# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 45.3: Other operating income and expenses

Extent: E+W+S+N.I.

References
Income
Expenses
010
020
010
Changes in fair value in tangible assets measured using the fair value model
IAS 40.76(d); Annex V.Part 2.314
020
Investment property
IAS 40.75(f); Annex V.Part 2.314
030
Operating Leases other than investment property
IFRS 16.81,82; Annex V.Part 2.315
040
Other
Annex V.Part 2.316
050
OTHER OPERATING INCOME OR EXPENSES
Annex V.Part 2.314-316

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/III/division/45/division/45.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-III/division-45/division-45.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.