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Capital Adequacy Requirements (CAR) (2026) – Chapter 2 – Definition of Capital
… 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 … include financial leasing, issuing credit cards, portfolio management, investment advisory, custodial and safekeeping …
Life Insurance Capital Adequacy Test (2024) – Chapter 7 Segregated Fund Guarantee Risk
… value, Ø . Total "equivalent" account-based charges, MER ("management expense ratio"). Reset utilization rate, R (where … The fund permanently maintains a relatively large cash or fixed income position (greater than 10% of the market … 2 for the present value of guaranteed minimum benefit cash flows (in excess of account value) in all future years …
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 …
Capital Disclosure Requirements
… provide the disclosures in their financial reports (e.g. management discussion and analysis, financial statement … temporary differences (net of related tax liability) 11 Cash flow hedge reserve 12 Shortfall of provisions to expected …
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 (2024) – Chapter 2 Available Capital
… fair value gains and losses on derivatives held as cash flow hedges relating to the hedging of items that are not … the business of dealing in securities, including portfolio management and investment counselling. Investments in …
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 …
Life Insurance Capital Adequacy Test (2024) – 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 …
Corporate Governance – Guideline (2018)
… does not apply to branch operations. OSFI looks to Branch Management to oversee operations in Canada, including matters of corporate governance. Branch Management should refer to <a href="/node/617">Guideline … the financial position, the results of operations and the cash flows of the FRFI. The Audit Committee should meet with …
Capital Adequacy Requirements (CAR) (2026) – Chapter 3 – Operational Risk
… business activities, technological processes and risk management procedures. Therefore, an institution must have … line of defense. [Basel Framework, OPE 25.16] For risk management purposes, and to assist in supervisory validation … period, due to operational risk events impacting the cash flows or financial statements of previous financial …
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 …
Assessment Tool - Operational Risk Capital Data
… the AT aims to ensure that institutions have effective management of current and historical operational risk capital … frameworks. RDARR Principle 1 5.1.03 Senior management have reviewed and approved , at least annually, … has multiple systems involved in the end-to-end flow, the institution have the ability to demonstrate the …
Final Guideline B-2 and Guideline B-3
… It clarifies OSFI’s expectation that reinsurance payments flow directly to a cedant FRI in Canada, and reaffirms OSFI’s … monitor the solvency position of the retrocessionaire. Flow of Reinsurance Payments Some respondents argued that the requirement for reinsurance payments to flow directly to a cedant in Canada goes against the global …
Filing financial returns
… which is the Chartered Professional Accountants of Canada (CPA Canada) Handbook, except as otherwise specified by the … Insurance Companies 2023 update to the Net Cumulative Cash Flow reporting forms and instructions … 560 … 562 … 564 … 566 …