EBA · 2014_1448 Final Q&A

The approach that AMA credit institutions should use when determining the relevant indicator in order to fill in C 16.00 – Operational risk template.

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - COREP (incl. IP Losses)
Submitted by
Competent authority
Submitted
2014-08-28
Answered
2015-03-13
Answer provided by
ESAs (EBA, ESMA, EIOPA)
Browse ECB SSM Register → More Q&As on this regulation →

Question

Which is the approach that AMA credit institutions should use when computing the relevant indicator that should be reported in line 130 columns 010-030 of the C 16.00 – Operational risk template?

Background

The instructions for the completion of OPR template (C 16.00) reflected in Part II point 4.1.2 of Annex II of Regulation (EU) No 680/2014 related to the relevant indicator that should be reported in columns 010 – 030 at line 130 specify that all AMA banks should report for information purposes this indicator but do not contain any information about the approach that AMA banks should use when determining the relevant indicator.

Answer

Regarding the above consideration it is important to clearly distinguish between the definition of the 'relevant indicator' and the approach used to calculate 'own fund requirements for operational risk'.As explained in the instructions on columns 010 13 030 in Annex II point 4.1.2 ("instructions concerning specific positions") of Regulation (EU) No. 680/2014 13 ITS on Supervisory Reporting of institutions (ITS), the term 'relevant indicators' refers to the sum of the elements at the end of the financial year as defined in article 316 point 1, Table 1 of the Regulation (EU) No. 575/2013 (CRR).Therefore, the 'relevant indicator' is calculated according to this definition independently of the approach used (BIA, TSA, ASA, AMA) for the calculation of the 'own fund requirements for operational risk'.

Original source: European Banking Authority, Q&A ID 2014_1448

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

Similar Q&As

Calculation of operational risk capital requirements under BIA

Answered 2020-07-31

Operational Risk (OPR) templates

Answered 2014-04-04

COREP C 17.00 - operational risk / losses to be reported

Answered 2017-02-03

Operational Risk templates

Answered 2016-09-09

Basis of reporting value - C 04.00 row 840 - Own funds based on Fixed Overheads

Answered 2021-04-30

More Q&As on this topic

Validation rules taxonomy V4.0 C_47.00, C_43.00.a, C_43.00.b, C_43.00.c - v4456_m

Answered 2026-07-03

Threshold exemptions from deduction from Common Equity Tier 1 items – Reporting within CoRep C 07.00

Answered 2026-01-09

Calculation of Ideosyncratic and Systematic Risk

Answered 2026-01-09

Appropriate reporting of unconditionally cancellable commitments (UCCs) subject to transitional arrangements of Article 495d in CR SA (COREP C_07.00)

Answered 2025-12-05

C 25.01 - CREDIT VALUATION ADJUSTMENT RISK (CVA) – Col 0090 - Instruction Clarification

Answered 2025-12-05

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.