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Materiality Criteria for Related Party Transactions – Guidance note (2001)
… traded securities of, entities) because the proceeds flow directly to the issuer of the securities who is a …
Life Insurance Capital Adequacy Test (2025) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis
… the applicable limit (q.v. section 10.2.7); plus 75% of cash surrender value deficiencies taken over all aggregated … recourse under unregistered reinsurance in section 10.2.4; cash surrender value deficiencies taken over all aggregated …
Actuarial Report on the Government Annuities as at 31 March 2022
… liabilities, full details on the members as well as on the cash flows that occurred within the year are needed. 3.2 … Prepared in Accordance with Section 4600 of Part IV of the CPA Canada Handbook – Accounting 6.2.1 Mortality Following an external audit of the Account as at 31 March 2014, ESDC management asked the OCA to conduct a mortality experience …
Actuarial Report on the Government Annuities as at 31 March 2024
… liabilities, full details on the members as well as on the cash flows that occurred within the year are needed. 3.2 … prepared in accordance with Section 4600 of Part IV of the CPA Canada Handbook – Accounting 6.2.1 Mortality Following an external audit of the Account as at 31 March 2014, ESDC management asked the OCA to conduct a mortality experience …
Actuarial Report on the Government Annuities as at 31 March 2025
… liabilities, full details on the members as well as on the cash flows that occurred within the year are needed. 3.2 … prepared in accordance with Section 4600 of Part IV of the CPA Canada Handbook – Accounting 6.2.1 Mortality Following an external audit of the Account as at 31 March 2014, ESDC management asked the OCA to conduct a mortality experience …
Undertaking for the sharing of information with insurers
… Regulations Interpretation: These Regulations limit the flow of information from a DTI to insurers. In particular, a …
Interest Rate Risk (I3)
… be aligned with OSFI Guideline B-12 ("Interest Rate Risk Management") and the institution's definition of banking … to repricing or maturity in that particular period (flow approach). Amounts should be slotted into time bands … (immediate repricing) band if applicable. (a) Cash Report amounts in the non-rate sensitive column. (b) …
Financial Statements for the period ended June 30, 2021
… June 30, 2021 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 Statements for the period ended June 30, 2022
… June 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 Statement of Cashflow (in thousands of dollars) (in …
Financial Statements for the three and nine months ended December 31, 2021
… December 31, 2021 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 …
Financial Statements for the three and six months ended September 30, 2021
… September 30, 2021 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 … 30, 2021 (unaudited) As at March 31, 2021 Financial assets Cash entitlement $ 84,344 $ 48,015 Trade and other …
Financial Statements for the three and nine months ended December 31, 2020
… December 31, 2020 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 Statements for the three and six months ended September 30, 2020
… September 30, 2020 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 … 30, 2020 (unaudited) As at March 31, 2020 Financial assets Cash entitlement $ 3,348 $ 52,683 Trade and other …
Financial Statements for the period ended June 30, 2020
… June 30, 2020 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 …
Appointment of Assistant Superintendent and Chief Strategy and Risk Officer
… Business Administration from McMaster University and is a CPA, CA. Ms. Radiskovic will join OSFI’s Executive Committee, …