Stress Test Data Framework Dictionary 2021: Version 02

CurrentarrearsbandbyMIA

Enumeration Definition
=3m Current 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 Current 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 Current banding of exposures by their months in arrears >12m.
>1m&<=2m Current 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 Current 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 Current 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 Current banding of exposures by their months in arrears >4m&<=5m.
>5m&<=6m Current banding of exposures by their months in arrears >5m&<=6m.
>6m&<=9m Current banding of exposures by their months in arrears >6m&<=9m.
>9m&<=12m Current banding of exposures by their months in arrears >9m&<=12m.
Closed Closed arrears band.
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 Current banding of exposures by their months in arrears up to date.
Written off Balance written-off gross of any recoveries.