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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 …
“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 …
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 …
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 …
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 …
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 …
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 …
Pillar 2 Liquidity and Funding Risks: Designing an Internal Liquidity Adequacy Assessment Process for Canadian Deposit-Taking Institutions
… risks as top risks. Deficiencies in liquidity risk management were prevalent through the 2023 international … quantitative supervisory tools such as the Net Cumulative Cash Flow (NCCF), to recognize and provision for Pillar 2 …
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, …
Settlement Risk in Foreign Exchange Transactions – Guideline (2013)
… guideline establishes OSFI’s expectations regarding the management of foreign exchange settlement risk by banks, bank … substitution, and c) collateral valuation. 3.8 Non-cash collateral assets should be highly liquid in order to be … meet expected and unexpected current and future cash flow and collateral needs without affecting either daily …
Update on Basel III Implementation ahead of final rules release in January 2022
… OSFI Final Policy Position Exposure Measurement of Cash Pooling Arrangements OSFI’s leverage ratio rules include an exposure measure for cash pooling arrangements. Stakeholders indicated that cash … to implement the NSFR. Chapter 4 – Net Cumulative Cash Flow (see Annex 2 for details of updated calibration) …
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline
… requirements for operational risk and institutions’ risk management sections are also applicable to institutions’ … 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 2 Available Capital
… fair value gains and losses on derivatives held as cash flow hedges relating to the hedging of items that are not … the business of dealing in securities, including portfolio management and investment counselling. Investments in …
Revised Regulatory Notice on Commercial Real Estate Lending
… and clarifying expectations regarding sound risk management of CRE lending, including governance, … (e.g., NOI, tenancy, rent rolls, sustainability of cash flow); the liquidity, contingent liabilities and net worth of …