Search
Search results
Capital Adequacy Requirements (CAR) (2026) – Chapter 5 – Credit Risk – Internal Ratings-Based Approach
… Approach Consultation status: Closed The consultation for chapter 5 of the 2027 CAR Guideline closed on February … calculated over the prior three years, or (ii) on the latest amounts available to the institution, updated at least … to use a value-at-risk (VaR) models approach to reflect price volatility of the exposures and the financial …
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 … assets of that transaction and non-refundable purchase price discounts on such underlying assets. Specific …
Mortgage Insurer Capital Adequacy Test - Guideline (2025)
… the capital framework, using a risk-based formula, for target and minimum capital required, and defines the … investors if a new instrument is issued at a lower price during a specified timeframe. If the instrument is not … or after the fifth anniversary of the closing date of the latest re-opened tranche of securities. Defeasance options …
Geographic Assets and Liabilities Booked Outside Canada (GR)
… of Canada. The data are an important source of information for analyzing international banking activity and are the … Type of collateral Guarantor Currency (notes and coins) Currency issuing authority (i.e. central bank) … zero-coupon basis, whereby a debt security is issued at a price that is less than its face (or par) value, and the …
Geographic Distribution of Assets and Liabilities Booked in Canada (GQ)
… in Canada. The data are an important source of information for analyzing international banking activity and measuring … Type of collateral Guarantor Currency (notes and coins) Currency issuing authority (i.e. central bank) … zero-coupon basis, whereby a debt security is issued at a price that is less than its face (or par) value, and the …
Draft Capital Adequacy Requirements Guideline (2026) – Letter
… The proposed revisions to the CAR Guideline build on the latest version of the guideline which was published in … we are updating the interim capital floor requirements for institutions that are newly approved to use the IRB … requirements We are modifying the default risk charge for sovereign exposures under the market risk Standardized …
Draft Liquidity Adequacy Requirements Guideline (2026) and Discussion Paper on Pillar 2 Liquidity and Funding Risks – Letter
… (LAR) Guideline . The proposed revisions build on the latest version of the guideline which was published in … to publish as part of the January 2026 Quarterly Release for implementation in 2026. We are also launching a 90-day … an Internal Liquidity Adequacy Assessment Process (ILAAP) for Canadian deposit-taking institutions (DTIs) . The …
Derivatives Sound Practices – Guideline (2014)
… of Financial Institutions' (OSFI's) expectations for FRFIs with respect to derivatives activities. It applies … risks of derivatives are more directly related to size and price volatility (including valuation adjustments) of the … changes in the derivative's value based on: changes in the price or rate of the underlying position ( delta ); changes …
Draft Capital Adequacy Requirements Guideline (2027) - letter
… The proposed revisions to the CAR Guideline build on the latest version of the guideline which was published in … to come into effect on November 1, 2026 or January 1, 2027 for institutions with a fiscal year ending October 31 or … issued. Introducing a preferential risk weight of 110% for commercial ADC loans with 50% pre-sales or pre-leases, up …
Life Insurance Capital Adequacy Test (2025) – Chapter 2 Available Capital
… included in Available Capital, establishes criteria for assessing capital instruments, and sets capital … investors if a new instrument is issued at a lower price during a specified timeframe. If the instrument is not … or after the fifth anniversary of the closing date of the latest re-opened tranche of securities. Defeasance options …
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 – Credit Risk – Standardized Approach . Note For institutions with a fiscal year ending October 31 or … capital or similar investments which are subject to price volatility and are acquired in anticipation of …
Capital Adequacy Requirements (CAR) (2026) – Chapter 6 – Securitization
… Consultation status: Closed The consultation for chapter 6 of the 2027 CAR Guideline closed on February … assets of that transaction and non-refundable purchase price discounts on such underlying assets. Specific … transaction or, if relevant, to the conduit in cash at the latest 30 days prior to the expiration of the liquidity …
Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
… exposure of off-balance sheet instruments. The process for determining the credit equivalent amounts of derivative … the asset from the original buyer at a pre-determined price. A reverse repurchase agreement consists of the … resell the asset to the original seller at a predetermined price. In any circumstance where these transactions are not …
Capital Adequacy Requirements (CAR) (2026) – Chapter 8 – Credit Valuation Adjustment (CVA) Risk
… (CVA) Risk Consultation status: Closed The consultation for chapter 8 of the 2027 CAR Guideline closed on February … on the site until the final guideline is released. Note For institutions with a fiscal year ending October 31 or … currency, where the FX spot rate is the current market price of one unit of another currency expressed in the units …
Liquidity Adequacy Requirements (LAR) (2026) Chapter 6 – Liquidity Monitoring Tools
… tools (January 2013 - Part 2, Monitoring tools). For reference, the Basel Consolidated Framework text … OSFI reserves the right to set supervisory requirements for any of the suite of liquidity metrics as required. These … roll-overs and prices for various lengths of funding, the price/yield of institution debenture or subordinated debt in …