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Part XII: Establishment of a branch of a cooperative credit society, securities dealer or investment counselling and portfolio management service provider
… securities dealer or investment counselling and portfolio management service provider Information Requirements The … of providing investment counselling services and portfolio management services; a confirmation of whether: the applicant … securities dealer or investment counselling and portfolio management services provider, this causes the Part XII Entity …
IFRS 9 Financial Instruments and Disclosures
… governing FREs permits OSFI to promote the adoption by management and boards of FREs of policies and procedures … relevant factors and their impact on creditworthiness and cash shortfalls. Relevant factors include those intrinsic to … and evaluated individually using the discounted cash flow method upon receipt of new, borrower-specific …
Liquidity Principles – Guideline (2020)
… prudential considerations relating to the liquidity risk management programs of federally regulated deposit-taking … of an institution to generate or obtain sufficient cash or its equivalent in a timely manner at a reasonable … must decide how domestic or foreign currency cash flow and funding needs will be met as liquidity might not be …
Life Insurance Capital Adequacy Test (2025) – Chapter 5 Market Risk
… these liabilities under the insurer's asset-liability management policy, assets held in segregated funds by an … values of interest-sensitive assets and liabilities whose cash flows may be mismatched. A projected cash flow methodology is used to measure the economic impact of …
Liquidity Adequacy Requirements (LAR) (2026) Chapter 1 – Overview
… October 2014, and Monitoring tools for intraday liquidity management – published in April 2013. For reference, the … need to demonstrate that systems are in place to show the cash flow profiles of such legal entities and that such …
Liquidity Adequacy Requirements (LAR) – Guideline (2026)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the … Supervision's (BCBS) Principles for Sound Liquidity Risk Management and Supervision and OSFI's Guideline B-6: …
Liquidity Adequacy Requirements (LAR) (2027) Chapter 1 – Overview
… of other aspects of an institution's liquidity risk management framework in line with OSFI's Guideline B-6: … need to demonstrate that systems are in place to show the cash flow profiles of such legal entities and that such …
Life Insurance Capital Adequacy Test (2025) – Chapter 1 Overview and General Requirements
… regarding internal capital targets and capital management policies. 1.3. Accounting basis Unless indicated … the contract boundaries used for insurance liability cash flow projections and all other LICAT components should be the …
Life Insurance Capital Adequacy Test (2025) – Chapter 9 Participating and Adjustable Products
… Such second-order effects should not be reflected in cash flows when calculating the credit for participating and … takes into account the present value of restated dividend cash flows. The par credit CP i for the block that is used to … par-related OSFI guidance, and the insurer's internal par management policies. Negative DSRs and negative reserves …
Derivatives Sound Practices – Guideline (2014)
… and controlled as part of a FRFI's comprehensive risk management framework. This Guideline sets out the Office of … price volatility (including valuation adjustments) of the cash flows they represent than they are to the size of the … positions, valuation should use a discounted cash flow (DCF) algorithm to determine the net present value of …
“2025 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
… Reporting System (RRS). The attestations include senior management, opinion of internal auditor, and opinion of … Ratio Net Stable Funding Ratio Reporting Net Cumulative Cash Flow Streamlined Net Cumulative Cash Flow Reporting Operating …
Minimum Capital Test - Guideline (2024)
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … losses or extraordinary events beyond the control of management will normally be eligible for temporary inclusion … be zero. Accumulated other comprehensive income on cash flow hedges: The amount of cash flow hedge reserve that …
Minimum Capital Test – Guideline (2026)
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … losses or extraordinary events beyond the control of management will normally be eligible for temporary inclusion … be zero. Accumulated other comprehensive income on cash flow hedges The amount of cash flow hedge reserve that …
Final IFRS 17 Memoranda to The Appointed Actuary for FRIs
… relevance of the information pertaining to Asset Liability Management under section B.6 of the Memorandum under the IFRS … associated with mismatches between asset and liability cash flows remains. The information provides insights into … of OSFI’s expectation on providing the estimate of future cash flows or discount curves at CTE(0) where contracts are …
Liquidity Adequacy Requirements (LAR) (2027) Chapter 2 – Liquidity Coverage Ratio
… of other aspects of an institution's liquidity risk management framework in line with OSFI's Guideline B-6: … an adequate stock of unencumbered HQLA that consists of cash or assets that can be converted into cash at little or … ensure that sufficient HQLA are available to meet any cash flow gaps throughout the period. The LCR builds on …