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Liquidity Principles – Guideline (2020)
… prudential considerations relating to the liquidity risk management programs of federally regulated deposit-taking … of an institution to generate or obtain sufficient cash or its equivalent in a timely manner at a reasonable … must decide how domestic or foreign currency cash flow and funding needs will be met as liquidity might not be …
Life Insurance Capital Adequacy Test (2025) – Chapter 5 Market Risk
… these liabilities under the insurer's asset-liability management policy, assets held in segregated funds by an … values of interest-sensitive assets and liabilities whose cash flows may be mismatched. A projected cash flow methodology is used to measure the economic impact of …
IFRS 9 Financial Instruments and Disclosures
… governing FREs permits OSFI to promote the adoption by management and boards of FREs of policies and procedures … relevant factors and their impact on creditworthiness and cash shortfalls. Relevant factors include those intrinsic to … and evaluated individually using the discounted cash flow method upon receipt of new, borrower-specific …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 1 – Overview
… October 2014, and Monitoring tools for intraday liquidity management – published in April 2013. For reference, the … need to demonstrate that systems are in place to show the cash flow profiles of such legal entities and that such …
Liquidity Adequacy Requirements (LAR) - Guideline (2025)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the … Supervision's (BCBS) Principles for Sound Liquidity Risk Management and Supervision and OSFI's Guideline B-6: …
Liquidity Adequacy Requirements (LAR) - Guideline (2023)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the … Supervision's (BCBS) Principles for Sound Liquidity Risk Management and Supervision and OSFI's Guideline B-6: …
Life Insurance Capital Adequacy Test (2024) – Chapter 5 Market Risk
… these liabilities under the insurer’s asset-liability management policy, assets held in segregated funds by an … values of interest-sensitive assets and liabilities whose cash flows may be mismatched. A projected cash flow methodology is used to measure the economic impact of …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 1 – Overview
… October 2014, and Monitoring tools for intraday liquidity management – published in April 2013. For reference, the … need to demonstrate that systems are in place to show the cash flow profiles of such legal entities and that such …
Life Insurance Capital Adequacy Test (2024) – Chapter 1 Overview and General Requirements
… regarding internal capital targets and capital management policies. 1.3. Accounting basis Unless indicated … the contract boundaries used for insurance liability cash flow projections and all other LICAT components should be the …
Life Insurance Capital Adequacy Test (2025) – Chapter 1 Overview and General Requirements
… regarding internal capital targets and capital management policies. 1.3. Accounting basis Unless indicated … the contract boundaries used for insurance liability cash flow projections and all other LICAT components should be the …
"2023 Annual update" to the Manual of Reporting Forms and Instructions for Deposit-taking Institutions
… System (RRS), effective Q1 2024. A cover page with senior management attestation and internal audit attestation has … Liquidity Coverage Ratio (XLSX, 690 KB) Net Cumulative Cash Flow Net Cumulative Cash Flow (XLSX, 4.9 MB) (NCCF); …
Life Insurance Capital Adequacy Test (2025) – Chapter 9 Participating and Adjustable Products
… Such second-order effects should not be reflected in cash flows when calculating the credit for participating and … takes into account the present value of restated dividend cash flows. The par credit CP i for the block that is used to … par-related OSFI guidance, and the insurer's internal par management policies. Negative DSRs and negative reserves …
Life Insurance Capital Adequacy Test (2024) – Chapter 9 Participating and Adjustable Products
… Such second-order effects should not be reflected in cash flows when calculating the credit for participating and … takes into account the present value of restated dividend cash flows. The par credit CP i for the block that is used to … par-related OSFI guidance, and the insurer’s internal par management policies. Negative DSRs and negative reserves …
Derivatives Sound Practices – Guideline (2014)
… and controlled as part of a FRFI's comprehensive risk management framework. This Guideline sets out the Office of … price volatility (including valuation adjustments) of the cash flows they represent than they are to the size of the … positions, valuation should use a discounted cash flow (DCF) algorithm to determine the net present value of …
Final IFRS 17 Memoranda to The Appointed Actuary for FRIs
… relevance of the information pertaining to Asset Liability Management under section B.6 of the Memorandum under the IFRS … associated with mismatches between asset and liability cash flows remains. The information provides insights into … of OSFI’s expectation on providing the estimate of future cash flows or discount curves at CTE(0) where contracts are …