Office of the Superintendent of Financial Institutions
OSFI is issuing final versions of its guidelines on Total Loss Absorbing Capacity (TLAC) Disclosure Requirements and Capital Disclosure RequirementsFootnote 1.
Together, these guidelines set out the TLAC disclosure requirements for Canadian D-SIBs (including any designated Canadian G-SIBs). D-SIBs should publicly disclose the TLAC information commencing with the quarterly reporting period ending January 31, 2019.
The Capital Disclosure Requirements guideline, which applies to all federally regulated deposit-taking institutions, has been updated to remove transitional guidance that is no longer applicable.
OSFI would like thank those who participated in the consultation process, which resulted in changes that clarify the frequency of reporting.
Questions and comments on the guidelines can be sent to Kathy Huynh, Senior Accounting Advisor, Accounting Policy Division (firstname.lastname@example.org) or Liane Orsi, Capital Specialist, Capital Division (email@example.com).
Formerly the advisory entitled Public Capital Disclosure Requirements related to Basel III Pillar 3, last revised in April 2014.
Return to footnote 1 referrer