# 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 65

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

For all components of the other comprehensive income, ‘ Other reclassifications ’ shall include transfers other than the reclassifications from the other comprehensive income to the profit or loss or to the initial carrying amount of hedged items in the case of cash flow hedges.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/3/division/65 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-3/division-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.