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Table of OSFI Guidelines

OSFI publishes guidelines, which are essentially best or prudent practices, that it expects financial institutions to follow. Guidelines are used to set standards to govern industry activities and behaviour. These include solvency standards (capital adequacy), prudential standards (large exposure limits, portfolio mix), and accounting standards (e.g., non-accrual loans, transfer of assets, etc.).

In 2002, a letter was sent to guideline manual holders, FRFIs, industry associations and provincial superintendents, explaining that paper-based notification of guidelines will be discontinued and invites users to become subscribers.

Capital Adequacy Requirements			Banks	Foreign Bank Branches (FBBs)	T&L	Co-op	Life	P&C
A	Draft Capital Adequacy Requirements - Accompanying letter	June 2005	*		*
A-1	Draft Capital Adequacy Requirements - Accompanying letter	June 2005	*		*
A	Capital Adequacy Requirements	Jan. 2001	*		*
	Innovative Instruments included in Tier 1 Capital (interim appendix to Guideline A, CAR)Accompanying letter	Aug. 2001	*		*
A	Capital Adequacy Requirements	August 1994				*
A - Revised	Minimum Continuing Capital and Surplus Requirements (revised)	Revised Oct. 2005					*
	Innovative Instruments included in Tier 1 Capital (interim appendix to Guideline A, CAR), Accompanying letter	Aug. 2001					*
	MCT Guideline	July 2003						*
A-2	Draft Guideline - Capital Regime for Regulated Insurance Holding Companies and Non-Operating Life Companies, Accompanying letter	July 2005					*
A-2	Branch Adequacy of Assets Test (BAAT)	Dec. 2002						*
A-10	Capital Equivalency Deposit (Appendices revised April 2002)	Jan. 2000		*

Prudential Limits and Restrictions			Banks	FBBs	T&L	Co-op	Life	P&C
B-1	Prudent Person Approach	Jan. 1993	*		*	*	*	*
B-2	Large Exposure Limits	Dec. 1994	*	*	*
B-2	Large Exposure Limits Accompanying letter	Aug. 2003					*
B-2	Investment Concentration Limit	Mar. 1994						*
B-3	Classification of Loans Guaranteed by Parent Bank	Apr. 1991	*
B-3	Unregistered Reinsurance	Feb. 1997					*
B-4	Securities Lending	Sept. 1996						*
B-4	Securities Lending	Feb. 1997					*
B-4	Securities Lending	Sept. 1996	*	*	*	*
B-5	Asset Securitization accompanying letter	Nov. 2004	*	*	*	*	*	*
B-5A	Asset Securitization	Jan. 2000		*
B-6	Liquidity	Dec. 1995	*		*
B-7	Derivatives Best Practices	May 1995	*	*	*	*	*	*
B-9	Earthquake Exposure Sound Practices & Annexes	May 1998						*
B-10	Outsourcing of Business Activities, Functions and Processes Accompanying letter	Dec. 2003	*	*	*	*	*	*
B-11	Pledging Accompanying letter	May 2003	*		*	*	*	*
E-2	Commercial Lending Criteria	Jun. 1992			*	*	*
E-2A	Commercial Lending Restrictions - Foreign Life & Foreign Fraternals	Sept. 1993					*
E-6	Materiality Criteria for Related Party Transactions Letter Guidance Note	Oct. 1993					*
E-6	Materiality Criteria for Related Party Transactions	Dec. 1993						*
E-6	Materiality Criteria for Related Party Transactions	May 1999	*		*	*

Accounting for Problem Loans			Banks	FBBs	T&L	Co-op	Life	P&C
C-1	Impaired Loans and accompanying letter	Jul. 2004	*	*	*	*	*	*
C-5	General Allowances for Credit Risk	Oct. 2001	*	*	*

Accounting - General			Banks	FBBs	T&L	Co-op	Life	P&C
D-1	Annual Disclosure Requirements	Jul. 1997	*	*	*	*
D-1A	Annual Disclosure Requirements	Dec. 1997					*
D-1B	Annual Disclosure Requirements	Jun. 2004						*
D-2	Accounting for READC Project Financing	May 1994	*	*	*	*
D-3	Accounting for NHA-insured MBS	Oct. 2002	*	*	*	*	*	*
D-4	Transfers of Financial Assets with Recourse	Oct. 2002	*	*	*	*	*	*
D-5	Accounting for Structured Settlements	Apr. 1998						*
D-6	Derivatives Disclosure	Oct. 1995	*	*	*	*	*	*
D-7	Accounting for Reinsurance of Short Term Contracts	Feb. 1998						*
D-8	Accounting for Transfers of Receivables Including Securitizations	Oct. 2002	*	*	*	*	*	*
D-9	Guideline, Source of Earnings Disclosure (Life Insurance Companies) and letter	Dec. 2004					*

Guideline E-1 is now located under Other Application Guides
Guidelines E-2, E-2A and E-6 are now located under Prudential Limits and Restrictions
Guidelines E-4, E-5, E-10, E-12, E-13, E-14 and E-15 are now located under Sound Business and Financial Practices

Sound Business and Financial Practices Banks FBBs T&L Co-op Life P&C

Corporate Governance Guideline Jan. 2003 * * * * * *

Standards of Sound Business and Financial Practices for Life Insurance Companies

B-8 Deterring & Detecting Money Laundering and accompanying letter Nov. 2004 * * * * *

B-12
Guideline - Interest Rate Risk (IRR) Management, and Letter to Banks and T&L, Letter to Coops
Feb. 2005 * *

E-4A Role of the Canadian Chief Agent & Record Keeping Requirements and accompanying letter
Nov. 1992

Revised Nov. 2005
* *

E-4B Role of the Principal Officer and Record Keeping Requirements and accompanying letter Nov. 2005 *

E-5 Retention/Destruction of Records May 1993 *

E-10 Use of Depositories by Insurance Companies Dec. 1996 * *

E-12 Inter-segment Notes for Life Insurance Companies (PDF format) and accompanying letter Jul. 2004 *

E-13 Legislative Compliance Management (LCM) Guideline and accompanying letter Mar. 2003 * * * * * *

E-14 Role of the Independent Actuary and accompanying letter Jan.2004 *

E-15
Appointed Actuary: Legal Requirements, Qualifications and External Review - Guideline and accompanying letter
Aug. 2003 * *

F1-F12
Rescinded August 22, 2005 - Letter
Standards F1 - F12 for reference only

For further information about our publications, or to order printed copies, please contact:

Publications Distribution
Office of the Superintendent of Financial Institutions
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Ottawa, Ontario CANADA K1A 0H2

Tel: (613) 990-7655
Fax: (613) 952-8219
E-mail: extcomm@osfi-bsif.gc.ca

Last updated: 2005-11-23	Important Notices