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Liquidity Adequacy Requirements (LAR) (2027) Chapter 7 – Intraday Liquidity Monitoring Tools
… indicated in square brackets at the end of each paragraph. 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 … 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) …
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 (2027)
… 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 …
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2026)
… 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 …
Capital Adequacy Requirements Guideline (2026) – Letter
… in operational risk capital requirements for investment management activities. We did not make any changes to the … of the borrower's ability to service the loan is from cash flows generated by the residential property. However, an … not make the requested change. The request related to the cash surrender value of life insurance policies, which is not …
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 …
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 …
Capital Adequacy Requirements (CAR) (2027) – 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 …
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) (2027) – Chapter 2 – Definition of Capital
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 2 – Definition … 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 …
Capital Adequacy Requirements (CAR) (2026) – Chapter 2 – Definition of Capital
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 2 – Definition … 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 …
Capital Adequacy Requirements (CAR) (2027) – 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 …