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2026 Basel Capital Adequacy Reporting (BCAR)
… should be sent to Returns Administration, Regulatory Data Management Division ( RA-RRS.Support@osfi-bsif.gc.ca ) and to … prospects for servicing the loan materially depend on the cash flows generated by the property securing the loan, … capital charge under the standardized approach will then flow into Schedule 10.030 for purposes of the output floor …
Review of the 31st Actuarial Report on the Canada Pension Plan
… assumptions, investment expenses and value added by active management. Recommendation 10 We recommend that the rationale … and the unpredictability and variability of the different cash flows if the assumptions are changed or not realized. … Canada (ESDC) and the Canada Revenue Agency (CRA) normally flow to the OCA through Service Canada. The report details …
Mortgage Loans Report (E2)
… A4, and the value may be zero for many institutions. 2. Cash back mortgages originated for the purchase of … during the quarter Report the total value of originated cash bank mortgages. Report value of cash back associated with originated cash back mortgages. 3. …
Leverage Requirements Return (LRR)
… transactions with no recognition of accounting netting of (cash) payables against (cash) receivables. 53 1112 Receivables for cash variation … leverage ratio. not applicable 1511 Institution's Internal Management Target Leverage Ratio (%) The institution's …
Actuarial Report (30th) on the Canada Pension Plan
… portfolio of assets (for the base CPP), projected net cash flows (contributions less expenditures), and the … ($ million) Expenditures ($ million) Net Cash Flow ($ million) Net Investment Income ($ million) Footnote 2 … Table 66 further categorizes the actual assets under CPPIB management into the asset classes identified at the beginning …
Oversight Expectations for IRB Institutions
… institutions to ensure that their overall credit risk management practices are consistent with the evolving sound … of an institution’s corporate governance and risk management and control practices as described in OSFI’s … assessing the appropriateness and effectiveness of risk management and control practices at IRB institutions, and for …
Integrity and Security - Guideline
… codes of conduct. "Leader" is an individual with people management responsibility. "Malicious activity" includes … "Responsible persons" include directors and senior management of financial institutions as defined in the Corporate Governance Guideline and branch management of foreign entities operating in Canada on a …
Earthquake Exposure Sound Practices - Guideline (2013)
… should form part of an insurer's overall catastrophe risk management. OSFI recognizes that individual insurers may have differing earthquake exposure risk management depending on, among other factors, their: size; … OSFI will assess an insurer's earthquake exposure risk management policy against these principles and, where …
Preparation of Actuarial Reports for Defined Benefit Pension Plans
… concern valuation Footnote 20 Funding requirements Risk management The level of discussion and disclosure should be … the objective of which is to establish a series of cash flows that match the expected benefit payments to … the difference between the actuarial present value of the cash flows under each adverse scenario and the actuarial …
Internal Capital Adequacy Assessment Process (ICAAP) for Deposit-Taking Institutions – Guideline (2010)
… comprehensive ICAAP is a vital component of a strong risk management program. The ICAAP should produce a level of … from an institution’s ICAAP to assess the quality of risk management, OSFI does not approve an institution’s ICAAP. … ICAAP A rigorous ICAAP has six main components: Senior management oversight Sound capital assessment and planning …
Sound Reinsurance Practices and Procedures – Guideline (2025)
… – Guideline (2025) Reinsurance is an important risk management tool that can be used by an insurer to reduce … to implement effectively. Inadequate reinsurance risk management practices and procedures can materially affect an … with respect to ensuring effective oversight and risk management policies and procedures in relation with the …
2025 Life Insurance Capital Adequacy Test - Filing Instructions
… page. Original Signatures The Attestation of Senior Management on the Attestation page of the LCQ Return should … Repurchase Agreements / Securities Lending Grand Total Cash resources $75,000 - no data - no data $3,100 - no data … Page 50.300 – Market Risk: Real Estate Risk PV of Lease Cash Flows for Investment Real Estate should only include …
Assurance on Capital, Leverage and Liquidity Returns – Guideline at a glance (2022)
… 1 – External Audit footnote 1 referrer Table 2 – Senior Management Attestation and Review Table 2 - Senior Management Attestation and Review footnote 1 Industry … Quarterly beginning fiscal 2024 Table 2 - Senior Management Attestation and Review footnotes Table 2 - Senior …
Data Maintenance at IRB Institutions
… This implementation note elaborates on the data management requirements for institutions Banks and bank … ratings, rating migration, default, and collateral. Data management and timely execution of underlying information … of expectations on the data maintenance (or generic “data management”) process itself. This note provides general …
Regulatory Capital and Internal Capital Targets (2025)
… of capital; quality or strength of the insurer's capital management policy, including its capital management processes; and effectiveness of oversight with respect to the insurer's capital management processes. Capital considerations should include …