Credit Risk – Quantitative Disclosures
PD-1.3.9
All
licensees must disclose the distribution of exposures by industry and provide for each major industry:(a) Amount of impaired loans/facilities and past due loans/facilities, based on an aging schedule;(b) Specific and collective impairment provisions and write-offs for the period, shown separately;(c) Charges for specific impairment provisions and write-offs during the period; and(d) Reconciliation of changes in provisions for impairment.January 2014