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Liquidity Adequacy Requirements (LAR) (2027) Chapter 1 – Overview
… the version of this chapter currently in effect, please visit Liquidity Adequacy Requirements (LAR) (2026) Chapter 1 … for banks, federally regulated trust or loan companies, and for bank holding companies incorporated or formed under … Basel Framework text paragraph numbers that are associated with the text appearing in this guideline are indicated in …
Liquidity Adequacy Requirements (LAR) (2027) Chapter 6 – Liquidity Monitoring Tools
… the version of this chapter currently in effect, please visit Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 … Basel Framework text paragraph numbers that are associated with the text appearing in this chapter are indicated in … paragraph Footnote 2 . In addition to the LCR (Chapter 2) and the NSFR (Chapter 3), which are to be used as standards, …
Liquidity Adequacy Requirements (LAR) (2027) Chapter 2 – Liquidity Coverage Ratio
… the version of this chapter currently in effect, please visit Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 … Basel Framework text paragraph numbers that are associated with the text appearing in this chapter are indicated in … of OSFI's supervisory approach to liquidity risk, and will be supplemented by detailed supervisory assessments …
Capital Treatment of Crypto-asset Exposures (Insurance) – Guideline
… are considered to be within the scope of this guideline and are referred to as tokenized traditional assets, whereas … - A simplified capital treatment is available to insurers with limited crypto-asset exposures, or to insurers wishing … The members may issue a legally binding commitment to buy crypto-assets from non-member holders at a price equal to …
Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
… Capital Adequacy Test – Guideline (2025) was published and became effective on May 22, 2025. These adjustments are … sheet at fair value. The major risk to insurers associated with off-balance sheet activities is the default of the … an underwriter (or group of underwriters) undertakes to buy them at a prescribed price. 4.4.3.7. Commitments for …
Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items
… Capital Adequacy Test – Guideline (2025) was published and became effective on May 22, 2025. These adjustments are … Capital. Investment income due and accrued is reported with, and receives the same factor as, the asset to which it … the entire amount of credit risk exposure an insurer has with regard to all payments owed to it. In particular, if an …
Sound Mortgage Underwriting: Foundation for Stability - Remarks to the C.D. Howe Institute, Toronto, Ontario, January 24, 2020
… Toronto, Ontario, January 24, 2020 Introduction Good day and thank you for making the time to join me. Thank you for … lenders. This helps to protect against risks that arise with pressure to reduce lending standards when house prices … education for their children, helping a loved one buy a home, or home improvements. Institutions offer a wide …
Capital Adequacy Requirements (CAR) (2027) – Chapter 6 – Securitization
… the version of this guideline currently in effect, please visit Capital Adequacy Requirements (CAR) (2026) – Chapter 6 – Securitization . Note For institutions with a fiscal year ending October 31 or December 31, … holding companies, federally regulated trust companies, and federally regulated loan companies are set out in nine …
Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023)
… Appointed Actuary: Legal Requirements, Qualifications and Peer Review – Guideline (2023) 1. Introduction This … of Financial Institution’s (OSFI) expectations with respect to that role. The Guideline is divided into five … published by OSFI. Footnote 2 The second section deals with the actuary's qualifications required to carry out the …
Mortgage Loans Report (E2)
… the Office of the Superintendent of Financial Institutions and the Bank of Canada with data on mortgages. Statutory Sections 628 and 600 of the … Interim Construction Mortgages construction loans with or without firm permanent mortgage take out commitments; …
Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20)
… Infosheet - Residential Mortgage Underwriting Practices and Procedures Guideline (B-20) Sound mortgage underwriting … amortization Reduce debt servicing costs New borrowers Buy less expensive dwelling Increase down payment Delay … See Chart 3 ) Chart 3 - Proportion of uninsured mortgages with GDS > 39% Proportion of Uninsured Mortgages with GDS > …
Capital Adequacy Requirements (CAR) (2027) – Chapter 4 – Credit Risk – Standardized Approach
… the version of this guideline currently in effect, please visit Capital Adequacy Requirements (CAR) (2026) – Chapter 4 … Risk – Standardized Approach . Note For institutions with a fiscal year ending October 31 or December 31, … holding companies, federally regulated trust companies, and federally regulated loan companies are set out in nine …
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline (2026)
… Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – … to Consultations@osfi-bsif.gc.ca . Note For institutions with a fiscal year ending October 31 or December 31, … The members may issue a legally binding commitment to buy crypto-assets from non-member holders at a price equal to …
Opening remarks by Ben Gully at the DTI risk management seminar
… Check against delivery Document propertiesThank you Jacque and welcome to everyone who is joining us today. I would like … to meet ongoing and future challenges. First, let’s begin with the economic outlook for Canada as we near the end of … pandemic has changed the way people work and the way they shop, leading to much uncertainty for the commercial real …
Asset Securitization - Guideline (2018)
… This guideline sets out OSFI's general expectations with respect to asset securitization transactions. The … Adequacy Test (LICAT), the Minimum Capital Test (MCT) and the Mortgage Insurer Capital Adequacy Test (MICAT), and … or providing clean-up calls. Each function is associated with specific OSFI expectations and capital implications. 3. …