(a)

the contribution to the institution’s operational risk losses over the past at least five financial years by disposed entities or activities;

(b)

any contractual arrangement whereby the institution or any other entity in its group undertakes to provide the purchaser of the disposed entities or activities with compensation or indemnification for future losses or liabilities arising from operational risk events that occurred prior to the disposal;

(c)

the impact of the disposal of entities or activities on the institution’s operational risk management structure that would undermine its capacity to identify, measure and mitigate the operational risk, including changes in information technology systems, transfer of resources, and any other relevant restructuring aspects.

(a)

a description of the disposal of the entities or activities, its rationale and its implementation dates;

(b)

a quantitative impact analysis of the disposal of the entities or activities on operational risk capital requirements and any supporting evidence, including audited financial statements and pro forma financial statements established by an independent auditor;

(c)

the detail of operational risk losses related to the entity or activity disposed over the last ten financial years, where available;

(d)

the terms and conditions of the disposal of the entities or activities, including any side agreements, and a legal analysis regarding liabilities that may be incurred from events that took place prior to the disposal;

(e)

a confirmation that the management body has approved the disposal of the entities or activities, and the date of that approval;

(f)

an analysis of the impact of the disposal of the entities or activities on the operational risk management structure of the institution;

(g)

any additional document or information that proves that the entity or activities disposed of are no longer deemed relevant to the institution’s risk profile.