Stress Test Data Framework Dictionary 2021: Version 02

Transitionalimpactitemlevel3

Enumeration Definition
CET1 reversal of day 1 temporary DTA The portion of the day 1 temporary DTA (if deducted from capital) associated with the day 1 increase in provisions eligible for transitional CET1 capital relief (gross of the transition rate).
IRB portfolios net of excess EL Increase in IRB provisions of defaulted and non-defaulted assets on day 1 of transition, net of excess EL.
Loss DTAs The portion of loss DTAs (if deducted from capital) associated with increases in IFRS 9 provisions eligible for transitional CET1 capital relief (gross of the transition rate).
Non defaulted IRB Increase in IRB provisions of non-defaulted assets in stress (post day 1 of transition) net of excess EL.
Non defaulted standardised Increase in standardised provisions of non-defaulted assets in stress (post day 1 of transition).
Standardised portfolios Increase in standardised provisions of defaulted and non-defaulted assets on day 1 of transition.
Tax cost on day 1 increase in provisions The tax amount associated with the day 1 increase in provisions.
Tax cost on post day 1 increase in provisions The tax amount associated with the post day 1 increase in provisions.