Capital

Guidelines

	Total Documents:12
Guidance for the Development of a Models-Based Solvency Framework for Canadian Life Insurance Companies Accompanying Letter Date Published:2010-02-03 Revised MCCSR for 2011 - Draft Guideline Cover Letter Draft Form 86 Draft Form 87 Draft Form 588 Date Published:2010-03-19 DRAFT - Capital Targets – Federally Regulated Insurance Companies Guideline Impact Analysis Statement Accompanying Letter Date Published:2010-05-21 MCCSR Standardized Approach QIS - Market Risk and Credit Risk - Second Version Instructions - Market Risk Forms - Market Risk Date Published:2010-06-29 MCCSR Standardized Approach QIS – Market Risk and Credit Risk Instructions - Credit Risk Instructions - Market Risk Credit Risk Summary Market Risk Summary FAQ - Credit Risk FAQ - Market Risk Date Published:2009-10-22 Framework for a New Standard Approach to Setting Capital Requirements Accompanying letter Date Published:2008-11-06 OSFI Releases Revisions to the Segregated Fund MCCSR Guidelines Accompanying Letter Date Published:2008-10-28 Standardized Approach for Calculating the Solvency Buffer for Market Risk Accompanying letter Date Published:2008-11-10 A-2 - Capital Regime for Regulated Insurance Holding Companies and Non-Operating Life Companies Guideline Impact Analysis Statement Accompanying letter Date Published:2005-07-05 MCCSR - Guideline, revised December 2009 (into effect at the beginning of the first fiscal quarter of 2010) Guideline Impact Analysis Statement Accompanying letter Cover letter - Innovative Tier 1 Capital - Interim Appendix Segregated Fund Guarantees - Install Files Date Published:2009-12-24 Memorandum to Canadian Life Insurance Industry : MCCSR Advisory Committee Date Published:2006-05-12 Canadian Vision for Life Insurer Solvency Assessment Accompanying letter Date Published:2008-01-24

Advisories

	Total Documents:28
Aggregate Limit on Tier 1-qualifying Preferred Shares and Innovative Instruments Accompanying letter Date Published:2008-01-11 Alternative Method for Life Insurance Companies that Determine the Segregated Fund Guarantee Capital Requirement Using Prescribed Factors Accompanying letter Date Published:2008-12-24 Capital Requirements for Investments in Asset Securitization Transactions Letter from Nicholas Le Pan, Deputy Superintendent, Supervision Date Published:1999-09-15 Capital Treatment of Computer Software Intangibles Accompanying letter Date Published:2009-10-16 Conversion to International Financial Reporting Standards (IFRSs) by Federally Regulated Entities (FREs) Accompanying Letter Date Published:2010-03-31 Dividend Reset Features in Tier 1 Preferred Shares and Step-ups in Tier 2B Capital Accompanying letter Date Published:2001-05-09 Enhancing Flexibility and Maintaining Capital Strength Accompanying letter Date Published:2008-11-11 Guarantees and Support Arrangements Provided by Public Sector Entities Accompanying letter Date Published:2008-06-19 Guidance Note - Capital Instruments - Guideline A, Minimum Continuing Capital and Surplus Requirements (MCCSR) Accompanying letter Date Published:2000-06-20 Guidance Note - MCCSR Capital Offset for Segregated Funds Hedging Programs Accompanying letter Date Published:2001-08-17 Innovative Tier 1 and Other Capital Clarifications - Revised Version Accompanying letter Date Published:2008-12-11 Innovative Tier 1 Instruments Accompanying letter Date Published:2008-12-11 Innovative Tier 1 Instruments and Accounting Guideline 15 (AcG 15) Accompanying letter Date Published:2003-07-10 Instruction Guide on the Use of Internal Models for Determining Required Capital for Segregated Fund Risks (MCCSR) Accompanying letter Date Published:2002-04-10 Investments by Federally Regulated Financial Institutions in Mutual Fund Entities Accompanying letter Date Published:1999-12-23 Letter from Michael Hafeman, Assistant Superintendent, Specialist Support Sector, regarding Future Income Taxes, Policy Liabilities and the MCCSR Guideline Date Published:2000-08-28 MCCSR Guideline: Tax Treatment of Net Deferred Gains/Losses Included in Capital Letter from Nicholas Le Pan, Deputy Superintendent (Supervision Sector) Date Published:1999-01-07 MCCSR Interpretation Bulletin No: 1 Other Than Temporary Decline in Real Estate Values Date Published:1996-07-01 MCCSR Interpretation Bulletin No: 2 Adjusted Deferred and Unrealized Gains and Losses Included in Capital Date Published:1997-12-01 MCCSR Newsletter 1997 MCCSR/TAAM Changes Date Published:1997-07-01 Moderate Step-ups in Tier 2A Capital and Automatic Conversion Triggers in Tier 2A - Qualifying Debentures Accompanying letter Date Published:2004-06-04 Recognition of Hedge Contracts in the Determination of the Segregated Fund Guarantee Capital Requirement for Life Insurance Companies Accompanying letter Date Published:2008-12-24 Revised Advisory - Temporary Adjustments to Regulatory Capital Returns to Take into Account Proposed Tax Changes on Fair Value Accounting For Financial Instruments Accompanying Letter Date Published:2009-01-12 Section 3860 of the CICA Handbook and the Regulatory Capital Treatment of Preferred Shares and Innovative Tier 1 Instruments Accompanying letter Date Published:2004-02-20 Securitization - Expected Practices Accompanying letter Date Published:2008-10-28 Segregated Fund Guarantees Capital Requirements for Year-end 2000 Date Published:2000-09-18 Supplementary Information for Life Insurance Companies that Determine Segregated Fund Guarantee Capital Requirements Using an Approved Model Accompanying letter Date Published:2008-12-24 Tier 1 Capital Clarifications Accompanying letter Date Published:2003-04-15