         Probability of Default Band(26 - Defaulted)                                                                                                                                                                 Loan Counts by PD Band (070)




                                                                                                                                                              Page 7 of 16
Retail Portfolio Data
Impairments and Impairment Reversal
                                                                                Data to be asked for in the electronic data call
                                                                                 Denotes data that is not part of the data call




                                                                                                                  Retail Exposures
                                                                                   Mortgage and Home Equity Line of Credit                          Qualifying Revolving Retail
                                                                                               Retail Mortgage                     Home
                                                                                 CMHC        Other                              Equity Line                                Line of
                                Metric                          Total   Total   Insured     Insured    Non-Insured Mortgage      of Credit        Total    Credit Card     Credit    Other Retail        Map to Technical Specification Records

Gross Impaired Loans and Acceptances                                                                                                                                                                   Impairments and Impairment Reversals (080)
Additions to Gross Impaired Loans & Acceptances                                                                                                                                                        Impairments and Impairment Reversals (080)
Gross Impaired Loans & Acceptances Returned to Accrual Status                                                                                                                                          Impairments and Impairment Reversals (080)
Total Allowances for Credit Losses                                                                                                                                                                     Impairments and Impairment Reversals (080)
Total Provisions for Credit Losses                                                                                                                                                                     Impairments and Impairment Reversals (080)
General Provisions for Credit Losses                                                                                                                                                                   Impairments and Impairment Reversals (080)
Specific Provisions for Credit Losses                                                                                                                                                                  Impairments and Impairment Reversals (080)
Other Changes in Gross Impaired Loans & Acceptances                                                                                                                                                 Other Changes in Impairments and Allowances (090)
Other Changes in Allowances for Credit Losses                                                                                                                                                       Other Changes in Impairments and Allowances (090)




                                                                                                                                   Page 8 of 16
                                                                                                                                                                                                                                  UNCLASSIFIED


                                                                                                                 Retail Portfolio Data Field Definitions -Part 1


ID Field Name      Description                         Inclusions       Exclusions   Calculation            Relevant policies or rules Schedule Reference
                                                                                                                          Currency Differences        Percentage / $                Data Type          Priority   Reference Tables
                                                                                     Example:
                                                                                     Quarterly total
                                                                                     for reporting
                                                                                     quarter, spot
                                                                                     value at the end
                                                                                     of the reporting
                                                                                     period, etc.
                                                                                     Forward or                                Example: Will
                                                       Example: For                                         Example: Will
                                                                                                                               a bank report
                                                       'Outstanding',   Example: Net backward               OSFI                                                                    Example: How
                                                                                     looking?                                  in currency of   Example: Which      Example: Is the
                                                       committed,       of any write                        mandate its                                                             many characters
                                                                                     Quarterly or                              exposure or      Schedules is this   datum a                         Mandatory     Example: Which reference tables (data
    Sample Field   Full Description                    uncommitted,     offs but not                        own policy or                                                           are required to
                                                                                     annually?                                 convert to       data field          percentage or a                 or Optional   modifiers) apply?
                                                       and              net of any                          will that of the                                                        represent this
                                                                                     Simple or                                 Canadian         referenced in?      dollar amount?
                                                       unadvised are    provisions                          banks be                                                                datum?
                                                                                     weighted                                  dollar
                                                       included.                                            sufficient?
                                                                                     averages?                                 equivalent?
                                                                                     Rolling 12
                                                                                     month vs.
                                                                                     fiscal?
                                                                                     All Loans or a
                                                                                     subset of loans?
                                                                                     Relevant time
                                                                                     horizon?
                   The total credit exposures
                   authorized to the counterparty.                                      Spot total (t) at
                   It includes committed and                                            end of reporting
                                                                                                                               Canadian
                   uncommitted exposures in                             Unadvised       quarter. Sum of
1   Authorized                                                                                                                 dollars          Schedule 3          Dollar Amount   Numeric(15)     Mandatory     See tables 1, 3, 8
                   Canadian dollars equivalent at                       exposures       authorized
                                                                                                                               equivalent
                   the reporting date. This value is                                    amounts at the
                   net of any write-offs but not net                                    account level.
                   of any provisions.
                                                    Utilized
                                                    amounts of
                                                    committed,
                                                    uncommitted,
                   The amount of funds invested and                                     Spot total (t) at
                   or advanced to a customer,       unadvised                           the end of
                                                    authorized          Net of any
                   including committed,                                                 reporting                              Canadian         Schedule 1
                                                    counterparty        write offs, not
2   Outstanding    uncommitted, and unadvised                                           quarter. Sum of                        dollars          Schedule 2          Dollar Amount   Numeric(15)     Mandatory     See tables 1, 2, 3, 4, 5, 6, 7, 8
                                                    amounts.            net of any
                   exposures at the reporting                                           outstanding                            equivalent       Schedule 3
                                                                        provisions.
                   date. Net of any write offs, but Outstanding is                      amounts at
                   not net of any provisions.       the total                           account level.
                                                    amount after
                                                    securitization
                                                    unless
                                                    otherwise
                                                    stated.




                                                                                                                    Page 9 of 16
                                                                                                                                                                                                                               UNCLASSIFIED


                                                                                                                         Retail Portfolio Data Field Definitions -Part 1


ID Field Name                    Description                        Inclusions   Exclusions     Calculation         Relevant policies or rules Schedule Reference
                                                                                                                                  Currency Differences        Percentage / $       Data Type         Priority   Reference Tables
                                                                                                Spot value (t) at
                                                                                                end of reporting
                                                                                                quarter.
                                                                                                Connected
                                                                                                loans should be     May use
                                                                                                counted the way     internal policy
                                 The total number of accounts
                                                                                 Excludes fully they are            to count
    Number of Accounts           (loans) that currently exist at  Delinquent                                                                      Schedule 2
3                                                                                written off    managed (e.g.,      number of                                       Numeric        Numeric(15)    Mandatory     See tables 1, 3, 7
    (Loans)                      the end of the reporting quarter Accounts                                                                        Schedule 3
                                                                                 accounts       if they are         loans, subject
                                 within the reporting segment.
                                                                                                managed as          to review by
                                                                                                distinct            OSFI.
                                                                                                accounts, they
                                                                                                should be
                                                                                                counted
                                                                                                separately).

                                                                                                A forward
                                                                                                looking estimate
                                                                                                of the number of
                                                                                                loans that will     The definition
                                                                                                default in the      of "Default" is
                                 The total number of loans that
                                                                                                next year.          outlined in
    Estimated Number of          are expected to default over the
4                                                                                               Connected           OSFI's Capital                Schedule 3        Numeric        Numeric(15)    Mandatory     See tables 1, 3, 8
    Defaulted Loans              next 12 months within the
                                                                                                loans should be     Adequacy
                                 reporting segment.
                                                                                                counted             Report
                                                                                                separately if       Guideline.
                                                                                                they are
                                                                                                managed
                                                                                                separately.
                                                                                                The total
                                                                                                number of
                                                                                                defaults in the     The definition
                                 The total number of loans that                                 reporting           of "Default" is
                                 actually defaulted in the                                      quarter.            outlined in
    Realized Number of           reporting quarter within the                                   Connected
5                                                                                                                   OSFI's Capital                Schedule 3        Numeric        Numeric(15)    Mandatory     See tables 1, 3, 8
    Defaulted Loans              reporting segment. Reported                                    loans should be     Adequacy
                                 on Pre-CRM basis. Reported                                     counted             Report
                                 after securitization.                                          separately if       Guideline.
                                                                                                they are
                                                                                                managed
                                                                                                separately.
                                 The unique Financial Institution
                                 of Canada code that is
                                 assigned by OSFI to each
    Institution Identification
6                                participating institution. All                                                                                                     Alphanumeric   Alphanumeric(4) Mandatory    None
    Number
                                 correspondence involving data
                                 should be coded with this
                                 Identification Number.



                                                                                                                           Page 10 of 16
                                                                                                                                                                                                                              UNCLASSIFIED


                                                                                                                          Retail Portfolio Data Field Definitions -Part 1


ID Field Name                  Description                          Inclusions   Exclusions    Calculation           Relevant policies or rules Schedule Reference
                                                                                                                                   Currency Differences        Percentage / $        Data Type       Priority   Reference Tables
                                                                                               - Example: Loan
                                                                                               X has a
                                                                                               utilization rate of
                                                                                               50%. Loan Y
                                                                                               has a utilization
                               A weighted average of the
                                                                                               rate of 90%. The                                                                                                 See tables 1, 3, 8
                               utilization rates for each
7   Average Utilization Rate                                                                   average                                             Schedule 3        Percentage      Numeric(6)    Mandatory    Percentage. Allows for 2 decimal
                               account (loan) within the
                                                                                               utilization rate is                                                                                              places.
                               reporting segment.
                                                                                               therefore 70%.
                                                                                               - Calculated at
                                                                                               spot at the end
                                                                                               of the reporting
                                                                                               quarter.


                                                                                               With respect to
                                                                                               connected
                                                                                               accounts, if they     The Financial
                               An account is deemed as "over                                   are managed as        Institution can
                               limit" when the outstanding                                     separate              use its own
                               balance exceeds the authorized                                  accounts then         policies to
                               amount. Accounts over limit is                    Accounts that they should be        determine                                                                                  See table 1
8   Accounts over Limit (%)    defined as the total number of                    have been     counted as            whether                       Schedule 1        Percentage      Numeric(6)    Mandatory    Percentage. Allows for 2 decimal
                               Accounts over limit divided by                    written off   separate              outstanding                                                                                places.
                               the total number of accounts for                                accounts. If they     exceed
                               the reporting segment.                                          are managed as        authorized,
                               Reported after securitization.                                  one account,          subject to
                                                                                               then they should      OSFI review.
                                                                                               be counted as
                                                                                               one account.

                                                                                                                 The Financial
                                                                                                                 Institution can
                                                                                                                 use its own
                               The total value of accounting                                   Total fraud       internal
                               losses incurred by the Financial                                losses recorded policies to       Canadian
9   Fraud Losses               Institution due to fraudulent                                   for the reporting determine       dollars           Schedule 1        Dollar Amount   Numeric(15)   Mandatory    See table 1
                               activities within the reporting                                 quarter. Sum at what is a         equivalent
                               segment.                                                        account level.    "fraudulent"
                                                                                                                 activity,
                                                                                                                 subject to
                                                                                                                 OSFI review.
                                                                                                                 The Financial
                                                                                                                 Institution can
                               The total recovered amount of                                                     use its own
                               previously written off on-                                                        internal
                                                                                                                                 Canadian
                               balance sheet loans through                                                       policies to
10 Recoveries                                                                                                                    dollars           Schedule 1        Dollar Amount   Numeric(15)   Mandatory    See table 1
                               collection efforts, realization of                                                determine
                                                                                                                                 equivalent
                               collateral, etc. within the                                                       what is
                               reporting quarter.                                                                "recovered",
                                                                                                                 subject to
                                                                                                                         Page 11
                                                                                                                 OSFI review. of 16
                                                                                                                                                                                                                          UNCLASSIFIED


                                                                                                                    Retail Portfolio Data Field Definitions -Part 1


ID Field Name                  Description                         Inclusions   Exclusions   Calculation        Relevant policies or rules Schedule Reference
                                                                                                                              Currency Differences        Percentage / $       Data Type       Priority   Reference Tables
                               An estimate of credit risk losses
                               derived by using a combination
                               of three Internal Ratings Based
                                                                                             Forward looking
                               parameters: Probability of                                                       In accordance
                                                                                             calculation as
                               Default, Loss Given Default and                                                  with OSFI's
                                                                                             specified in the                 Canadian       Schedule 1
     IRB (Internal Ratings     Exposure at Default.                                                             Capital
11                                                                                           Capital                          dollars        Schedule 2        Dollar Amount   Numeric(15)   Mandatory    See tables 1
     Based) Expected Losses    Calculated as Expected Loss =                                                    Adequacy
                                                                                             Adequacy                         equivalent     Schedule 3
                               Probability of Default * Loss                                                    Report
                                                                                             Report
                               Given Default * Exposure at                                                      Guideline.
                                                                                             Guideline
                               Default for the reporting
                               segment. Reported on Post-
                               CRM basis.
                                                                                                               This is the
                               The amount of Internal Ratings                                                  same
                               Based regulatory capital                                                        regulatory
                               required under the OSFI's                                                       capital that is
                               Capital Adequacy Report                                       Spot total (t) at reported in     Canadian
     Internal Ratings Based
12                             Guideline to meet an                                          end of reporting the Capital      dollars       Schedule 1        Dollar Amount   Numeric(15)   Mandatory    See table 1.1
     Capital
                               institution's minimum regulatory                              quarter.          Adequacy        equivalent
                               capital for the reporting                                                       Report, albeit
                               segment. Reported on Post-                                                      according to
                               CRM basis.                                                                      different
                                                                                                               dimensions
                              An internal estimate that
                              predicts gross dollar exposure
                              upon the default of the obligor
                              (i.e. current outstanding
                              amounts plus an estimate of                                                       In accordance
                              additional drawings up to the                                                     with OSFI's
                                                                                                                              Canadian
   Estimated Internal Ratings time of default and after) used                                                   Capital
13                                                                                                                            dollars        Schedule 1        Dollar Amount   Numeric(15)   Mandatory    See table 1.1
   Based Exposure at Default in determining the Internal                                                        Adequacy
                                                                                                                              equivalent
                              Ratings Based capital                                                             Report
                              requirement for a group of                                                        Guideline.
                              similar exposures, expressed
                              as a dollar amount. Reported
                              on Post-CRM basis. Reported
                              after securitization.




                                                                                                                      Page 12 of 16
                                                                                                                                                                                                                                     UNCLASSIFIED


                                                                                                                            Retail Portfolio Data Field Definitions -Part 1


ID Field Name                   Description                         Inclusions        Exclusions   Calculation          Relevant policies or rules Schedule Reference
                                                                                                                                      Currency Differences        Percentage / $       Data Type         Priority   Reference Tables
                                The definition of loss used in
                                estimating Loss Given Default
                                for the reporting segment.          Direct and                     Internal
                                When measuring economic             indirect costs,                calculation is
                                                                                                                        In accordance
                                loss, as opposed to accounting      and if any,                    specific to each
                                                                                                                        with OSFI's
                                loss, all relevant factors should   discount                       FI and should                      Canadian       Schedule 1
                                                                                                                        Capital
14 Economic Losses              be taken into account, including    effects                        include total                      dollars        Schedule 2        Dollar Amount   Numeric(15)    Mandatory     See table 1
                                                                                                                        Adequacy
                                material discount effects and       associated                     economic                           equivalent     Schedule 3
                                                                                                                        Report
                                material direct and indirect        with collecting                losses for the
                                                                                                                        Guideline.
                                costs associated with collecting    on the                         reporting
                                on the exposure. Reported on        exposure.                      quarter.
                                Post-CRM basis. Reported
                                after securitization.

                                                                                                   Calculated as
                                                                                                   the total number
                                The total number of accounts
     Number of Accounts                                                                            of accounts
15                              written off during the reporting                                                                                     Schedule 1        Numeric         Numeric(9)     Mandatory     See table 1
     Written Off (#)                                                                               written off in the
                                quarter.
                                                                                                   reporting
                                                                                                   quarter.
                                                                                                   Calculated as
                                The permanent reduction in the                                     the total dollar
                                carrying value of the loan in                                      amount                             Canadian
16 Total Write Offs ($)         Canadian dollar equivalent,                                        (outstandings)                     dollars        Schedule 1        Dollar Amount   Numeric(15)    Mandatory     See table 1
                                during the reporting quarter.                                      written off in the                 equivalent
                                Reported after securitization.                                     reporting
                                                                                                   quarter.
     Reporting Date of        The last day of each fiscal
17                                                                                                                                                                     Alphanumeric    Alphanumeric(8) Mandatory    None
     Information              quarter.
                              The name of Probability of
                              Default bands in use by the
18   PD Band Name             Financial Institution in order to                                                                                                                                                     See table 1, 8
                              be compliant with the Capital
                              Adequacy Report Guideline.
                              The Probability of Default in use
                              by the Financial Institution in
19   PD Band Percentage       order to be compliant with the                                                                                                                                                        See table 1, 8
                              Capital Adequacy Report
                              Guideline.
                              The balance of gross amount of
                              on-balance sheet loans and
                              acceptances where there is no                                        Spot total (t) at    In accordance
                              longer the reasonable                                                end of reporting     with OSFI's   Canadian
     Gross Impaired Loans and
20                            assurance of timely collection                                       quarter. Sum of      Impaired      dollars        Schedule 4        Dollar Amount   Numeric(15)    Mandatory     See table 1
     Acceptances
                              of principal or interest, before                                     the outstanding      Loans         equivalent
                              specific allowances or                                               amounts.             Guideline
                              provisions, in accordance with
                              CICA guideline 3025
                              New additions to on-balance                                                            GAAP, OSFI
     Additions to Gross                                                                            Spot total (t) at                 Canadian
                              sheet impaired loans and                                                               Impaired
21   Impaired Loans &                                                                              end of reporting                  dollars         Schedule 4        Dollar Amount   Numeric(15)    Mandatory     See table 1
                              acceptances, during the                                                                Loans
     Acceptances                                                                                   quarter.                          equivalent
                              reported quarter.                                                                      Guideline 13 of 16
                                                                                                                           Page
                                                                                                                                                                                                                             UNCLASSIFIED


                                                                                                                         Retail Portfolio Data Field Definitions -Part 1


ID Field Name                      Description                         Inclusions   Exclusions   Calculation         Relevant policies or rules Schedule Reference
                                                                                                                                   Currency Differences        Percentage / $       Data Type       Priority   Reference Tables
                                                                                                 Sum of
                                   The total amount of on-balance
                                                                                                 outstanding
                                   sheet loans classified under
                                                                                                 amounts             GAAP, OSFI
   Gross Impaired Loans &          'Gross Impaired Loans and                                                                        Canadian
                                                                                                 returned to         Impaired
22 Acceptances Returned to         Acceptances' at the end of the                   write-offs                                      dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
                                                                                                 accrual status      Loans
   Accrual Status                  last quarter that are now                                                                        equivalent
                                                                                                 during the          Guideline
                                   classified as accrual status this
                                                                                                 reported
                                   reporting quarter.
                                                                                                 quarter.
                               An allowance set up to provide
                               for credit losses on both
                               specifically identified borrowers                                 Spot total (t) at                  Canadian
   Total Allowances for Credit
23                             that have become non accrual                                      end of reporting                   dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
   Losses
                               and expected losses on                                            quarter.                           equivalent
                               exposures not yet specifically
                               classified as non accrual.
                                   Total Provisions for Credit
                                                                                                 Sum of total
                                   Losses is the sum of the
                                                                                                 provisions                         Canadian
     Total Provisions for Credit   income statement amounts of
24                                                                                               during the                         dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
     Losses                        General Provisions for Credit
                                                                                                 reported                           equivalent
                                   Losses and Specific Provisions
                                                                                                 quarter.
                                   for Credit Losses.
                                                                                                 Sum of general
                                                                                                 provisions                         Canadian
     General Provisions for        General provisions charged
25                                                                                               during the                         dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
     Credit Losses                 during the reporting quarter.
                                                                                                 reported                           equivalent
                                                                                                 quarter.
                                                                                                 Sum of specific
                                                                                                 provisions                         Canadian
     Specific Provisions for       Specific provisions, charged
26                                                                                               during the                         dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
     Credit Losses                 during the reporting quarter.
                                                                                                 reported                           equivalent
                                                                                                 quarter.
                                   Amounts in this category
                                   include other changes to the
                                   ending quarterly balance of
                                                                                                 Sum of Other
                                   Gross Impaired Loans and
   Other Changes in Gross                                                                        changes in                         Canadian
                                   Acceptances that were not
27 Impaired Loans &                                                                              Gross Impaired                     dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
                                   captured by Additions to Gross
   Acceptances                                                                                   Loans &                            equivalent
                                   Impaired Loans &
                                                                                                 Acceptance
                                   Acceptances, Gross Impaired
                                   Loans & Acceptances Returned
                                   to Accrual Status or Write-Offs.

                                   Amounts in this category
                                   includes other changes to the
                                   final quarterly balance of Total                              Sum of Other
   Other Changes in                                                                                                                 Canadian
                                   Allowances that were not                                      Changes in
28 Allowances for Credit                                                                                                            dollars       Schedule 4        Dollar Amount   Numeric(15)   Mandatory    See table 1
                                   captured by one of Write Offs,                                Allowances for
   Losses                                                                                                                           equivalent
                                   Recoveries, Specific Provisions                               Credit Losses
                                   for Credit Losses or General
                                   Provisions for Credit Losses.
                                                                                                                          Page 14 of 16
                                                                                                                                                       Reference Tables

                                                                                                                                                       UNCLASSIFIED




Table 1: Exposure Classes1
                    Segment Name                                                                Description                                                Data Type
                      Total Retail Exposures                                  Defined in the Capital Adequacy Report Guideline                         Numeric(4)
          Total Mortgages and Home Equity Line of Credit                      Sum of Mortgage and Home Equity Line of Credit                           Numeric(4)
                        Total Mortgages                                       Defined in the Capital Adequacy Report Guideline                         Numeric(4)
            Total Residential Mortgage - CMHC Insured                         Defined in the Capital Adequacy Report Guideline                         Numeric(4)
            Total Residential Mortgage - Other Insured                        Defined in the Capital Adequacy Report Guideline                         Numeric(4)
             Total Residential Mortgage - Non-insured                         Defined in the Capital Adequacy Report Guideline                         Numeric(4)
                 Total Home Equity Line of Credit                             Defined in the Capital Adequacy Report Guideline                         Numeric(4)
                 Total Qualifying Revolving Retail                                 Sum of Credit Cards and Lines of Credit                             Numeric(4)
                        Total Credit Cards                                    Defined in the Capital Adequacy Report Guideline                         Numeric(4)
                       Total Lines of Credit                                  Defined in the Capital Adequacy Report Guideline                         Numeric(4)
                        Total Other Retail                                    Defined in the Capital Adequacy Report Guideline                         Numeric(4)


Table 2: Securitization1
                      Segment Name                                                              Description                                                Data Type
                       Before Securitization                           Total exposures including the amount that has been securitized                  Numeric(4)
                        After Securitization                                 Total on-book balances excluding securitized assets                       Numeric(4)



Table 3: Geography1
                       Segment Name                                             Description (with ISO Country Code)                                        Data Type

                        Total Geographies                    Sum of Canada, US, Mexico, Other Latin America and Caribbean, Europe, All Other           Numeric(4)
                          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 Territory                                        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 Territory                                        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),
                Other Latin America and Caribbean                                                Nicaragua (NI),                                  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),

                                                            Germany (DE), Greece (GR), Hungary (HU), Iceland (IS), Ireland (IE), Italy (IT), Latvia
                                                           (LV), Liechtenstein (LI), Lithuania (LT), Luxembourg (LU), Macedonia (MK), Malta (MT),
                              Europe                                     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                        Numeric(4)


                                                                       Page 15 of 16
                                                                                                                                                               Reference Tables




                                                                                                                                                               UNCLASSIFIED




Table 4: Loan to Value1
                     Segment Name                                                                      Description                                                 Data Type

       <60% Loan to Value, 60% to 80% Loan to Value, 80% to      The value of the loan divided by the value of the asset at origination. This segment only
             90% Loan to Value, >=91% Loan to Value                         requires new loans booked each reporting period to be reported.                Numeric(4)
                                                                  OSFI recognizes that Loan to Values may not be available for some renewed loans in
                                                                     the reporting period. In this circumstance, these can loans can be classified as
                             Unclassified                                                               "Unclassified".                                    Numeric(4)


Table 5: Rates1
                         Segment Name                                                                  Description                                                 Data Type
                                                                 Loans that have a fixed interest rate at the end of the reporting period, in spite of other
                              Fixed rate                                      possible conditions on the loan (such as optionality, hybrids)                   Numeric(4)
                                                                  Loans that have a variable interest rate at the end of the reporting period, in spite of
                             Variable rate                                 other possible conditions on the loan (such as optionality, hybrids)                Numeric(4)


Table 6: Exposure Size1
                    Segment Name                                                                       Description                                                 Data Type
             All exposure ranges outlined in Schedule 1                       The value of the outstanding (drawn) amount of the exposure                      Numeric(4)


Table 7: Delinquency Buckets1
                    Segment Name                                                                       Description                                                 Data Type
                               Current                                                  A loan that is not currently delinquent.                        Numeric(4)
      1day to 30days; 31days to 60days; 61days to 90days, over   The number of days that the loan has been delinquent as defined by the banks' internal
                              90 days                                                                  standards                                        Numeric(4)


Table 8: PD Bands
                         Segment Name                                                                  Description                                                 Data Type

                                                                 The name of Probability of Default bands in use by the Financial Institution in order to be
                                                                    compliant with the Capital Adequacy Report Guideline. These Probability of Default
                  Name of Probability of Default Band                          Bands will match those used in the Capital Adequacy Report.                    Alphanumeric(60)
                                                                 The Probability of Default in use by the Financial Institution in order to be compliant with
                                                                  the Capital Adequacy Report Guideline. These Probability of Default Bands will match
          Percentage Value for Probability of Default Band                              those used in the Capital Adequacy Report.                            Numeric(6)




                                                                             Page 16 of 16

				
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Description: Home Equity Loan Vs Line of Credit document sample