# 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 166

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

‘ Other adjustments ’ shall include any amount not reported in the previous columns, including the adjustments on expected losses due to foreign exchange differences where it is consistent with the reporting of the impact of foreign exchange in template 2.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/11/division/11.2/division/166 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-11/division-11.2/division-166
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.