Search
Search results
“2022 Annual update” to the Manual of Reporting Forms and Instructions for Deposit-Taking Institutions
… (BA) Leverage Requirements Return (LR) Net Cumulative Cash Flow (NCCF) – new DT2 Balance Sheet (M4) – instructions only …
Changes to the Guideline B-6 – Liquidity Principles
… Guideline B-6 sets out OSFI’s expectations around the management of liquidity risk for banks, bank holding … OSFI’s expectations regarding institutions’ liquidity risk management practices. The appendix provides a summary of … include a robust framework for comprehensively projecting cash flows arising from assets, liabilities and off-balance …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 3 – Net Stable Funding Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … call date. For long-dated liabilities, only the portion of cash flows falling at or beyond the six-month and one-year … with effective residual maturities of one year or more. Cash flows occurring within the one-year horizon but arising …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 3 – Net Stable Funding Ratio
… of other aspects of an institution's liquidity risk management framework in line with the BCBS Sound Principles … call date. For long-dated liabilities, only the portion of cash flows falling at or beyond the six-month and one-year … with effective residual maturities of one year or more. Cash flows occurring within the one-year horizon but arising …
Life Insurance Capital Adequacy Test (2025) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
… amount), but only to the potential cost of replacing the cash flow (on contracts showing a positive value) if the … agreements in which notional principal is equivalent to cash flows, notional principal is defined as the net receipts …
Life Insurance Capital Adequacy Test (2024) – Chapter 4 Credit Risk – Off-Balance Sheet Activities
… amount), but only to the potential cost of replacing the cash flow (on contracts showing a positive value) if the … agreements in which notional principal is equivalent to cash flows, notional principal is defined as the net receipts …
Accounting for Structured Settlements
… to the claimant. The irrevocable direction of the annuity cash flows to the claimant and the legal release extinguish … benefits from the annuity since these rights including the cash flows have been irrevocably transferred or assigned to …
Assurance on Capital, Leverage and Liquidity Returns - Guideline (2022)
… (LCR), Net Stable Funding Ratio (NSFR), Net Cumulative Cash Flow (NCCF) and the Operating Cash Flow Statement (OCFS) … assurance regarding a FRFI’s key regulatory ratios. Senior management attestation on key regulatory returns following an …
Liquidity Adequacy Requirements (LAR) (2025) Chapter 7 – Intraday Liquidity Monitoring Tools
… (BCBS) Monitoring tools for intraday liquidity management (April 2013). For reference, the Basel … Principles states that: "[T]he level of a bank's gross cash inflows and outflows may be uncertain, in part because … at the system level by promoting synchronization in the flow of payments. When throughput targets are met, …
OSFI guideline on the regulatory capital treatment of crypto-asset exposures (Insurance) – Draft guideline
… 2 The operational risk requirements, as well as the risk management section, are also applicable to insurers' … if two exposures confer the same level of legal rights (to cash flows, claims in insolvency, ownership of assets, etc.) … for a predefined amount of a reference asset or assets, or cash equal to the value of the reference asset(s). In …
Liquidity Adequacy Requirements (LAR) (2023) Chapter 7 – Intraday Liquidity Monitoring Tools
… (BCBS) Monitoring tools for intraday liquidity management (April 2013). For reference, the Basel … square brackets at the end of each paragraph Footnote 1 . Management of intraday liquidity risk forms a key element of … Principles states that: "[T]he level of a bank's gross cash inflows and outflows may be uncertain, in part because …
Update on Basel III Implementation ahead of final rules release in January 2022
… OSFI Final Policy Position Exposure Measurement of Cash Pooling Arrangements OSFI’s leverage ratio rules include an exposure measure for cash pooling arrangements. Stakeholders indicated that cash … to implement the NSFR. Chapter 4 – Net Cumulative Cash Flow (see Annex 2 for details of updated calibration) …
Settlement Risk in Foreign Exchange Transactions – Guideline (2013)
… guideline establishes OSFI’s expectations regarding the management of foreign exchange settlement risk by banks, bank … substitution, and c) collateral valuation. 3.8 Non-cash collateral assets should be highly liquid in order to be … meet expected and unexpected current and future cash flow and collateral needs without affecting either daily …
Life Insurance Capital Adequacy Test (2025) – Chapter 2 Available Capital
… fair value gains and losses on derivatives held as cash flow hedges relating to the hedging of items that are not … the business of dealing in securities, including portfolio management and investment counselling. Investments in …
OSFI consults on updates to the Liquidity Adequacy Requirements Guideline
… 3, Net Stable Funding Ratio and Chapter 4, Net Cumulative Cash Flow of the LAR Guideline. Stakeholders who wish to submit …