Full text of CIBC WORLD MARKETS CORP.'s X-17A-5 filed 2023-12-20 (period 2023-10-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------  # STATEMENT OF FINANCIAL CONDITION CIBC World Markets Corp. October 31, 2023 With Report of Independent Registered Public Accounting Firm (SEC I.D. No.8-18333) {1}------------------------------------------------ {2}------------------------------------------------ | Wall vill Stilling | Swedi (of animily that, to the REST of the REGE and NEWEL, the | | |--------------------|------------------------------------------------------------------|-------| | | ancial report pertaining to the firm of CIBC World Markets Corp. | as of | | ctober 31 | 2023 | | - - - - - - - - - - - - - - - - - - - - - - - - - - - {3}------------------------------------------------ | Report of Independent Registered Public Accounting Firm 4 | | |-------------------------------------------------------------------------------------------------|--| | Statement of Financial Condition 5 | | | Notes to Statement of Financial Condition 6 | | | 1. Organization and significant accounting policies 6 | | | Basis of presentation 6 | | | Nature of business 6 | | | Trading assets and Securities sold, not yet purchased 6 | | | Commissions 6 | | | Investment banking and advisory 6 | | | Securities purchased under resale agreements and Securities sold under repurchase agreements 7 | | | Securities borrowed and Securities loaned 7 | | | Collateral 8 | | | Furniture, fixtures, equipment, software, and leasehold improvements 8 | | | Leases 8 | | | Investment and Variable Interest Entity 9 | | | Goodwill 9 | | | Use of estimates 9 | | | Currency remeasurement 10 | | | Income taxes 10 | | | Accounting for uncertainty in income taxes 10 | | | Share-Based compensation 10 | | | Post-employment benefits 10 | | | Fair value measurements 11 | | | Offsetting financial instruments 11 | | | Revenue recognition 11 | | | Operating segment 11 | | | Measurement of Credit Losses on Financial Instruments 12 | | | Accounting pronouncements pending adoption 12 | | | 2. Revenue from contracts with customers 13 | | | Investment banking and advisory 13 | | | Commissions 13 | | | 3. Cash and cash equivalents 14 | | {4}------------------------------------------------ | 4. Receivable from broker-dealers and clearing organizations and payable to broker-dealers and clearing<br>organizations 14 | | |------------------------------------------------------------------------------------------------------------------------------|--| | 5. Receivable from and pa…Read the full text as markdown