Table of Guidelines - OSFI-BSIF

Guidelines are usually developed in a two-step process, with a draft guideline issued for industry comment, followed by a final guideline. Skiptomaincontent Skiptosecondarymenu TableofGuidelines PageContent​Guidelinesare"best"or"prudent"practicesthatOSFIexpectsfederallyregulatedfinancialinstitutionstofollow.Guidelinessetstandardsforindustryactivitiesandbehaviour.Theyaddressareassuchas:solvencystandards(e.g.,capitaladequacy),prudentialstandards(e.g.,largeexposurelimits),andaccountingstandards(e.g.,non-accrualloans).Guidelinesareusuallydevelopedinatwo-stepprocess,withadraftguidelineissuedforindustrycomment,followedbyafinalguideline.ByCategory CapitalAdequacyRequirements PrudentialLimitsandRestrictions AccountingandDisclosure SoundBusinessandFinancialPractices StandardsofSoundBusinessandFinancialPracticesforLifeInsuranceCompaniesClickherefor PrivatePensionPlanrelatedGuidelines.OSFIpublishesguidelines,whichareessentiallybestorprudentpractices,thatitexpectsfinancialinstitutionstofollow.Guidelinesareusedtosetstandardstogovernindustryactivitiesandbehaviour.Theseincludesolvencystandards(capitaladequacy),prudentialstandards(largeexposurelimits,portfoliomix),andaccountingstandards(e.g.,non-accrualloans,transferofassets,etc.). CapitalAdequacyRequirements Guideline Date Bank FBB T&L L&F P&C A-4--RegulatoryCapitalandInternalCapitalTargets 2017‑12 X X A-10--ForeignBankBranchDepositRequirement 2019‑12 X CAR--CapitalAdequacyRequirements2023[Draft] CAR--CapitalAdequacyRequirements2019 2021‑03 2018‑10 X X LAR--LiquidityAdequacyRequirements2023[Draft] LAR--LiquidityAdequacyRequirements2019 2021‑03 2019‑04 X X LR--LeverageRequirements2023[Draft] LR--LeverageRequirements(applicable Q1 2019) 2021‑03 2018‑10 X X SMSBsCapitalandLiquidityRequirements2023[Draft] 2021‑03 X X LICAT--LifeInsuranceCapitalAdequacyTest2023[Draft] LICAT--LifeInsuranceCapitalAdequacyTest2019 OSFIFactorCalculationTools(ZIP,16.6MB) UpdatepatchforExcel2016(withinstructions).zip 2021-06 2017‑11 2015‑10 2005‑04 X MCT--MinimumCapitalTest2023[Draft] MCT--MinimumCapitalTest2019 MCT--MinimumCapitalTest2018 2021-06 2019‑01 2018‑01 X MICAT--MortgageInsurerCapitalAdequacyTest[Draft] MICAT--MortgageInsurerCapitalAdequacyTest 2021-06 2018‑08 X TLAC--TotalLossAbsorbingCapacity 2018‑04 X X PrudentialLimitsandRestrictions Guideline Date Bank FBB T&L L&F P&C B-1--PrudentPersonApproach 1993‑01 X X X X B-2--LargeExposureLimits(D-SIBs)[EffectiveNovember1,2019] B-2--LargeExposureLimits 2019‑04 1994‑12 X X X B-2--LargeExposureLimits 2003‑08 X B-2--PropertyandCasualtyLargeInsuranceExposuresandInvestmentConcentration[Draft] 2020‑11 X B-3--ClassificationofLoansGuaranteedbyParentBank 1991‑04 X B-4--SecuritiesLending 1996‑09 X B-4--SecuritiesLending 1997‑02 X B-4--SecuritiesLending 1996‑09 X X X B-5--AssetSecuritization 2018‑11 X X B-5A--AssetSecuritization 2000‑01 X B-6--LiquidityPrinciples 2019‑12 X X B-9--EarthquakeExposureSoundPractices Memorandum 2013‑02 2013‑07 X B-11--Pledging 2003‑05 X X X X B-13--TechnologyandCyberRiskManagement 2021‑11 X X X X X E-2--CommercialLendingCriteria 1992‑06 X X E-2A--CommercialLendingRestrictions-ForeignLife&ForeignFraternals 1993‑09 X E-6--MaterialityCriteriaforRelatedPartyTransactions[Draft] 2008‑08 X X X X E-6--MaterialityCriteriaforRelatedPartyTransactions 1993‑10 X E-6--MaterialityCriteriaforRelatedPartyTransactions 1993‑12 X E-6--MaterialityCriteriaforRelatedPartyTransactions 1999‑05 X X GuidelinesB-8,B-12andB-3forreinsurancearenowlocatedundertheheadingSoundBusinessandFinancialPractices AccountingandDisclosure Guideline Date Bank FBB T&L L&F P&C C-1--Impairment-SoundCreditRiskAssessmentandValuationPracticesforFinancialInstrumentsatAmortizedCost 2010‑07 X X CapitalDisclosureRequirements 2018‑05 X X D-1A--AnnualDisclosures 2010‑07 X D-1B--AnnualDisclosures 2010‑07 X D-5--AccountingforStructuredSettlements[Draft] D-5--AccountingforStructuredSettlements[Final] 2021‑07 2010‑07 X D-6--DerivativesDisclosure 2010‑07 X X D-9--SourceofEarningsDisclosure(LifeInsuranceCompanies) 2010‑07 X D-10--AccountingforFinancialInstrumentsDesignatedasFairValueOption 2010‑07 X X D-11--PublicDisclosureRequirementsforDomesticSystemicallyImportantBanksonLiquidityCoverageRatio 2014‑07 X D-12--LeverageRatioDisclosureRequirements(EffectiveasoftheQ12019reportingperiod) 2018‑11 X X IFRS9FinancialInstrumentsandDisclosures[Draft] IFRS9FinancialInstrumentsandDisclosures[Final] 2021‑07 2016‑06 X X X X X LICAT--LifeInsuranceCapitalAdequacyTestPublicDisclosureRequirements 2018‑03 X NSFR--NetStableFundingRatioDisclosureRequirements 2019‑04 X Pillar3DisclosureRequirements X X TLAC--TotalLossAbsorbingCapacityDisclosureRequirements 2018‑05 X X SoundBusinessandFinancialPractices Guideline Date Bank FBB T&L L&F P&C CorporateGovernance 2018‑09 X X X X B-3--SoundReinsurancePracticesandProcedures[Draft] B-3--SoundReinsurancePracticesandProcedures 2019‑06 2010‑12 X X B-7--DerivativesSoundPractices 2015‑01 X X X X X B-8--Deterring&DetectingMoneyLaunderingandTerroristFinancing 2008‑12 X X X X B-10--OutsourcingofBusinessActivities,FunctionsandProcesses 2009‑03 X X X X X B-12--InterestRateRiskManagement[Effective2020or2021] B-12--InterestRateRiskManagement 2019‑05 2005‑02 X X B-13--TechnologyandCyberRiskManagement 2021‑11 X X X X X B-20--ResidentialMortgageUnderwritingPracticesandProcedures 2017‑10 X X X X X B-21--ResidentialMortgageInsuranceUnderwritingPracticesandProcedures 2019‑03 X E-4--ForeignEntitiesOperatinginCanadaonaBranchBasis 2021‑06 X X X E-4A--RoleoftheChiefAgent&RecordKeepingRequirements 2010‑01 X X E-4B--RoleofthePrincipalOfficerandRecordKeepingRequirements 2005‑11 X E-5--Retention/DestructionofRecords 1993‑05 X E-10--UseofDepositoriesbyInsuranceCompanies 1996‑12 X X E-12--Inter-segmentNotesforLifeInsuranceCompanies 2010‑07 X E-13--RegulatoryComplianceManagement(RCM) 2014‑11 X X X X X E-14--RoleoftheIndependentActuary 2010‑01 X E-15--AppointedActuary:LegalRequirements,QualificationsandPeerReview 2012‑09 X X E-16--ParticipatingAccountManagementandDisclosuretoParticipatingPolicyholdersandAdjustablePolicyholders 2011‑11 X E-17--BackgroundChecksonDirectorsandSeniorManagementofFREs 2008‑02 X X X X X E-18--StressTesting 2009‑12 X X X X E-19--OwnRiskandSolvencyAssessment(ORSA) 2017‑12 X X E-19--InternalCapitalAdequacyAssessmentProcess(ICAAP) 2010‑10 X X E-20--CDORBenchmark-SettingSubmissions 2014‑09 X E-21--OperationalRiskManagement 2016‑06 X X X X X E-22--MarginRequirementsforNon-CentrallyClearedDerivatives 2020‑04 X X X X X E-23--Enterprise-wideModelRiskManagementforDeposit-TakingInstitutions 2017‑09 X X E-24--SettlementRiskinForeignExchangeTransactions 2013‑06 X X E-25--InternalModelOversightFramework[Draft] 2019‑06 X GuidelineE-1isnowlocatedunderOtherApplicationGuidesGuidelinesE-2,E-2AandE-6arenowlocatedunderPrudentialLimitsandRestrictionsGuidelinesE-4,E-5,E-10,E-12,E-13,E-14andE-15arenowlocatedunderSoundBusinessandFinancialPractices StandardsofSoundBusinessandFinancialPracticesforLifeInsuranceCompanies Guideline Date Bank FBB T&L L&F P&C F1-F12--RescindedLetter(August22,2005) 2005‑08 ​ ModifiedDate: 2021-11-09 Secondarymenu RegulationandGuidance ActsandRegulations Guidance TableofGuidelines TableofAdvisories 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