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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, …
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, … re-used in any way by the receiving counterparty. However, cash initial margin may be held in a general deposit account … of this Guideline (both variation and initial margin): Cash (in the form of money credited to an account or similar …
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, …
Financial highlights for the period ended June 30, 2024
… 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, …
Capital Structure – Declaration and payment of dividends
… of the assets by category Liquid assets are defined as cash, deposits with the Bank of Canada and regulated …
Future-Oriented Statement of Operations for the years ending March 31, 2024 and 2025
… March 31, 2024 and 2025 Departmental plans Statement of Management Responsibility for the Future-Oriented Statement … of Operations has not been audited. Michael Hammond CPA, CGA Chief Financial Officer Peter Routledge … and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial …
Financial highlights for the period ended September 30, 2024
… 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 … 2024. Approval by Senior Officials Approved by, Dale Denny CPA, CMA, Chief Financial Officer, Acting Peter Routledge, …
Financial highlights for the period ended December 31, 2024
… 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 Officer Peter Routledge Superintendent …
Financial statements for the three months ended June 30, 2023
… June 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, 2022
… September 30, 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 …
Certified Financial Statements (OSFI 60)
… they should not be included on this line. Investment management fees paid by the employer are not to be reported … and entered accordingly on lines 025 to 040. Line 025 - Cash on hand Enter in dollar amount the cash on hand which … policy contains a formal immunization strategy (e.g., cash flow matching, duration matching, derivative overlay, …
Use of Internal Models for Determining Required Capital for Segregated Fund Risks (LICAT)
… In order to recognize expected advances in insurance risk management and modelling, this instruction guide will likely … for capital purposes are appropriate only when the risk management processes of an institution are adequate. Risk … and its relevant committees should indicate a direct flow of risk management responsibilities from the Board to …
Residential mortgage underwriting practices and procedures – Guideline (2017)
… 3); and, The underlying property value/collateral and management process (Principle 4). These three principles … risk mitigation. Incentive and rebate payments (i.e., “cash back”) should not be considered part of the down payment. Incentive and rebate payments (i.e., “cash back”) may be considered as part of the down payment in …
Leverage Ratio Disclosure Requirements
… framework (IFRS) 3 (Deductions of receivable assets for cash variation margin provided in derivatives transactions) … for sale accounting transactions 13 (Netted amounts of cash payables and cash receivables of gross SFT assets) 14 Counterparty …
OSFI’s response to Guideline B-20 initial consultation feedback on debt serviceability measures
… and risk profile of each FRFI, balancing sound risk management against the need for FRFIs to compete effectively … borrowers. An exception bucket (e.g., 20%) on the flow of high GDS/TDS lending could accommodate borrowers with …