Stress Test Data Framework Dictionary 2021: Version 02

ArrearsbandbyMIA

Enumeration Definition
=3m Banding of exposures by their months in arrears =3m. Where 3m is referenced, this should be taken to mean 90 days to be consistent with the IFRS9 stage 3 definition of impairments.
>0m&<=1m Banding of exposures by their months in arrears >0m&<=1m. Where 1m is referenced, this should be taken to mean 30 days to be consistent with the IFRS9 stage 1 definition of impairments.
>12m Banding of exposures by their months in arrears >12m
>1m&<=2m Banding of exposures by their months in arrears >1m&<=2m. Where 1m is referenced, this should be taken to mean 30 days to be consistent with the IFRS9 stage 1 definition of impairments.
>2m&<3m Banding of exposures by their months in arrears >2m&<3m. Where 3m is referenced, this should be taken to mean 90 days to be consistent with the IFRS9 stage 3 definition of impairments.
>3m&<=4m Banding of exposures by their months in arrears >3m&<=4m. Where 3m is referenced, this should be taken to mean 90 days to be consistent with the IFRS9 stage 3 definition of impairments.
>4m&<=5m Banding of exposures by their months in arrears >4m&<=5m
>5m&<=6m Banding of exposures by their months in arrears >5m&<=6m
>6m&<=9m Banding of exposures by their months in arrears >6m&<=9m
>9m&<=12m Banding of exposures by their months in arrears >9m&<=12m
In possession Indicates when the security underlying the amount owing in arrears has been taken into possession of the lender.
Unknown If unknown, clarify why the arrears band is not known.
Up to date Not in arrears, possession or recoveries.