Investor Presentation Second Quarter 2018 slide image

Investor Presentation Second Quarter 2018

HOUSING MARKET STRUCTURAL DIFFERENCES VS. U.S. Regulation and taxation Product Underwriting Canada Mortgage interest not tax deductible Full recourse against borrowers in most provinces (in all of Saskatchewan and for low-ratio mortgages in Alberta, recourse is only to the value of property) Ability to foreclose on non-performing mortgages with no stay periods. Mandatory default insurance for any mortgage with Loan-to-value >80% O CMHC insurance backed by the government of Canada (AAA). Private insurers are 90% government backed o Insurance available for homes up to $1 million О Premium is payable upfront by the customer o Covers full amount for life of mortgage Homebuyers must qualify for mortgage insurance at an interest rate that is the greater of their contract mortgage rate or the Bank of Canada's conventional five-year fixed posted rate Re-financing cap of 80% on non-insured mortgages Maximum 25-year amortization on mortgages with LTV > 80% Maximum 30-year amortization on conventional (LTV 80%) mortgages Down payment of > 20% required for non-owner occupied properties Conservative product offerings, fixed or variable rate options ⚫ Much less reliance upon securitization and wholesale funding Asset-backed securities not subjected to US-style off-balance sheet leverage via special purpose vehicles Terms usually 3 or 5 years, renewable at maturity • Extensive documentation and strong standards U.S. • Tax-deductible mortgage interest creates incentive to borrow and delay repayment Lenders have limited recourse in most states • 90-day to 1-year stay period to foreclose on non-performing mortgages • No regulatory LTV limit Private insurers are not government backed Can include exotic products (adjustable rate mortgages, interest only) 30-year term most common • Wide range of documentation and underwriting requirements Scotiabank | 47
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