The European Banking Authority (EBA) today published three final draft Regulatory Technical Standards (RTS) that provide a taxonomy for operational risk losses and offer clarity on the exemptions for the calculation of the annual operational risk loss and on the adjustments to the loss data set that banks must perform when merging or acquiring entities or activities.

https://www.eba.europa.eu/publications-and-media/press-releases/eba-publishes-key-regulatory-products-operational-risk-losses-under-eu-banking-package