Division 4.2.3.2 Instructions concerning specific positionsF1
United Kingdom
| Columns | |
|---|---|
| 0010 | Event ID The event ID is a row identifier and shall be unique for each row in the template. Where an internal ID is available, institutions shall provide the internal ID. Otherwise, the reported ID shall follow the numerical order 1, 2, 3, etc. |
| 0020 | Date of Accounting Date of accounting means the date where a loss or reserve/provision against an operational risk loss was first recognised in the Profit and Loss statement. |
| 0030 | Date of occurrence Date of occurrence shall be the date when the operational risk loss event happened or first began. |
| 0040 | Date of discovery Date of discovery shall be the date on which the institution became aware of the operational risk loss event. |
| 0050 | Loss event type Loss event types as referred to in Article 324 CRR. |
| 0060 | Gross loss Gross loss related to the loss event reported in rows 0020, 0120 etc. of template C 17.01 |
| 0070 | Gross loss net of direct recoveries Gross loss related to the loss event reported in rows 0020, 0120 etc. of template C 17.01, net of direct recoveries pertinent to that loss event |
| 0080 – 0160 | Gross loss by business line The gross loss as reported in column 0060 shall be allocated to the relevant business lines as referred to in Table 2 of Article 317(4) CRR and point (b) of Article 322(3) CRR. |
| 0170 | Legal Entity name Name of the legal entity as reported in column 010 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred. |
| 0180 | Legal Entity ID LEI code of the legal entity as reported in column 025 of C 06.02 where the loss – or the greatest share of the loss, if several entities were affected – occurred. |
| 0190 | Business Unit Business unit or corporate division of the institution where the loss – or the greatest share of the loss if several business units or corporate divisions were affected – occurred. |
| 0200 | Description Narrative description of the loss event, where necessary in a generalised or anonymised manner, which shall comprise at least information about the event itself and information about the drivers or causes of the loss event, where known. |