Revisions to the Leverage Ratio Disclosure Requirements Guideline

Document Properties

  • Type of Publication: Letter
  • Date: November 20, 2018
  • Reference: Guideline for Banks/ BHC/T&L/CRA
  • To:
    • Banks
    • Bank Holding Companies
    • Federally Regulated Trust and Loan Companies
    • Cooperative Retail Associations

OSFI is releasing the final version of its Leverage Ratio Disclosure RequirementsFootnote 1 guideline. The revisions, which reflect the recent changes to the Leverage Requirements guideline and the Capital Adequacy Requirements (CAR) guideline, incorporate a new line to capture the treatment of securitized assets that meet the operational requirements for recognition of significant risk transfer.

Both domestic systemically important banks (D-SIBs) and non-D-SIBs should implement the revised disclosures for Q1 2019 reportingFootnote 2. This date aligns with the implementation date of the proposed changes to the Leverage Requirements and CAR guidelines.

As a result of the public consutation, OSFI corrected a number of paragraph references and removed a conflicting publication requirement. We thank those who participated in the consultation process.

Questions on the disclosure guideline can be sent to Kenneth Leung, Director, Accounting Policy Division by email at

Yours truly,

Carolyn Rogers
Assistant Superintendent
Regulation Sector


Footnote 1

Formerly the guideline entitled Public Capital Disclosure Requirements related to Basel III Leverage Ratio, last revised in December 2017.

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Footnote 2

November 1, 2018 for institutions with an October 31st year-end and January 1, 2019 for institutions with a December 31st year-end.

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