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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 …
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 …
“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 …
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 …
“2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
… (BA) Leverage Requirements Return (LR) Net Cumulative Cash Flow (NCCF) – new DT2 Balance Sheet (M4) – instructions only …
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) (2025) 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 …
Liquidity Adequacy Requirements (LAR) (2023) 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 …
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 …
Life Insurance Capital Adequacy Test (2024) – 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 …
Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)
… (LCR), Net Stable Funding Ratio (NSFR), Net Cumulative Cash Flow (NCCF) and the Operating Cash Flow Statement (OCFS) … assurance regarding a FRFI’s key regulatory ratios. Senior management attestation on key regulatory returns following an …
Accounting for Structured Settlements
… to the claimant. The irrevocable direction of the annuity cash flows to the claimant and the legal release extinguish … benefits from the annuity since these rights including the cash flows have been irrevocably transferred or assigned to …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 7 – Intraday Liquidity Monitoring Tools
… (BCBS) Monitoring tools for intraday liquidity management (April 2013). For reference, the Basel … Principles states that: "[T]he level of a bank's gross cash inflows and outflows may be uncertain, in part because … at the system level by promoting synchronization in the flow of payments. When throughput targets are met, …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 7 – Intraday Liquidity Monitoring Tools
… (BCBS) Monitoring tools for intraday liquidity management (April 2013). For reference, the Basel … square brackets at the end of each paragraph Footnote 1 . Management of intraday liquidity risk forms a key element of … Principles states that: "[T]he level of a bank's gross cash inflows and outflows may be uncertain, in part because …