Canada. From: OECD Banking Statistics: Methodological Country Notes 2010
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1 From: OECD Banking Statistics: Methodological Country Notes 2010 Access the complete publication at: Please cite this chapter as: OECD (2011),, in OECD Banking Statistics: Methodological Country Notes 2010, OECD Publishing.
2 This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
3 OECD Banking Statistics: Methodological Country Notes 2010 OECD 2011 I. Institutional coverage The statistics published in Banking Statistics Financial Statements of Banks include data for s chartered banks operating under the federal Bank Act, credit unions and caisses populaires operating under provincial legislation and trust and other deposit taking or lending institutions operating under federal or provincial legislation, whichever is applicable. Data in these tables covering all institutions are readily available from 1988 and are presented in these tables. Data prior to 1988 are readily available only for chartered banks. Domestic banks, foreign bank subsidiaries and foreign bank branches (which are excluded from the data in these statistics) operate under the Bank Act. These institutions have deposit liabilities that are measured in the monetary aggregates. At the end of 2009, there were 80 chartered banks operating in : 22 Schedule I banks (domestic banks), 27 Schedule II Banks (foreign bank subsidiaries) and 31 Schedule III banks (foreign bank branches). These financial institutions make a variety of business and consumer loans, including mortgages; this activity is financed largely by time and demand deposits. The reporting period is the fiscal year ending in 31 October. Credit unions and caisses populaires are chartered and governed by provincial legislation. Most operate within their provincial boundaries. Data in these tables are for local and central credit unions. These institutions operate on co-operatives principles. They provide banking and other financial services primarily to its customers who will also be its members. Their membership is made up of individuals and small businesses which share one or more communal, labour, religious or other characteristics. Credit union members can participate in the governance of their local as each member has a vote in the affairs of the local. Locals accept deposits, make loans and provide other services similar to those of chartered banks to their members. Central credit societies have been established by local societies in their province to provide centralised financial and support services to their local members. Centrals do not normally provide banking services to individuals or businesses. The reporting period is the fiscal year ending 31 December. Trust and other companies operate under federal or provincial legislation, depending on the scope of their operations. They provide banking and other financial services to their clientele. Trust companies also provide fiduciary activities such as estate, trust and other administrative activities which banks and other financial institutions are not authorised to provide. Since the early 1990s, the sise of this industry by assets has declined substantially due changes in legislation which allowed banks to purchase trust companies and the impact of the recession in the early 1990s on real estate values. The reporting period is the fiscal year ending 31 December. 27
4 II. Geographical coverage and degree of consolidation In Table 1, data for chartered banks are based on their worldwide consolidated results. Data for co-operatives are on a consolidated, booked-in- basis. Data for trust and other financial companies, which are also on a consolidated, booked-in- basis, are for independent companies whose activities are not consolidated within chartered banks or other financial institutions. Activities of similar companies which are controlled by chartered banks are consolidated within the banking data. Co-operatives, trust and other companies have little activities outside of. In Table 2, data for total assets and total financial assets are taken from s National Balance Sheet Accounts. These data are on a booked-in- basis and are for the period ending 31 December. The data for commercial banks include foreign branches, which are excluded from the data in Table 1. In Table 3, data for total assets and liabilities by currency type are available only for commercial banks. Data by residency are not available. III. Summary description of activities of banks and other deposit taking institutions Loans Chartered banks make a number of different types of loans, which include overdraft facilities tied to demand deposits and to lines of credit. Bank loans for other purposes (short- and medium-term) are made to individuals, corporations, governments as well as to non-residents. Best customers, usually large corporations, pay prime rate on their loans. Other customers pay prime plus a mark-up based on assessment of risk, purpose of the loan and extent to which it is secured. Business loans represent the largest single asset on the balance sheet of the banking sector. Individuals making loans to purchase consumer goods and services (consumer credit) typically pay a rate higher than prime. The banks account for approximately two-thirds of the consumer credit extended in. Mortgage lending at banks took on a larger role with the consolidation of their mortgage loan subsidiaries in The banks currently account for more than half of the mortgage business in, representing mainly residential mortgages. Other deposit taking institutions provide to individuals loan facilities and services similar to those of banks. They also provide loans and services to businesses, although not, in general, the same range of services as the banks, as these institutional units are smaller than that of the banking sector. Securities Chartered banks are active in the Canadian money market, especially with respect to activity in the market for Treasury bills and bankers acceptances. The banks also hold marketable bonds as assets (especially Government of bonds) as well as shares and investments in foreign securities. Other institutions also participate in capital markets, although on a smaller scale. Deposit business Banks and other institutions accept various types of deposits. Demand deposits (or current accounts) are regarded as money in their role as substitutes for currency, given that they are liquid, pay no interest and are transferable by cheque. Personal savings 28
5 deposits provide the largest single source of funds for the deposit taking sector. There are several types of different savings deposits, all of which pay interest, some with a fixed term to maturity. Some deposits (not fixed-term accounts) are transferable by cheque. Other notice deposits (fixed-term) are used mainly by corporations, governments and other institutions. Deposit receipts are the major form of this instrument and are sold in large denominations. Finally, these institutions also accept foreign currency deposits. Payment facilities include demand and other chequable deposits, some with overdraft facilities as well as automatic (electronic) transfer services. Other services, national and international transfers of funds and automatic deduction of contractual payments, are available. Depending upon the type of service, they are available from most deposit taking institutions. Other business Canadian chartered banks are involved in international intermediation, with branches/offices in major financial/trading centres in the world. The banks also provide facilities for trade in foreign exchange for clients as well as for their own account. Banks provide a number of other services, such as suppliers of financial advice and providers of guarantees. In 1988, some of the larger banks acquired and consolidated some of the major investment dealers, which allowed them to offer new services to clients through these subsidiaries. During the 1990s, banks also acquired many of the larger trust companies as a result of the dismantling of government regulated separation between banks and the trust industry and the financial difficulties experienced by some trust companies due to the recession and its effects on real estate values. Credit unions and caisse populaires and other deposit taking institutions provide credit intermediation services to their members. Due to the relative concentration of its members, credit intermediation services provided to them will be within the provincial jurisdiction in which it is chartered. In addition to providing credit intermediation facilities, trust companies also perform other specialised functions. These include trust and estate management activities, transfer agency and registrar for securities and trustee activities for pension and other assets. IV. Reconciliation of national data with the OECD presentation* V. Sources The data in Banking Statistics Financial Statements of Banks has been compiled by Statistics, the Office of the Superintendent of Financial Institutions (OSFI), Finance and the Credit Union Central of. * See the tables Income Statement Reconciliation and Balance Sheet Reconciliation that follow. 29
6 Income statement reconciliation All banks 2009 OECD presentation Million CAD National presentation 1. Interest income Income from deposit with banks.. Securities.. Non-mortgage loans to individuals.. Other non-mortgage loans.. Mortgages.. Others 2. Interest expenses Interest on demand deposit.. Interest on notice deposits.. Interest on fixed-term deposits.. Others 3. Net interest income Net non-interest income a. Fees and commissions receivable.. b. Fees and commissions payable.. c. Net profit or loss on financial operations.. d. Other net non-interest income Net interest and non-interest income Operating expenses a. Staff costs Salaries.. Pension contributions and other staff benefits b. Property costs 9757 c. Other operating expenses Net income before provisions Net provisions a. Provisions on loans b. Provisions on securities.. c. Other net provisions.. 9. Income before tax Income tax Net income after tax Distributed profit Retained profit
7 Balance sheet reconciliation All banks 2009 OECD presentation Million CAD National presentation Assets 14. Cash and balance with Central bank Interbank deposits Assets.. Other coin and bank notes 16. Loans Loans to: 17. Securities Other assets Liabilities 19. Capital and reserves Deposits with Bank of.. Regulated financial institutions.. Government.. Foreign governments.. Individuals for non-business purposes.. Individuals for business purposes.. Call and other short loans to investment dealers.. Lease receivables.. Reverse repurchase agreements.. Mortgages, less allowance for credit losses (residential).. Mortgages, less allowance for credit losses (non-residential).. Securities issued or guaranteed by.. Securities issued and guaranteed by a Canadian Province.. Securities issued and guaranteed by a Canadian Municipality or School corporation.. Other securities.. Accrued interest.. Other assets Liabilities.. Non-controlling interest in subsidiaries.. Preferred shares.. Common shares.. Retained earnings 20. Borrowing from Central bank 3 Advances from the Bank of 21. Interbank deposits Customer deposits Bonds Other liabilities Balance sheet total 25. End-year total Demand deposits.. Notice deposits.. Fixed-term deposits.. Demand deposits.. Notice deposits.. Fixed term deposits.. Accrued interest.. Other liabilities Balance sheet total 31
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