{
  "url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-45/division-45.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2014-680/annex-IV/division-45/division-45.3.json",
  "legislation": "eur/2014/680",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2014-680",
  "path": "annex/IV/division/45/division/45.3",
  "kind": "division",
  "number": "45.3",
  "heading": "Other operating income and expenses",
  "text": "References National GAAP based on BAD\nReferences National GAAP compatible IFRS\nIncome\nExpenses\n010\n020\n010\nChanges in fair value in tangible assets measured using the fair value model\nAnnex V.Part 2.314\nIAS 40.76(d); Annex V.Part 2.314\n020\nInvestment property\nAnnex V.Part 2.314\nIAS 40.75(f); Annex V.Part 2.314\n030\nOperating Leases other than investment property\nAnnex V.Part 2.315\nIFRS 16.81,82; Annex V.Part 2.315\n040\nOther\nAnnex V.Part 2.316\nAnnex V.Part 2.316\n050\nOTHER OPERATING INCOME OR EXPENSES\nAnnex V.Part 2.314-316\nAnnex V.Part 2.314-316",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2014/680/annex/IV/division/45/division/45.3",
    "retrieved_at": "2026-11-01T14:47:31.206584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}