2019-04-30
The Office of the Superintendent of Financial Institutions (OSFI) establishes mandatory Net Stable Funding Ratio (NSFR) disclosure expectations for Canadian Domestic Systemically Important Banks (D-SIBs). These institutions must publicly report quarterly NSFR data using a standardized quantitative template and supplementary qualitative disclosures, commencing with the January 31, 2021 reporting period. D-SIBs must publish disclosures alongside financial statements, maintain a minimum 12-month online archive, and populate fixed template rows based on quarter-end positions in Canadian dollars.