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Liquidity Adequacy Requirements (LAR) - Guideline (2025)
… 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: …
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 …
Consultation: Draft Liquidity Adequacy Requirements (LAR) Guideline
… 3 – Net Stable Funding Ratio Chapter 4 – Net Cumulative Cash Flow Consultation closed July 22, 2025. We'll keep this draft … the Net Stable Funding Ratio (NSFR) and the Net Cumulative Cash Flow (NCCF). Why it’s important The LAR Guideline …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 2 – Liquidity Coverage Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … 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 …
“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 …
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 …
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 …
Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 – Liquidity Coverage Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … 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 …
Capital Adequacy Requirements (CAR) (2027) – Chapter 6 – Securitization
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 6 – … a securitization. For example, transactions involving cash flows from real estate (e.g. rents) may be considered … A traditional securitization is a structure where the cash flow from an underlying pool of exposures is used to service …
Capital Adequacy Requirements (CAR) (2026) – Chapter 6 – Securitization
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 6 – … a securitization. For example, transactions involving cash flows from real estate (e.g. rents) may be considered … A traditional securitization is a structure where the cash flow from an underlying pool of exposures is used to service …
Assurance on Capital, Leverage and Liquidity Returns Guideline - Clarifications
… now includes an internal audit opinion in addition to the management attestation and external audit opinion. External … that might not be detected otherwise. The Net Cumulative Cash Flow and Operating Cash Flow Statement don't have an external …
Life Insurance Capital Adequacy Test (2025) – Chapter 6 Insurance Risk
… for insurance risk are determined using a projected cash flow methodology that measures the economic impact of a … of assumptions because an insurer's estimate of future cash flows comprises multiple cash flow projections, the …