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Financial highlights for the period ended June 30, 2023
… supervises and regulates all banks in Canada and federal credit unions in Canada and all federally incorporated or … capital management practices given the increasing risk of credit losses. OSFI is continuing to assess whether mortgage … are well adapted and sufficient. It is also monitoring credit account management practices, as well as robustness of …
Net cumulative cash flow reporting manual
… This return applies to select banks (including federal credit unions), bank holding companies and federally … into broader security types based on their nature and credit rating. Securities qualified as EULA under each … available to meet obligations on line "Cash Resources – Coins and Bank Notes". They are treated as cash inflows in …
Property and casualty insurance return – Section VI – Change Control Log
… for “Subsidiary” – Updated Section IV Letters of Credit – Revision Section V Complete revision Section VI Page … for Unregistered Reinsurer – Added Section IV Letters of Credit – Updated Section V Quebec – Updated Federal – Updated … Settlements – Updated Section V Federal (Letters of Credit) – Updated Section VI Section VI (significant changes …
Derivatives Sound Practices for Federally Regulated Private Pension Plans (letter)
… adverse market movements, heightened counterparty credit or liquidity risks, or other possible events) to … it has the appropriate expertise. Mitigating Counterparty Credit Risk (Section 7.1) It is not clear whether the guideline suggests that low credit counterparties may be acceptable, if the level of …
Guidance for Reinsurance Security Agreements
… company is generally eligible for a capital/asset credit in respect of unregistered reinsurance if it benefits … collateral held in Canada. In that regard, a capital/asset credit is allowed where ceding companies obtain and maintain … by means of a RSA. OSFI will allow a capital/asset credit for RSAs in certain circumstances, including where the …
What we heard: Consultations on draft Standardized Climate Scenario Exercise methodology
… the balance sheet approach and application of the credit risk module, e.g., using examples to illustrate how to … and how OSFI will derive financial adjustments for the credit and market transition risk modules OSFI response We … We have introduced materiality thresholds in the credit and market transition risk modules with this feedback …
Summary of comments from the public consultation for LICAT Guideline (2025)
… for LICAT Guideline (2025) Comment OSFI Response Credit and market risks Segregated Funds Guarantee (SFG) credit and market risks requirements should be net of all … conditions of using underlying exposures to calculate the credit and market risk factors for ETFs. Other comments …
Report on New and Existing Lending (A4) - Change Control Log
… Add Instructions for basis adjustment Instructions for credit card reporting Additional description under ‘purpose’ … Allowance for impairment changes to allowance for expected credit losses Return template Change Column heading … “Allowance for Impairment” to “Allowance for Expected Credit Losses” 6 January 2019 Instruction Change Instructions …
Provincial Property Laws
… or part of the member's pension benefit or pension benefit credit. …
Determining a Member’s Transfer Value – DB
… is a delay in the transfer of a member’s pension benefit credit and a new actuarial report has been filed with OSFI … to determine the transfer value of the pension benefit credit rather than the solvency ratio of the plan on the …
Actuarial report on the benefit plan financed through the Royal Canadian Mounted Police (Dependants) Pension Fund as at 31 March 2022
Actuarial report on the benefit plan financed through the Royal Canadian Mounted Police (Dependants) Pension Fund as at 31 March 2022 Royal Canadian Mounted Police The Honourable Chrystia Freeland, P.C., M.P. Minister of Finance House of Commons Ottawa, …
Risks
… risk outlooks . Real estate secured lending Wholesale credit risks Funding and liquidity risks Integrity, security, …
Risks
… risk outlooks . Real estate secured lending Wholesale credit risks Funding and liquidity risks Integrity, security, …
OSFI-599 – By-Law Return
… Companies Act , or section 192 of the Cooperative Credit Associations Act . Applicability This return only … Canadian Property & Casualty Insurance Companies, Credit Union Centrals, Trust and Loan Companies, and …
The 50% Rule for Defined Benefit Plans - Section 21 of the PBSA
… contributions exceed 50% of the member’s pension benefit credit for that period of service, the member’s pension … benefit on which any calculation of a pension benefit credit is based. …