# 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 56

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

The memorandum rows provide additional information about the obligor structure of the exposure classes ‘ in default ’ or ‘ secured by immovable property ’ . Exposures shall be reported in these rows where the obligors would have been reported in the exposure classes ‘ Central governments or central banks ’ , ‘ Regional governments or local authorities ’ , ‘ Public sector entities ’ , ‘ Institutions ’ , ‘ Corporates ’ and ‘ Retail ’ of CR SA, if those exposures were not assigned to the exposure classes ‘ in default ’ or ‘ secured by immovable property ’ . The figures reported, however, are the same as used to calculate the risk weighted exposure amounts in the exposure classes ‘ in default ’ or ‘ secured by immovable property ’ .

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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/56 (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-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.