Ontario Securities Commission financial statements, fiscal year ended March 31, 2025 (OSC Annual Report)

OSC financial statements FY ended 31 March 2025 (46 pp.). Note 3(h)-(i) policy on third-party distributions to whistleblowers (PDF p. 22); Note 6 (PDF pp. 26-27): award rules restated, whistleblower payments 146,869 (2025) and 1,800,000 (2024); Note 20 (PDF p. 44) third-party distributions repeat both. Fund table checks: parts add to 113,214,698 (opening 2024 balance restated vs the 2024 statements); Note 20 totals 10,209,197 and 4,473,265 check. 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. Rules restated from other sources are now recorded from this document too (decision 8).