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Liquidity Adequacy Requirements (LAR) (2025) Chapter 6 – Liquidity Monitoring Tools
… used as standards, and the NCCF (Chapter 4) and Operating Cash Flow Statement (Chapter 5), which are supervisory tools, this … capture specific information related to an institution's cash flows, balance sheet structure, available unencumbered …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 6 – Liquidity Monitoring Tools
… used as standards, and the NCCF (Chapter 4) and Operating Cash Flow Statement (Chapter 5), which are supervisory tools, this … capture specific information related to an institution's cash flows, balance sheet structure, available unencumbered …
Liquidity Principles Guideline (B-6) - Guideline impact analysis statement (2019)
… Guideline B-6 sets out OSFI’s expectations related to the management of liquidity risk for banks, bank holding … Ratio minimum standards, as well as the Net Cumulative Cash Flow metric – that are not currently referenced in Guideline …
IFRS 17 Insurance Contracts Guideline
… of the Chartered Professional Accountants of Canada (CPA Canada).” Footnote 2 Expectations set out in this … institutions and OSFI’s mandate promote boards and management of institutions to adopt policies and procedures …
Release of final 2023 liquidity returns and consultation on draft NCCF reporting instructions
… today final reporting templates for the Net Cumulative Cash Flow (NCCF), both the Comprehensive NCCF (for DSIBs and … NCCF (for Category II SMSBs), as well as the Operating Cash Flow Statement (for Category III SMSBs). OSFI is also …
Capital Adequacy Requirements (CAR) (2024) - Chapter 4 – Credit Risk – Standardized Approach
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 4 – Credit Risk … additional collateral may include substitution assets (cash or short term liquid and secure assets held in … created to finance the project has (i) a positive net cash flow that is sufficient to cover any remaining contractual …
Deferral of IFRS 9 Application for Federally Regulated Life Insurers
… for the amendments, incorporating them into Part I of the CPA Canada Handbook – Accounting no later than November 2020. … with Canadian GAAP, the primary source of which is the CPA Canada Handbook - Accounting. Advisory Accounting and …
Public Disclosure Requirements for Domestic Systemically Important Banks on Liquidity Coverage Ratio
… provide the disclosures in their financial reports (e.g. management discussion and analysis, financial statement … ASSETS 1 Total high-quality liquid assets (HQLA) CASH OUTFLOWS 2 Retail deposits and deposits from small … 15 Other contingent funding obligations 16 TOTAL CASH OUTFLOWS Dark grey row CASH INFLOWS 17 Secured …
Life Insurance Capital Adequacy Test (2025) – Chapter 3 Credit Risk – On-Balance Sheet Items
… are used. For an instrument subject to a determined cash flow schedule, effective maturity Footnote 5 is defined as: … certain minimum operational conditions relating to risk management processes, they are allowed to take account of …
Life Insurance Capital Adequacy Test (2024) – Chapter 3 Credit Risk – On-Balance Sheet Items
… are used. For an instrument subject to a determined cash flow schedule, effective maturity Footnote 5 is defined as: … certain minimum operational conditions relating to risk management processes, they are allowed to take account of …
Small and Medium-Sized Deposit-Taking Institutions (SMSBs) Capital and Liquidity Requirements – Guideline (2025)
… requirements as needed, including the net cumulative cash flow (NCCF), the operating cash flow statement (OCFS), the liquidity monitoring tools …
“2024 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
… Return (BCAR) (BA) –effective Q1 2025; Net cumulative cash flow reporting manual (NCCF) –DT2 “Comprehensive” return and …
Leverage Requirements - Guideline (2023)
… targets and OSFI targets; the effectiveness of operational management and oversight functions; the adequacy of capital … date accounting must reverse out any offsetting between cash receivables for unsettled sales and cash payables for unsettled purchases of financial assets …
Capital Adequacy Requirements (CAR) (2024) - Chapter 5 – Credit Risk – Internal Ratings-Based Approach
… of institution Boards of Directors in regard to the management of capital and liquidity. Chapter 5 - Credit Risk … is that repayment depends primarily on the project's cash flow and on the collateral value of the project's assets. In …
Changes to the Liquidity Adequacy Requirements Guideline
… (Overview, Liquidity Coverage Ratio (LCR), Net Cumulative Cash Flow (NCCF), and Liquidity Monitoring Tools) received … in Chapter 3, paragraph 53. Chapter 4 – Net Cumulative Cash Flow (NCCF) The NCCF and LCR run-off assumptions for the …