Featured Product

    OSFI Updates Manual of Reporting Forms and Instructions for Banks

    September 27, 2019

    OSFI issued its annual update to the manual of reporting forms and instructions for deposit-taking institutions. The changes to several reporting forms and instructions were announced in a letter addressed to the Chief Financial Officers of banks and federally regulated trust and loan companies and Principal Officers of foreign bank branches.

    Changes made to the following regulatory reporting forms and instructions are effective for 2020 filing:

    • Mortgage Loans Report (E2) (delayed to first quarter of 2021)
    • Deposit Liabilities (K4)
    • Supplementary Return for Foreign Bank Branches (K3)
    • Liquidity Coverage Ratio Return (LA)
    • Basel Capital Adequacy Reporting, or BCAR (BA)
    • Net Cumulative Cash Flow Return (OSFI600)
    • Consolidated Income Statement (P3) (effective some time in 2020—New memo items to be filed as an unstructured filing)
    • Large Exposure Return "unstructured - OSFI930"—New
    • Net Stable Funding Ratio "unstructured—OSFI921"/"structured – DT1"—For D-SIBs only (Third Quarter of 2020)—New
    • Interbank and Major Exposures Return Appendices (2A/2L)—New (2A effective December 2019/2L test data effective June 2020, formal reporting effective September 2020)
    • Joint Balance Sheet (Z4)—New
    • GIC Offer Sheet Return (GA-GB)—New
    • Insured Residential Mortgages (RM)—Trust and Loan Companies Only—New

    Changes to the NCR (credit risk data) returns (RAPCORP, BB, BC, BD, BE, BF and BG) have been postponed and will be incorporated with the proposed changes for 2021. The NCR returns include IRB Credit Data Wholesale Portfolio Part-1 (BB) and Part-2 (BC/BP), IRB Credit Data Retail Portfolio Part-1 (BD) and Part-2 (BE/BO), IRB Credit Data Wholesale Transaction (BF), and IRB Credit Data Wholesale Transaction Defaulted and Fully Resolved (BG).

     

    Related Links

    Keywords: Americas, Canada, Banking, Reporting, Basel III, BCAR, LCR, NSFR, Large Exposures, OSFI

    Featured Experts
    Related Articles
    News

    ECB Finds Banks Unprepared for Pillar 3 Climate Risk Disclosures

    The European Central Bank (ECB) published results of the 2022 supervisory assessment of climate-related and environmental risk disclosures among significant institutions (103) and a selected number of less significant institutions (28).

    April 21, 2023 WebPage Regulatory News
    News

    NCUA Assesses Credit Union Exposure to Climate-Related Physical Risks

    The National Credit Union Administration (NCUA) released a Research Note that examines the exposure of credit unions to climate-related physical risks. In a related development

    April 21, 2023 WebPage Regulatory News
    News

    EBA Issues Multiple Regulatory and Reporting Updates for Banks

    The European Banking Authority (EBA) is seeking comments, until July 31, 2023, on the draft Guidelines on the proposed common approach to the resubmission of historical data under the EBA reporting framework.

    April 21, 2023 WebPage Regulatory News
    News

    EC Adopts Regulation on Own Funds, Issues Other Updates

    The European Commission adopted Delegated Regulations on own funds and eligible liabilities, on requirements for the internal methodology under the internal default risk model

    April 20, 2023 WebPage Regulatory News
    News

    CDP Platform to Report Plastic-Related Impact, Issues Other Updates

    The Carbon Disclosure Project (CDP) announced that its global environmental disclosure platform has enabled reporting on plastic-related impact for nearly 7,000 companies worldwide

    April 19, 2023 WebPage Regulatory News
    News

    IASB to Enhance Reporting of Climate Risks, Proposes IFRS 9 Amendments

    The International Accounting Standards Board (IASB) updated its work plan to enhance the reporting of climate-related risks in the financial statements,

    April 19, 2023 WebPage Regulatory News
    News

    BIS Addresses Data Gaps and Macro-Prudential Policy for Climate Risks

    The Financial Stability Institute (FSI) of the Bank for International Settlements (BIS) published a brief paper that examines challenges associated with the use of macro-prudential policies to address climate-related financial risks.

    April 17, 2023 WebPage Regulatory News
    News

    FCA Sets Out Business Plan, Launches TechSprint on Greenwashing

    The Financial Conduct Authority (FCA) published its business plan for 2023-24. The plan sets out details of the work planned for the next 12 months to achieve better outcomes for consumers and markets

    April 17, 2023 WebPage Regulatory News
    News

    UK Committee Sets Out Recommendations for Next Phase of Open Banking

    The Joint Regulatory Oversight Committee (JROC), comprising the Financial Conduct Authority (FCA) and the Payment Systems Regulator (PSR) as co-chairs and the HM Treasury and the Competition and Markets Authority (CMA) as members

    April 17, 2023 WebPage Regulatory News
    News

    ECB Publishes Multiple Regulatory Updates for Banking Institutions

    The European Central Bank (ECB) published the results of the 2022 climate risk stress test of the Eurosystem balance sheet,

    April 17, 2023 WebPage Regulatory News
    RESULTS 1 - 10 OF 8869