Capital

Guidelines

	Total Documents:4
A-2 - Capital Regime for Regulated Insurance Holding Companies and Non-Operating Life Companies Guideline Impact Analysis Statement Accompanying letter Date Published:2005-07-05 MCCSR - Guideline, revised November 2006 (see accompanying letter for effective dates) Guideline Impact Analysis Statement Accompanying letter Guideline Impact Analysis Statement regarding revised Chapter 9 posted on 2005-04-22 Segregated Fund Guarantees - Install Files Date Published:2006-11-27 Memorandum to Canadian Life Insurance Industry : MCCSR Advisory Committee Date Published:2006-05-12 MCCSR Advisory Committee's Draft Vision Paper Accompanying letter Date Published:2007-06-15

Advisories

	Total Documents:19
Capital Requirements for Investments in Asset Securitization Transactions Letter from Nicholas Le Pan, Deputy Superintendent, Supervision Date Published:1999-09-15 Guidance Note - Capital Instruments - Guideline A, Minimum Continuing Capital and Surplus Requirements (MCCSR) Accompanying letter Date Published:2000-06-20 Guidance Note - Dividend Reset Features in Tier 1 Preferred Shares and Step-ups in Tier 2B Capital Accompanying letter Date Published:2001-05-09 Guidance Note - MCCSR Capital Offset for Segregated Funds Hedging Programs Accompanying letter Date Published:2001-08-17 Innovative Tier 1 and Other Capital Clarifications Accompanying letter Letter to the Canadian Banker's Association Date Published:2007-06-29 Innovative Tier 1 Instruments and Accounting Guideline 15 (AcG 15) Accompanying letter Date Published:2003-07-10 Instruction Guide on the Use of Internal Models for Determining Required Capital for Segregated Fund Risks (MCCSR) Accompanying letter Date Published:2002-04-10 Investments by Federally Regulated Financial Institutions in Mutual Fund Entities Accompanying letter Date Published:1999-12-23 Letter from Michael Hafeman, Assistant Superintendent, Specialist Support Sector, regarding Future Income Taxes, Policy Liabilities and the MCCSR Guideline Date Published:2000-08-28 Letter from Robert Hanna, Senior Director, Capital Division, regarding Capital Treatment of General Allowances for Credit Risk Date Published:2001-11-20 MCCSR Guideline: Tax Treatment of Net Deferred Gains/Losses Included in Capital Letter from Nicholas Le Pan, Deputy Superintendent (Supervision Sector) Date Published:1999-01-07 MCCSR Interpretation Bulletin No: 1 Other Than Temporary Decline in Real Estate Values Date Published:1996-07-01 MCCSR Interpretation Bulletin No: 2 Adjusted Deferred and Unrealized Gains and Losses Included in Capital Date Published:1997-12-01 MCCSR Newsletter 1997 MCCSR/TAAM Changes Date Published:1997-07-01 Moderate Step-ups in Tier 2A Capital and Automatic Conversion Triggers in Tier 2A - Qualifying Debentures Accompanying letter Date Published:2004-06-04 Section 3860 of the CICA Handbook and the Regulatory Capital Treatment of Preferred Shares and Innovative Tier 1 Instruments Accompanying letter Date Published:2004-02-20 Survey of Policy Contract Guarantees Accompanying letter Date Published:1999-10-05 Survey of Policy Contract Guarantees - Accompanying letter Date Published:1999-10-05 Tier 1 Capital Clarifications Accompanying letter Date Published:2003-04-15