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Asset Securitization - Guideline (2018)
… derivatives and tranched covers. Reserve accounts, such as cash collateral accounts recorded as an asset by an … Such structures include securities that pass through the cash flows from the underlying assets unchanged, and … a securitization exposure exists. For example, a full flow-through structure backed by financial assets might not …
Life Insurance Capital Adequacy Test (2025) – Chapter 7 Segregated Fund Guarantee Risk
… as the difference between the present value of shocked cash flows and Restated Liabilities. The amount that should … risk limits, which must be approved by the insurer's risk management function; Reporting, oversight, and escalation … valuation of the hedging asset portfolios; A process flow chart that clearly shows the inputs collected and …
IFRS 17 Insurance Contracts Guideline
… of the Chartered Professional Accountants of Canada (CPA Canada).” Footnote 2 Expectations set out in this … institutions and OSFI’s mandate promote boards and management of institutions to adopt policies and procedures …
Mortgage Insurer Capital Adequacy Test - Guideline (2025)
… 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 … 2.4 ). Accumulated other comprehensive income on cash flow hedges: The amount of cash flow hedge reserve that …
Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 – Liquidity Monitoring Tools
… used as standards, and the NCCF (Chapter 4) and Operating Cash Flow Statement (Chapter 5), which are supervisory tools, this … capture specific information related to an institution's cash flows, balance sheet structure, available unencumbered …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 6 – Liquidity Monitoring Tools
… used as standards, and the NCCF (Chapter 4) and Operating Cash Flow Statement (Chapter 5), which are supervisory tools, this … capture specific information related to an institution's cash flows, balance sheet structure, available unencumbered …
Minimum Capital Test 2024 – Adjustments and clarifications
… for reinsurance contracts held (GMM) = (estimate of future cash flows for reinsurance contracts held (excluding premium and reinsurance commission cash flows that are due Footnote 38a ) + estimate of future cash flows for future reinsurance contracts held), adjusted …
Capital Adequacy Requirements (CAR) (2027) – Chapter 4 – Credit Risk – Standardized Approach
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 4 – Credit Risk … additional collateral may include substitution assets (cash or short term liquid and secure assets held in … created to finance the project has (i) a positive net cash flow that is sufficient to cover any remaining contractual …
Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions
… today final reporting templates for the Net Cumulative Cash Flow (NCCF), both the Comprehensive NCCF (for DSIBs and … NCCF (for Category II SMSBs), as well as the Operating Cash Flow Statement (for Category III SMSBs). OSFI is also …
Capital Adequacy Requirements (CAR) (2026) – Chapter 4 – Credit Risk – Standardized Approach
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 4 – Credit Risk … additional collateral may include substitution assets (cash or short term liquid and secure assets held in … created to finance the project has (i) a positive net cash flow that is sufficient to cover any remaining contractual …
Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items
… are used. For an instrument subject to a determined cash flow schedule, effective maturity Footnote 5 is defined as: … certain minimum operational conditions relating to risk management processes, they are allowed to take account of …
Capital Adequacy Requirements (CAR) (2027) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 5 - Credit Risk … is that repayment depends primarily on the project's cash flow and on the collateral value of the project's assets. In …
Leverage Requirements - Guideline (2023)
… targets and OSFI targets; the effectiveness of operational management and oversight functions; the adequacy of capital … date accounting must reverse out any offsetting between cash receivables for unsettled sales and cash payables for unsettled purchases of financial assets …
Changes to the Liquidity Adequacy Requirements Guideline
… (Overview, Liquidity Coverage Ratio (LCR), Net Cumulative Cash Flow (NCCF), and Liquidity Monitoring Tools) received … in Chapter 3, paragraph 53. Chapter 4 – Net Cumulative Cash Flow (NCCF) The NCCF and LCR run-off assumptions for the …
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2026)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the liquidity monitoring tools …