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

6 Months Ended

Apr. 30, 2023

Statement Line Items [Line Items]

Discosure of loans, net [text block]

(thousands of Canadian dollars)
	April 30			October 31			April 30
	2023			2022			2022
Point-of-sale loans and leases	$	2,538,917		$	2,220,894		$	1,610,336
Commercial real estate mortgages		807,828			710,369			782,274
Commercial real estate loans		11,996			13,165			14,065
Public sector and other financing		46,350			35,452			35,529
		3,405,091			2,979,880			2,442,204
Allowance for credit losses		(2,526	)		(1,904	)		(1,533	)
Accrued interest		16,890			14,702			9,605
Total loans, net of allowance for credit losses	$	3,419,455		$	2,992,678		$	2,450,276

Disclosure of loans by lending asset category [text block]

	As at April 30, 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	$	2,527,006		$	7,481		$	4,430		$	2,538,917		$	2,215,388		$	5,227		$	279		$	2,220,894
ECL allowance		627			-			-			627			545			-			-			545
EL %		0.02	%		0.00	%		0.00	%		0.02	%		0.02	%		0.00	%		0.00	%		0.02	%
Commercial real estate mortgages	$	741,980		$	50,937		$	14,911		$	807,828		$	599,113		$	111,256		$	-		$	710,369
ECL allowance		1,647			120			-			1,767			1,150			137			-			1,287
EL %		0.22	%		0.24	%		0.00	%		0.22	%		0.19	%		0.12	%		0.00	%		0.18	%
Commercial real estate loans	$	11,996		$	-		$	-		$	11,996		$	13,165		$	-		$	-		$	13,165
ECL allowance		59			-			-			59			54			-			-			54
EL %		0.49	%		0.00	%		0.00	%		0.49	%		0.41	%		0.00	%		0.00	%		0.41	%
Public sector and other financing	$	46,178		$	172		$	-		$	46,350		$	35,273		$	179		$	-		$	35,452
ECL allowance		70			3			-			73			17			1			-			18
EL %		0.15	%		1.74	%		0.00	%		0.16	%		0.05	%		0.56	%		0.00	%		0.05	%
Total loans	$	3,327,160		$	58,590		$	19,341		$	3,405,091		$	2,862,939		$	116,662		$	279		$	2,979,880
Total ECL allowance		2,403			123			-			2,526			1,766			138			-			1,904
Total EL %		0.07	%		0.21	%		0.00	%		0.07	%		0.06	%		0.12	%		0.00	%		0.06	%

(thousands of Canadian dollars)	Stage 1			Stage 2			Stage 3			Total
Point-of-sale loans and leases
Balance at beginning of period	$	583		$	-		$	-		$	583
Transfer in (out) to Stage 1		32			(32	)		-			-
Transfer in (out) to Stage 2		(118	)		118			-			-
Transfer in (out) to Stage 3		-			-			-			-
Net remeasurement of loss allowance		130			(86	)		-			44
Loan originations		-			-			-			-
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		44			-			-			44
Write-offs		-			-			-			-
Recoveies		-			-			-			-
Balance at end of period	$	627		$	-		$	-		$	627
Commercial real estate mortgages
Balance at beginning of period	$	1,517		$	74		$	-		$	1,591
Transfer in (out) to Stage 1		17			(17	)		-			-
Transfer in (out) to Stage 2		(88	)		88			-			-
Transfer in (out) to Stage 3		-			(13	)		13			-
Net remeasurement of loss allowance		159			(7	)		(13	)		139
Loan originations		63			-			-			63
Derecognitions and maturities		(21	)		(5	)		-			(26	)
Provision for (recovery of) credit losses		130			46			-			176
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	1,647		$	120		$	-		$	1,767
Commercial real estate loans
Balance at beginning of period	$	57		$	-		$	-		$	57
Transfer in (out) to Stage 1		-			-			-			-
Transfer in (out) to Stage 2		-			-			-			-
Transfer in (out) to Stage 3		-			-			-			-
Net remeasurement of loss allowance		2			-			-			2
Loan originations		-			-			-			-
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		2			-			-			2
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	59		$	-		$	-		$	59
Public sector and other financing
Balance at beginning of period	$	55		$	3		$	-		$	58
Transfer in (out) to Stage 1		-			-			-			-
Transfer in (out) to Stage 2		-			-			-			-
Transfer in (out) to Stage 3		-			-			-			-
Net remeasurement of loss allowance		(1	)		-			-			(1	)
Loan originations		16			-			-			16
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		15			-			-			15
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	70		$	3		$	-		$	73
Total balance at end of period	$	2,403		$	123		$	-		$	2,526

(thousands of Canadian dollars)	Stage 1			Stage 2			Stage 3		Total
Point-of-sale loans and leases
Balance at beginning of period	$	370		$	-		$	-	$	370
Transfer in (out) to Stage 1		14			(14	)		-		-
Transfer in (out) to Stage 2		(27	)		27			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		62			(13	)		-		49
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		49			-			-		49
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	419		$	-		$	-	$	419
Commercial real estate mortgages
Balance at beginning of period	$	949		$	96		$	-	$	1,045
Transfer in (out) to Stage 1		8			(8	)		-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		(69	)		13			-		(56	)
Loan originations		80			-			-		80
Derecognitions and maturities		(20	)		-			-		(20	)
Provision for (recovery of) credit losses		(1	)		5			-		4
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	948		$	101		$	-	$	1,049
Commercial real estate loans
Balance at beginning of period	$	36		$	-		$	-	$	36
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		4			-			-		4
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		4			-			-		4
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	40		$	-		$	-	$	40
Public sector and other financing
Balance at beginning of period	$	4		$	-		$	-	$	4
Transfer in (out) to Stage 1		-			-			-		-
Transfer in (out) to Stage 2		-			-			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		20			1			-		21
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		20			1			-		21
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	24		$	1		$	-	$	25
Total balance at end of period	$	1,431		$	102		$	-	$	1,533

(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		70			(70	)		-			-
Transfer in (out) to Stage 2		(172	)		172			-			-
Transfer in (out) to Stage 3		-			-			-			-
Net remeasurement of loss allowance		184			(102	)		-			82
Loan originations		-			-			-			-
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		82			-			-			82
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	627		$	-		$	-		$	627
Commercial real estate mortgages
Balance at beginning of period	$	1,150		$	137		$	-		$	1,287
Transfer in (out) to Stage 1		79			(79	)		-			-
Transfer in (out) to Stage 2		(118	)		118			-			-
Transfer in (out) to Stage 3		-			(13	)		13			-
Net remeasurement of loss allowance		422			(38	)		(13	)		371
Loan originations		149			-			-			149
Derecognitions and maturities		(35	)		(5	)		-			(40	)
Provision for (recovery of) credit losses		497			(17	)		-			480
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	1,647		$	120		$	-		$	1,767
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		5			-			-			5
Loan originations		-			-			-			-
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		5			-			-			5
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	59		$	-		$	-		$	59
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		10			2			-			12
Loan originations		43			-			-			43
Derecognitions and maturities		-			-			-			-
Provision for (recovery of) credit losses		53			2			-			55
Write-offs		-			-			-			-
Recoveries		-			-			-			-
Balance at end of period	$	70		$	3		$	-		$	73
Total balance at end of period	$	2,403		$	123		$	-		$	2,526

(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		52			(52	)		-		-
Transfer in (out) to Stage 2		(85	)		85			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		177			(33	)		-		144
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		144			-			-		144
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	419		$	-		$	-	$	419
Commercial real estate mortgages
Balance at beginning of period	$	980		$	134		$	-	$	1,114
Transfer in (out) to Stage 1		22			(22	)		-		-
Transfer in (out) to Stage 2		(4	)		4			-		-
Transfer in (out) to Stage 3		-			-			-		-
Net remeasurement of loss allowance		(97	)		(11	)		-		(108	)
Loan originations		160			-			-		160
Derecognitions and maturities		(113	)		(4	)		-		(117	)
Provision for (recovery of) credit losses		(32	)		(33	)		-		(65	)
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	948		$	101		$	-	$	1,049
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		(5	)		-			-		(5	)
Loan originations		-			-			-		-
Derecognitions and maturities		-			-			-		-
Provision for (recovery of) credit losses		(5	)		-			-		(5	)
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	40		$	-		$	-	$	40
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		9			(2	)		-		7
Loan originations		-			-			-		-
Derecognitions and maturities		(1	)		-			-		(1	)
Provision for (recovery of) credit losses		8			(2	)		-		6
Write-offs		-			-			-		-
Recoveries		-			-			-		-
Balance at end of period	$	24		$	1		$	-	$	25
Total balance at end of period	$	1,431		$	102		$	-	$	1,533

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	$	2,526	$	1,857		$	2,428		$	3,334
Variance from reported ECL				(669	)		(98	)		808
Variance from reported ECL (%)				(26%	)		(4%	)		32	%