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Interest income and expense

12 Months Ended

Oct. 31, 2018

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Interest income and expense


Note 29		Interest income and expense

The table below provides the consolidated interest income and expense by accounting categories.


$ millions, for the year ended October 31				Interest income				Interest expense
2018		IFRS 9
		Measured at amortized cost ⁽¹⁾		$	15,275			$	7,139
		Debt securities measured at FVOCI ⁽¹⁾			749				n/a
		Other ⁽²⁾			1,481				301
		Total		$	17,505			$	7,440
2017		IAS 39
		Amortized cost and HTM ⁽¹⁾		$	11,712			$	4,359
		AFS debt securities ⁽¹⁾			480				n/a
		Other ⁽²⁾			1,401				257
		Total		$	13,593			$	4,616
2016		IAS 39
		Amortized cost and HTM ⁽¹⁾		$	10,309			$	3,509
		AFS debt securities ⁽¹⁾			376				n/a
		Other ⁽²⁾			1,407				217
		Total		$	12,092			$	3,726

(1)	Interest income for financial instruments that are measured at amortized cost and debt securities that are measured at FVOCI is calculated using the effective interest rate method.

(2)	Includes interest income and expenses, and dividend income for financial instruments that are mandatorily measured and designated at FVTPL (2017 and 2016: Trading and FVO Securities), and equity securities designated at FVOCI (2017 and 2016: AFS equity securities).

n/a	Not applicable.