Aging of Accounts (Individual Assessment) Aging of Accounts (Collective Assessment)

(Threshold of materiality of the bank which is a loan (Threshold of materiality of the bank which is a loan amounting
amounting to above 300,000.00) to 300,000.00 and below)
Unsecured Loan: Unsecured Loan
No of Days w/missed Allowance for Credit
Classifiacation No of Days w/missed Payment Classifiacation Allowance for Credit Losses
Payment Losses
31-90 days Substandard 10% 1-30 days EM 2%
91-120 days Substandard 25% 31-60 days/1st Restructuring Substandard 25%
121-180 days Doubtful 50% 61-90 days Doubtful 50%
Over 180 days Loss 100% Over 90 days/2nd Restructuring Loss 100%
Secured Loan
Secured Loan Allowance for Credit Losses
No of Days w/missed Payment Classifiacation Other Types Serured by
No of Days w/missed Allowance for Credit of Collaterals REM
Classifiacation
Payment Losses 31-90 days Substandard 10% 10%
31-180 days Substandard 10% 91-120 days Substandard 25% 15%
181-365 days Substandard 25% 121-360 days Doubtful 50% 25%
Over 1 yr - 5 yrs Doubtful 50% 361 days to 5 years Loss 100% 50%
Over 5 years Loss 100% Over 5 years Loss 100%

Note: All Unsecured Loan regardless of amount is treated as Collective Assessment.