Search
Search results
Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025)
… related to securitization Footnote 5 and counterparty credit risk are expected only if the SMSB engaged in those … Disclosure requirements related to market risk and credit valuation adjustment risk are expected only if the … of this Guideline, SMSBs are banks (including federal credit unions), bank holding companies, federally regulated …
Substantial Investments
… and Loan Companies Act (the TLCA); and the Cooperative Credit Associations Act (the CCAA). These investment regimes … activities that expose the entity to material market or credit risk), Footnote 21 financial agents, investment … activities that expose the OE to material market or credit risk, or the activities of a specialized financing …
Pension payments to former members beginning after pensionable age
… the former member retroactive pension benefit payments plus interest, a plan administrator may offer this former …
Statement from the Superintendent: National Day for Truth and Reconciliation
Statement from the Superintendent: National Day for Truth and Reconciliation We have archived this page and will not be updating it. You can use it for research or reference. On September 30, I will be joining Indigenous and non-Indigenous Canadians in …
Substantial Investments - Appendix A.2
… activity that exposes the OE to material market or credit risk. a. Factoring entity (defined in the Factoring … leasing, residential mortgage lending, securities dealing, credit information and substantial investments activities. … above. Same as 2(c) above, except that no restriction on credit information activities. 3. Financial Agents Includes …
Capital Structure – Declaration and payment of dividends
… Companies Act (ICA) Section 86 of the Cooperative Credit Associations Act (CCAA) Interpretation At the time a … advisory Regulatory and legislative Bank Act Cooperative Credit Associations Act Insurance Companies Act Trust and …
Annual Filing Process for Pooled Registered Pension Plan Returns
… to register for access to the Bank of Canada secure site and the RRS system. For assistance in registering, …
Annual Filing Process for Defined Contribution Pension Plan Returns
… to register for access to the Bank of Canada secure site and the RRS system. For assistance in registering, …
Sound Reinsurance Practices and Procedures – Guideline (2025)
… arrangements, including the appropriateness of capital credit for such arrangements, based on the risk impact to the … In particular, OSFI will generally not recognize or grant credit for a foreign FRI's reinsurance arrangement(s) when … ceding company as a form of security enabling a capital credit for unregistered reinsurance. , and other such types …
Actuarial Report on the Pension Plan for the Royal Canadian Mounted Police as at 31 March 2021
… Government Contributions Table 21 Estimated Government Credit Table 22 Member Contribution Rates Table 23 … expected that the government will make a one-time nominal credit of $1,220 million as at 31 March 2023 to eliminate the … as at 31 March 2021 (after application of corridor) 13,625 Plus Receivable Contributions 164 Present value of prior …
Accounting for Structured Settlements
… the obligation of another party exposes the P&C insurer to credit risk. In addition, a contingent asset may exist in the … in the notes relating to the terms and conditions, credit risk and fair value of the annuities that are …
19th Actuarial Report - Pension plan for the Royal Canadian Mounted Police as at 31 March 2018
… Estimated Government Cost Table 21 - Estimated Government Credit Table 22 - Member Contribution Rates Table 23 - … Current Service Cost - 287 0.50 Total Current Service Cost/Credit - 521 0.72 Special Credits/Payments in Plan Year 2020 … as at 31 March 2018 (after application of corridor) 10,276 Plus Present value of prior service contributions 17 …
Liquidity Principles – Guideline (2020)
… this policy should describe: any limits (e.g. fungibility, credit) established between operating units; any internal … the conduit; early amortization in the case of revolving credit vehicles; and situations where there is no legal … on collateral requirements; irrevocable and revocable credit lines to other legal entities or persons; potential …
Fees Report - Fiscal year 2019-20
… except Deposit and Trust Agreements and Letters of Credit: totals for 2019–20 Fee grouping Superintendent … except Deposit and Trust Agreements and Letters of Credit Revenue ($) Cost ($) Remissions ($) 19,624 19,624 Not … (>$151) 2019–20 fee amount ($) 164 for up to 20 copies plus 5 for each additional copy 2019–20 total fee revenue ($) …
Basel Capital Adequacy Reporting (BCAR) FAQ Technical Specification
… Description 005 The standardized approach to calculating credit risk-weighted assets 010 Exposures reported under the … An XSD and a Sample XML file are provided on the OSFI web site. An XSD is An XML schema definition (XSD), which is a …