Memorandum items in credit risk SA

As explained in paragraph 54 of the CR SA instructions (Annex II, 3.2.2 of the Regulation (EU) No 680/2014 13 ITS on supervisory reporting ofinstitutionsDraft ITS on Supervisory reporting), the memorandum items shall only be reported for the 6 exposure classes: 'Central governments or central banks ', 'Regional governments or local authorities ', 'Public sector entities ', 'Institutions ', 'Corporates ' and 'Retail '. They shall also be reported in the CR SA total template. Memorandum items rows should be empty in the exposure classes "in default " and "secured by immovable property ".   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.