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Draft Capital Adequacy Requirements Guideline (2026) – Letter
… exposures, where repayment is materially dependent on cash flows generated by property, in Chapter 4. This revision …
Capital Adequacy Requirements (CAR) (2027) – Chapter 2 – Definition of Capital
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 2 – Definition … Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … 61 and DTAs associated with the de-recognition of the cash flow hedge reserve, are to be deducted in the calculation of …
Capital Adequacy Requirements (CAR) (2026) – Chapter 2 – Definition of Capital
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 2 – Definition … Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … 61 and DTAs associated with the de-recognition of the cash flow hedge reserve, are to be deducted in the calculation of …
Capital Adequacy Requirements (CAR) (2027) – Chapter 9 – Market Risk
… of institution Boards of Directors in regards to the management of capital and liquidity. Chapter 9 – Market Risk … instruments include primary financial instruments (or cash instruments) and derivative financial instruments. … risk factor is only relevant for an instrument when a cash flow is functionally dependent on a measure of inflation …
Capital Adequacy Requirements (CAR) (2026) – Chapter 9 – Market Risk
… of institution Boards of Directors in regards to the management of capital and liquidity. Chapter 9 – Market Risk … instruments include primary financial instruments (or cash instruments) and derivative financial instruments. … risk factor is only relevant for an instrument when a cash flow is functionally dependent on a measure of inflation …
Risk Quantification at IRB Institutions
… CAR. Institutions’ own data developed for pricing and risk management may be based on a different definition. There may … its own practices in the origination, acquisition and management of exposure, the practices of peer institutions … conventions); uncertainties in the timing and amount of cash flows for LGD estimates, as well as the length of the …
Stress Testing – Guideline (2009)
… (2009) Stress testing is an important tool for senior management to use in making business strategy, risk … risk market risk, e.g., general market specific cash flow mismatch interest rate foreign exchange commodity …
Foreign Entities Operating in Canada on a Branch Basis – Letter (2021)
… the responsibilities of the foreign entity and its management in overseeing the day-to-day operations of its … required. In addition, some respondents expressed that the flow of funds documentation and notice requirement regarding … additional clarity with expectations regarding the flow of funds, such as the scope and the level of detail …
Life Insurance Capital Adequacy Test (2025) – Chapter 10 Credit for Reinsurance
… should be calculated using the same underlying policy cash flow assumptions and discount rate that are used to value the … the reinsurance agreement Footnote 3 , be in the form of cash Footnote 4 or securities, be owned by the reinsurer, and …
Capital Adequacy Requirements (CAR) (2027) – Chapter 3 – Operational Risk
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 3 – Operational … business activities, technological processes and risk management procedures. Therefore, an institution must have … period, due to operational risk events impacting the cash flows or financial statements of previous financial …
Capital Adequacy Requirements (CAR) (2026) – Chapter 3 – Operational Risk
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 3 – Operational … business activities, technological processes and risk management procedures. Therefore, an institution must have … period, due to operational risk events impacting the cash flows or financial statements of previous financial …
Corporate Governance – Guideline (2018)
… governance is a set of relationships between a company's management, its Board of Directors (Board), its shareholders, … appetite and culture. The Board oversees the FRFI's Senior Management and internal controls. The Role of the Board In … the financial position, the results of operations and the cash flows of the FRFI. The Audit Committee should meet with …
Financial highlights for the period ended June 30, 2026
… delay monitor and evaluate risks and promote sound risk-management by FRFIs and FRPPs OSFI also provides supervision … to Date Statement of Financial Position and Statement of Cash Flows The majority of OSFI’s revenue is derived from … Approval by Senior Officials Approved by, Adelle Laniel, CPA Chief Financial Officer Peter Routledge, Superintendent …
2024 Property and Casualty Minimum Capital Test and Branch Adequacy of Assets Test (PC4)
… Superintendent of Financial Institutions Regulatory Data Management 255 Albert Street, 12th floor Ottawa, ON K1A 0H2 … C criteria. Line 181 – Assets for Insurance Acquisition Cash Flows The value reported on this line is the amount of … excluded from the amount reported line 20. Line 095 – Cash flow in from other insurers, subsidiaries, affiliates, …
Parental Stand-Alone (Solo) Capital Framework for Federally Regulated Life Insurers (2025)
… of the unbiased, probability-weighted estimate of future cash flows under IFRS 17. For all other non-capital …