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 [PDF]

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

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

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

Guidance Note: Lending [PDF]

Commercial Lending Policy Development Guide

Liquidity

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

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]

Request for Additional Brochures and Decals [PDF]