Stress Test Data Framework Dictionary 2017: Version 02

RegulatoryBalanceSheetItem

Enumeration Definition
Actuarial gains and losses The sum of all actuarial gains and losses for the scheme in the given year, in line with the movement through other comprehensive income. Please show both gross and net of tax.
Adjustment to balance sheet The adjustment in capital resources to get from IFRS to the regulatory balance sheet. For schemes in deficit, this will simply be zero (the deficit appears on both IFRS and regulatory balance sheets). If the scheme is in surplus, it will be the reversal of the surplus. For the avoidance of doubt, this figure will be negative to show that the asset is being deducted from capital resources. Please show both gross and net of tax.