2015-04-01

Notice regarding the publication of the reporting form and guide related to the annual and quarterly statements applicable to the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins

The Autorité des marchés financiers (AMF) has published a notice and decision requiring the Fédération des caisses Desjardins du Québec and La Caisse centrale Desjardins to use a specific Excel form for annual and quarterly statements, filed via the AMF's File Transfer Service. This requirement, effective March 30, 2015, standardizes financial data submission under the Act respecting financial services cooperatives. Member credit unions of the Fédération des caisses Desjardins du Québec will be subject to these requirements at a later date, to be announced in the Bulletin of the Authority.

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Notice regarding the publication of the reporting form and guide related to the annual and quarterly statements applicable to the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins Under An Act respecting financial services cooperatives, CQLR, c. C-67.3, the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins are required to furnish the Autorité des marchés financiers (the “AMF”), at its request and on the dates and in the form it determines, with the annual and quarterly statements and other information the Authority considers appropriate for the application of the Act. The AMF has posted the reporting form and guide related to the annual and quarterly statements (in French only) on its website at www.lautorite.qc.ca. In this regard, the AMF, under decision No. 2015-PDG-0049 dated March 30, 2015 reproduced hereunder, has determined that the Fédération des caisses Desjardins du Québec and La Caisse centrale Desjardins must, as of such date, furnish annual and quarterly statements using the form entitled États annuels et trimestriels (Excel format) available on the AMF’s website, and that such documents must be filed with the AMF using its File Transfer Service. As for the credit unions that are members of the Fédération des caisses Desjardins du Québec, they will be subject to the above requirements at a later date. Such date will be confirmed with the publication of a notice in the Bulletin of the Authority. The reporting form and guide as well as the decision referred to above will be published in sections 5.1 and 5.6 respectively of the Bulletin dated April 2, 2015. April 1, 2015

DECISION NO. 2015-PDG-0049 Determination of the mandatory use of the form entitled Annual and Quarterly Statements by the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins for the filing of annual and quarterly statements under the Act respecting financial services cooperatives Given the Act respecting financial services cooperatives, CQLR, c. C-67.3 (the "AFSC"), which is an act referred to in section 7 of the Act respecting the Autorité des marchés financiers, CQLR, c. A-33.2 (the "AMFA"); Given the first paragraph of section 167 of the AFSC which provides that any financial services cooperative must provide the Authority, at its request, on the dates and in the form determined by the latter, the statements, statistical data, reports and other information that the Authority deems necessary for the application of the AFSC; Given section 25.2 of the AMFA, according to which the Autorité des marchés financiers (the "Authority") may notably determine that a formality provided for by one of the acts referred to in section 7 of the AMFA must be carried out using the medium or technology it indicates and, where applicable, according to the formal requirements and transmission or reception methods necessary for the use of this medium or technology; Given the need for the Authority to standardize the disclosure forms for annual and quarterly statements in order to obtain structured financial data from the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins; Given the importance for the Authority to ensure the completeness and reliability of the data provided by the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins; Given the opportunity to require that annual and quarterly statements be completed online using a form that will be accessible as an Excel file on the Authority's website; Given the relevance of modulating the effective date of this decision for the member credit unions of the Fédération des caisses Desjardins du Québec; Given the analysis carried out by the Financial Institutions and Deposit Insurance Supervision Division and the recommendation of the Superintendent of Solvency Supervision to issue this decision to facilitate the filing of required documents with the Authority; Consequently: The Authority determines, in accordance with sections 167 of the AFSC and 25.2 of the AMFA, that the Fédération des caisses Desjardins du Québec, its member credit unions and La Caisse centrale Desjardins must provide annual and quarterly statements completed using the form entitled Annual and Quarterly Statements in Excel file accessible on the Authority's website and that they must be transmitted to the Authority via the File Transfer Service. This decision takes effect on the date of its signature for the Fédération des caisses Desjardins du Québec and for La Caisse centrale Desjardins. With regard to the member credit unions of the Fédération des caisses Desjardins du Québec, this decision will take effect on a date to be determined by the Authority, and which will be confirmed by the publication of a notice in the Bulletin of the Authority. Done on March 30, 2015.

Louis Morisset President and Chief Executive Officer