Regulatory Alerts2026-09-10
Added
Capital and Liquidity Treatment of Crypto-asset Exposures (Banking) Guideline
This guideline sets out the regulatory capital and liquidity treatment for crypto-asset exposures for banks, bank holding companies, federally regulated trust companies, and federally regulated loan companies. It introduces a simplified approach, requiring deduction of all crypto-asset exposures from CET1 capital and treating them as non-high-quality liquid assets for liquidity ratios, or a comprehensive approach that categorizes exposures into Group 1a, 1b, 2a, or 2b with specific capital and liquidity treatments. Institutions must notify OSFI if they choose the comprehensive approach or change approaches, and are responsible for ongoing assessment and documentation of crypto-asset classifications. This guideline comes into effect on November 1, 2026, for institutions with a fiscal year ending October 31, and on January 1, 2027, for those with a fiscal year ending December 31.