Ontario Securities Commission financial statements, fiscal year ended March 31, 2019 (OSC Annual Report)

OSC financial statements FY ended 31 March 2019 (31 pp.). Note 6 (PDF p. 20): Whistleblower Program established 14 July 2016, award rules (5-15%, $1 million threshold, $1.5m/$5m caps), $7.5 million paid to date to three whistleblowers, settlement-fund table with whistleblower payments 7,499,000 (2019) and nil (2018). Fund table checks: parts add to the closing balance 84,379,977. Out of scope: the rest of the OSC financial statements (fees, expenses, pension, CSA systems, leases) and the other lines of the settlement-fund table (harmed investors, investor education, collections firm, OSC cost recoveries, collection rates). The settlement fund's balance is not recorded as fund_balance because it is a general fund for all section 19(2)/3.4(2)(b) uses, not a dedicated whistleblower fund.