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Materiality Criteria for Related Party Transactions of Property and Casualty Insurance Companies - Bulletin (1993)
… of another building valued at $9.9 million and cash of $100,000 constitutes a $10 million transaction. OSFI …
Use of Depositories by Insurance Companies
… for Securities Limited (CDS). A company cannot keep cash proceeds of a securities transaction in a foreign …
Financial Highlights for the period ended June 30, 2020
… 1996 and consists in 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 … the year. In between base assessment billings, OSFI's cash entitlement balance decreases gradually as payments …
Financial Highlights for the period ended June 30, 2021
… 1996 and consists in 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 … the year. In between base assessment billings, OSFI’s cash entitlement balance decreases gradually as payments …
Allowance Continuity Report (C3)
… Highlighted text *IFRS 9, Financial Instruments , of* the CPA Canada Highlighted text *Handbook and Section 2 of OSFI's … account at the end of the period should be the amount that management considers adequate to reduce the recorded … text *Continuity* Report will be determined as a result of management's credit assessments, the application of judgement …
Mortgage Insurance Return – Section IV – Detailed Instructions
… preceding financial year (static). Statement of cash flows cumulative for the current financial year to date, … joint ventures); subsidiaries of the insurer; or insurance management companies within the group. Page 10.40 – Other … of derivative instruments that are part of designated cash flow or fair value (FV) hedging relationships. For a fair …
Financial Highlights for the three and six months ended September 30, 2020
… 1996 and consists in 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 … the year. In between base assessment billings, OSFI's cash entitlement balance decreases gradually as payments …
Property and casualty insurance return – Section IV – Detailed Instructions
… preceding financial year (static). Statement of cash flows cumulative for the current financial year to date, … joint ventures); subsidiaries of the insurer; or insurance management companies within the group. Page 10.40 – Other … represents the settlement of any insurance related cash flow transactions with the head office. Line 23 – Other This …
Financial Highlights for the three and six months ended September 30, 2021
… 1996 and consists in 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 … the year. In between base assessment billings, OSFI's cash entitlement balance decreases gradually as payments …
Instructions for Unpaid Claims & Loss Ratio Analysis Exhibit for Property & Casualty and Mortgage Insurers
… AA omits certain lines of business, enter total fulfilment cash flows for those lines of business as other provisions … adjustment expenses. Column (04) – Estimate of Future Cash Flows - Case Reserves Case reserves should include … measurement in the LIC. Column (05) – Estimate of Future Cash Flows - IBNR The IBNR consists of the provision for …
Statement of Comprehensive Income, Retained Earnings and AOCI (P3)
… gains or losses are to be accounted for according to IFRS; management fees on mortgages administered but not owned by … Charges) Include: automated teller service charges for cash withdrawals including Interac, Plus, Cirrus fees on a … to the income statement. Derivatives Designated as Cash Flow Hedges Change in Unrealized Gains and Losses Include: …
Instructions – Mortgage Insurer Appointed Actuary’s Report (AAR) Supplementary Tables
… coverage is provided. Table 15 - Annual Estimate of Future Cash Flows (Undiscounted) for LRC Provide future cash flows separately for transactional, portfolio or … the future cash flows. Leave blank if there is no cash flow in the year. Table 16, 17 and 18 - Sensitivity Tests …
Financial Highlights for the period ended December 31, 2020
… 1996 and consists in 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 … the year. In between base assessment billings, OSFI's cash entitlement balance decreases gradually as payments …
Memorandum to the Appointed Actuary (2024)
… policies and methodologies relating to dividends and the management of par blocks for life insurers assumptions, … method for P&C insurers; seriatim projection of expected cash flows for life insurers) discussion of methodologies used to determine probability-weighted cash flows where there are embedded guarantees, including …
Financial Highlights for the period ended June 30, 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 … the year. In between base assessment billings, OSFI’s cash entitlement balance decreases gradually as payments …