Note 5 - Loans, Net of Allowance for Credit Losses (Tables)

3 Months Ended

Jan. 31, 2023

Statement Line Items [Line Items]

Discosure of loans, net [text block]

(thousands of Canadian dollars)
	January 31			October 31			January 31
	2023			2022			2022
Point-of-sale loans and leases	$	2,414,266		$	2,220,894		$	1,439,781
Commercial real estate mortgages		752,138			710,369			722,829
Commercial real estate loans		12,811			13,165			14,600
Public sector and other financing		42,523			35,452			31,247
		3,221,738			2,979,880			2,208,457
Allowance for credit losses		(2,289	)		(1,904	)		(1,455	)
Accrued interest		15,634			14,702			8,636
Total loans, net of allowance for credit losses	$	3,235,083		$	2,992,678		$	2,215,638

Disclosure of loans by lending asset category [text block]

	As at January 31, 2023												As at October 31, 2022
(thousands of Canadian dollars)	Stage 1			Stage 2			Stage 3			Total			Stage 1			Stage 2			Stage 3			Total
Point-of-sale loans and leases	$	2,407,986		$	4,598		$	1,682		$	2,414,266		$	2,215,388		$	5,227		$	279		$	2,220,894
ECL allowance		583			-			-			583			545			-			-			545
EL %		0.02	%		0.00	%		0.00	%		0.02	%		0.02	%		0.00	%		0.00	%		0.02	%
Commercial real estate mortgages	$	668,730		$	83,408		$	-		$	752,138		$	599,113		$	111,256		$	-		$	710,369
ECL allowance		1,517			74			-			1,591			1,150			137			-			1,287
EL %		0.23	%		0.09	%		0.00	%		0.21	%		0.19	%		0.12	%		0.00	%		0.18	%
Commercial real estate loans	$	12,811		$	-		$	-		$	12,811		$	13,165		$	-		$	-		$	13,165
ECL allowance		57			-			-			57			54			-			-			54
EL %		0.44	%		0.00	%		0.00	%		0.44	%		0.41	%		0.00	%		0.00	%		0.41	%
Public sector and other financing	$	42,348		$	175		$	-		$	42,523		$	35,273		$	179		$	-		$	35,452
ECL allowance		55			3			-			58			17			1			-			18
EL %		0.13	%		1.71	%		0.00	%		0.14	%		0.05	%		0.56	%		0.00	%		0.05	%
Total loans	$	3,131,875		$	88,181		$	1,682		$	3,221,738		$	2,862,939		$	116,662		$	279		$	2,979,880
Total ECL allowance		2,212			77			-			2,289			1,766			138			-			1,904
Total EL %		0.07	%		0.09	%		0.00	%		0.07	%		0.06	%		0.12	%		0.00	%		0.06	%

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]

(thousands of Canadian dollars)
	Reported			100%			100%			100%
	ECL		Upside			Baseline			Downside
Allowance for expected credit losses	$	2,289	$	1,857		$	2,772		$	4,025
Variance from reported ECL				(432	)		483			1,736
Variance from reported ECL (%)				(19	%)		21	%		76	%

Disclosure of Reconciliation of changes in allowance account for credit losses of financial assets [text block]

(thousands of Canadian dollars)	Stage 1			Stage 2			Stage 3		Total
Point-of-sale loans and leases
Balance at beginning of period	$	545		$	-		$	-	$	545
Transfer in (out) to Stage 1		38			(38	)		-		-
Transfer in (out) to Stage 2		(54	)		54			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		54			(16	)		-		38
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		38			-			-		38
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	583		$	-		$	-	$	583
Commercial real estate mortgages
Balance at beginning of period	$	1,150		$	137		$	-	$	1,287
Transfer in (out) to Stage 1		62			(62	)		-		-
Transfer in (out) to Stage 2		(30	)		30			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		263			(31	)		-		232
Loan originations		86			-			-		86
Derecognitions and maturities		(14	)		-			-		(14	)
Provision for (recovery of) credit losses		367			(63	)		-		304
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	1,517		$	74		$	-	$	1,591
Commercial real estate loans
Balance at beginning of period	$	54		$	-		$	-	$	54
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		3			-			-		3
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		3			-			-		3
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	57		$	-		$	-	$	57
Public sector and other financing
Balance at beginning of period	$	17		$	1		$	-	$	18
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		11			2			-		13
Loan originations		27			-			-		27
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		38			2			-		40
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	55		$	3		$	-	$	58
Total balance at end of period	$	2,212		$	77		$	-	$	2,289

(thousands of Canadian dollars)	Stage 1			Stage 2			Stage 3		Total
Point-of-sale loans and leases
Balance at beginning of period	$	275		$	-		$	-	$	275
Transfer in (out) to Stage 1		38			(38	)		-		-
Transfer in (out) to Stage 2		(58	)		58			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		115			(20	)		-		95
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		95			-			-		95
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	370		$	-		$	-	$	370
Commercial real estate mortgages
Balance at beginning of period	$	980		$	134		$	-	$	1,114
Transfer in (out) to Stage 1		14			(14	)		-		-
Transfer in (out) to Stage 2		(4	)		4			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		(28	)		(24	)		-		(52	)
Loan originations		80			-			-		80
Derecognitions and maturities		(93	)		(4	)		-		(97	)
Provision for (recovery of) credit losses		(31	)		(38	)		-		(69	)
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	949		$	96		$	-	$	1,045
Commercial real estate loans
Balance at beginning of period	$	45		$	-		$	-	$	45
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		(9	)		-			-		(9	)
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		(9	)		-			-		(9	)
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	36		$	-		$	-	$	36
Public sector and other financing
Balance at beginning of period	$	16		$	3		$	-	$	19
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		(11	)		(3	)		-		(14	)
Loan originations		-			-			-		-
Derecognitions and maturities		(1	)		-			-		(1	)
Provision for (recovery of) credit losses		(12	)		(3	)		-		(15	)
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	4		$	-		$	-	$	4
Total balance at end of period	$	1,359		$	96		$	-	$	1,455