
Explanation:
According to the Basel Committee on Banking Supervision (BCBS) guidelines for operational risk data collection, banks must maintain comprehensive data on operational loss events, which includes capturing specific reference dates. The standard reference dates required are:
The "Date of assessment" is not recognized as a standard regulatory reference date required for operational incident reporting.
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Q.27 Banks are required to report not only gross loss amounts associated with each operational loss event but also the reference dates of the event. Which of the following important dates is least likely an important date for an operational incident?
A
Date of occurrence
B
Date of accounting
C
Date of reporting
D
Date of assessment
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