v3.26.1
Fair Value Measurements (Tables)
9 Months Ended
Jul. 31, 2026
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Financial Assets and Liabilities not Carried at Fair Value
The following table reflects the fair value
 
of the Bank’s financial assets and liabilities not
 
carried at fair value.
Financial Assets and Liabilities not carried
 
at Fair Value
1
(millions of Canadian dollars)
As at
July 31, 2026
October 31, 2025
Carrying
Fair
Carrying
Fair
value
value
value
value
FINANCIAL ASSETS
Debt securities at amortized cost, net of allowance
 
for credit losses
Government and government-related
 
securities
 
$
169,806
$
168,522
$
183,593
$
182,478
Other debt securities
67,049
66,668
56,846
56,679
Total debt securities at amortized cost, net of allowance for credit losses
236,855
235,190
240,439
239,157
Total loans, net of allowance for loan losses
 
991,036
992,309
953,012
956,424
Total financial assets not carried at fair value
$
1,227,891
$
1,227,499
$
1,193,451
$
1,195,581
FINANCIAL LIABILITIES
Deposits
$
1,260,724
$
1,259,446
$
1,267,104
$
1,267,466
Securitization liabilities at amortized
 
cost
 
16,990
16,978
14,841
14,805
Subordinated notes and debentures
 
 
10,523
 
10,536
 
10,733
10,929
Total financial liabilities not carried at fair value
$
1,288,237
$
1,286,960
$
1,292,678
$
1,293,200
This table excludes financial assets and liabilities where the carrying value approximates their fair value.
Schedule of Transfers Between Fair Value Hierarchy Levels
Transfers Between Fair Value Hierarchy Levels
(millions of Canadian dollars)
For the three months ended
July 31, 2026
July 31, 2025
Level 1 to Level 2
Level 2 to Level 1
Level 1 to Level 2
Level 2 to Level 1
Trading loans, securities, and other
$
1,613
$
1,569
$
4,599
$
850
Financial assets at fair value through other
 
comprehensive
income
2
111
149
Obligations related to securities sold
 
short
2,010
1,097
3,543
556
For the nine months ended
July 31, 2026
July 31, 2025
Level 1 to Level 2
Level 2 to Level 1
Level 1 to Level 2
Level 2 to Level 1
Trading loans, securities, and other
$
2,071
$
430
$
139
$
666
Financial assets at fair value through other
 
comprehensive
income
996
514
156
1,653
Obligations related to securities sold
 
short
2,305
874
717
Schedule of Reconciliation of Changes in Fair Value for Level 3 Assets and Liabilities
The following tables set out changes in fair
 
value of all assets and liabilities measured
 
at fair value using significant Level 3 unobservable
 
inputs for the three and
nine months ended July 31, 2026 and July
 
31, 2025.
Reconciliation of Changes in Fair Value for Level 3 Assets and Liabilities
(millions of Canadian dollars)
Change in
unrealized
Fair
Total realized and
Fair
 
gains
value as at
unrealized gains (losses)
Movements
1
Transfers
value as at
 
(losses) on
May 1
Included
Included
Purchases/
Sales/
Into
Out of
July 31
instruments
2026
in income
2
in OCI
3,4
Issuances
 
Settlements
Level 3
Level 3
2026
still held
5
FINANCIAL ASSETS
 
Trading loans, securities,
 
and other
Other debt securities
$
48
$
$
$
$
4
$
6
$
$
58
$
Equity securities
25
1
19
(19)
26
Trading loans
426
(43)
383
 
 
499
(42)
19
(15)
6
467
 
Non-trading financial
assets at fair value
through profit or loss
Securities
1,529
33
46
(38)
(2)
1,568
3
Loans
1
1
1,530
33
46
(38)
(2)
1,569
3
Financial assets at fair value
through other
 
comprehensive income
Other debt securities
Equity securities
 
2,143
9
14
425
(9)
2,582
12
 
$
2,143
$
9
$
14
$
425
$
(9)
$
$
$
2,582
$
12
FINANCIAL LIABILITIES
Trading deposits
6
$
(158)
$
(3)
$
$
(16)
$
33
$
$
(121)
$
(265)
$
12
Derivatives
7
Interest rate contracts
 
(77)
11
2
(64)
 
(8)
Foreign exchange contracts
(1)
1
(3)
1
(2)
2
Equity contracts
(107)
1
117
11
118
Commodity and other contracts
36
(12)
(5)
(18)
1
(18)
 
(149)
1
(3)
(3)
100
(54)
 
94
Financial liabilities designated
at fair value through profit
or loss
 
(4)
(3)
(4)
8
(3)
 
Change in
unrealized
Fair
Total realized and
Fair
gains
value as at
unrealized gains (losses)
Movements
1
Transfers
value as at
(losses) on
November 1
Included
Included
Purchases/
Sales/
Into
Out of
July 31
instruments
2025
in income
2
in OCI
4
Issuances
Settlements
Level 3
Level 3
2026
still held
5
FINANCIAL ASSETS
 
Trading loans, securities,
 
and other
Other debt securities
$
67
$
(1)
$
$
$
(18)
$
11
$
(1)
$
58
$
(4)
Equity securities
25
1
19
(19)
26
Trading loans
(166)
549
383
 
 
92
(166)
568
(37)
11
(1)
467
 
(4)
Non-trading financial
assets at fair value
through profit or loss
Securities
1,567
70
165
(236)
4
(2)
1,568
35
Loans
1
1
1,567
70
166
(236)
4
(2)
1,569
35
Financial assets at fair value
through other
 
comprehensive income
Other debt securities
Equity securities
 
1,911
9
24
735
(97)
2,582
20
 
$
1,911
$
9
$
24
$
735
$
(97)
$
$
$
2,582
$
20
FINANCIAL LIABILITIES
Trading deposits
6
$
(273)
$
36
$
$
(22)
$
107
$
$
(113)
$
(265)
$
56
Derivatives
7
Interest rate contracts
 
(68)
4
(64)
(3)
Foreign exchange contracts
(2)
5
(3)
(2)
(2)
3
Equity contracts
(155)
21
1
(5)
1
148
11
144
Commodity and other contracts
(55)
52
4
(6)
24
(18)
1
45
 
(280)
78
5
(7)
22
128
(54)
189
Financial liabilities designated
at fair value through profit
or loss
 
(2)
(5)
(13)
17
(3)
(9)
Includes foreign exchange.
2
 
Gains/losses on financial assets and liabilities are recognized within Non-interest Income on the Interim Consolidated
 
Statement of Income.
3
 
Other comprehensive income (OCI).
4
 
Includes realized gains/losses transferred to retained earnings on disposal of equities designated at FVOCI. Refer
 
to Note 5 for further details.
5
 
Changes in unrealized gains/losses on financial assets at FVOCI are recognized in accumulated other comprehensive
 
income (AOCI).
6
 
Issuances and repurchases of trading deposits are reported on a gross basis.
7
 
Consists of derivative assets of $
48
 
million (April 30, 2026/May 1, 2026 – $
76
 
million; October 31, 2025/November 1, 2025 – $
11
 
million) and derivative liabilities of $
102
 
million
(April 30, 2026/May 1, 2026 – $
225
 
million; October 31, 2025/November 1, 2025 – $
291
 
million) which have been netted in this table for presentation purposes only.
Reconciliation of Changes in Fair Value for Level 3 Assets and Liabilities
(millions of Canadian dollars)
Change in
unrealized
Fair
Total realized and
Fair
gains
value as at
unrealized gains (losses)
Movements
1
Transfers
value as at
(losses) on
May 1
Included
Included
Purchases/
Sales/
Into
Out of
July 31
instruments
2025
in income
2
in OCI
3
Issuances
 
Settlements
Level 3
Level 3
2025
still held
4
FINANCIAL ASSETS
 
Trading loans, securities,
 
and other
Other debt securities
$
6
$
(1)
$
$
$
(1)
$
5
$
(2)
$
7
$
(1)
Equity securities
28
28
 
 
34
(1)
(1)
5
(2)
35
 
(1)
Non-trading financial
assets at fair value
through profit or loss
Securities
1,253
22
220
(11)
1,484
12
1,253
22
220
(11)
1,484
12
Financial assets at fair value
through other
 
comprehensive income
Other debt securities
Equity securities
 
2,808
2
2
(659)
2,153
2
 
$
2,808
$
$
2
$
2
$
(659)
$
$
$
2,153
$
2
FINANCIAL LIABILITIES
Trading deposits
5
$
(384)
$
3
$
$
(45)
$
27
$
$
1
$
(398)
$
4
Derivatives
6
Interest rate contracts
 
(81)
15
2
(64)
 
(5)
Foreign exchange contracts
(1)
4
(1)
(1)
1
2
6
Equity contracts
(131)
(3)
(1)
3
(132)
(4)
Commodity and other contracts
(20)
31
1
12
26
 
(233)
47
1
(1)
4
(182)
 
23
Financial liabilities designated
at fair value through profit
or loss
 
(1)
(5)
4
(2)
 
Change in
unrealized
Fair
Total realized and
Fair
gains
value as at
unrealized gains (losses)
Movements
1
Transfers
value as at
(losses) on
November 1
Included
Included
Purchases/
Sales/
Into
Out of
July 31
instruments
2024
in income
2
in OCI
3
Issuances
Settlements
Level 3
Level 3
2025
still held
4
FINANCIAL ASSETS
 
Trading loans, securities,
 
and other
Other debt securities
$
26
$
(1)
$
$
1
$
(23)
$
6
$
(2)
$
7
$
(2)
Equity securities
 
12
1
22
(7)
28
(1)
 
 
38
23
(30)
6
(2)
35
 
(3)
Non-trading financial
assets at fair value
through profit or loss
Securities
1,233
12
296
(47)
(10)
1,484
(16)
1,233
12
296
(47)
(10)
1,484
(16)
Financial assets at fair value
through other
 
comprehensive income
Other debt securities
7
(7)
Equity securities
 
3,355
5
4
(1,211)
2,153
 
$
3,362
$
$
5
$
4
$
(1,218)
$
$
$
2,153
$
FINANCIAL LIABILITIES
Trading deposits
5
$
(505)
$
31
$
$
(169)
$
243
$
$
2
$
(398)
$
38
Derivatives
6
Interest rate contracts
 
(158)
83
11
(64)
 
85
Foreign exchange contracts
1
(13)
2
8
4
2
2
Equity contracts
(24)
(106)
(3)
(2)
3
(132)
(106)
Commodity and other contracts
(10)
22
12
20
 
(191)
(14)
10
6
7
(182)
 
1
Financial liabilities designated
at fair value through profit
or loss
 
(24)
7
(19)
34
(2)
 
1
Includes foreign exchange.
2
 
Gains/losses on financial assets and liabilities are recognized within Non-interest Income on the Interim Consolidated
 
Statement of Income.
3
 
Includes realized gains/losses transferred to retained earnings on disposal of equities designated at FVOCI. Refer
 
to Note 5 for further details.
4
 
Changes in unrealized gains/losses on financial assets at FVOCI are recognized in AOCI.
5
 
Issuances and repurchases of trading deposits are reported on a gross basis.
6
 
Consists of derivative assets of $
49
 
million (April 30, 2025/May 1, 2025 – $
32
 
million; October 31, 2024/November 1, 2024 – $
30
 
million) and derivative liabilities of $
231
 
million
(April 30, 2025/May 1, 2025 – $
265
 
million; October 31, 2024/November 1, 2024 – $
221
 
million) which have been netted in this table for presentation purposes only.
At fair value [member]  
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Fair Value Hierarchy for Assets and Liabilities
The following table presents the levels within
 
the fair value hierarchy for each of the assets
 
and liabilities measured at fair value on a
 
recurring basis as at
July 31, 2026 and October 31, 2025.
Fair Value Hierarchy for Assets and Liabilities Measured at Fair Value on a Recurring Basis
(millions of Canadian dollars)
As at
July 31, 2026
October 31, 2025
Level 1
Level 2
Level 3
Total
Level 1
Level 2
Level 3
Total
FINANCIAL ASSETS AND COMMODITIES
Trading loans, securities, and other
1
Government and government-related securities
Canadian government debt
Federal
$
4,750
$
2,957
$
$
7,707
$
4,892
$
3,875
$
$
8,767
Provinces
 
5,994
5,994
4,537
4,537
U.S. federal, state, municipal governments,
 
and agencies debt
2,215
21,461
23,676
2,973
20,811
23,784
Other OECD
2
 
government-guaranteed debt
504
5,388
5,892
283
5,818
6,101
Mortgage-backed securities
699
699
768
768
Other debt securities
Canadian issuers
 
7,279
53
7,332
6,695
67
6,762
Other issuers
17,383
5
17,388
16,508
16,508
Equity securities
92,128
229
26
92,383
87,713
171
25
87,909
Trading loans
 
31,997
383
32,380
30,032
30,032
Commodities
23,143
1,539
24,682
33,446
1,521
34,967
Retained interests
1
1
 
122,740
94,926
467
218,133
129,307
90,737
92
220,136
Non-trading financial assets at fair value
 
through profit or loss
Securities
704
6,023
1,568
8,295
465
 
5,019
1,567
7,051
Loans
1,238
1
1,239
344
344
704
7,261
1,569
9,534
465
5,363
1,567
7,395
Derivatives
Interest rate contracts
 
3
12,084
12
12,099
6
 
10,990
8
11,004
Foreign exchange contracts
 
73
42,448
5
42,526
30
53,576
3
53,609
Credit contracts
 
99
99
44
44
Equity contracts
 
115
19,781
11
19,907
162
12,534
12,696
Commodity and other contracts
 
345
5,059
20
5,424
752
4,867
5,619
536
79,471
48
80,055
950
82,011
11
82,972
Financial assets designated at
fair value through profit or loss
Securities
1
7,071
7,071
 
6,986
6,986
7,071
7,071
6,986
6,986
Financial assets at fair value through other
 
comprehensive income
Government and government-related securities
Canadian government debt
Federal
99
16,379
16,478
100
15,791
15,891
Provinces
 
24,931
24,931
21,080
21,080
U.S. federal, state, municipal governments,
 
and agencies debt
521
53,749
54,270
851
53,641
54,492
Other OECD government-guaranteed debt
9,791
9,791
7,875
7,875
Mortgage-backed securities
1,646
1,646
1,896
1,896
Other debt securities
Asset-backed securities
8,374
8,374
8,709
8,709
Corporate and other debt
15,464
15,464
13,091
13,091
Equity securities
1,153
29
2,582
3,764
1,136
1,911
3,047
Loans
374
374
288
288
 
1,773
130,737
2,582
135,092
2,087
122,371
1,911
126,369
Securities purchased under reverse
repurchase agreements
146,167
146,167
7,574
7,574
FINANCIAL LIABILITIES
Trading deposits
 
 
43,221
 
265
 
43,486
 
37,609
273
37,882
Derivatives
 
Interest rate contracts
 
3
11,899
76
11,978
6
 
9,572
 
76
 
9,654
Foreign exchange contracts
 
68
32,295
7
32,370
24
42,496
5
42,525
Credit contracts
 
349
349
440
440
Equity contracts
 
25,409
25,409
19,528
155
19,683
Commodity and other contracts
 
640
4,543
19
5,202
806
6,193
55
7,054
711
74,495
102
75,308
836
78,229
291
 
79,356
Securitization liabilities at fair value
26,491
26,491
 
25,283
 
 
25,283
Financial liabilities designated at fair value
through profit or loss
213,019
3
213,022
 
197,633
 
2
 
197,635
Obligations related to securities sold short
1
 
14,451
27,473
41,924
15,342
 
28,453
 
 
43,795
Obligations related to securities sold
under repurchase agreements
172,099
172,099
11,557
11,557
Balances reflect the reduction of securities owned (long positions) by the amount of identical securities sold but
 
not yet purchased (short positions).
2
Organisation for Economic Co-operation and Development (OECD).