Stress Test Data Framework Dictionary 2021: 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. 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.

202101 CapitalAndOtherProjections

Order Field Name Type Enumeration Definition Range Bottom Range Top Range Scope Mandatory Unique
1 Scenario String (255 long) ScenarioACS Scenario Yes Yes
2 Projection period String (255 long) Projectionperiod Projectionperiod Yes Yes
3 Pension scheme String (255 long) PensionScheme Yes Yes
4 Regulatory balance sheet item String (255 long) RegulatoryBalanceSheetItem RegulatoryBalanceSheetItem Yes Yes
5 Tax treatment String (255 long) TaxTreatment TaxTreatment Yes Yes
6 Regulatory balance sheet amount Float RegulatoryBalanceSheetAmount Yes -