(a)

information about the reference dates of operational risk events, including: the date when the operational risk event happened or first began (“date of occurrence”), where available; the date on which the institution became aware of the operational risk event (“date of discovery”); 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”);

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.