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that branches must prepare and maintain regarding their business
in Canada (the
Canadian Records ).
OSFI expects the Canadian Records to be updated and
accurate as at the end of each business day,
and that the Canadian Records will be sufficiently detailed to
enable:
OSFI to conduct an examination and inquiry into the
branch s business;
OSFI to manage the branch s assets, prior to the
appointment of a liquidator, should the Superintendent take control
of the branch s assets in Canada; and
The liquidator to conduct an effective liquidation of the
branch s assets in Canada.
Guideline E-4 specifies that, where any of the Canadian Records ....

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