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Liquidity Adequacy Requirements (LAR) (2025) Chapter 2 – Liquidity Coverage Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … an adequate stock of unencumbered HQLA that consists of cash or assets that can be converted into cash at little or … ensure that sufficient HQLA are available to meet any cash flow gaps throughout the period. The LCR builds on …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 2 – Liquidity Coverage Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … an adequate stock of unencumbered HQLA that consists of cash or assets that can be converted into cash at little or … ensure that sufficient HQLA are available to meet any cash flow gaps throughout the period. The LCR builds on …
Minimum Capital Test - Guideline (2024)
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … losses or extraordinary events beyond the control of management will normally be eligible for temporary inclusion … be zero. Accumulated other comprehensive income on cash flow hedges: The amount of cash flow hedge reserve that …
External Audit Quality Initiatives – Insurers
… Chartered Professional Accountants of Canada (CPA Canada) has issued guidance resources Footnote 4 designed … firm. OSFI encourages audit committees to embrace the CPA Canada guidance and tools as part of their overall … Institutions Auditors Advisory Committee CPA Canada CPAB Footnotes Footnote 1 OSFI Corporate …
Supplementary Information for Life Insurance Companies that Determine Segregated Fund Guarantee Capital Requirements Using an Approved Model – Revised Version
… allocation of the actuarial liability to the respective cash flow buckets. OSFI has also received requests from insurers … scenarios have been generated. Segregated fund guarantee cash flows corresponding to these scenarios are determined …
Life Insurance Capital Adequacy Test (2025) – Chapter 6 Insurance Risk
… for insurance risk are determined using a projected cash flow methodology that measures the economic impact of a … of assumptions because an insurer's estimate of future cash flows comprises multiple cash flow projections, the …
Life Insurance Capital Adequacy Test (2024) – Chapter 6 Insurance Risk
… for insurance risk are determined using a projected cash flow methodology that measures the economic impact of a … of assumptions because an insurer's estimate of future cash flows comprises multiple cash flow projections, the …
Assurance on Capital, Leverage and Liquidity Returns Guideline - Clarifications
… now includes an internal audit opinion in addition to the management attestation and external audit opinion. External … that might not be detected otherwise. The Net Cumulative Cash Flow and Operating Cash Flow Statement don't have an external …
Capital Adequacy Requirements (CAR) (2024) - Chapter 6 – Securitization
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 6 – … a securitization. For example, transactions involving cash flows from real estate (e.g. rents) may be considered … A traditional securitization is a structure where the cash flow from an underlying pool of exposures is used to service …
External Audit Quality Initiatives - Deposit-taking institutions
… Chartered Professional Accountants of Canada (CPA Canada) has issued guidance resources CPA Canada, CPAB and the Institute of Corporate Directors … firm. OSFI encourages audit committees to embrace the CPA Canada guidance and tools as part of their overall …
Asset Securitization - Guideline (2018)
… derivatives and tranched covers. Reserve accounts, such as cash collateral accounts recorded as an asset by an … Such structures include securities that pass through the cash flows from the underlying assets unchanged, and … a securitization exposure exists. For example, a full flow-through structure backed by financial assets might not …
Life Insurance Capital Adequacy Test (2025) – Chapter 7 Segregated Fund Guarantee Risk
… as the difference between the present value of shocked cash flows and Restated Liabilities. The amount that should … risk limits, which must be approved by the insurer's risk management function; Reporting, oversight, and escalation … valuation of the hedging asset portfolios; A process flow chart that clearly shows the inputs collected and …
Minimum Capital Test 2024 – Adjustments and clarifications
… for reinsurance contracts held (GMM) = (estimate of future cash flows for reinsurance contracts held (excluding premium and reinsurance commission cash flows that are due Footnote 38a ) + estimate of future cash flows for future reinsurance contracts held), adjusted …
Mortgage Insurer Capital Adequacy Test - Guideline (2024)
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … losses or extraordinary events beyond the control of management will normally be eligible for temporary inclusion … 2.4 ). Accumulated other comprehensive income on cash flow hedges: The amount of cash flow hedge reserve that …
Mortgage Insurer Capital Adequacy Test - Guideline (2025)
… Where the consideration for the shares is other than cash, the issuance of the common shares is subject to the … losses or extraordinary events beyond the control of management will normally be eligible for temporary inclusion … 2.4 ). Accumulated other comprehensive income on cash flow hedges: The amount of cash flow hedge reserve that …