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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 …
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 …
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 …
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 …
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 …
Draft Liquidity Adequacy Requirements Guideline (2026) and Discussion Paper on Pillar 2 Liquidity and Funding Risks – Letter
… metrics, including the LCR, NSFR, and the Net Cumulative Cash Flow (NCCF). Other revisions to the guideline include: … continue to evolve, ensuring robust internal liquidity management will be critical for institutions to navigate …
Liquidity Adequacy Requirements (LAR) (2027) Chapter 3 – Net Stable Funding Ratio
… of other aspects of an institution's liquidity risk management framework in line with OSFI's Guideline B-6: … 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 …
Capital Treatment of Crypto-asset Exposures (Insurance) – Guideline
… requirements for operational risk and insurers' risk management sections are also applicable to insurers' … if two exposures confer the same level of legal rights (to cash flows, claims in insolvency, ownership of assets, etc.) … for a predefined amount of a reference asset or assets, or cash equal to the value of the reference asset(s). In …
Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
… amount), but only to the potential cost of replacing the cash flow (on contracts showing a positive value) if the … agreements in which notional principal is equivalent to cash flows, notional principal is defined as the net receipts …