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Materiality Criteria for Related Party Transactions – Draft guideline (2008)
… closed October 15, 2008. We'll keep this draft on the site until the final guideline is released. I. Statement of …
Integrity and Security – Frequently Asked Questions
… closed November 24, 2023. We'll keep this draft on the site until the final guideline is released. Background 1. Why …
Capital Adequacy Requirements (CAR) (2027) – Chapter 1 – Overview of Risk-based Capital Requirements
… closed February 18, 2026. We'll keep this draft on the site until the final guideline is released. To review the … as supervision becomes more intensive and international best practices evolve. The institutions designated as D-SIBs … risk-control practices, especially for instances where best practices may reside outside Canada; regular use of …
Capital Adequacy Requirements (CAR) (2026) – Chapter 1 – Overview of Risk-based Capital Requirements
… closed on February 18, 2026. We'll keep the draft on the site until the final guideline is released. Note For … as supervision becomes more intensive and international best practices evolve. The institutions designated as D-SIBs … risk-control practices, especially for instances where best practices may reside outside Canada; regular use of …
Technology and Cyber Risk Management
… FRFIs should define and implement coding principles and best practices (e.g., secure coding, use of third-party and …
Peter Routledge participates in a fireside chat at the Economic Club of Canada 2025
… particularly in condos in the Greater Toronto Area (GTA) and the Greater Vancouver Area (GVA). We are also seeing … markets—like the preconstruction condo market in the GTA and GVA — mean that stresses in these segments could …
Life Insurance Capital Adequacy Test (2025) – Chapter 6 Insurance Risk
… risk that realized insurance experience may be worse than Best Estimate Assumptions (q.v. section 1.4.4). Required … experience arising from: misestimation of the level of Best Estimate Assumptions (level risk); misestimation of the future trend of Best Estimate Assumptions (trend risk); volatility risk due …
Internal Model Oversight Framework - Guideline (2019)
… closed August 30, 2019. We'll keep this draft on the site until the final guideline is released. This guideline …
Life Insurance Capital Adequacy Test (2025) – Chapter 10 Credit for Reinsurance
… guarantees, Restated Liabilities should be used in lieu of Best Estimate Liabilities. 10.1. Definitions The term … section 12.2.5), the higher of zero, or the aggregate Best Estimate Liability ceded to the unregistered reinsurer. … is defined to be the sum of: The amount of negative Best Estimate Liabilities ceded to the reinsurer, calculated …
Life Insurance Capital Adequacy Test (2025) – Chapter 1 Overview and General Requirements
… Auditing and Assurance Standards Board (AASB). 1.4.4. Best Estimate Liabilities, Cash Flows and Assumptions Best Estimate Liabilities for one or more policies represents … measurement model or variable fee approach, then the Best Estimate Liability for the policies is equal to the …
Annual Risk Outlook – Semi-annual update – Fiscal Year 2025-2026
… coming year. The condo market in Canada, especially in the GTA and GVA regions, is under pressure and has deteriorated …
Earthquake Exposure Sound Practices - Letter (2013)
… outdated Default Loss Estimates; Update the description of best practices in earthquake exposure management; Increase … an update to an existing guideline that reflects industry best practices, and there was substantial industry … out that earthquake exposure risk management policy is best done through its incorporation with overall Enterprise …
Life Insurance Capital Adequacy Test (2025) – Chapter 7 Segregated Fund Guarantee Risk
… return assumptions that an insurer uses to calculate Best Estimate Liabilities (i.e. liabilities excluding risk … the difference between Restated Liabilities and the Best Estimate Liabilities, after any applicable transition … value of shocked cash flows is Restated Liabilities with best estimate mortality or longevity assumptions shocked, and …
Life Insurance Capital Adequacy Test (2025) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis
… for segregated fund guarantees (q.v. section 7.1) and the Best Estimate Liability for these guarantees after applicable … two or more distinct legal obligations for which, on a Best Estimate basis, at least one of the obligations is an … is a liability (e.g. funds withheld reinsurance), then the Best Estimate value of all legal obligations under the …
Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items
… business assumed through reinsurance, calculated under Best Estimate Assumptions, with the currently receivable … country risk classification is available on the OECD's web site in the Export Credit Arrangement web page of the Trade …