# 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 29

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

‘ Other reserves ’ shall be split between ‘ Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method ’ and ‘ Other ’ . ‘ Reserves or accumulated losses of investments in subsidiaries, joint ventures and associates accounted for using the equity method ’ shall include the accumulated amount of income and expenses generated by the aforementioned investments through profit or loss in past years where they are accounted for using the equity method. ‘ Other ’ shall include reserves different from those separately disclosed in other items and may include legal reserve and statutory reserve.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/1/division/1.3/division/29 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-1/division-1.3/division-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.