‹ CM-4.1.1 CM-4.2 Implications of IAS 39 › CM-4.1.2 For the purpose of this Chapter, 'Non-performing loans' are those on which payments of interest or repayments of principal are 90 days or more past due. October 07 ‹ CM-4.1.1 CM-4.2 Implications of IAS 39 ›