EN  . C - OPERATIONAL RISK: LOSSES AND RECOVERIES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR (OPR DETAILS 1) MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows CORPORATE FINANCE [CF] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows TRADING AND SALES [TS] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN  . MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows RETAIL BROKERAGE [RBr] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows COMMERCIAL BANKING [CB] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN  . MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows RETAIL BANKING [RB] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows PAYMENT AND SETTLEMENT [PS] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN  . MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows AGENCY SERVICES [AS] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows ASSET MANAGEMENT [AM] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN  . MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows CORPORATE ITEMS [CI] Number of events (new events) Gross loss amount (new events) Number of events subject to loss adjustments Loss adjustments relating to previous reporting periods Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows TOTAL BUSINESS LINES Number of events (new events). Of which: related to losses ≥ 10 000 and < 20 000 related to losses ≥ 20 000 and < 100 000 related to losses ≥ 100 000 and < 1 000 000 related to losses ≥ 1 000 000 Gross loss amount (new events). Of which: related to losses ≥ 10 000 and < 20 000 related to losses ≥ 20 000 and < 100 000EN  . MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows related to losses ≥ 100 000 and < 1 000 000 related to losses ≥ 1 000 000 Number of events subject to loss adjustments. Of which: of which: number of events with a positive loss adjustment of which: number of events with a negative loss adjustment Loss adjustments relating to previous reporting periods of which: positive loss adjustment amounts (+) of which: negative loss adjustment amounts (-)EN.   MAPPING OF LOSSES TO BUSINESS LINES EVENT TYPES TOTAL EVENT TYPES MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION INTERNAL FRAUD EXTER- NAL FRAUD EMPLOYME NT PRACTICES AND WORKPLA CE SAFETY CLIENTS, PRODUCTS & BUSINESS PRACTICES DAMAGE TO PHYSICAL ASSETS BUSINESS DISRUPTIO N AND SYSTEM FAILURES EXECUTIO N, DELIVERY & PROCESS MANAGEM ENT LOWEST HIGHEST Rows Maximum single loss Sum of the five largest losses Total direct loss recovery Total recovery from insurance and other risk transfer mechanismsEN  . C - OPERATIONAL RISK: LARGE LOSS EVENTS (OPR DETAILS 2) Event ID Date of accounting Date of occurrence Date of discovery Event Type Gross loss Gross loss net of direct recoveries GROSS LOSS BY BUSINESS LINE Corporate Finance [CF] Trading and Sales [TS] Retail Brokerage [RBr] Commercial Banking [CB] Rows … GROSS LOSS BY BUSINESS LINE Legal Entity name Code Type of code Business Unit Description Retail Banking [RB] Payment and Settlement [PS] Agency Services [AS] Asset Management [AM] Corporate Items [CI]. C : Operational risk losses and recoveries by business lines and loss event types in the last year (OPR DETAILS 1). General Remarks 151. In template C , the information shall be presented by distributing the losses and recoveries above internal thresholds amongst business lines (as listed in Table 2 of Article 317 CRR, including the additional business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR) and loss event types (as referred to in in Article 324 CRR). It is possible that the losses corresponding to one loss event are distributed amongst several business lines. 152.  present the different loss event types and the totals for each business line, together with a memorandum item that shows the lowest internal threshold applied in the data collection of losses, revealing within each business line the lowest and the highest threshold where there is more than one threshold. 153. Rows present the business lines, and within each business line, information on the number of loss events (new loss events), the gross loss amount (new loss events), the number of loss events subject to loss adjustments, the loss adjustments relating to previous reporting periods, the maximum single loss, the sum of the five largest losses and the total loss recoveries (direct loss recoveries as well as recoveries from insurance and other risk transfer mechanisms). 154. For the total business lines, data on the number of loss events and the gross loss amount shall also be reported for certain ranges based on set thresholds, that is 10 000, 20 000, 100 000, and 1 000 000. The thresholds are set in EUR and are included for comparability purposes of the reported losses among institutions. Those thresholds do therefore not necessarily relate to the minimum loss thresholds used for the internal loss data collection, to be reported in another section of the template.EN.  . Instructions concerning specific positions  - EVENT TYPES Institutions shall report the losses in the respective columns to in accordance with the loss event types referred to in Article 324 CRR. Institutions that calculate their own funds requirement in accordance with the BIA may report those losses for which the loss event type is not identified in column 080 only. TOTAL LOSS EVENT TYPES In column , for each business line, institutions shall report the total ‘number of loss events (new loss events)’, the total of ‘gross loss amount (new loss events)’, the total ‘number of loss events subject to loss adjustments’, the total of ‘loss adjustments relating to previous reporting periods’, the ‘maximum single loss’, the ‘sum of the five largest losses’, the total of ‘total direct loss recovery’ and the total of ‘total recovery from insurance and other risk transfer mechanisms’. Provided that the institution has identified the loss event types for all losses, column 080 shall show the simple aggregation of the number of loss events, the total gross loss amounts, the total loss recovery amounts and the ‘loss adjustments relating to previous reporting periods’ reported in columns to. The ‘maximum single loss’ reported in column shall be the maximum single loss within a business line and identical to the maximum of the ‘maximum single losses’ reported in columns to , provided that the institution has identified the loss event types for all losses. For the sum of the five largest losses, in column the sum of the five largest losses within one business line shall be reported. - MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION Institutions shall report in columns and the minimum loss thresholds they are using for the internal loss data collection in accordance with the last sentence of point (c) of Article 322(3) CRR. Where the institution applies only one threshold for in each business line, only column shall be filled in. Where there are different thresholds applied within the same regulatory business line, the highest applicable threshold (column ) shall be filled in as well. Rows - BUSINESS LINES: CORPORATE FINANCE, TRADING AND SALES, RETAIL BROKERAGE, COMMERCIAL BANKING, RETAIL BANKING, PAYMENT AND SETTLEMENT, AGENCY SERVICES, ASSET MANAGEMENT, CORPORATE ITEMS For each business line referred to in Table 2 of Article 317(4) CRR, including the additional business line ‘Corporate items’ as referred to in point (b) of Article 322(3) CRR, and for each loss event type, the institution shall report, in accordance with the internal thresholds, the following information: number of loss events (new loss events), gross loss amount (new loss events), the number of loss events subject to loss adjustments, loss adjustments relating to previous reporting periods, maximum single loss, sum of the five largest losses, total direct loss recovery and the total recovery from insurance and other risk transfer mechanisms. For a loss event that affects more than one business line the ‘gross loss amount’ shall be distributed amongst all the affected business lines. Institutions that calculate their own funds requirement in accordance with the BIA can report those losses for which the business line is not identified in rows - only.EN  . Rows , , , , , , , , Number of loss events (new loss events) The number of loss events is the number of loss events for which gross losses were accounted for within the reporting reference period. The number of loss events shall refer to ‘new events’, i.e. operational risk events: (i) ‘accounted for the first time’ within the reporting reference period; or (ii) ‘accounted for the first time’ within a previous reporting reference period, where the loss event was not included in any previous supervisory report, e.g. because it was identified as operational risk loss event only in the current reporting reference period or because the accumulated loss attributable to that loss event (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period. ‘New loss events’ do not include loss events ‘accounted for the first time’ within a previous reporting reference period, which were already included in previous supervisory reports. , , , , , , , , Gross loss amount (new loss events) The gross loss amount shall be the gross loss amounts pertinent to operational risk loss events (e.g. direct charges, provisions, settlements). All losses related to a single loss event which are accounted for within the reporting reference period shall be summed up and considered as the gross loss for that loss event for that reporting reference period. The reported gross loss amount shall refer to ‘new loss events’ as referred to in the row above of this table. For loss events ‘accounted for the first time’ within a previous reporting reference period which were not included in any previous supervisory report, the total loss accumulated until the reporting reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) shall be reported as the gross loss at the reporting reference date. The amounts to be reported shall not take into account obtained recoveries. , , , , , , , , Number of loss events subject to loss adjustments The number of loss events subject to loss adjustments shall be the number of operational risk loss events ‘accounted for the first time’ in previous reporting reference periods and already included in previous reports, for which loss adjustments were made in the current reporting reference period. Where more than one loss adjustment was made for a loss event within the reporting reference period, the sum of those loss adjustments shall be counted as one adjustment in the period.EN.   Rows , , , , , , , , Loss adjustments relating to previous reporting periods Loss adjustments relating to previous reporting reference periods shall the sum of the following elements (positive or negative): (i) the gross loss amounts pertinent to positive loss adjustments made within the reporting reference period (e.g. increase of provisions, linked loss events, additional settlements) of operational risk events ‘accounted for the first time’ and reported in previous reporting reference periods; (ii) the gross loss amounts pertinent to negative loss adjustments made within the reporting reference period (e.g. due to decrease of provisions) of operational risk loss events ‘accounted for the first time’ and reported in previous reporting reference periods. Where more than one loss adjustment was made for a loss event within the reporting reference period, the amounts of all those loss adjustments shall be summed up, taking into account the sign of the adjustments (positive, negative). That sum shall be considered as the loss adjustment for that loss event for that reporting reference period. Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign instead of the amount of the negative loss adjustment itself. The amounts to be reported shall not take into account obtained recoveries. , , , , , , , , Maximum single loss The maximum single loss is the larger of: (i) the largest gross loss amount related to a loss event reported for the first time within the reporting reference period; and (ii) the largest positive loss adjustment amount (as referred to in rows , , …, above) related to a loss event reported for the first time within a previous reporting reference period. The amounts to be reported shall not take into account obtained recoveries. , , , , , , , , Sum of the five largest losses The sum of the five largest losses shall be the sum of the five largest amounts amongst: (i) the gross loss amounts for loss events reported for the first time within the reporting reference period; and (ii) the positive loss adjustment amounts (as defined for rows , , …, above) relating to loss events reported for the first time within a previous reporting reference period. The amount which can qualify as one of the five largest ones shall be the amount of the loss adjustment itself, not the total loss associated with the respective loss event before or after the loss adjustment. The amounts to be reported shall not take into account obtained recoveries.EN  . Rows , , , , , , , , Total direct loss recovery Direct loss recoveries shall be all loss recoveries obtained, except those which are subject to Article 323 CRR as referred to in the row of this table below. The total direct loss recovery shall be the sum of all the direct recoveries and adjustments to direct recoveries accounted for within the reporting period and pertinent to operational risk loss events accounted for the first time within the reporting reference period or in previous reporting reference periods. , , , , , , , , Total recovery from insurance and other risk transfer mechanisms Recoveries from insurance and other risk transfer mechanisms shall be those recoveries which are subject to Article 323 CRR. The total recovery from insurance and other risk transfer mechanisms shall be the sum of all recoveries from insurance and other risk transfer mechanisms and adjustments to such recoveries accounted for within the reporting reference period and pertinent to operational risk loss events accounted for the first time within the reporting reference period or in previous reporting reference periods. - TOTAL BUSINESS LINES For each loss event type (column to ), the information on total business lines has to be reported. - Number of loss events In row , the number of loss events above the internal threshold by loss event types for the total business lines shall be reported. This figure may be lower than the aggregation of the number of loss events by business lines since the loss events with multiple impacts (impacts in different business lines) shall be considered as one. It may be higher, where an institution calculating its own funds requirements in accordance with the BIA cannot identify the business line(s) affected by the loss in every case. In rows – , the number of loss events with a gross loss amount within the ranges defined in the pertinent rows of the template shall be reported. Provided that the institution has assigned all its losses to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ as referred to in point (b) of Article 322(3) CRR or that it has identified the loss event types for all losses, the following shall apply for column , as appropriate: — The total number of loss events reported in rows to shall be equal to the horizontal aggregation of the number of loss events in the corresponding row, because in those figures the loss events with impacts in different business lines shall already have been considered as one loss event. — The figure reported in column , row shall not necessarily be equal to the vertical aggregation of the number of loss events which are included in column , because one loss event can have an impact in different business lines simultaneously.EN.   Rows - Gross loss amount (new loss events) Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR, the gross loss amount (new loss events) reported in row shall be the simple aggregation of the gross loss amounts of new loss events for each business line. In rows – , the gross loss amount for loss events with a gross loss amount within the ranges defined in the pertinent rows shall be reported. , , Number of loss events subject to loss adjustments In row , the total of the numbers of loss events subject to loss adjustments as reported in rows , , …, shall be reported. That figure may be lower than the aggregation of the number of loss events subject to loss adjustments by business lines since loss events with multiple impacts (impacts in different business lines) shall be considered as one. It may be higher, where an institution calculating its own funds requirements in accordance with the BIA cannot identify the business line(s) affected by the loss in every case. The number of loss events subject to loss adjustments shall be broken down into the number of loss events for which a positive loss adjustment was made within the reporting reference period and the number of loss events for which a negative loss adjustment was made within the reporting period (all reported with a positive sign). , , Loss adjustments relating to previous reporting periods In row , the total of the loss adjustment amounts relating to previous reporting periods per business lines (as reported in rows , , …, ) shall be reported. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR, the amount reported in row shall be the simple aggregation of the loss adjustments relating to previous reporting periods reported for the different business lines. The amount of loss adjustments shall be broken down into the amount related to loss events for which a positive loss adjustment was made in the reporting reference period (row , reported with as positive figure) and the amount related to loss events for which a negative loss adjustment was made within the reporting period (row , reported as negative figure). Where, due to a negative loss adjustment, the adjusted loss amount attributable to a loss event falls below the internal data collection threshold of the institution, the institution shall report the total loss amount for that loss event accumulated until the last time when the loss event was reported for a December reference date (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) with a negative sign in row instead of the amount of the negative loss adjustment itself. Maximum single loss Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR, the maximum single loss shall be the maximum loss over the internal threshold for each loss event type and amongst all business lines. Those figures may be higher than the highest single loss recorded in each business line where a loss event impacts different business lines. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR respectively that it has identified the loss event types for all losses, the following shall apply for column : — The maximum single loss reported shall be equal to the highest of the values reported in columns – of this row. — Where there are loss events having an impact in different business lines, the amount reported in {r0950, c0080} may be higher than the amounts of ‘Maximum single loss’ per business line reported in other rows of column. EN  . Rows Sum of the five largest losses The sum of the five largest gross losses for each loss event type and amongst all business lines shall be reported. That sum may be higher than the highest sum of the five largest losses recorded in each business line. That sum has to be reported regardless of the number of losses. Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR and that it has identified the loss event types for all losses, for column , the sum of the five largest losses shall be the sum of the five largest losses in the whole matrix, which means that it is not necessarily equal to either the maximum value of ‘sum of the five largest losses’ in row or the maximum value of ‘sum of the five largest losses’ in column. Total direct loss recovery Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR, the total direct loss recovery shall be the simple aggregation of the total direct loss recovery for each business line. Total recovery from insurance and other risk transfer mechanisms Provided that the institution has assigned all its losses either to a business line listed in Table 2 of Article 317(4) CRR or the business line ‘corporate items’ referred to in point (b) of Article 322(3) CRR, the total recovery from insurance and other risk transfer mechanisms shall be the simple aggregation of the total loss recovery from insurance and other risk transfer mechanisms for each business line.. C : Operational risk: Detailed information on the largest loss events in the last year (OPR DETAILS 2). General Remarks 155. In template C , information on individual loss events shall be provided (one row per loss event). 156. The information reported in this template shall refer to ‘new loss events’, i.e. operational risk events: (a) ‘accounted for the first time’ within the reporting reference period; or (b) ‘accounted for the first time’ within a previous reporting reference period, where the loss event was not included in any previous supervisory report, e.g. because it was identified as operational risk loss event only in the current reporting reference period or because the accumulated loss attributable to that loss event (i.e. the original loss plus/minus all loss adjustments made in previous reporting reference periods) exceeded the internal data collection threshold only in the current reporting reference period. 157. Only loss events entailing a gross loss amount of 100 000 € or more shall be reported. Subject to that threshold: (a) the largest event for each event type, provided that the institution has identified the event types for losses; andEN.   (b) at least the ten largest of the remaining events with or without identified event type by gross loss amount shall be included in the template. (c) Loss events shall be ranked based on the gross loss attributed to them. (d) A loss event shall only be considered once.. Instructions concerning specific positions  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. 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. Date of occurrence Date of occurrence shall be the date when the operational risk loss event happened or first began. Date of discovery Date of discovery shall be the date on which the institution became aware of the operational risk loss event. Loss event type Loss event types as referred to in Article 324 CRR. Gross loss Gross loss related to the loss event reported in rows , etc. of template C Gross loss net of direct recoveries Gross loss related to the loss event reported in rows , etc. of template C , net of direct recoveries pertinent to that loss event – Gross loss by business line The gross loss as reported in column 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. Legal Entity name Name of the legal entity as reported in column of C where the loss – or the greatest share of the loss, if several entities were affected – occurred. Code LEI code of the legal entity as reported in column of C where the loss – or the greatest share of the loss, if several entities were affected – occurred.EN  .  TYPE OF CODE The institutions shall identify the type of code reported in column as a ‘LEI code’. The type of code shall always be reported. 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. 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. 5. MARKET RISK TEMPLATES 158. These instructions refer to the templates for the reporting of the calculation of own funds requirements in accordance with the Standardised Approach for foreign exchange risk (MKR SA FX), commodities risk (MKR SA COM), interest rate risk (MKR SA TDI, MKR SA SEC, MKR SA CTP) and equity risk (MKR SA EQU). Additionally, instructions for the template for the reporting of the calculation of own funds requirements in accordance with the internal models approach (MKR IM) are included in this part. 159. The position risk on a traded debt instrument or equity (or debt or equity derivative) shall be divided into two components in order to calculate the capital required against it. The first shall be its specific-risk component – that is the risk of a price change in the instrument concerned due to factors related to its issuer or, in the case of a derivative, the issuer of the underlying instrument. The second component shall cover its general risk – that is the risk of a price change in the instrument due (in the case of a traded debt instrument or debt derivative) to a change in the level of interest rates or (in the case of an equity or equity derivative) to a broad equity- market movement unrelated to any specific attributes of individual securities. The general treatment of specific instruments and netting procedures