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Pillar 3 Disclosure Expectations
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements Chapter 3 – Net Stable Funding Ratio
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (2026) Chapter 1 Overview
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (2026) Chapter 7 – Intraday Liquidity Monitoring Tools
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (LAR) 2026, Chapter 5 – Operating Cash Flow Statement
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (LAR) Guideline 2026
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (LAR) Chapter 2 – Liquidity Coverage Ratio
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (LAR) Chapter 4 - Net Cumulative Cash Flow
Canada
Office of the Superintendent of Financial Institutions
Liquidity Adequacy Requirements (2026) Chapter 6 – Liquidity Monitoring Tools
Canada
Office of the Superintendent of Financial Institutions
Minimum Capital Test – Guideline (2026)
Canada
Office of the Superintendent of Financial Institutions
Small and Medium-Sized Deposit-Taking Institutions Capital and Liquidity Requirements Guideline
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (2026) – Chapter 5: Credit Risk Internal Ratings-Based Approach
Canada
Office of the Superintendent of Financial Institutions
Guideline E-23 – Model Risk Management (2027)
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 1 – Overview of Risk-based Capital Requirements
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 7 – Settlement and Counterparty Risk
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 8 – Credit Valuation Adjustment (CVA) Risk
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 3 – Operational Risk
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 6 – Securitization
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) (2026) – Chapter 4 – Credit Risk Standardized Approach
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 2 – Definition of Capital
Canada
Office of the Superintendent of Financial Institutions
Capital Adequacy Requirements (CAR) Chapter 9 – Market Risk
Canada
Office of the Superintendent of Financial Institutions
Internal Capital Adequacy Assessment Process Template
Canada
Office of the Superintendent of Financial Institutions
OSFI Guideline B-15 on Climate Risk Management
Canada
Office of the Superintendent of Financial Institutions
Capital Treatment of Crypto-asset Exposures (Insurance) Guideline
Canada
Office of the Superintendent of Financial Institutions
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) – Guideline
Canada
Office of the Superintendent of Financial Institutions
Pillar 3 Disclosure Guideline for Domestic Systemically Important Banks (D-SIBs) (2025)
Canada
Office of the Superintendent of Financial Institutions
Pillar 3 Disclosure Guideline for Small and Medium-Sized Deposit-Taking Institutions (SMSBs) (2025)
Canada
Office of the Superintendent of Financial Institutions
Life Insurance Capital Adequacy Test (2025)
Canada
Office of the Superintendent of Financial Institutions
Sound Reinsurance Practices and Procedures Guideline 2025
Canada
Office of the Superintendent of Financial Institutions
Mortgage Insurer Capital Adequacy Test Guideline (2025)
Canada
Office of the Superintendent of Financial Institutions