{
  "url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.3",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.3.json",
  "legislation": "eur/2016/1702",
  "legislation_title": "Commission Implementing Regulation (EU) 2016/1702 of 18 August 2016 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-1702",
  "path": "annex/III/division/45/division/45.3",
  "kind": "division",
  "number": "45.3",
  "heading": "Other operating income and expenses",
  "text": "References\nIncome\nExpenses\n010\n020\n010\nChanges in fair value in tangible assets measured using the fair value model\nIAS 40.76(d); Annex V.Part 2.141\n020\nInvestment property\nIAS 40.75(f); Annex V.Part 2.141\n030\nOperating leases other than investment property\nIAS 17.50, 51, 56(b); Annex V.Part 2.142\n040\nOther\nAnnex V.Part 2.143\n050\nOTHER OPERATING INCOME OR EXPENSES\nAnnex V.Part 2.141-142",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/45/division/45.3",
    "retrieved_at": "2026-11-01T14:45:32.881051+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}