Enhanced Disclosure Task Force

The Enhanced Disclosure Task Force (EDTF) was established by the Financial Stability Board in 2012. The stated goal of the EDTF is to improve the quality, comparability, and transparency of risk disclosures. On October 29, 2012, the EDTF released its report “Enhancing the Risk Disclosures of Banks”, which included thirty-two disclosure recommendations, principally in the areas of risk governance, credit risk, market risk, liquidity risk, and capital adequacy. The index below provides the listing of disclosures prepared in response to the recommendations of the EDTF, along with their locations. EDTF disclosures are located in our management’s discussion and analysis, consolidated financial statements, and supplementary packages, which may be found on our website (www.cibc.com). No information on CIBC’s website, including the supplementary packages, should be considered incorporated herein by reference.

Table of page numbers for where to find disclosures recommended by the Enhanced Disclosure Task Force.

Topics

Recommendations

Disclosures

Management’s discussion and analysis

Consolidated financial statements

Supplementary regulatory capital disclosure

Page references

General

1

Index of risk information – current page

 

 

 

2

Risk terminology and measures(1)

   

Page29

3

Top and emerging risks

Page46

   

4

Key future regulatory ratio requirements

Page34, 69, 72

Page139

Page6

Risk governance, risk management and business model

5

Risk management structure

Page41, 42

   

6

Risk culture and appetite

Page40, 43, 44

   

7

Risks arising from business activities

Page44, 48

   

8

Bank-wide stress testing

Page36, 46, 52, 57, 64, 68, 74

   

Capital adequacy and risk-weighted assets

9

Minimum capital requirements

Page29

Page139

 

10

Components of capital and reconciliation
to the consolidated regulatory balance
sheet

Page31

 

Page1 – 4

11

Regulatory capital flow statement

Page33

 

Page5

12

Capital management and planning

Page35

Page139

 

13

Business activities and risk-weighted
assets

Page32 – 34, 48

 

Page7

14

Risk-weighted assets and capital
requirements

Page30, 32

 

Page7

15

Credit risk by major portfolios

Page51 – 55

 

Page13 – 20

16

Risk-weighted assets flow statement

Page33 – 34

 

Page8

17

Back-testing of models

Page45, 51, 63, 74

 

Page21, 22

Liquidity

18

Liquid assets

Page68

   

Funding

19

Encumbered assets

Page69

   

20

Contractual maturity of assets, liabilities
and off-balance sheet instruments

Page72

   

21

Funding strategy and sources

Page70

   

Market risk

22

Reconciliation of trading and non-trading
portfolios to the consolidated balance
sheet

Page62

   

23

Significant trading and non-trading market risk factors

Page62 – 66

   

24

Model assumptions, limitations and
validation procedures

Page62 – 66

   

25

Stress testing and scenario analysis

Page36, 64

   

Credit risk

26

Analysis of credit risk exposures

Page52 – 60

Page121 – 123, 163

Page9 – 12

27

Impaired loan and forbearance policies

Page50, 57, 77

Page103

 

28

Reconciliation of impaired loans and the
allowance for credit losses

Page50, 57

Page121

 

29

Counterparty credit risk arising from
derivatives

Page49, 53

Page133 – 134

Page12, 28 (2)

30

Credit risk mitigation

Page49, 50, 55

Page133 – 134

Page12, 25

Other risks

31

Other risks

Page73 – 75

   

32

Discussion of publicly known risk events

Page74

Page153

 
(1)
A detailed glossary of our risk and capital terminology is included on page 174.
(2)
Included in supplementary financial information package.
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