OM-8.2.41
Operational risk reports may contain internal financial, operational, and compliance indicators, as well as external market or environmental information about events and conditions that are relevant to decision making. Operational risk reports should include:
(a) Breaches of the bank's risk appetite and tolerance statement, as well as thresholds or limits;
(b) Details of recent significant internal operational risk events and losses; and
(c) Relevant external events and any potential impact on the bank and operational risk capital.
Added: October 2012