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The Fierce Urgency of Now: The Canadian Financial Sector in a Post-Pandemic World, a Prudential Perspective
… from identifiable sources. Climate change will alter the cash flows generated by some capital assets and occasionally … wait. Therefore, climate risk disclosures and climate risk management by Canadian FRFIs will expand materially over my … has an opportunity to let innovation in financial services flow through both new entrants and industry incumbents. As …
Summary of comments and our responses from the public consultation for the MCT Guideline (2026)
… Current approach requires recognition of expected future cash flows for both the current accident year and the … changing footnote 33 to say premiums and commissions cash flows on risk attaching proportional reinsurance …
Mortgage Insurance Return – Section I – Introduction
… Other Comprehensive Income (Loss), Reserves, Statement of Cash Flows, Statement of Changes in Equity, and Notes to the … Superintendent of Financial Institutions Regulatory Data Management 255 Albert Street, 12th floor Ottawa, ON K1A 0H2 …
Assessing the Financial Sustainability of the Base Canada Pension Plan through Actuarial Balance Sheets: Actuarial Study No. 21
… results in higher base Plan contributions revenue. Excess cash flows not required to pay benefits are transferred to … to meet expenditures. Footnote 3 However, even if net cash flows are projected to be negative after 2021, asset … Ministers of Finance, ensure the continual monitoring and management of the financing of the CPP. The base CPP is …
Preserving Financial Resilience in Banking
… remain important differences in business models and risk management practices at individual banks that can't be easily … Requirement, a Streamlined version of the Net Cumulative Cash Flow return, and a new Operating Cash Flow Statement return. …
Allowances for Expected Credit Losses (E3)
… in detail in IFRS 9, Financial Instruments , of the CPA Canada Handbook and Section 2 of OSFI's IFRS 9 Financial …
Filing financial returns
… which is the Chartered Professional Accountants of Canada (CPA Canada) Handbook, except as otherwise specified by the …
What we heard: Consultations on draft Standardized Climate Scenario Exercise methodology
… by the end of 2024. The SCSE furthers robust climate risk management, which helps OSFI promote the adoption by FRFIs of … noted that the market risk module’s proposed discounted cash flow approach for corporate bonds is operationally …
Property and casualty insurance return – Section I – Introduction
… Office Account (Foreign Insurers), Reserves, Statement of Cash Flows, Statement of Changes in Equity, and Notes to the … Superintendent of Financial Institutions Regulatory Data Management 255 Albert Street, 12th floor Ottawa, ON K1A 0H2 …
Administrative Procedures for the Late and Erroneous Filing Penalty (LEFP) Framework
… to review OSFI Guideline E‑13 Legislative Compliance Management for an outline of OSFI's compliance management … BM 8 business Mortgage Loans Report E2 45 Net Cumulative Cash Flow - Comprehensive DT2 14 Net Cumulative Cash Flow - …
Actuarial Report (20th) on the Pension Plan for the Public Service of Canada as at 31 March 2023
… 2065 in $ billions Chart 2 Pension Fund – Evolution of cash flows from plan year 2024 to plan year 2042 in $ … three plan years, PSP Investments’ operating and asset management expenses averaged 0.7% of average net assets. It … in $ billions Plan year Contributions Payments Net Cash Flow 2024 6,385 4,327 2,058 2025 6,655 4,795 1,860 2026 6,901 …
Balance Sheet (M4)
… of Canadian dollar equivalents. Section I - Assets A 1 Cash and Cash Equivalents Gold, bank notes, deposits with … (AUC), Assets under Administration (AUA) and Assets under Management (AUM) General Reported assets (AUC, AUA and AUM) … Other Comprehensive Income', 'Fair Value Hedges', 'Cash Flow Hedges', and/or 'Fair Value Option'. The line totals …
Executive biographies
… best practices, reserving, IFRS 17, pricing, risk management, economic capital modelling, and research. She is experienced in leadership development, lean management, actuarial target operating models, and governance … Administration from McMaster University. She is also a CPA and Chartered Accountant. Mate Glavota Executive Director …
Financial reporting instructions
… Portfolio Part-1 (BB) Earthquake Exposure Data Operating Cash Flow Statement (OCFS) Statement of Comprehensive Income, … Test (MICAT) Mortgage Loans Report (E2) Net cumulative cash flow reporting manual (NCCF) Net Stable Funding Ratio …
Life Insurance Return – Section I – Introduction
… Head Office Account (Foreign Insurers), Statement of Cash Flows, Statement of Changes in Equity, and Notes to the … Superintendent of Financial Institutions Regulatory Data Management 255 Albert Street, 12th floor Ottawa, ON K1A 0H2 …