| 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 2.314 | IAS 40.76(d); Annex V.Part 2.314 | ||
| 020 | Investment property | Annex V.Part 2.314 | IAS 40.75(f); Annex V.Part 2.314 | ||
| 030 | Operating Leases other than investment property | Annex V.Part 2.315 | IFRS 16.81,82; Annex V.Part 2.315 | ||
| 040 | Other | Annex V.Part 2.316 | Annex V.Part 2.316 | ||
| 050 | OTHER OPERATING INCOME OR EXPENSES | Annex V.Part 2.314-316 | Annex V.Part 2.314-316 | ] | |
Commission Implementing Regulation (EU) No 680/2014Dangos y teitl llawn
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)