Enhanced Disclosure Task Force

The Enhanced Disclosure Task Force (EDTF), established by the Financial Stability Board, released its report “Enhancing the Risk Disclosures of Banks” in 2012, which included thirty-two disclosure recommendations. The index below provides the listing of these disclosures, 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 Pillar 3 report

Page references

General

1

Index of risk information – current page

 

 

 

2

Risk terminology and measures(1)

   

Page32

3

Top and emerging risks

Page47

   

4

Key future regulatory ratio requirements

Page32, 34, 72, 74

Page153

Page2, 6

Risk governance, risk management and business model

5

Risk management structure

Page42, 43

   

6

Risk culture and appetite

Page41, 44, 45

   

7

Risks arising from business activities

Page45, 50

   

8

Bank-wide stress testing

Page37, 47, 54, 60, 67, 70, 77

   

Capital adequacy and risk-weighted assets

9

Minimum capital requirements

Page30

Page153

 

10

Components of capital and reconciliation
to the consolidated regulatory balance
sheet

Page32

 

Page1 – 4

11

Regulatory capital flow statement

Page34

 

Page5

12

Capital management and planning

Page36

Page153

 

13

Business activities and risk-weighted
assets

Page33, 50

 

Page14

14

Risk-weighted assets and capital
requirements

Page31, 33

 

Page14

15

Credit risk by major portfolios

Page52 – 58

 

Page21, 22

16

Risk-weighted assets flow statement

Page33

 

Page14, 15

17

Back-testing of models

Page46, 54, 66, 77

 

Page11, 12

Liquidity

18

Liquid assets

Page71

   

Funding

19

Encumbered assets

Page71

   

20

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

Page75

   

21

Funding strategy and sources

Page73

   

Market risk

22

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

Page65

   

23

Significant trading and non-trading market risk factors

Page65 – 69

   

24

Model assumptions, limitations and
validation procedures

Page65 – 69

   

25

Stress testing and scenario analysis

Page37, 67

   

Credit risk

26

Analysis of credit risk exposures

Page55 – 63

Page129 – 135, 174

Page7 – 10

27

Impaired loan and forbearance policies

Page52, 60, 80

Page106, 107

 

28

Reconciliation of impaired loans and the allowance for credit losses

Page60

Page130

 

29

Counterparty credit risk arising from
derivatives

Page52, 56

Page145 – 146

Page10, 34(2)

30

Credit risk mitigation

Page52, 57

Page145 – 146

Page10, 19, 28

Other risks

31

Other risks

Page76 – 78

   

32

Discussion of publicly known risk events

Page76

Pge167

 
(1)
A detailed glossary of our risk and capital terminology is included on page 188 of the CIBC 2018 Annual Report.
(2)
Included in supplementary financial information package.