Stress Test Data Framework Dictionary 2017: Version 02

Pensionsbalancesheetheader

Enumeration Definition
Assets in pension scheme Assets are measured at fair value in accordance with IAS 19. It should correspond to the figures at the same dates on the Pensions_assets_recon tab. It should exclude any assets relating to defined contribution sections or to pensions already matched by purchased annuities.
Liabilities in pension scheme This is the present value of the retirement benefit obligation as defined by IAS19. It should correspond to the figures at the same dates on the Pensions_liabilities_recon tab. It should exclude any liabilities relating to defined contribution sections or to pensions already matched by purchased annuities.
Surplus not recognised This should simply to reflect any possible restriction under IFRIC14.