Search
Search results
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 …
Liquidity Principles Guideline (B-6) - Guideline impact analysis statement (2019)
… Guideline B-6 sets out OSFI’s expectations related to the management of liquidity risk for banks, bank holding … Ratio minimum standards, as well as the Net Cumulative Cash Flow metric – that are not currently referenced in Guideline …
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) (2024) - 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 (2024) – 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 …
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) (2024) - 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 …
Capital Adequacy Requirements (CAR) (2026) – 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 …
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 …
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2025)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the liquidity monitoring tools …
“2024 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
… Return (BCAR) (BA) –effective Q1 2025; Net cumulative cash flow reporting manual (NCCF) –DT2 “Comprehensive” return and …
Changes to the Guideline B-6 – Liquidity Principles
… Guideline B-6 sets out OSFI’s expectations around the management of liquidity risk for banks, bank holding … OSFI’s expectations regarding institutions’ liquidity risk management practices. The appendix provides a summary of … include a robust framework for comprehensively projecting cash flows arising from assets, liabilities and off-balance …
Liquidity Adequacy Requirements (LAR) (2026) Chapter 3 – Net Stable Funding Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … call date. For long-dated liabilities, only the portion of cash flows falling at or beyond the six-month and one-year … with effective residual maturities of one year or more. Cash flows occurring within the one-year horizon but arising …