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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I Line 1a</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>Part II | 2</FormAndLineReferenceDesc>
        <ExplanationTxt>UBC notes that the balance due column f is greater than the original principal amount column e due to the difference in foreign exchange rates as described in the notes above.</ExplanationTxt>
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        <ExplanationTxt>Donated securities are being sold through a third party investment company. The securities are transferred to a third party investment company which sells these securities and transfers the proceeds to the university's bank account.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 11a</FormAndLineReferenceDesc>
        <ExplanationTxt>The data and information workbook prepared for Form 990 will be reviewed by Financial Reporting. Once data and information are transferred onto the Form 990 Director of Treasury will review the Form and then Comptroller will review the Form.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Board of government has its own code of conduct and its own Conflict of Interest COI administrator who is a lawyer from outside the University. He ensures all board members complete an annual COI declaration and he monitors and resolves all conflicts of interest. For all UBC employees the conflict of interest policy is overseen by a committee of 12 UBC faculty and staff members and an outside lawyer its chair. The committee does regular and random audits of all COI declarations. There is also a staff position also called Conflict of Interest Administrator that regularly monitors compliance.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part VI, Line 15</FormAndLineReferenceDesc>
        <ExplanationTxt>The President's salary is established through a negotiated process whereby compensation date from comparator organizations as well as the previous incumbent are considered. UBC's primary comparators for senior administrators are the University of Toronto and the University's Board of Governors Executive Committee. In addition salary for the University's President is approved by independent government body - the Public Sector Employers' Council PSEC. Compensation of the President must be within Canadian government guidelines.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>| Description:, Explanation:, Amount:| Foreign Exchange, We have converted the ending net asset amount from CAD to USD as at March 31 2022., $XXX-XX-XXXX|</ExplanationTxt>
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