Data Dictionary

Item Number Q246
NON INTEREST EXPENSE: OPERATIONAL RISK EXPENSE

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
CPSNQ246 2013-09-30 9999-12-31 Yes FR Y-14A

Data Description:

This item is a shaded cell and is derived, per column, from the item on the OpRisk Projected Losses Worksheet. All operational loss items, including operational losses that are contra revenue amounts or cannot be separately identified, should be reported in the operational risk expense. Any legal consultation or retainer fees specifically linked to an operational risk event should be included in the Operational Risk Expense. Include all provisions to litigation reserves/liability for claims related to sold residential mortgages and all litigation settlements and penalties in this line item and not in any other line item . The reporting of the operational risk expense item will not necessarily be consistent with FR Y-9C reporting.

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Last update: Feb 19, 2026