# 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 316

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

Gains or losses from derecognition and re-measurements of holdings of gold, other precious metals and other commodities measured at fair value, less costs to sell, shall be reported among the items included in ‘ Other operating income. Other ’ or ‘ Other operating expenses. Other ’

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/29/division/29.3/division/316 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-29/division-29.3/division-316
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.