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Deposit Liabilities (K4)
… in this return conforms with the definitions of financial flow sector accounts detailed in the attached Definition of Financial Flow Sectors. This concept is also used in the Non-Mortgage … through a third-party or through the FRFI's own wealth management/discount brokerage platforms. Year-to-date numbers …
2026 Mortgage Insurer Capital Adequacy Test - Filing Instructions
… I - International Financial Reporting Standards" of the CPA Canada Handbook. The expectations of the mortgage insurer …
Instructions to complete ICAAP data return
… of limits which are all approved by the Board (Board, Management, Operating, etc.), indicate the limit that is … capital targets/regulatory minimums. Column #003 {Management Limit} – Indicate the internal capital limit … in interest rates on a DTI's earnings, economic value, and cash flows arising from its interest-sensitive assets, …
Actuarial Report (31st) on the Canada Pension Plan
… the base and additional CPP, the respective projected net cash flows (contributions less expenditures), and the … excluding operating expenses relating to professional management of the CPP Fund by the Canada Pension Plan … Text description: Chart 10 Components of the Labour Market Flow chart showing the main components of the labour market …
Discussion with Ben Gully on OSFI’s supervisory approach
… is about assessment. It's about promoting good risk management practices. And where we don't see things that make … we look forward. And if I can just expand on each briefly. Cash speaks to the ability to pay obligations as they come … the financial contingency plans that you have for cash and capital as well. So, the 4Cs I think are very …
Internal Audit Report on Insurance Supervision Sector - Mortgage Insurance Group
… of Financial Institutions Canada’s (OSFI) risk management, control, and governance processes, as designed … approach and allocation of resources; The logic and flow of MIG’s supervisory documentation clearly supported … the business activities of the institutions, the logic and flow of the information and supervisory assessments were not …
Internal Audit Report on Supervision of Life Insurance Non-Conglomerate Institutions
… of Financial Institutions Canada’s (OSFI’s) risk management, control, and governance processes, as designed … Specifically, the audit assessed whether: The logic and flow of documentation clearly supported the rationale for the … profile is considered a critical control. The logic and flow of the documentation reviewed could be strengthened to …
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 …
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. …
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 …
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 …
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 …