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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) …
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 …
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 …
OSFI consults on updates to the Liquidity Adequacy Requirements Guideline
… 3, Net Stable Funding Ratio and Chapter 4, Net Cumulative Cash Flow of the LAR Guideline. Stakeholders who wish to submit …
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 …
Draft Capital Adequacy Requirements Guideline (2026) – Letter
… exposures, where repayment is materially dependent on cash flows generated by property, in Chapter 4. This revision …
Capital Adequacy Requirements (CAR) (2024) - Chapter 7 – Settlement and Counterparty Risk
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 7 – Settlement … default before the final settlement of the transaction's cash flows. An economic loss would occur if the transactions … a commodity, or a foreign exchange amount against cash, other financial instruments, or commodities, or vice …
Capital Adequacy Requirements (CAR) (2026) – Chapter 7 – Settlement and Counterparty Risk
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 7 – Settlement … default before the final settlement of the transaction's cash flows. An economic loss would occur if the transactions … a commodity, or a foreign exchange amount against cash, other financial instruments, or commodities, or vice …
Liquidity Adequacy Requirements (LAR) Guideline – Guideline impact analysis statement (2019)
… tools. This included LAR Chapter 4 (Net Cumulative Cash Flow (NCCF) supervisory tool). Finally, in October 2014, the …
Capital Adequacy Requirements (CAR) (2024) - Chapter 9 – Market Risk
… of institution Boards of Directors in regards to the management of capital and liquidity. Chapter 9 – Market Risk … instruments include primary financial instruments (or cash instruments) and derivative financial instruments. … risk factor is only relevant for an instrument when a cash flow is functionally dependent on a measure of inflation …
Capital Adequacy Requirements (CAR) (2026) – Chapter 9 – Market Risk
… of institution Boards of Directors in regards to the management of capital and liquidity. Chapter 9 – Market Risk … instruments include primary financial instruments (or cash instruments) and derivative financial instruments. … risk factor is only relevant for an instrument when a cash flow is functionally dependent on a measure of inflation …
Risk Quantification at IRB Institutions
… CAR. Institutions’ own data developed for pricing and risk management may be based on a different definition. There may … its own practices in the origination, acquisition and management of exposure, the practices of peer institutions … conventions); uncertainties in the timing and amount of cash flows for LGD estimates, as well as the length of the …
Interim arrangements for the regulatory capital and liquidity treatment of cryptoasset exposures
… regulated and supervised, or subject to appropriate risk management standards. For a stablecoin to receive Group 1 … (LCR), net stable funding ratio (NSFR), and net cumulative cash flow (NCCF) requirements are set out below. Cryptoasset …
Capital Adequacy Requirements (CAR) (2024) - Chapter 2 – Definition of Capital
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … 61 and DTAs associated with the de-recognition of the cash flow hedge reserve, are to be deducted in the calculation of … include financial leasing, issuing credit cards, portfolio management, investment advisory, custodial and safekeeping …