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Financial instruments - disclosures
 12 Months Ended
Oct. 31, 2025
Text Block [Abstract]  
Financial instruments - disclosures
Note 26
  
Financial instruments – disclosures
 
Certain disclosures required by IFRS 7 are provided in the shaded sections of the “MD&A – Management of risk”, as permitted by IFRS. The following table provides a cross-referencing of those disclosures in the MD&A.
 
Description
  
Section
    
For each type of risk arising from financial instruments, an entity shall disclose: the exposure to risks and how they arise; objectives, policies and processes used for managing the risks; methods used to measure the risk; and description of collateral.  
Risk overview
  
 
Credit risk
  
 
Market risk
  
   
Liquidity risk
  
   
Operational risk
  
   
Reputation and legal risks
  
   
Regulatory compliance risk
  
   
Conduct and culture risk
  
Credit risk: gross exposure to credit risk, credit quality and concentration of exposures.
  
Credit risk
  
Market risk: trading portfolios – Value-at-Risk; non-trading portfolios – interest rate risk, foreign exchange risk and equity risk.  
Market risk
  
Liquidity risk: liquid assets, maturity of financial assets and liabilities, and credit commitments.
  
Liquidity risk
  
We have provided quantitative disclosures related to credit risk consistent with Basel guidelines in the “Credit risk” section of the MD&A. The table below sets out the categories of the on-balance sheet exposures that are subject to the credit risk framework as set out in the CAR Guideline issued by OSFI under the different Basel approaches based on the carrying value of those exposures in our consolidated financial statements. The credit risk framework includes CCR exposures arising from OTC derivatives, repo-style transactions and trades cleared through CCPs, as well as securitization exposures. Items not subject to the credit risk framework include exposures that are subject to the market risk framework, amounts that are not subject to capital requirements or are subject to deduction from capital, and amounts relating to CIBC’s insurance subsidiaries, which are excluded from the scope of regulatory consolidation.
 
$ millions, as at October 31
 
IRB
approach 
 
 
Standardized
approach
 
 
Other
credit risk 
(1)
 
 
Securitization
approach
 
 
Total
subject to
credit risk
 
 
Not
subject to
credit risk
 
 
Total
consolidated
balance sheet
 
2025
  
Cash and deposits with banks
  
$
38,725
 
  
$
2,864
 
  
$
2,414
 
  
$
–
 
  
$
44,003
 
  
$
–
 
  
$
44,003
 
 
Securities
  
 
150,549
 
  
 
5,594
 
  
 
–
 
  
 
3,696
 
  
 
159,839
 
  
 
123,396
 
  
 
283,235
 
 
Cash collateral on securities borrowed
  
 
21,694
 
  
 
3
 
  
 
–
 
  
 
–
 
  
 
21,697
 
  
 
–
 
  
 
21,697
 
 
Securities purchased under resale agreements
  
 
66,181
 
  
 
–
 
  
 
–
 
  
 
2,863
 
  
 
69,044
 
  
 
17,651
 
  
 
86,695
 
 
Loans
(2)
  
 
548,529
 
  
 
16,267
 
  
 
1,155
 
  
 
25,086
 
  
 
591,037
 
  
 
2,859
 
  
 
593,896
 
 
Allowance for credit losses
  
 
(4,085
) 
  
 
(307
) 
  
 
–
 
  
 
–
 
  
 
(4,392
) 
  
 
–
 
  
 
(4,392
)
 
Derivative instruments
  
 
38,352
 
  
 
–
 
  
 
–
 
  
 
–
 
  
 
38,352
 
  
 
–
 
  
 
38,352
 
   
Other assets
  
 
25,125
 
  
 
1,832
 
  
 
9,769
 
  
 
130
 
  
 
36,856
 
  
 
16,596
 
  
 
53,452
 
   
Total credit exposures
  
$
885,070
 
  
$
26,253
 
  
$
13,338
 
  
$
31,775
 
  
$
956,436
 
  
$
160,502
 
  
$
1,116,938
 
2024
  
Total credit exposures
   $   839,643     $   24,493     $   12,107     $   23,509     $   899,752     $   142,233     $   1,041,985  
 
(1)
Includes credit risk exposures arising from other assets that are subject to the credit risk framework but are not included in the standardized or IRB frameworks, including other balance sheet assets which are risk-weighted at 100%, significant investments in the capital of non-financial institutions, and amounts below the thresholds for capital deduction that are risk-weighted at 250%.
(2)
Includes customers’ liability under acceptances of $10 million.