# 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), Division 4.2.3.2: Instructions concerning specific positions

Extent: E+W+S+N.I.

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.

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Source: 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 (the official version)
Page: 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
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.