Article 1 › 4

Institutions shall also collect: (a) information about the reference dates of operational risk events, including: (i) the date when the operational risk event happened or first began (“date of occurrence”), where available; (ii) the date on which the institution became aware of the operational risk event (“date of discovery”); (iii) the date or dates on which an operational risk event results in a loss, or the reserve or provision against a loss, recognised in the institution’s profit and loss accounts (“date of accounting”); (b) information on any recoveries of gross loss amounts as well as descriptive information about the drivers or causes of the loss events. The level of detail of any descriptive information shall be commensurate with the size of the gross loss amount.

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