{"text_format":"3","workbook":"xls","n_sheets":6,"sheets":["OPR","OPR Ref list","OPR Details","OPR Details Ref list","OPR LOSS Details","OPR LOSS Details Ref list"],"not_rendered":{"external_links":3,"defined_names":16},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"OPR","index":0,"n_rows":24,"n_cols":15,"rows_kept":24,"merged":[[3,1,6,1],[3,8,5,8],[3,10,3,14],[4,2,5,2],[4,3,5,3],[4,4,5,4],[4,5,5,5],[4,6,5,6],[4,7,5,7],[4,9,5,9],[4,10,5,10],[4,11,5,11],[4,12,4,13],[4,14,5,14],[23,1,23,14]],"flags":["formulas_cached_only"]}
[]
[null,"OPR",{"$nulls":4},"OPERATIONAL RISK"]
[]
[null,"BANKING ACTIVITIES","GROSS INCOME",null,null,"LOANS AND ADVANCES\n(IN CASE OF ASA APPLICATION)",null,null,"CAPITAL\nREQUIREMENTS",null,"AMA MEMORANDUM ITEMS TO BE REPORTED IF APPLICABLE"]
[null,null,"YEAR-3","YEAR-2","LAST YEAR","YEAR-3","YEAR-2","LAST YEAR",null,"OF WHICH:\nDUE TO AN ALLOCATION MECHANISM","CAPITAL REQUIREMENTS BEFORE ALLEVIATION DUE TO EXPECTED LOSS AND RISK TRANSFER MECHANISMS","(-) ALLEVIATION OF CAPITAL REQUIREMENTS DUE TO THE EXPECTED LOSS CAPTURED IN BUSINESS PRACTICES","(-) ALLEVIATION OF CAPITAL REQUIREMENTS DUE TO RISK TRANSFER MECHANISMS",null,"EXCESS ON LIMIT FOR CAPITAL ALLEVIATION OF RISK TRANSFER MECHANISMS"]
[{"$nulls":13},"OF WHICH: DUE TO INSURANCE"]
[null,null,1,2,3,4,5,6,7,8,"9 = 7+10+11",10,11,12,13]
[null,"1. TOTAL BANKING ACTIVITIES SUBJECT TO BASIC INDICATOR APPROACH (BIA)",{"$nulls":6},"Cell linked to CA"]
[null,"2. TOTAL BANKING ACTIVITIES SUBJECT TO STANDARDISED (STA) / ALTERNATIVE STANDARDISED (ASA) APPROACHES",{"$nulls":6},"Cell linked to CA"]
[null,"SUBJECT TO STA:"]
[null,"CORPORATE FINANCE (CF)"]
[null,"TRADING AND SALES (TS)"]
[null,"RETAIL BROKERAGE (RBr)"]
[null,"COMMERCIAL BANKING (CB)"]
[null,"RETAIL BANKING (RB)"]
[null,"PAYMENT AND SETTLEMENT (PS)"]
[null,"AGENCY SERVICES (AS)"]
[null,"ASSET MANAGEMENT (AM)"]
[null,"SUBJECT TO ASA:"]
[null,"COMMERCIAL BANKING (CB)"]
[null,"RETAIL BANKING (RB)"]
[null,"3. TOTAL BANKING ACTIVITIES SUBJECT TO ADVANCED MEASUREMENT APPROACHES AMA (a)",{"$nulls":6},"Cell linked to CA"]
[]
[null,"(a) Information on the Gross Income for activities subject to AMA calculations will be provided in the case of combined use of different methodologies as indicated in Annex X part 4 of Directive 2006/48/EC."]

{"sheet":"OPR Ref list","index":1,"n_rows":20,"n_cols":4,"rows_kept":20,"merged":[[4,1,4,3],[14,1,14,3]],"flags":["formulas_cached_only"]}
[]
[null,"OPR"]
[]
[null,"ID","Label","Legal References & Comments"]
[null,"COLUMNS"]
[null,"1,2,3","Gross Income","For the definition and time horizon see annex X part 1 points 2-9 and part 2 points 2 of Directive 2006/48/EC."]
[null,"4,5,6","Loans and advances (in case of ASA application)","Annex X part 2 points 6-7 of Directive 2006/48/EC."]
[null,7,"Capital requirements","The capital charge for operational risk calculated according to annex X of Directive 2006/48/EC."]
[null,8,"Of which: due to an allocation mechanism","Annex X part 3 points 30-31 of Directive 2006/48/EC. To be reported only by those institutions that apply the allocation mechanism."]
[null,9,"Capital requirements before alleviation due to expected loss and risk transfer mechanisms","For the treatment of expected loss see annex X part 3 point 8 of Directive 2006/48/EC. Risk transfer mechanisms encompass insurance and other risk transfer mechanisms as referred to in annex X part 3 point 25 of Directive 2006/48/EC."]
[null,10,"(-) Alleviation of capital requirements due to the expected loss captured in business practices","For the treatment of expected loss see Annex X part 3 point 8 of Directive 2006/48/EC."]
[null,11,"(-) Alleviation of capital requirements due to risk transfer mechanisms","Annex X  part 3 points 25-29 of Directive 2006/48/EC."]
[null,12,"Of which: due to insurance","Annex X part 3 points 25-29 of Directive 2006/48/EC."]
[null,13,"Excess on limit for capital alleviation of risk transfer mechanisms","Annex X part 3 point 29 of Directive 2006/48/EC."]
[null,"ROWS"]
[null,null,"Total banking activities subject to Basic Indicator approach (BIA)","Article 103 of Directive 2006/48/EC and annex X part 1 of Directive 2006/48/EC."]
[null,null,"Total banking activities subject to Standardised (STA) / Alternative Standardised (ASA) approaches ","Article 104 of Directive 2006/48/EC and annex X part 2 of Directive 2006/48/EC."]
[null,null,"Subject to STA","Annex X part 2 table 2 of Directive 2006/48/EC. For business lines' mapping see annex X part 2, point 4 of Directive 2006/48/EC."]
[null,null,"Subject to ASA","Article 104 (3) of Directive 2006/48/EC and annex X part 2 points 5-11 of Directive 2006/48/EC."]
[null,null,"Total banking activities subject to Advanced Measurement Approaches (AMA)","Article 105 of Directive 2006/48/EC and annex X part 3 of Directive 2006/48/EC."]

{"sheet":"OPR Details","index":2,"n_rows":36,"n_cols":13,"rows_kept":36,"merged":[[3,1,4,2],[3,3,3,9],[3,10,4,10],[3,11,3,12],[5,1,5,2],[6,1,8,1],[9,1,11,1],[12,1,14,1],[15,1,17,1],[18,1,20,1],[21,1,23,1],[24,1,26,1],[27,1,29,1],[30,1,32,1],[33,1,35,1]],"flags":["formulas_cached_only"]}
[]
[null,"OPR Details","OPERATIONAL RISK: GROSS LOSSES BY BUSINESS LINES AND EVENT TYPES IN THE LAST YEAR"]
[]
[null,"MAPPING OF LOSSES TO BUSINESS LINES",null,"EVENT TYPES",{"$nulls":6},"TOTAL EVENT TYPES","MEMORANDUM ITEM: THRESHOLD APPLIED IN DATA COLLECTION"]
[{"$nulls":3},"INTERNAL FRAUD","EXTERNAL FRAUD","EMPLOYMENT PRACTICES AND WORKPLACE SAFETY","CLIENTS, PRODUCTS & BUSINESS PRACTICES","DAMAGE TO PHYSICAL ASSETS","BUSINESS DISRUPTION AND SYSTEM FAILURES","EXECUTION, DELIVERY & PROCESS MANAGEMENT",null,"LOWEST ","HIGHEST"]
[{"$nulls":3},1,2,3,4,5,6,7,8,9,10]
[null,"CORPORATE FINANCE [CF]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"TRADING AND SALES [TS]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"RETAIL BROKERAGE [RBr]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"COMMERCIAL BANKING [CB]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"RETAIL BANKING [RB]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"PAYMENT AND SETTLEMENT [PS]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"AGENCY SERVICES [AS]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"ASSET MANAGEMENT [AM]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"CORPORATE ITEMS [CI]","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]
[null,"TOTAL BUSINESS LINES","Number of events"]
[null,null,"Total loss amount"]
[null,null,"Maximum single loss"]

{"sheet":"OPR Details Ref list","index":3,"n_rows":16,"n_cols":4,"rows_kept":16,"merged":[[4,1,4,3],[9,1,9,3]],"flags":["formulas_cached_only"]}
[]
[null,"OPR Details"]
[]
[null,"ID","LABEL","Legal References & Comments"]
[null,"COLUMNS"]
[null,"1 to 7","Definition of Event Types","Annex X part 5 of Directive 2006/48/EC."]
[null,8,"Total event types","For each business line the figures are the simple aggregation (number of events and total loss amount) or the maximum (maximum single loss) of the data by event types. But there is a particular case for the data on number of events and maximun single loss for the \" Total business lines\" (see comments below)"]
[null,null,"Memorandum items:Thresholds applied in Data Collection","Annex X part 3 point 15 last sentence of Directive 2006/48/EC."]
[null,"9,10","Lowest / Highest","Annex X part 3 point 15 of Directive 2006/48/EC. If there is only one threshold for all the events in each  business line, only the column lowest should be filled in. In the case that there are different thresholds applied within the same regulatory business line, then both columns should be filled in."]
[null,"ROWS"]
[null,null,"Definition of Business Lines","See OPR template"]
[null,null,"Mapping of losses to business lines","Annex X part 3 points 14-15 and 17 of Directive 2006/48/EC. The following information required for each business line should be reported according to the thresholds applied (see above)."]
[null,null,"Number of events","Number of events recorded by business line.\nIf one event has an impact on several business lines it should be reported in all the business lines where the loss is over the relevant threshold. Also, in this case the total number of events for \"Total business lines\" and \"Total event types\" will be lower than the aggregation of the number of events by business lines since those events with multiple impacts will be considered as just one ."]
[null,null,"Total loss amount","Aggregation of the losses recorded in the internal data base for each  business line and, if it is the case, broken down by event types"]
[null,null,"Maximum single loss","Maximum single loss recorded by business line. In the case of the maximum single loss for \"Total business lines\" and \"Total event types\" those events with an impact on different business lines should be considered as a single one and, accordingly, the maximum single loss in that cell may be higher than the higher of the maximum single losses by business lines."]
[null,null,"Total business lines","For each event type the figures are:\n- The number of events over the threshold by event type for the total business lines. This figure may be lower than the aggregation of the number of events by business lines since here those events with multiple impacts will be considered as just one.\n- The total loss amount is the simple aggregation of the total loss amount for each business line.\n- The maximum single loss is the maximum loss over the threshold for each event type and for the total business lines. This figure may be higher than the highest single loss recorded at each business line when an event impacts different business lines."]

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[]
[null,"OPR LOSS Details",{"$nulls":9},"MAJOR OPERATIONAL RISK LOSSES RECORDED IN THE LAST YEAR OR WHICH ARE STILL OPEN"]
[]
[null,"\nINTERNAL REFERENCE NUMBER",null,null,"STATUS:\n\nENDED?\n\nYES/NO","LOSS ALREADY DIRECTLY RECOVERED","LOSS ALREADY RECOVERED FROM RISK TRANSFER MECHANISMS","LOSS POTENTIALLY TO BE RECOVERED DIRECTLY OR FROM RISK TRANSFER MECHANISMS","RELATED\nTO\n\"CR\"\nor\n\"MKR\"","BREAKDOWN OF GROSS LOSS (%) BY BUSINESS LINES",{"$nulls":8},"RISK EVENT TYPE\n(NUMBER)","RELEVANT DATES FOR THE EVENTS"]
[null,null,"GROSS LOSS\nAMOUNT","OF WHICH: UNREALIZED",{"$nulls":5},"CF","TS","RBr","CB","RB","PS","AS","AM","CI",null,"OCURRENCE","RECOGNITION","FIRST PAYMENT FROM RISK TRANSFER MECHANISMS","LATEST PAYMENT FROM RISK TRANSFER MECHANISMS"]
[null,1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,"16a",17,18,19,20,21]

{"sheet":"OPR LOSS Details Ref list","index":5,"n_rows":21,"n_cols":4,"rows_kept":21,"merged":[[4,1,4,3],[19,1,19,3]],"flags":["formulas_cached_only"]}
[]
[null,"OPR LOSS Details"]
[]
[null,"ID","LABEL","Legal References & Comments"]
[null,"COLUMNS"]
[null,1,"Internal reference number","Internal code used by the institution in its internal database in order to identify each loss"]
[null,2,"Gross loss amount","Annex X part 3 point 16 of Directive 2006/48/EC."]
[null,3,"Of which: unrealized","The part of the gross loss amount not yet accounted for."]
[null,4,"Status: ended?: Yes / No","Yes, if the loss amount is finally determined and there is no expectation on additional losses."]
[null,5,"Loss already directly recovered","Annex X part 3 point 16 of Directive 2006/48/EC. Any amount recovered by the institution in the course of its activities trying to revert the impact of a loss event. Accordingly, no recovery from insurance is included."]
[null,6,"Loss already recovered from risk transfer mechanisms","Annex X part 3 point 16 of Directive 2006/48/EC.\nPayments received in compensation of operational risk losses which were covered by risk transfer mechanisms."]
[null,7,"Loss potentially to be recovered directly or from risk transfer mechanisms","Annex X part 3 point 16 of Directive 2006/48/EC. Any amount that is expected yet to be recovered by, either the institution in the course of its activities trying to revert the impact of a loss event, or as a compensation of operational risk losses covered by risk transfer mechanisms"]
[null,8,"Related to \"CR\" or \"MKR\"","Annex X part 3 point 14 of Directive 2006/48/EC.\n\"CR\": stands for credit risk; \"MKR\": stands for market risk"]
[null,"9-16a","Breakdown of gross loss (%) by business lines","Annex X part 3 point 14 of Directive 2006/48/EC.\nFor the meaning of the code for each business line see template OPR Details"]
[null,17,"Risk event type (number)","Annex X part 3 point 14 of Directive 2006/48/EC.\nThe number is that used for each event type in the template OPR Details"]
[null,18,"Date of ocurrence","Annex X part 3 point 16 of Directive 2006/48/EC.\nDate when the event ocurred or when it started"]
[null,19,"Date of recognition","Annex X part 3 point 16 of Directive 2006/48/EC.\nDate when the event was recognized"]
[null,20,"Date of the first payment from risk transfer mechanisms","Annex X part 3 point 16 of Directive 2006/48/EC.\nDate when the first compensation from an insurance company is received"]
[null,21,"Date of the latest payment from risk transfer mechanisms","Annex X part 3 point 16 of Directive 2006/48/EC.\nDate when the latest compensation from an insurance company is received"]
[null,"OTHER"]
[null,null,"Major operational risk losses recorded in the last year or still open","The losses to be reported are dependent upon the reporting threshold imposed by the competent authorities"]