# 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 314

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

Other operating income and expenses shall be broken down according to the following items: fair value adjustments on tangible assets measured using the fair value model; rental income and direct operating expenses from investment property; income and expenses on operating leases other than investment property and the rest of operating income and expenses.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/29/division/29.3/division/314 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-29/division-29.3/division-314
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.