Stress Test Data Framework Dictionary 2017: Version 02

Pensions_reg_balance_sheet

The purpose of this sheet is to record the transformation of the IFRS balance sheet into the regulatory balance sheet (again, at each projection point and in all scenarios). It should therefore reconcile to the ‘Pensions balance sheet’ tab. A reduction in capital resources is treated as negative. If there is a surplus in the scheme which is being derecognised, then the ‘Adjustment to Balance Sheet’ is -1 x ‘Net Recognised Asset / (Liability)’.Otherwise it is zero.

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 Regulatory balance sheet item RegulatoryBalanceSheetItem A classification of items on the regulatory balance sheet.
5 Tax treatment TaxTreatment An indication of whether a regulatory balance sheet amount is before tax or after tax.
6 Regulatory balance sheet amount A monetary amount related to a regulatory balance sheet Item.