Many (FI) keep their threshold on the higher level for avoiding the event to be
observed which have impact on the losses; on the other hand some (FI) keep their
threshold on lower level for gathering more and more information & data of the events
which cause losses. Threshold of data should include operational loss event data too
because it have impact on operational risk exposures. Now the important things which
should be considered is to identify when internal loss data is maintain & what is the
date of internal losses. Usually AMA (FI) have no issue which reference date is to be
considered, for example discovery date, accounting date, contingent liability date or
occurrence date but preference should be given to occurrence date for building the
calculation dataset, if (FI) have limited observation period of five years. Losses can
be grouped into single loss, if the losses belong to similar business line, type, date
and have no impact on capital calculation