{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-4/division-4.2/division-4.2.3/division-4.2.3.2",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-4/division-4.2/division-4.2.3/division-4.2.3.2.json",
  "legislation": "eur/2014/680",
  "legislation_title": "Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/II/part/2/division/4/division/4.2/division/4.2.3/division/4.2.3.2",
  "kind": "division",
  "number": "4.2.3.2",
  "heading": "Instructions concerning specific positions",
  "text": "Columns\n0010\nEvent ID\nThe event ID is a row identifier and shall be unique for each row in the template.\nWhere an internal ID is available, institutions shall provide the internal ID. Otherwise, the reported ID shall follow the numerical order 1, 2, 3, etc.\n0020\nDate of Accounting\nDate 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.\n0030\nDate of occurrence\nDate of occurrence shall be the date when the operational risk loss event happened or first began.\n0040\nDate of discovery\nDate of discovery shall be the date on which the institution became aware of the operational risk loss event.\n0050\nLoss event type\nLoss event types as referred to in Article 324 CRR.\n0060\nGross loss\nGross loss related to the loss event reported in rows 0020, 0120 etc. of template C 17.01\n0070\nGross loss net of direct recoveries\nGross 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\n0080 – 0160\nGross loss by business line\nThe 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.\n0170\nLegal Entity name\nName 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.\n0180\nLegal Entity ID\nLEI 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.\n0190\nBusiness Unit\nBusiness 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.\n0200\nDescription\nNarrative 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/4/division/4.2/division/4.2.3/division/4.2.3.2",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}