Stress Test Data Framework Dictionary 2017: Version 02

Pensions_parameters

This sheet asks for the accounting parameters at each date for each scheme for all scenarios. It asks for the Discount rate, Inflation rate and rate for Pension increases, as would be used in the projected accounting statements. These should be those that were used to calculate the Liabilities at each date. The purpose is for the Bank to perform reasonableness checks on how the accounting parameters are responding in relation to the indices provided in the scenario. The inflation rate should represent the RPI rate, and pension increases should represent the liability weighted average of pension increase assumptions. Please provide in your unstructured data separate figures for salary inflation, CPI inflation, a liability weighted average for pre-retirement pension increases, and a breakdown of both post-retirement and pre-retirement increase assumptions by tranche of service/applicable period.

201702 CapitalAndOtherProjections

Order Field Name Enumeration Definition
1 Scenario Scenario Identifies the scenario.
2 Projection period Projectionperiod The period to which the associated projections relate.
3 Pension scheme The name of a defined benefit pension scheme.
4 Accounting parameter AccountingParameter An assumption used in the derivation of the IAS19 liabilities.
5 Accounting parameter value The value of the associated 'accounting parameter' expressed as a decimal.