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Offsetting of Financial Assets and Financial Liabilities | 12 Months Ended
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Oct. 31, 2025
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Offsetting of Financial Assets and Financial Liabilities | Note 18: Offsetting of Financial Assets and Financial Liabilities Financial assets and financial liabilities are offset and the net amount is reported in our Consolidated Balance Sheet when there is a legally enforceable right to offset the recognized amounts and an intention to settle on a net basis or realize the asset and settle the liability simultaneously. The following table presents the amounts that have been offset in our Consolidated Balance Sheet, including securities purchased under resale agreements, securities sold under repurchase agreements and derivative instruments, generally under a market settlement mechanism (e.g. an exchange or clearing house) where simultaneous net settlement can be achieved to eliminate credit and liquidity risk between counterparties. Also presented are amounts not offset in our Consolidated Balance Sheet related to transactions where a master netting agreement or similar arrangement is in place with a right to offset the amounts only in the event of default, insolvency or bankruptcy, or where the offset criteria have otherwise not been met.
(Canadian $ in millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2025 |
|  |  |  |  |  |  |  |  |  |  | Amounts not offset in the balance sheet |  |  |  |
|  | Gross amounts |  |  | Amounts offset in the balance sheet |  |  | Net amounts presented in the balance sheet |  |  | Impact of master netting agreements |  |  | Securities received/pledged as collateral (1) (2) |  |  | Cash collateral |  |  | Net amount (3) |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities borrowed or purchased under resale agreements |  | $ | 158,361 |  |  | $ | 28,940 |  |  | $ | 129,421 |  |  | $ | 6,899 |  |  | $ | 121,546 |  |  | $ | 49 |  |  | $ | 927 |
Derivative instruments |  |  | 57,489 |  |  |  | 338 |  |  |  | 57,151 |  |  |  | 43,254 |  |  |  | 2,655 |  |  |  | 5,665 |  |  |  | 5,577 |
|  | $ | 215,850 |  |  | $ | 29,278 |  |  | $ | 186,572 |  |  | $ | 50,153 |  |  | $ | 124,201 |  |  | $ | 5,714 |  |  | $ | 6,504 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments |  | $ | 59,067 |  |  | $ | 338 |  |  | $ | 58,729 |  |  | $ | 43,254 |  |  | $ | 2,657 |  |  | $ | 7,613 |  |  | $ | 5,205 |
Securities lent or sold under repurchase agreements |  |  | 163,907 |  |  |  | 28,940 |  |  |  | 134,967 |  |  |  | 6,899 |  |  |  | 127,526 |  |  |  | 126 |  |  |  | 416 |
|  | $ | 222,974 |  |  | $ | 29,278 |  |  | $ | 193,696 |  |  | $ | 50,153 |  |  | $ | 130,183 |  |  | $ | 7,739 |  |  | $ | 5,621 |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2024 |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Securities borrowed or purchased under resale agreements |  | $ | 135,282 |  |  | $ | 24,375 |  |  | $ | 110,907 |  |  | $ | 5,738 |  |  | $ | 103,814 |  |  | $ | 72 |  |  | $ | 1,283 |
Derivative instruments |  |  | 47,662 |  |  |  | 409 |  |  |  | 47,253 |  |  |  | 31,576 |  |  |  | 2,294 |  |  |  | 3,802 |  |  |  | 9,581 |
|  | $ | 182,944 |  |  | $ | 24,784 |  |  | $ | 158,160 |  |  | $ | 37,314 |  |  | $ | 106,108 |  |  | $ | 3,874 |  |  | $ | 10,864 |
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments |  | $ | 58,712 |  |  | $ | 409 |  |  | $ | 58,303 |  |  | $ | 31,576 |  |  | $ | 10,866 |  |  | $ | 7,378 |  |  | $ | 8,483 |
Securities lent or sold under repurchase agreements |  |  | 135,166 |  |  |  | 24,375 |  |  |  | 110,791 |  |  |  | 5,738 |  |  |  | 104,266 |  |  |  | 258 |  |  |  | 529 |
|  | $ | 193,878 |  |  | $ | 24,784 |  |  | $ | 169,094 |  |  | $ | 37,314 |  |  | $ | 115,132 |  |  | $ | 7,636 |  |  | $ | 9,012 |
| (1) | Financial assets received/pledged as collateral are disclosed at fair value and limited to the net balance sheet exposure (i.e. any over-collateralization is excluded from the table).
| (2) | Certain amounts of collateral are restricted from being sold or repledged except in the event of default or the occurrence of other predetermined events.
| (3) | Not intended to represent our actual exposure to credit risk.

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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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