Federal financial regulators have published a draft revised capital guideline for property & casualty (P&C) insurers.

The Office of the Superintendent of Financial Institutions (OSFI) Monday issued a draft minimum capital test (MCT) guideline for industry consultation. OSFI says that the majority of the changes in the updated guideline are housekeeping moves. The primary significant change reflects revisions to international accounting standards concerning defined benefit plans, and the effect on capital requirements.

The regulator is seeking comment by August 10, and aims to finalize the guideline by September. The revised guideline is to take effect January 1, 2013. However, OSFI is postponing the implementation of changes concerning foreign exchange risk until 2014.