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
ICAAP Submission Template - Summary Key Metrics Report [XLSX]
Stress testing
Guidance Note: Stress Testing for Credit Unions with Assets Greater Than $500 Million
Lending
Capital Treatment of Loans under the Federal Government Business Credit Availability Program
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)
- Completion Guide: Liquidity Coverage Ratio
- Template: Liquidity Coverage Ratio [XLSX]
- Completion Guide: Net Cumulative Cash Flow
- Template: Net Cumulative Cash Flow [XLSX]
- Completion Guide: Net Stable Funding Ratio
- Template: Net Stable Funding Ratio [XLSX]
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)
Guidance Note: Corporate Governance for Board of Directors (2018)
Guidance Note: Corporate Governance for Audit Committee (2018)
Guidance Note: Corporate Governance for Management (2018)
Assessment Workbook: Corporate Governance for Board of Directors (2018)
Assessment Workbook: Corporate Governance for Audit Committee (2018)
Assessment Workbook: Corporate Governance for Management (2018)
Director training
Guidance Note: Director Training and Qualifications for Less Complex Credit Unions (2018)
Guidance Note: Director Training and Qualifications for More Complex Credit Unions (2018)
Application Guide: Director Competencies for Less Complex Credit Unions (2018)
Application Guide: Director Competencies for Complex Credit Unions (2018)
Director training handbooks
Director Training, Director Candidate Information Guide (2012)
Director Training Self-Assessment Tool (2015)
Audit Committee Handbook (2016)
Enterprise risk management
Guidance Note: Enterprise Risk Management (ERM) for Complex Credit Unions (2018)
Enterprise Risk Management (ERM) Framework (2018)
Enterprise Risk Management (ERM) Application Guide
Investments
Guidance Note: Investments (2018)
Securitization
Guidance Note: Securitization (2018)
Application Guide: Securitization
Securitization Reporting Template [XLSX]
Structural
Guidance Note: Structural (Interest Rate) Risk (2018)
Others
Sound Business and Financial Practices Reference Manual
Deposit Insurance Advertising and Pre-Approved Advertising Messages (2018)