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Structured entities and derecognition of financial assets (Tables) | 12 Months Ended
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Oct. 31, 2025
Text Block [Abstract] |
Schedule of Unconsolidated Entity Balance Sheet Amounts and Maximum Exposure to Loss |
$ millions, as at October 31, 2025 |  | Single-seller and multi-seller conduits |  |  | Third-party structured vehicles |  |  | Loan financing |  |  | Other (1) |
On-balance sheet assets at carrying value (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and non-interest-bearing deposits with banks |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | 943 |
Securities |  |  | 592 |  |  |  | 6,022 |  |  |  | – |  |  |  | 791 |
Loans |  |  | 135 |  |  |  | 1,676 |  |  |  | 19,341 |  |  |  | 303 |
Investments in equity-accounted associates and joint ventures |  |  | – |  |  |  | 51 |  |  |  | – |  |  |  | 1 |
Total |  | $ | 727 |  |  | $ | 7,749 |  |  | $ | 19,341 |  |  | $ | 2,038 |
October 31, 2024 |  | $ | 377 |  |  | $ | 4,977 |  |  | $ | 10,640 |  |  | $ | 1,795 |
On-balance sheet liabilities at carrying value (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | 948 |
Derivatives (3) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 41 |
Other |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 267 |
Total |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | 1,256 |
October 31, 2024 |  | $ | – |  |  | $ | – |  |  | $ | – |  |  | $ | 1,050 |
Maximum exposure to loss, net of hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments and loans |  | $ | 727 |  |  | $ | 7,749 |  |  | $ | 19,341 |  |  | $ | 1,095 |
Notional of written derivatives, less fair value losses |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 18 |
Liquidity, credit facilities and commitments |  |  | 22,197 | (4) |  |  | 2,065 |  |  |  | 10,428 |  |  |  | 201 |
Less: hedges of investments, loans and written derivatives exposure |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (18 | )
Total |  | $ | 22,924 |  |  | $ | 9,814 |  |  | $ | 29,769 |  |  | $ | 1,296 |
October 31, 2024 |  | $ | 17,014 |  |  | $ | 6,630 |  |  | $ | 19,166 |  |  | $ | 1,323 |
(1) | Includes Community Reinvestment Act -related investment vehicles, CIBC-managed investment funds, capital vehicles and third-party structured vehicles related to structured credit run-off.
(2) | Excludes SEs established by CMHC, Fannie Mae, Freddie Mac, Ginnie Mae, FHLB, Federal Farm Credit Bank, and Student Loan Marketing Association.
(3) | Comprises written credit default swaps (CDS) and total return swaps (TRS) under which we assume exposures. Excludes foreign exchange derivatives, interest rate derivatives and other derivatives provided as part of normal client facilitation.
(4) | Excludes an additional $8.4 billion (2024: $6.2 billion) relating to our backstop liquidity facilities provided to the multi-seller conduits as part of their commitment to fund purchases of additional assets. Also excludes $592 million (2024: $276 million) of our direct investments in the multi-seller conduits which we consider investment exposure.
Schedule of Carrying Amount and Fair Value of Transferred Financial Assets that did not Qualify for Derecognition and Associated Financial Liabilities | The following table provides the carrying amount and fair value of transferred financial assets that did not qualify for derecognition and the associated financial liabilities:
$ millions, as at October 31 |  |  |  |  | 2025 |  |  |  |  |  | 2024 |
|  | Carrying amount |  |  | Fair value |  |  | Carrying amount |  |  | Fair value |
Residential mortgage securitizations (1) |  | $ | 14,368 |  |  | $ | 14,426 |  |  | $ | 14,612 |  |  | $ | 14,598 |
Securities held by counterparties as collateral under repurchase agreements (2) |  |  | 104,799 |  |  |  | 104,799 |  |  |  | 72,433 |  |  |  | 72,433 |
Securities lent for cash collateral (2) |  |  | 1,507 |  |  |  | 1,507 |  |  |  | 2,637 |  |  |  | 2,637 |
Securities lent for securities collateral (2) |  |  | 21,420 |  |  |  | 21,420 |  |  |  | 21,712 |  |  |  | 21,712 |
Transferred financial assets |  | $ | 142,094 |  |  | $ | 142,152 |  |  | $ | 111,394 |  |  | $ | 111,380 |
Associated liabilities (3) |  | $ | 142,478 |  |  | $ | 142,443 |  |  | $ | 111,704 |  |  | $ | 111,655 |
(1) | Consists mainly of Canadian residential mortgage loans transferred to Canada Housing Trust. Certain cash in transit balances related to the securitization process amounting to $470 million (2024: $410 million) have been applied to reduce these balances.
(2) | Does not include over-collateralization of assets pledged. Repurchase and securities lending arrangements are conducted with both CIBC-owned and third-party assets on a pooled basis. The carrying amounts represent an estimated allocation related to the transfer of our own financial assets.
(3) | Includes the obligation to return off-balance sheet securities collateral on securities lent and fair value hedge basis adjustments.

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