Vol. 146, No. 1 — January 4, 2012

1.1.1 Net On- and Off-Balance Sheet Assets

Indicate the net on- and off-balance sheet assets as set out for item “Q” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form.

1.1.2 Total Adjusted Net Tier 1 and Adjusted Tier 2 Capital for Purposes of ACM

Indicate the total adjusted net tier 1 and adjusted tier 2 capital for purposes of ACM as set out for item “U” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form.

2.1 Net Income or Loss

The net income or loss attributable to equity holders and non-controlling interests (the latter to be reported as a negative number) is the amount set out in item 33 of the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI.

Elements

Use the instructions below to arrive at the elements of the formula.

Refer to the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI, Reporting Manual, “Income Statement” tab, completed in accordance with that Manual for the fiscal year ending in the year preceding the filing year.

5.1 Total Non-Interest Expenses

Indicate the total non-interest expenses, as set out for item 26 of the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI, less any charges for impairment included under items 25(l)(i) and (ii) of that Statement.

5.2 Net Interest Income

Determine the net interest income by adding (a) and (b):

1. (a) Net interest income as set out for item 14 of the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI __________________
   
2. (b) Taxable equivalent adjustment (if any)  __________________
   

Total (insert as element 5.2 of the formula)  __________________

5.3 Non-Interest Income

Determine the non-interest income by adding (a) and (b):

1. (a) Non-interest income as set out for item 21 of the Consolidated Statement of Comprehensive Income, Retained Earnings and AOCI __________________
2. (b) Taxable equivalent adjustment (if any)  __________________

Total (insert as element 5.3 of the formula)  __________________

Elements

Use the instructions below to arrive at the elements of the formula.

Refer to Section I of the Consolidated Monthly Balance Sheet, Reporting Manual, “Balance Sheet” tab, completed in accordance with that Manual as of the end of the fiscal year indicated under the heading “Assets for Years 1 to 4” below and to the Basel II Capital Adequacy Reporting – Credit, Market and Operational Risk (BCAR) form, completed in accordance with Guideline A-1 of the Guidelines as of the end of the fiscal year indicated under the heading “Assets for Years 1 to 4” below.

Assets for Years 1 to 4

For fiscal years ending in 2008, the total of

1. (a) the amount of net on- and off-balance sheet assets set out for item “N” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form;
2. (b) the total of the amounts set out in the column “Total” for items 3(a)(i)(A)(I) to (IX) (Securitized Assets – Unrecognized – Institution’s own assets – Traditional securitizations) of Section I – Memo Items of the Consolidated Monthly Balance Sheet; and
3. (c) if applicable, the value of assets, acquired by the member institution in the fiscal year ending in the year preceding the filing year as a result of a merger or acquisition referred to in the fourth paragraph under the heading “THREE-YEAR MOVING AVERAGE ASSET GROWTH (%)”, for years 1, 2 and 3 below, where the value of those assets on the date of their acquisition exceeds 10% of the value of the consolidated assets of the member institution immediately before that merger or acquisition.

For fiscal years ending in 2009, the total of

1. (a) the amount of net on- and off-balance sheet assets set out for item “O” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form;
2. (b) the total of the amounts set out in the column “Total” for items 2(a)(i)(A)(I) to (IX) (Securitized Assets – Unrecognized – Institution’s own assets – Traditional securitizations) of Section I – Memo Items of the Consolidated Monthly Balance Sheet; and
3. (c) if applicable, the value of assets, acquired by the member institution in the fiscal year ending in the year preceding the filing year as a result of a merger or acquisition referred to in the fourth paragraph under the heading “THREE-YEAR MOVING AVERAGE ASSET GROWTH (%)”, for years 1, 2 and 3 below, where the value of those assets on the date of their acquisition exceeds 10% of the value of the consolidated assets of the member institution immediately before that merger or acquisition.

For fiscal years ending in 2010, the total of

1. (a) the amount of net on- and off-balance sheet assets set out for item “O” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form;
2. (b) the total of the amounts set out in the column “Total” for items 1(a)(i)(A)(I) to (IX) (Securitized Assets – Unrecognized – Institution’s own assets – Traditional securitizations) of Section I – Memo Items of the Consolidated Monthly Balance Sheet; and
3. (c) if applicable, the value of assets, acquired by the member institution in the fiscal year ending in the year preceding the filing year as a result of a merger or acquisition referred to in the fourth paragraph under the heading “THREE-YEAR MOVING AVERAGE ASSET GROWTH (%)”, for years 1, 2 and 3 below, where the value of those assets on the date of their acquisition exceeds 10% of the value of the consolidated assets of the member institution immediately before that merger or acquisition.

For fiscal years ending in 2011 or later, the total of

1. (a) the amount of net on- and off-balance sheet assets set out for item “Q” of Schedule 1 – Ratio and Assets to Capital Multiple Calculations of the BCAR form;
2. (b) the total of the amounts set out in the column “Total” for items 1(a)(i)(A)(I) to (IX) (Securitized Assets – Unrecognized – Institution’s own assets – Traditional securitizations) of Section I – Memo Items of the Consolidated Monthly Balance Sheet; and
3. (c) if applicable, the value of assets, acquired by the member institution in the fiscal year ending in the year preceding the filing year as a result of a merger or acquisition referred to in the fourth paragraph under the heading “THREE-YEAR MOVING AVERAGE ASSET GROWTH (%)”, for years 1, 2 and 3 below, where the value of those assets on the date of their acquisition exceeds 10% of the value of the consolidated assets of the member institution immediately before that merger or acquisition.
   

Year 1: as of the end of the fiscal year ending in the fourth year preceding the filing year

7.1__________

Year 2: as of the end of the fiscal year ending in the third year preceding the filing year

7.2__________

Year 3: as of the end of the fiscal year ending in the second year preceding the filing year

7.3__________

Year 4: as of the end of the fiscal year ending in the first year preceding the filing year

7.4__________

Indicate the number of fiscal years consisting of at least 12 months that the member institution has been operating as a member institution (if less than six).

______________

A member institution must report assets for the last four fiscal years.

If a member institution has been operating as a member institution for lessthan four fiscal years of at least 12 months each and it is a member institution formed by an amalgamation involving only one member institution, it must report the assets of the amalgamating member institution for the four fiscal years or less preceding the amalgamation, as applicable.

If a member institution has been operating as a member institution for less than four fiscal years consisting of at least 12 months each, it must indicate “N/A” (“not applicable”) for the elements corresponding to the fiscal years for which it was not operating as a member institution.