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) (c. 680)

[F1 ANNEX IV U.K. REPORTING FINANCIAL INFORMATION ACCORDING TO NATIONAL ACCOUNTING FRAMEWORKS

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2015/227 of 9 January 2015 amending Implementing Regulation (EU) No 680/2014 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).

45 Breakdown of selected items of statement of profit or loss U.K.

45.3 Other operating income and expenses U.K.

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