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)

Guidance Note: Internal Capital Adequacy Assessment Process (ICAAP) – Credit Unions with Total Assets Greater than $500 Million

Sector Release #83 - Liquidity and Stress Testing Guidance Notes and Tools

Sector Release #76 - Implementation of ICAAP and Stress Testing for Credit Unions with assets in excess of $500 million

Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions 

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

Guidance Note: Lending

Commercial Lending Policy Development Guide

Liquidity

Liquidity Templates

2021

2018-2020

Liquidity Guidance

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's Handbook (2016)

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)

Decal Installation Guide

Request for Additional Brochures and Decals