Article 1 › 3

For the purpose of paragraph 1, institutions shall: (a) include in the loss data set each operational risk event recorded during one or multiple financial years; (b) use the date of accounting for including losses related to operational risk events in the loss data set; (c) allocate losses and recoveries related to a common operational risk event or related operational risk events over time and posted to the accounts over several years, to the corresponding financial years of the loss data set, in line with their accounting treatment.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04