Ontario Securities Commission financial statements, fiscal year ended March 31, 2026 (OSC Annual Report)

OSC financial statements FY ended 31 March 2026 (39 pp., fund table in thousands). Note 3 policy on distributions to whistleblowers (PDF pp. 17-18); Note 5 (PDF pp. 21-22): 5-15% and $1.0 million threshold restated (the $1.5m/$5m caps are no longer mentioned), whistleblower payments nil (2026) and 147 thousand (2025); Note 19 (PDF p. 36) repeats both. Fund table checks: parts add to 109,273; Note 19 totals 3,207 and 10,209 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).