According to the CRA, determining whether a share derives its value principally from real or immovable property located in Canada should be made by reference to the value of the properties of the company without considering its debts or other liabilities. By January 1, 2013, the determination of...
What are Capital Gains? If you sell an asset which you hold as capital property for more than you paid for it, the profit you earn is considered a capital gain. To calculate capital gains, you first need to determine the asset’s adjusted cost base (ACB). The ACB is the price you ...
Gains and losses due to changes in own credit risk on fair valued liabilities Other retained earnings AOCI Cash flow hedges Net fair value gains (losses) arising from changes in institution's own credit risk Other 2,825 13,722 119 21,238 2,165 -- - - (437) (3) - - 437 3 2...
(885) 12 Shortfall of provisions to expected losses k1 267 - - - 13 Securitization gain on sale --- 14 Gains or losses due to changes in own credit risk on fair valued liabilities (4) (182) (71) (153) (140) 15 Defined benefit pension fund net assets (net of related tax liability...
property 9 Secured by commercial real estate 10 Equity (2) 11 Past-due loans (3) 12 Higher-risk categories 13 Other assets (4) 14 Total ab Exposures before CCF (1) and CRM On-balance Off-balance sheet amount sheet amount 13,126 - -- -- 1,920 7 -- 30,786 6,725 1,198 2...
(net of related tax liability) j-k 272 251 361 478 11 Cash flow hedge reserve l 2,148 748 513 528 12 Shortfall of provisions to expected losses m - 182 230 196 13 Securitization gain on sale --- 14 Gains or losses due to changes in own credit risk on fair valued liabilities 264...
(3) 13 Securitization gain on sale 14 Gains and losses due to changes in own credit risk on fair valued liabilities 15 Defined benefit pension fund net assets (net of related tax liabilities) 16 Investments in own shares (if not already netted off paid-in capital on reported balance s...
Gains and losses due to changes in own credit risk on fair valued liabilities Other retained earnings AOCI Cash flow hedges Net fair value gains (losses) arising from changes in institution's own credit risk Other Non-controlling interests Portion allowed for inclusion into CET1 Portion allow...
(3) 13 Securitization gain on sale 14 Gains and losses due to changes in own credit risk on fair valued liabilities 15 Defined benefit pension fund net assets (net of related tax liabilities) 16 Investments in own shares (if not already netted off paid-in capital on reported balance ...