Division 54 Those memorandum items shall only be reported for the following exposure classes:F1

Central governments or central banks (point (a) of Article 112 CRR);

Regional governments or local authorities (point (b) of Article 112 CRR)

Public sector entities (point (c) of Article 112 CRR);

Institutions (point (f) of Article 112 CRR);

Corporates (point (g) of Article 112 CRR);

Retail (point (h) of Article 112 CRR).