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Offsetting financial assets and liabilities | 12 Months Ended
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Oct. 31, 2025
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Offsetting financial assets and liabilities |
Note 27 |  | Offsetting financial assets and liabilities
The following table identifies the amounts that have been offset on the consolidated balance sheet in accordance with the requirements of IAS 32 “Financial Instruments: Presentation”, and also those amounts that are subject to enforceable netting agreements but do not qualify for offsetting on the consolidated balance sheet either because we do not have a currently enforceable legal right to set-off the recognized amounts, or because we do not intend to settle on a net basis or to realize the asset and settle the liability simultaneously.
|  |  |  | Amounts subject to enforceable netting agreements |  |  |  |  |  |  |
|  |  |  |  | Gross amounts of recognized financial instruments |  |  |  | Gross amounts offset on the consolidated balance sheet | (1) |  |  |  |  |  |  | Related amounts not set-off on the consolidated balance sheet |  |  |  | Amounts not subject to enforceable netting agreements | (4) |  |  | Net amounts presented on the consolidated balance sheet |
$ millions, as at October 31 |  |  | Net amounts |  |  |  | Financial instruments | (2) |  |  | Collateral received | (3) |  |  | Net amounts |
2025 |  | Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Derivatives |  | $ | 32,224 |  |  | $ | (46 | ) |  | $ | 32,178 |  |  | $ | (24,469 | ) |  | $ | (6,474 | ) |  | $ | 1,235 |  |  | $ | 6,174 |  |  | $ | 38,352 |
|  | Cash collateral on securities borrowed |  |  | 21,697 |  |  |  | – |  |  |  | 21,697 |  |  |  | – |  |  |  | (21,161 | ) |  |  | 536 |  |  |  | – |  |  |  | 21,697 |
|  | Securities purchased under resale agreements |  |  | 108,220 |  |  |  | (21,525 | ) |  |  | 86,695 |  |  |  | – |  |  |  | (86,584 | ) |  |  | 111 |  |  |  | – |  |  |  | 86,695 |
|  | Total |  | $ | 162,141 |  |  | $ | (21,571 | ) |  | $ | 140,570 |  |  | $ | (24,469 | ) |  | $ | (114,219 | ) |  | $ | 1,882 |  |  | $ | 6,174 |  |  | $ | 146,744 |
|  | Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Derivatives |  | $ | 35,634 |  |  | $ | (46 | ) |  | $ | 35,588 |  |  | $ | (24,469 | ) |  | $ | (9,494 | ) |  | $ | 1,625 |  |  | $ | 5,823 |  |  | $ | 41,411 |
|  | Cash collateral on securities lent |  |  | 6,031 |  |  |  | – |  |  |  | 6,031 |  |  |  | – |  |  |  | (5,989 | ) |  |  | 42 |  |  |  | – |  |  |  | 6,031 |
|  | Obligations related to securities sold under repurchase agreements |  |  | 151,567 |  |  |  | (21,525 | ) |  |  | 130,042 |  |  |  | – |  |  |  | (129,997 | ) |  |  | 45 |  |  |  | – |  |  |  | 130,042 |
|  | Total |  | $ | 193,232 |  |  | $ | (21,571 | ) |  | $ | 171,661 |  |  | $ | (24,469 | ) |  | $ | (145,480 | ) |  | $ | 1,712 |  |  | $ | 5,823 |  |  | $ | 177,484 |
2024 |  | Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Derivatives |  | $ | 29,965 |  |  | $ | (40 | ) |  | $ | 29,925 |  |  | $ | (21,777 | ) |  | $ | (4,394 | ) |  | $ | 3,754 |  |  | $ | 6,510 |  |  | $ | 36,435 |
|  | Cash collateral on securities borrowed |  |  | 17,028 |  |  |  | – |  |  |  | 17,028 |  |  |  | – |  |  |  | (14,432 | ) |  |  | 2,596 |  |  |  | – |  |  |  | 17,028 |
|  | Securities purchased under resale agreements |  |  | 86,497 |  |  |  | (2,776 | ) |  |  | 83,721 |  |  |  | – |  |  |  | (80,010 | ) |  |  | 3,711 |  |  |  | – |  |  |  | 83,721 |
|  | Total |  | $ | 133,490 |  |  | $ | (2,816 | ) |  | $ | 130,674 |  |  | $ | (21,777 | ) |  | $ | (98,836 | ) |  | $ | 10,061 |  |  | $ | 6,510 |  |  | $ | 137,184 |
|  | Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Derivatives |  | $ | 35,361 |  |  | $ | (40 | ) |  | $ | 35,321 |  |  | $ | (21,777 | ) |  | $ | (7,842 | ) |  | $ | 5,702 |  |  | $ | 5,333 |  |  | $ | 40,654 |
|  | Cash collateral on securities lent |  |  | 7,997 |  |  |  | – |  |  |  | 7,997 |  |  |  | – |  |  |  | (5,169 | ) |  |  | 2,828 |  |  |  | – |  |  |  | 7,997 |
|  | Obligations related to securities sold under repurchase agreements |  |  | 112,929 |  |  |  | (2,776 | ) |  |  | 110,153 |  |  |  | – |  |  |  | (109,368 | ) |  |  | 785 |  |  |  | – |  |  |  | 110,153 |
|  | Total |  | $ | 156,287 |  |  | $ | (2,816 | ) |  | $ | 153,471 |  |  | $ | (21,777 | ) |  | $ | (122,379 | ) |  | $ | 9,315 |  |  | $ | 5,333 |  |  | $ | 158,804 |
(1) | Comprises amounts related to financial instruments which qualify for offsetting. This amount excludes derivatives which are settled-to-market (STM) as STM derivatives are settled on a daily basis, resulting in derecognition, rather than offsetting, of the related amounts.
(2) | Comprises amounts subject to set-off under enforceable netting agreements, such as ISDA agreements, derivative exchange or clearing counterparty agreements, global master repurchase agreements, and global master securities lending agreements. Under such arrangements, all outstanding transactions governed by the relevant agreement can be offset if an event of default or other predetermined event occurs.
(3) | Collateral received and pledged amounts are reflected at fair value, but have been limited to the net balance sheet exposure so as not to include any over-collateralization.
(4) | Includes exchange-traded derivatives and derivatives which are STM.
The offsetting and collateral arrangements discussed above and other credit risk mitigation strategies used by CIBC are further explained in the “Credit risk” section of the MD&A. Certain amounts of securities received as collateral are restricted from being sold or re-pledged.

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- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Section Offsetting financial assets and financial liabilities -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS07_g13A-13F_TI -URIDate 2024-03-27 + Details
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