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Asset Securitization by Foreign Bank Branches
… FBB and the vehicle must be approved by the FBB's branch management to ensure that such transactions are at least at … the obligor; and not provide temporary finance to cover cash shortfalls arising from non-performance of loans it … it will bring its concerns to the attention of branch management who should take appropriate action to correct the …
OSFI Annual report 2023-2024
… delay monitor and evaluate risks and promote sound risk management by institutions and pension plans Our mandate sets … of operations, changes in net financial assets and cash flow for the year then ended, and notes to the financial …
Guide for Incorporating Banks and Federally Regulated Trust and Loan Companies
… support; Footnote 8 and a description of the proposed management team. The initial discussion also provides an … including on-going reporting on the Net Cumulative Cash Flow and Liquidity Coverage Ratio; Footnote 12 the risk-based …
OSFI Annual report 2022-2023
… statement to support our strategic and operational management. We also started work to renew our approach to … of operations, changes in net financial assets and cash flow for the year then ended, and notes to the financial …
IFRS 17 Life Memorandum to the Appointed Actuary - 2023
… to OSFI’s actuaries. It is also intended for entity management and is read by regulators who may not be actuaries … in the past year. B.3.2 Construction of Discount Rates for Cash Flows that Do Not Vary with Underlying Items The AAR … discuss the determination of the probability weighted cash flow distribution, including how this complies with the IFRS …
Prudent Person Approach
… in regards to operational, business, risk and crisis management policies. Procedures Financial institutions are … investments in different types of instruments, including cash, equities, bonds and debentures, and real property. The …
Internal audit performance results
… Internal Auditor (CIA), Chartered Professional Accountant (CPA)) 89% of staff hold an internal audit or accounting … approved date Report published date Original planned Management Action Plan (MAP) completion date Management Action Plan (MAP) implementation status (%) Audit …
IFRS 17 Property and Casualty Memorandum to the Appointed Actuary - 2023
… to OSFI’s actuaries. It is also intended for entity management and is read by regulators who may not be actuaries … of Contracts Portfolio Reporting Estimates of Future Cash Flows Discount Curve Risk Adjustment for Non-financial … in the estimation of future cash flows that do not flow through ALAE and ULAE. The commentary should discuss the …
Materiality Criteria for Related Party Transactions – Guidance note (2001)
… traded securities of, entities) because the proceeds flow directly to the issuer of the securities who is a …
Outsourcing of Business Activities, Functions and Processes
… have responded by introducing guidance related to the management of outsourcing risks. This Guideline sets out … the materiality of the arrangements; ensure that senior management or branch management receives information … loans); Investment management (e.g., portfolio management, cash management); Marketing and research (e.g., product …
Glossary of Terms
… maturities of instruments which reflect their underlying cash flow properties rather than the term indicated by their … a balance in the Allowance for Impairment account that management considers adequate to reduce the recorded …
Life Insurance Capital Adequacy Test (2025) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis
… the applicable limit (q.v. section 10.2.7); plus 75% of cash surrender value deficiencies taken over all aggregated … recourse under unregistered reinsurance in section 10.2.4; cash surrender value deficiencies taken over all aggregated …
Life Insurance Capital Adequacy Test (2024) – Chapter 12 Life Insurers Operating in Canada on a Branch Basis
… the applicable limit (q.v. section 10.2.7); plus 75% of cash surrender value deficiencies taken over all aggregated … recourse under unregistered reinsurance in section 10.2.4; cash surrender value deficiencies taken over all aggregated …
Canada Pension Plan: Actuarial and investment considerations
… affecting the funding of the Plan”. Asset-liability management balances Plan outcome risk and reward in setting … economic and demographic shocks affect fund and cash flow realizations… (Slide 8) Asset return shocks directly …
Net Stable Funding Ratio Disclosure Requirements – Guideline (2019)
… provide the disclosures in their financial reports (e.g. Management Discussion and Analysis, financial statement … traded commodities, including gold. 42(d) 50(e) 28 Cash, securities or other assets posted as initial margin for …