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OSFI-525 Report Instructions
OSFI-525 Report Instructions PDF, 183 KB Document Properties Type of Publication: Instruction Guide Date: April 2019 This Report can be used by federally regulated financial institutions (FRFIs) to meet their obligations to file information under …
OSFI’s Annual Risk Outlook – Fiscal Year 2022-2023
… correction could lead to increased borrower defaults, credit losses and broader housing-led softening of the … capital management practices given the increasing risk of credit losses. Supervisors are also monitoring credit account management practices, as well as robustness of …
Pension Plan for Federally Appointed Judges as at 31 March 2019
… to express each judge's projected benefit in unit credit terms, for each type of benefit. The projected accrued … be transferred by court order or by mutual consent to the credit of the former spouse of a judge or pensioner. The … The new money rate is the nominal yield on 10-year-plus Government of Canada bonds and is set for each year in …
Life Insurance Return – Section IV – Detailed Instructions
… and cash equivalents Insurers/societies must not offset credit balances in one depository institution against debit … income from the general fund. Line 250 – Provision for credit losses Line to record impairment losses in accordance … cost in this column. Columns 52, 53 and 54 – Expected credit loss (ECL) – Stage I, II and III For insurers who have …
Financial Highlights for the period ended December 31, 2022
… 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 …
Financial Highlights for the period ended September 30, 2022
… 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 …
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 …
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 …
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 …