1.   For the purposes of Article 316(1), second subparagraph, of Regulation (EU) No 575/2013, the calculation of the operational risk loss shall be deemed to be unduly burdensome for up to three financial years following the date at which the merger or acquisition takes effect where, due to that merger or acquisition, the business indicator of an institution equals or exceeds EUR 750 million, but does not exceed EUR 1 billion.

2.   The period referred to in paragraph 1 shall be reduced to up to two financial years following the legal finalisation of the merger or acquisition where at least one, but not all, of the institutions involved in the merger or acquisition calculated the operational risk loss the year prior to the operation.

3.   Where all of the institutions involved in the merger or acquisition calculated the operational risk loss the year prior to the operation, the calculation of the operational risk loss of the institution resulting from the merger or acquisition shall not be deemed to be unduly burdensome.