Search
Search results
Internal capital adequacy assessment process template
… to supplementary information such as its policies, risk management framework(s), and processes. Executive summary The … test results and how they inform and support capital management a summary of its business strategy and how the … the interconnectivity of the institution's risk management framework, strategy, business planning, and …
A Blueprint for OSFI’s Transformation 2022 - 2025
… from identifiable sources. Climate change will alter the cash flows generated by some capital assets and occasionally … plans. As such, OSFI has been in the business of risk management for some time and our success reflects how well we … will be the expansion of OSFI’s own enterprise risk management (ERM) capabilities, including risk management …
OSFI Summarizes Responses to its Climate Risk Discussion Paper
… identification, measurement of climate-related risk, and management of these risks. Many respondents believe OSFI has … climate-related risks through existing governance and risk management frameworks and new tools such as climate-related … early stages of development; Existing governance and risk management frameworks and practices could address …
Balance Sheet by Booking Location (Z4)
… worldwide. Instructions for rows Section I - Assets A 1 Cash and Cash Equivalents (a) Gold, bank notes, deposits with Bank of … (AUC), Assets under Administration (AUA) and Assets under Management (AUM) General Reported assets (AUC, AUA and AUM) …
Clarification on the Treatment of Innovative Real Estate Secured Lending Products under Guideline B-20
… from a traditional mortgage and which may have unique risk management requirements. These include loans with “combined” … Background Guideline B-20 defines and sets out OSFI’s risk management expectations for home equity lines of credit … of this equivalent treatment is to extend heightened risk management expectations in the Guideline to other innovative …
Securities (B2)
… in this return conforms to 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 … it and charges costs of production against revenue, management of the institution is relatively autonomous. Not …
Own Risk and Solvency Assessment
… the scope of the ORSA, its relation to enterprise risk management, the role of Senior Management Footnote 4 and other participants in performing, … and considerations about the identification, assessment, management and other aspects of risk, insurers may also …
Final Corporate Governance Guideline – Letter (2018)
… that replace OSFI’s Board expectations contained in risk management and capital guidelines and advisories. As a … – Changes to the Membership of the Board and Senior Management , and revised its Assessment Criteria to align … requested that OSFI define certain terms (i.e., Senior Management, Operational Management, and Oversight Functions) …
Consultative document on a proposed senior leader regime
… leaders are members of the board of directors and senior management, including the “c-suite”, heads of oversight … must also adapt to address new skill sets and risk management capabilities. Senior leaders of institutions face … risk environment, the complexity of risks and their management requires clear lines of ownership and …
Earthquake Exposure Sound Practices - Letter (2013)
… the description of best practices in earthquake exposure management; Increase OSFI’s flexibility in the collection of … together with the earthquake exposure risk management policy, prior to January 1, 2014. When a … also file an approved copy of its earthquake exposure risk management policy with its designated OSFI Relationship …
2025 Special Actuarial Report on the financial position of the Public Service Pension Fund as at 31 March 2025
… 12 footnote a referrer Table 12 footnote b Included 3% cash. Return to table 12 footnote b referrer Table 12 … year (in percentage) Plan year Fixed income securities Cash Public equity Private equity Real assets Credit 2026 21 … ending 31 March 2024, PSP Investments' operating and asset management expenses averaged 0.7% of average net assets. It …
Commercial Lending Criteria
… Process The Office expects companies to follow sound risk management practices in the context of commercial lending … capital position, a consistently sound record of credit management based on a significant volume of commercial … their commercial lending business plan, their credit risk management programs, their credit granting and monitoring …
Backgrounder: Final Liquidity Adequacy Requirements Guideline (2026)
… financial institutions can meet their obligations in cash or with assets that can be quickly converted to cash. It helps ensure federally regulated banks, bank holding …
Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025)
… practices covering their financial condition and risk management activities that are at a level of detail … facilitating the transparency of SMSBs’ risks and risk management, and the level of resources required of SMSBs to … be described, together with the corresponding responses by management. The level of detail of such disclosure should be …
Assessment of Regulatory Capital Models for Deposit-Taking Institutions
… of the model's integration into the institutions' risk management practices. Operations: an assessment of the … and/or the Guideline E-23 "Enterprise-Wide Model Risk Management for Deposit-Taking Institutions". These four … – the capital model is relevant to risk measurement and management of the risks in the business (i.e. fit for …