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Offsetting Financial Assets and Financial Liabilities | 12 Months Ended
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Oct. 31, 2025
Text Block [Abstract] |
Offsetting Financial Assets and Financial Liabilities |
10 | Offsetting Financial Assets and Financial Liabilities
The Bank is eligible to present certain financial assets and financial liabilities as listed in the table below on a net basis on the Consolidated Statement of Financial Position pursuant to criteria described in Note 3 – Material accounting policies. The following tables provide information on the impact of offsetting on the Bank’s Consolidated Statement of Financial Position, as well as the financial impact of netting for instruments that are subject to enforceable master netting arrangements or similar agreements, but do not qualify for offsetting in the Consolidated Statement of Financial Position, as well as available cash and financial instrument collateral.
As at October 31, 2025 ($ millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Types of financial assets |  | Gross amounts of recognized financial instruments |  |  | Gross amounts of recognized financial instruments offset in the Consolidated Statement of Financial Position |  |  | Net amounts of financial instruments presented in the Consolidated Statement of Financial Position |  |  | Related amounts not offset in the Consolidated Statement of Financial Position |  |  |  |
| Impact of master netting arrangements or similar agreements (1) |  |  | Collateral (2)(4) |  |  | Net amount (3) |
Derivative financial instruments |  | $ | 46,531 |  |  | $ | – |  |  | $ | 46,531 |  |  | $ | (32,293 | ) |  | $ | (5,783 | ) |  | $ | 8,455 |
Securities purchased under resale agreements and securities borrowed |  |  | 334,972 |  |  |  | (131,964 | ) |  |  | 203,008 |  |  |  | (16,221 | ) |  |  | (184,376 | ) |  |  | 2,411 |
Total |  | $ | 381,503 |  |  | $ | (131,964 | ) |  | $ | 249,539 |  |  | $ | (48,514 | ) |  | $ | (190,159 | ) |  | $ | 10,866 |
Types of financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments |  | $ | 56,031 |  |  | $ | – |  |  | $ | 56,031 |  |  | $ | (32,293 | ) |  | $ | (13,976 | ) |  | $ | 9,762 |
Obligations related to securities sold under repurchase agreements and securities lent |  |  | 321,108 |  |  |  | (131,964 | ) |  |  | 189,144 |  |  |  | (16,221 | ) |  |  | (168,607 | ) |  |  | 4,316 |
Total |  | $ | 377,139 |  |  | $ | (131,964 | ) |  | $ | 245,175 |  |  | $ | (48,514 | ) |  | $ | (182,583 | ) |  | $ | 14,078 |
As at October 31, 2024 ($ millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Types of financial assets |  | Gross amounts of recognized financial instruments |  |  | Gross amounts of recognized financial instruments offset in the Consolidated Statement of Financial Position |  |  | Net amounts of financial instruments presented in the Consolidated Statement of Financial Position |  |  | Related amounts not offset in the Consolidated statement of Financial Position |  |  |  |
| Impact of master netting arrangements or similar agreements (1) |  |  | Collateral (2)(4) |  |  | Net amount (3) |
Derivative financial instruments |  | $ | 44,379 |  |  | $ | – |  |  | $ | 44,379 |  |  | $ | (29,949 | ) |  | $ | (5,559 | ) |  | $ | 8,871 |
Securities purchased under resale agreements and securities borrowed |  |  | 318,531 |  |  |  | (117,988 | ) |  |  | 200,543 |  |  |  | (19,551 | ) |  |  | (178,816 | ) |  |  | 2,176 |
Total |  | $ | 362,910 |  |  | $ | (117,988 | ) |  | $ | 244,922 |  |  | $ | (49,500 | ) |  | $ | (184,375 | ) |  | $ | 11,047 |
Types of financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial instruments |  | $ | 51,260 |  |  | $ | – |  |  | $ | 51,260 |  |  | $ | (29,949 | ) |  | $ | (11,565 | ) |  | $ | 9,746 |
Obligations related to securities sold under repurchase agreements and securities lent |  |  | 308,437 |  |  |  | (117,988 | ) |  |  | 190,449 |  |  |  | (19,551 | ) |  |  | (166,734 | ) |  |  | 4,164 |
Total |  | $ | 359,697 |  |  | $ | (117,988 | ) |  | $ | 241,709 |  |  | $ | (49,500 | ) |  | $ | (178,299 | ) |  | $ | 13,910 |
(1) | Amounts that are subject to master netting arrangements or similar agreements but were not offset in the Consolidated Statement of Financial Position because they did not meet the net settlement/simultaneous settlement criteria; or because the rights of set off are conditional upon the default of the counterparty only.
(2) | Cash and financial instrument collateral amounts received or pledged in relation to the total amounts of financial assets and financial liabilities, including those that were not offset in the Consolidated Statement of Financial Position. These amounts are disclosed at fair value and the rights of set off are conditional upon the default of the counterparty.
(3) | Not intended to represent the Bank’s actual exposure to credit risk, as a variety of credit mitigation strategies are employed in addition to offsetting and collateral arrangements.
(4) | Derivative financial instruments assets include cash collateral of $4,774 million (2024 – $4,505 million) and non-cash collateral of $1,009 million (2024 – $1,054 million). Derivative financial instruments liabilities include cash collateral of $11,750 million (2024 – $10,847 million) and non-cash collateral of $2,226 million (2024 – $718 million).

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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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