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根据我国《商业银行风险监管核心指标》管理条约规定，操作风险指标衡量由于内部程序不完善、操作人员

差错或舞弊以及外部事件造成的风险，表示为操作风险损失率，其计算公式为（）。

A.操作风险损失率=操作造成的损失额：前一期净利息收入+非利息收入平均值之比

B.操作风险损失率=操作造成的损失额：前三期净利息收入+非利息收入平均值之比

C.操作风险损失率=操作造成的损失额：前一期净利息收入+利息收入平均值之比

D.操作风险损失率=操作造成的损失额：前三期净利息收入+利息收入平均值之比

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