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Future-Oriented Statement of Operations for the years ending March 31, 2025 and 2026
… March 31, 2025 and 2026 Departmental plans Statement of Management Responsibility for the Future-Oriented Statement … of Operations has not been audited. Adelle Laniel CPA Chief Financial Officer Peter Routledge Superintendent of … and that loss event has an impact on the estimated future cash flows of the financial asset or the group of financial …
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 …
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 …
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 …
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 …
Residential Mortgage Insurance Underwriting Practices and Procedures – Guideline (2019)
… insurance underwriting policies, practices, and risk management. This Guideline sets out the Office of the … for increased risk. Incentive and rebate payments (i.e., “cash back”) should not be considered part of the down payment … referrer Footnote 12 Incentive and rebate payments (i.e., “cash back”) may be considered as part of the down payment in …
Business and Powers – Ownership Interests in Commodities
… inventory financing, guarantee, letter of credit or risk management service). Duration of ownership: The FRFI should … area within the FRFI; and (ii) reports provided to senior management related to commodity activities distinguish … from other transactions that involve commodities (e.g., cash settled commodity derivatives). Conduct a level of due …
Guide for Continuing a Body Corporate as a Bank or a Federally Regulated Trust or Loan Company
… financial support; and a description of the proposed management team. For the purpose of this Guide, any reference … Requirements (LAR) Guideline, including the Net Cumulative Cash Flow and Liquidity Coverage Ratio, for each year of the …
Frequently asked questions – Basel III reforms
… event was due to the lack of effective operational risk management policies, practices or controls within the … Procedures B-20. Deposits from future purchasers and/or cash equity from the builder injected into the construction …