Exception Processing

Then

The execution set from the target of the exception vector is executed after ES1, and the address of ES2 is pushed as a return address to the stack.

2 cycles are added.

Else, if (ES1 is JUMP):

Then

The execution set from the target of the exception vector is executed after ES0, and the address of ES1 is pushed as a return address to the stack.

3 cycles are added.

End

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Freescale Semiconductor SC140 specifications Exception Processing