# 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 317

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

The statement of changes in equity shall disclose the reconciliation between the carrying amount at the beginning of the period (opening balance) and the end of the period (closing balance) for each component of equity.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/30/division/317 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-30/division-317
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.