• 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