In his talk, Sebastian Müller will discuss the effect of the spin memory loss on interfaces of ferromagnetic (F) and non-magnetic (N) materials in the stackings N|F and N|F|N. In particular he will present results on the size of spin flip and spin accumulation gaps at the interfaces. The theoretical description is based on a limit of the theory of perpendicular magneto-resistance in magnetic multilayers by Valet and Fert.”