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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