Stress Test Data Framework Dictionary 2021: Version 02

Transitionalimpactitemlevel2

Enumeration Definition
Day 1 increase in provisions The total CET1 capital amount eligible for IFRS 9 transitional capital relief (gross of the transition rate) due to the day 1 (static component) increase in provisions for defaulted and non-defaulted assetss, net of tax and net of excess EL for IRB portfolios.
Deferred tax assets The eligible portion (gross of the transition rate) of deferred tax assets (DTAs) generated as a result of material provisions under IFRS 9 and deducted from capital that should be reversed under the transitional arrangements.
Increase in IRB excess of provisions over expected losses eligible for Tier 2 Capital The increase (flow) in the amount by which IFRS 9 provisions exceed regulatory EL for IRB portfolios and are eligible for Tier 2 Capital relief.
Other second order RWA impacts RWA adjustments due to the IFRS 9 transitional capital relief not already listed in the template.
Post day 1 increase in provisions The total CET1 capital amount eligible for IFRS 9 transitional capital relief (gross of the transition rate) due to the increase in new provisions, i.e. post-day 1 increase in provisions (dynamic component) of non-defaulted exposures, net of tax and net of excess EL for IRB portfolios.
RWA reversal of day 1 temporary DTA The risk weight of the portion of the day 1 temporary DTA (if risk weighted) associated with the day 1 increase in provisions eligible for transitional CET1 capital relief (gross of the transition rate).
Standardised portfolio RWAs The risk weighted exposure amount associated with the standardised portfolio provisions eligible for the transitional CET1 capital relief (gross of the transition rate).