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Liquidity Adequacy Requirements (LAR) (2026) Chapter 2 – Liquidity Coverage Ratio
… In addition, the reasons may relate to overall credit, funding and market conditions, including liquidity in … Value of the stock of HQLA in stressed conditions plus Eligible non-operational demand and overnight deposits; … of their market value). Level 1 assets are limited to: coins and banknotes; central bank reserves (including …
Interest Rate Risk Management - Guideline (2019)
… can adversely affect an institution's financial condition. Credit spread risk in the banking book While the three sub-types listed above are directly linked to IRRBB, credit spread risk in the banking book (CSRBB) is a related … would be the sum of the effect of the short rate shock plus the effect of the long rate shock in basis points: −0.65 …
Report on New and Existing Lending (A4)
… in monetary policy, improve individuals' and business credit information, and facilitate the calculation of the … basis may be published on the Bank of Canada's web site in various publications (e.g., the Banking and Financial … balances at the end of the month, with the exception of credit card lending which should be reported based on the …
OSFI’s Annual Risk Outlook – Fiscal Year 2024-2025
… in Canada, but has not yet reached its target. Tighter credit conditions and sustained higher interest rates have … mortgages at the greater of the mortgage contract rate plus 2% or 5.25%. This helps ensure borrowers can still make … are as follows and they have been added to OSFI’s web site: Q3 2024 Quarterly Release Date – Thursday, August 22, …
OSFI releases Annual Risk Outlook for 2023-2024
… Intermediaries (NBFI) sector Corporate and Commercial Credit Risk Digital Innovation Risk Climate Risk Cyber Risk … in the fall. These dates are published on our web site at the start of every year. As proposed in Budget 2023, …
Solvency Information Return
… If there is no amount, enter “0”. Line 004 - Letter of credit or ministerial reduction used to reduce solvency … Enter in dollar amount the face value of a letter of credit Footnote 6 or ministerial reduction Footnote 7 used to … RRS, to register for access to the Bank of Canada secure site and RRS. For assistance in registering, please contact …
IFRS 9 Financial Instruments and Disclosures
… Act applies; an association to which the Cooperative Credit Associations Act applies; an insurance company or a … that were in effect under IAS 39: C-1 Impairment – Sound Credit Risk Assessment and Valuation of Financial Instruments … regular supervisory reporting, ad hoc reporting or on-site examinations. OSFI could also use these approaches for …
Mortgage Loans Report (E2)
… and non-residential mortgages. Allowance for Expected Credit Loss Based on the IFRS 9 definition of expected credit loss. Report the total allowance for expected credit loss for stages 1, 2 and 3 unless the instructions or …
Asset Securitization - Guideline (2018)
… that falls within the scope of this guideline. Insurers' credit risk exposures to any securitization are referred to … ownership, Other securitization components such as: credit enhancements, liquidity facilities, interest rate or currency swaps, credit derivatives and tranched covers. Reserve accounts, …
Leverage Requirements - Guideline (2023)
… are the leverage requirements for banks (including federal credit unions), bank holding companies, federally regulated … of physical or financial collateral, guarantees or other credit risk mitigation techniques to reduce the exposure … to the counterparty increases as the counterparty's credit quality decreases or SFTs in which the credit quality …
Life Insurance Capital Adequacy Test (2025) – Chapter 9 Participating and Adjustable Products
… may include credits for participating products (par credit) and for contractually adjustable policies (adjustable credit) in the calculation of the Base Solvency Buffer … conditions are met. An insurer should calculate the credit for participating products by geographic region. …
Commercial Lending Criteria
… incorporated life insurance companies and cooperative credit associations with capital of over $25 million to hold … Act, the Insurance Companies Act and the Cooperative Credit Associations Act (referred to hereinafter collectively … incorporated life insurance companies and cooperative credit associations respectively, subject to certain …
Pension Members’ Guide 2016
… the period in which the installment is paid. Letters of Credit An employer may obtain a qualifying letter of credit … of the member's pension benefit s. Member contributions plus interest that make up more than one-half of the commuted … concerning pension plan governance available on OSFI's web site. Registration of Plans and Filing Amendments The plan …
Life Insurance Capital Adequacy Test (2025) – Chapter 11 Aggregation and Diversification of Risks
… of each and all of the risk elements. A diversification credit or benefit results when the aggregation of risks … and morbidity requirements calculated in Chapter 6. The credit in section 11.1.1 is calculated net of registered … 11.1.1. Mortality level and trend risk - diversification credit between life supported and death supported business A …
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2026)
… Loan Companies Act (TLCA) require banks (including federal credit unions), bank holding companies, federally regulated … of this guideline, SMSBs are banks (including federal credit unions), bank holding companies, federally regulated … of SMSBs or D-SIBs that are banks (including federal credit unions), federally regulated trust companies or …