Notes to and forming part of the Unconsolidated Financial Statements

For the year ended December 31, 2018

10. ADVANCES Note Performing Non-performing Total
2018 2017 2018 2017 2018 2017
---------------------------------------------- (Rupees in '000) --------------------------------------------------------
Loans, cash credits, running finances, etc. 628,104,826 531,344,222 65,480,873 49,367,873 693,585,699 580,712,095
Net investment in finance lease 10.2 77,361 - - - 77,361 -
Islamic financings and related assets 10.7 22,595,094 22,106,385 97,156 94,421 22,692,250 22,200,806
Bills discounted and purchased 56,933,339 64,358,402 2,983,692 2,784,397 59,917,031 67,142,799
Advances - gross 707,710,620 617,809,009 68,561,721 52,246,691 776,272,341 670,055,700
Provision against advances 10.4
- Specific - - (55,893,025) (39,441,610) (55,893,025) (39,441,610)
- General (4,442,585) (3,255,254) - - (4,442,585) (3,255,254)
(4,442,585) (3,255,254) (55,893,025) (39,441,610) (60,335,610) (42,696,864)
Advances - net of provision 703,268,035 614,553,755 12,668,696 12,805,081 715,936,731 627,358,836

2018 2017
10.1 Particulars of advances - gross ------- (Rupees in '000) -------

10.1.1 In local currency 579,185,614 443,712,686

In foreign currencies 197,086,727 226,343,014
776,272,341 670,055,700
10.2 Net Investment in finance lease
2018 2017
Later than Later than
Not later Not later
one and More than one and More than five
than one Total than one Total
upto five five years upto five years
year year
years years
------------------------------------------------------------------------ (Rupees in '000) ---------------------------------------------------------------------------------

Minimum lease payments - 108,634 - 108,634 - - - -

Financial charges for
future periods - (31,273) - (31,273) - - - -
Present value of minimum
lease payments - 77,361 - 77,361 - - - -

10.3 Advances include Rs. 68,561.721 million (December 31, 2017: Rs. 52,246.691 million) which have been placed under
non-performing status as detailed below:
2018 2017
Non- Non-
Category of Classification
Performing Provision Performing Provision
Loans Loans
----------------------------------- (Rupees in '000) ----------------------------------
Domestic
Other Assets Especially Mentioned 89,546 1,113 81,653 2,012
Substandard 969,495 240,790 1,062,286 258,707
Doubtful 428,909 202,116 1,452,224 783,804
Loss 26,432,231 25,394,410 25,596,353 24,512,775
27,920,181 25,838,429 28,192,516 25,557,298
Overseas
Not past due but impaired 3,623,373 3,073,362 4,061,438 2,132,525
Overdue by:
Upto 90 days 7,986,841 2,722,248 1,938,276 750,984
91 to 180 days 2,057,618 2,027,258 1,396,595 401,056
181 to 365 days 2,090,931 1,904,536 3,274,572 1,010,167
+<= * 24,882,777 20,327,192 13,383,294 9,589,580
40,641,540 30,054,596 24,054,175 13,884,312
Total 68,561,721 55,893,025 52,246,691 39,441,610

10.4 Particulars of provision against advances

2018 2017
Note Specific General Total Specific General Total
-------------------------------------------------------- (Rupees in '000) -------------------------------------------------------

Opening balance 39,441,610 3,255,254 42,696,864 38,066,024 3,128,774 41,194,798

Impact on adoption of IFRS 9 5.1.2 - 1,272,272 1,272,272 - - -

Exchange adjustments 4,669,656 753,690 5,423,346 544,930 (56,686) 488,244

Charge / (reversals)
Charge for the year 14,490,257 6,721 14,496,978 5,588,802 183,166 5,771,968
Reversals 33 (2,314,390) (845,352) (3,159,742) (3,944,846) - (3,944,846)
12,175,867 (838,631) 11,337,236 1,643,956 183,166 1,827,122
Amounts written off 10.5 (394,108) - (394,108) (813,300) - (813,300)
Closing balance 55,893,025 4,442,585 60,335,610 39,441,610 3,255,254 42,696,864

Annual Report 2018 99