Search
Search results
Financial Statements for the three and six months ended September 30, 2022
… with the administration of the Bank Act , the Cooperative Credit Associations Act , the Green Shield Canada Act , the … or in a group of financial assets with similar credit risk characteristics. Assets that are individually … of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present …
Financial statements for the three and nine months ended December 31, 2023
… with the administration of the Bank Act , the Cooperative Credit Associations Act , the Green Shield Canada Act , the … or in a group of financial assets with similar credit risk characteristics. Assets that are individually … of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present …
Financial statements for the three and six months ended September 30, 2023
… with the administration of the Bank Act , the Cooperative Credit Associations Act , the Green Shield Canada Act , the … or in a group of financial assets with similar credit risk characteristics. Assets that are individually … of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present …
Financial statements for the three and six months ended September 30, 2024
… with the administration of the Bank Act , the Cooperative Credit Associations Act , the Green Shield Canada Act , the … or in a group of financial assets with similar credit risk characteristics. Assets that are individually … of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present …
Financial statements for the three and nine months ended December 31, 2024
… with the administration of the Bank Act , the Cooperative Credit Associations Act , the Green Shield Canada Act , the … or in a group of financial assets with similar credit risk characteristics. Assets that are individually … of estimated future cash flows (excluding future expected credit losses that have not yet been incurred). The present …
Internal Audit Report on Insurance Supervision Sector – Securities Administration Unit
… CED Capital equivalency deposit LOC Standby Letters of Credit Trustee Canadian financial institutions holding … rules, all insurance companies may seek to receive capital credit for liabilities ceded to unregistered reinsurance … reinsurance collateral, either through Standby Letters of Credit (LOCs) and/or Assets held in Reinsurance Security …
Reinsurance with a Related Party
… and report on the Reinsurer issued by a recognized credit rating agency, if available; for each of the most …
Part XII: Acquisition of control of a provincially regulated financial institution or other financial intermediary
… a provincially established and regulated cooperative credit society, or a federally or provincially established … activity that exposes it to material market or credit risk. The following types of entities are not OFIs: a …
Financial Institutions Supervisory Committee
… to the largest. Members include banks, federally regulated credit unions as well as loan and trust companies and associations governed by the Cooperative Credit Associations Act that take deposits. Funded by …
OSFI’s response to the consultation feedback on the capital and liquidity treatment of crypto-asset exposures guidelines (banking and insurance)
… digital payment tokens. Group 1b assets bear additional credit risks relative to Group 1a assets (for example, the credit risk of the redeemer), which are reflected in the …
Amar Munipalle, Executive Director, Risk Advisory Hub, delivers remarks for OSFI’s Spring – May Quarterly Release Day
… on the traditional land of the Mississaugas of the Credit, the Anishinaabeg, the Chippewa, the Haudenosaunee, … levels. In addition, we adjusted the calculation of credit risk and market risk capital requirements for …
OSFI’s Quarterly Release: Smart oversight to support economic growth
… 90-day public consultation to the capital requirements for credit risk. This aligns capital requirements to better … institutions while freeing capacity for banks to extend credit and support growth. Final Minimum Capital Test (MCT) …
Real estate secured lending
… A primary risk we expect mortgage lenders to manage is credit risk. This is the risk of financial loss caused by a … including loan repayment. We expect lenders to manage credit and other lending risks: During the underwriting …
Administrative Procedures for the Late and Erroneous Filing Penalty (LEFP) Framework
… Maturities Matching Return I3 45 IRB Wholesale Portfolio Credit Data – Part 1 BB 30 IRB Retail Portfolio Credit Data – Part 1 BD 30 Leverage Requirement Return LR 30 … Return of Impaired Assets E3 45 Standardized Institutions Credit Monitoring Data Call BH 30 II. Financial returns: Life …
FIFAI II: A Collaborative Approach to AI Threats, Opportunities, and Best Practices, Workshop 3 - AI and Financial Stability
… by AI. Economic disruptions from AI could increase credit risk for financial institutions via their lending … viewed labour disruptions and the associated increase in credit risk as the primary driver of potential AI-related … financial institutions may need to recalibrate their credit risk assessments and the risk factors they use. …