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Financial highlights for the period ended June 30, 2025
… 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, Adelle Laniel, CPA Chief Financial Peter Routledge, Superintendent Footnotes …
P&C Minimum Capital Test and Branch Adequacy of Assets Test PC4 instructions
… 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 … amounts are deducted from net liabilities. Line 095 – Cash flow in from other insurers, subsidiaries, affiliates, …
Financial highlights for the period ended September 30, 2025
… 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 …
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 …
Financial highlights for the period ended December 31, 2025
… 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 …
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 …
Financial statements for the three months ended June 30, 2024
… June 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 months ended June 30, 2025
… June 30, 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, 2025
… September 30, 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 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 …
Capital Adequacy Requirements Guideline (2027) – Letter
… notes on data maintenance, risk quantification, collateral management principles, validating risk rating systems, use of … spread on the credit instrument. Maturity assignments for cash equity positions in market risk capital We will allow … the option of assigning the same maturity to the cash equity position as the maturity of the derivative …
Financial statements for the three months ended June 30, 2026
… June 30, 2026 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 …