# 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), Division 54: Those memorandum items shall only be reported for the following exposure classes:

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

(a) Central governments or central banks (point (a) of Article 112 CRR);
(b) Regional governments or local authorities (point (b) of Article 112 CRR)
(c) Public sector entities (point (c) of Article 112 CRR);
(d) Institutions (point (f) of Article 112 CRR);
(e) Corporates (point (g) of Article 112 CRR);
(f) Retail (point (h) of Article 112 CRR).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.2/division/3.2.2/division/54 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.2/division-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.