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Financial statements for the three and nine months ended December 31, 2025

… December 31, 2025 Quarterly financial report Statement of management responsibility including internal control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow Statement of Cash Flow (in thousands of Canadian …

Financial statements for the three and six months ended September 30, 2023

… September 30, 2023 Quarterly financial report Statement of management responsibility including internal control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow Statement of Cash Flow (in thousands of dollars) (in …

Financial statements for the three and six months ended September 30, 2024

… September 30, 2024 Quarterly financial report Statement of management responsibility including internal control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow Statement of Cash Flow (in thousands of Canadian …

Financial statements for the three and nine months ended December 31, 2024

… December 31, 2024 Quarterly financial report Statement of management responsibility including internal control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow Statement of Cash Flow (in thousands of Canadian …

Financial statements for the three and nine months ended December 31, 2023

… December 31, 2023 Quarterly financial report Statement of management responsibility including internal control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow Statement of Cash Flow (in thousands of Canadian …

Financial Highlights for the period ended December 31, 2022

… 1996 and consists of the following: Fostering sound risk management and governance practices OSFI advances a … 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, Michael Hammond CPA, CGA, Chief Financial Officer Peter Routledge, …

Financial Highlights for the period ended September 30, 2022

Financial highlights for the period ended June 30, 2023

… 1996 and consists of the following: Fostering sound risk management and governance practices OSFI advances a … 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, Michael Hammond CPA, CGA, Chief Financial Officer Peter Routledge, …

Data Maintenance Expectations for Institutions Using the Standardized Approach for Operational Risk Capital Data

… "data maintenance" includes various key elements of a data management process, including data collection, data … III. Types of Operational Risk Data Operational risk management and capital measurement are highly dependent on an … ("ILM"), which is calculated using the BI and the LC. IV. Management of Data for the Calculation of Operational Risk …

Financial Statements for the three and nine months ended December 31, 2022

… December 31, 2022 Quarterly financial report Statement of Management Responsibility Including Internal Control over … the financial position, results of operations and cash flows of the Office of the Superintendent of Financial … part of these financial statements. Statement of Cash Flow (in thousands of Canadian dollars) Note For the three …

Financial highlights for the period ended September 30, 2023

… 1996 and consists of the following: Fostering sound risk management and governance practices OSFI advances a … 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, Michael Hammond CPA, CGA, Chief Financial Officer Peter Routledge, …

Financial highlights for the period ended December 31, 2023

… delay monitor and evaluate risks and promote sound risk-management by FRFIs and FRPPs In exercising its mandate: for … 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, Michael Hammond CPA, CGA, Chief Financial Officer Peter Routledge, …

Foreign Entities Operating in Canada on a Branch Basis – Guideline (2021)

… guideline and other applicable OSFI guidance. II. Branch Management Branch Management is composed of individuals who have the authority … 6 . In particular, any arrangements that involve the flow of funds between the foreign entity's home office and …

Securities Lending - Property and Casualty Insurance Companies - Guideline (1996)

… in regards to operational, business, risk and crisis management policies. Introduction Traditionally, security … per cent of the market value of the securities lent. Management is expected to ensure that the margin of … following assets, denominated in Canadian or US dollars: cash; widely-traded debt instruments having a rating of …

Margin Requirements for Non-Centrally Cleared Derivatives – Guideline (2020)

… entity is a legal entity whose main business includes: the management of financial assets, lending, factoring, leasing, … of this Guideline (both variation and initial margin): Cash (in the form of money credited to an account or similar … meets the requirements set out in this Guideline. 56. Cash variation margin is not subject to the additional …

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