- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

+ References + Details

Note 5 - Credit Assets, Net of Allowance for Credit Losses - Portfolio Analysis (Details) - Loans [member] - CAD ($) $ in Thousands	Apr. 30, 2025	Jan. 31, 2025	Oct. 31, 2024	Apr. 30, 2024	Jan. 31, 2024	Oct. 31, 2023
Statement Line Items [Line Items]
Principal amount	$ 4,507,180		$ 4,217,642	$ 3,999,160
Accrued interest	21,590		21,777	21,700
Total credit assets, net of allowance for credit losses	4,523,812		4,236,116	4,018,458
Provision for credit commitments [member]
Statement Line Items [Line Items]
Allowance for credit losses	(4,958)		(3,303)	(2,402)
Receivable purchase program [member]
Statement Line Items [Line Items]
Principal amount	3,548,931		3,307,328	3,114,024
Receivable purchase program [member] \| Provision for credit commitments [member]
Statement Line Items [Line Items]
Allowance for credit losses	(3,000)	$ (1,971)	(783)	(207)	$ (65)	$ (100)
Multi-family residential loans and other [member]
Statement Line Items [Line Items]
Principal amount	958,249		910,314	885,136
Multi-family residential loans and other [member] \| Provision for credit commitments [member]
Statement Line Items [Line Items]
Allowance for credit losses	$ (1,958)	$ (2,262)	$ (2,520)	$ (2,195)	$ (2,321)	$ (2,413)