Stress Test Data Framework Dictionary 2021: Version 02

Pensions_balance_sheet

The Pensions tabs in the Capital and other Projections template are designed to capture the firms’ projected results 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 the Annual cyclical stress scenario. 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.

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 Pensions balance sheet header String (255 long) Pensionsbalancesheetheader Pensionsbalancesheetheader Yes Yes
5 Carrying amount Float CarryingAmount Yes -