# 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), Division 45.3: Other operating income and expenses

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

References
Income
Expenses
010
020
010
Changes in fair value in tangible assets measured using the fair value model
IAS 40.76(d); Annex V.Part 2.141
020
Investment property
IAS 40.75(f); Annex V.Part 2.141
030
Operating leases other than investment property
IAS 17.50, 51, 56(b); Annex V.Part 2.142
040
Other
Annex V.Part 2.143
050
OTHER OPERATING INCOME OR EXPENSES
Annex V.Part 2.141-142

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Source: https://www.legislation.gov.uk/eur/2016/1702/annex/III/division/45/division/45.3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1702/annex-III/division-45/division-45.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.