In addition to our regulatory framework, FSRA issues Guidance Notes, Applications Guides, Reference Manuals and other related materials to help credit unions understand our expectations.
Please note: the list below is organized by subject.
ICAAP (Internal Capital Adequacy Assessment Process)
Sector Release #83 - Liquidity and Stress Testing Guidance Notes and Tools [PDF]
ICAAP Submission Template - Summary Key Metrics Report
Stress testing
Guidance Note: Stress Testing for Credit Unions with Assets Greater Than $500 Million [PDF]
Lending
Capital Treatment of Loans under the Federal Government Business Credit Availability Program
Guidance Note: Lending [PDF]
Commercial Lending Policy Development Guide
Liquidity
Liquidity Templates
2021
- Liquidity Data Template [XLSX]
- Liquidity Coverage Ratio (LRC) Template 2021 [XLSX]
- Net Cumulative Cash Flow Report (NCCF) Template 2021 [XLSX]
- Net Stable Funding Ratio (NSFR) Template 2021 [XLSX]
2018-2020
- Guidance Note: Liquidity (2018) [PDF]
- Completion Guide: Liquidity Coverage Ratio [PDF]
- Template: Liquidity Coverage Ratio
- Completion Guide: Net Cumulative Cash Flow [PDF]
- Template: Net Cumulative Cash Flow
- Completion Guide: Net Stable Funding Ratio [PDF]
- Template: Net Stable Funding Ratio
Liquidity Guidance
- Overview
- Liquidity
- Liquidity Coverage Ratio Completion Guide
- Net Cumulative Cash Flow Completion Guide
- Net Stable Funding Ratio Completion Guide
- Stress Testing
Corporate governance
Guidance Notes, Corporate Governance, Accompanying Letter (2018) [PDF]
Guidance Note: Corporate Governance for Board of Directors (2018) [PDF]
Guidance Note: Corporate Governance for Audit Committee (2018) [PDF]
Guidance Note: Corporate Governance for Management (2018) [PDF]
Assessment Workbook: Corporate Governance for Board of Directors (2018) [PDF]
Assessment Workbook: Corporate Governance for Audit Committee (2018) [PDF]
Assessment Workbook: Corporate Governance for Management (2018) [PDF]
Director training
Guidance Note: Director Training and Qualifications for Less Complex Credit Unions (2018) [PDF]
Guidance Note: Director Training and Qualifications for More Complex Credit Unions (2018) [PDF]
Application Guide: Director Competencies for Less Complex Credit Unions (2018) [PDF]
Application Guide: Director Competencies for Complex Credit Unions (2018) [PDF]
Director training handbooks
Director's Handbook (2016) [PDF]
Director Training, Director Candidate Information Guide (2012) [PDF]
Director Training Self-Assessment Tool (2015) [PDF]
Audit Committee Handbook (2016) [PDF]
Enterprise risk management
Guidance Note: Enterprise Risk Management (ERM) for Complex Credit Unions (2018) [PDF]
Enterprise Risk Management (ERM) Framework (2018) [PDF]
Enterprise Risk Management (ERM) Application Guide [PDF]
Investments
Guidance Note: Investments (2018) [PDF]
Securitization
Guidance Note: Securitization (2018) [PDF]
Application Guide: Securitization [PDF]
Securitization Reporting Template
Structural
Guidance Note: Structural (Interest Rate) Risk (2018) [PDF]
Others
Sound Business and Financial Practices Reference Manual [PDF]
Deposit Insurance Advertising and Pre-Approved Advertising Messages (2018) [PDF]
Decal Installation Guide [PDF]