Stress Test Data Framework Dictionary 2021: Version 02

Pensions_assets_recon

This worksheet helps explain the movements between projection points in the assets. Together they can be used to recreate the accounting statements (i.e. figures for the Profit & Loss Account) for the projection year. For this reason, each item should be interpreted as they would be under the relevant accounting standard (e.g. IAS19). For each sheet, only choose those items that are applicable in that projection year. Any Settlements, Curtailments, Past Service Cost or other special items should be explained in the relevant Unstructured Data Request – including if there is any different treatment between scenarios. Please also explain any difference in Employee and Employer contributions between scenarios. Also, please confirm that the Employer contributions into the scheme in each scenario are consistent with the outgoing contributions expected by the other Stress Testing work streams in the firm in projecting the non-pension items of the balance sheet. Treat Liabilities as a positive figure, and use the convention that any enumeration that increases the liabilities is positive and that decreases the liabilities is negative. This means that for each scheme / year / scenario, the balance at the start of the year plus the sum of all the other items will equal the balance at the end of the year.

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 Asset reconciliation item String (255 long) AssetReconciliationItem AssetReconciliationItem Yes Yes
5 Asset reconciliation amount Float AssetReconciliationAmount Yes -