Stress Test Data Framework Dictionary 2017: Version 02

Pensions_balance_sheet

The Pensions tabs in the Capital and other Projections template are designed to capture the firms’ projected results for the defined scenarios and for material Defined Benefit Pensions Schemes. This sheet summarises the position of the pension scheme at the starting date (Year 0) and at each projection point (Years 1 – 5), for all scenarios. This should be completed for each material defined benefit scheme. It should reflect the accounting position (e.g. IAS19) in the balance sheet at the appropriate reporting date.

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 Pensions balance sheet header Pensionsbalancesheetheader A header relating to the balance sheet of a defined benefit pension scheme.
5 Carrying amount The amount attributable to the balance sheet / P&L.