# 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 315

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

‘ Operating leases other than investment property ’ shall include, for the column ‘ income ’ the returns obtained, and for the column ‘ expenses ’ the costs incurred, by the institution as lessor in its operating leasing activities other than those with assets classified as investment property. The costs for the institution as lessee shall be included in the item ‘ Other administrative expenses ’ .

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/29/division/29.3/division/315 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-29/division-29.3/division-315
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.