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Annual Report 2015
-69-
(B)
The Bank and its subsidiaries’ aging analysis of financial assets that were past due but not impaired
Financial assets might be past due but not impaired due to borrower’s processing delay or other administrative reasons. According
to subsidiaries’ internal management rules for assets assessment, financial assets which are past due within 90 days are not regarded
as impaired unless there is objective evidence that the financial assets are impaired. There are very few conditions where financial
assets are past due over 90 days but not impaired.
Unit: In NT Thousand Dollars
December 31, 2015
Overdue for
less than 1 month
Overdue for
1~3 months
Overdue for
3~6 months
Overdue for
more than 6 months
Total
Account receivable
$
21,245 $
10,490 $
- $
- $
31,735
Bills discounted and loans
- Government
655,052
-
-
-
655,052
- Enterprise and
commerce
251,474
92,925
-
-
344,399
- Individuals
1,065,990
11,661
-
-
1,077,651
Total
$
1,993,761 $
115,076 $
- $
- $
2,108,837
Unit: In US Thousand Dollars
December 31, 2015
Overdue for
less than 1 month
Overdue for
1~3 months
Overdue for
3~6 months
Overdue for
more than 6 months
Total
Account receivable
$
646 $
319 $
- $
- $
965
Bills discounted and loans
- Government
19,918
-
-
-
19,918
- Enterprise and
commerce
7,646
2,826
-
-
10,472
- Individuals
32,413
354
-
-
32,767
Total
$
60,623 $
3,499 $
- $
- $
64,122
Unit: In NT Thousand Dollars
December 31, 2014
Overdue for
less than 1 month
Overdue for
1~3 months
Overdue for
3~6 months
Overdue for
more than 6 months
Total
Account receivable
$
11,770 $
5,797 $
- $
- $
17,567
Bills discounted and loans
- Government
220,000
-
-
-
220,000
- Enterprise and
commerce
2,612,564
-
-
-
2,612,564
- Individuals
1,272,887
3,985
-
-
1,276,872
Total
$
4,117,221 $
9,782 $
- $
- $
4,127,003
(C)
The Bank and its subsidiaries’ provisions for doubtful accounts analysis of impaired loans
Unit: In NT Thousand Dollars
December 31, 2015
Loans
Allowance for probable losses
Not impaired
Impaired
Individual
assessment
Collective
assessment
Individual
assessment
Collective
assessment
Total
Individual
assessment
Collective
assessment
Total
Loans net
amount
Provisions for
doutbful
accounts/
impaired loans
%
ROC
$
- $ 1,283,853,287 $ 8,735,573 $ 783,070 $ 1,293,371,930 $ 2,204,145 $ 14,928,530 $ 17,132,675 $ 1,276,239,255
153.71
Asia
- 308,581,116
658,159
1,893
309,241,168
209,620
3,623,156 3,832,776 305,408,392
34.39
North America
-
92,893,489
436,768
-
93,330,257
110,650
1,087,023 1,197,673
92,132,584
10.74
Others
- 100,261,625
529,521
782
100,791,928
138,102
1,165,003 1,303,105
99,488,823
11.69
Total
$
- $ 1,785,589,517 $ 10,360,021 $ 785,745 $ 1,796,735,283 $ 2,662,517 $ 20,803,712 $ 23,466,229 $ 1,773,269,054
210.53
Unit: In US Thousand Dollars
December 31, 2015
Loans
Allowance for probable losses
Not impaired
Impaired
Individual
assessment
Collective
assessment
Individual
assessment
Collective
assessment
Total
Individual
assessment
Collective
assessment
Total
Loans net
amount
Provisions for
doutbful
accounts/
impaired loans
%
ROC
$
- $
39,037,135 $
265,616 $
23,810 $ 39,326,561 $ 67,020 $ 453,920 $ 520,940 $
38,805,621
153.71
Asia
-
9,382,787
20,012
58
9,402,857
6,374
110,166 116,540
9,286,317
34.39
North America
-
2,824,541
13,280
-
2,837,821
3,364
33,053
36,417
2,801,404
10.74
Others
-
3,048,577
16,101
24
3,064,702
4,199
35,423
39,622
3,025,080
11.69
Total
$
- $
54,293,040 $ 315,009 $
23,892 $ 54,631,941 $ 80,957 $ 632,562 $ 713,519 $
53,918,422
210.53