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

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