Mega Bank Annual Report 2017

85 Annual Report 2017 -85- (B) The Bank and 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. Accor ding 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, 2017 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 $ 14,227 $ 6,934 $ - $ - $ 21,161 Bills discounted and loans - Government 44,049 - - - 44,049 - Enterprise and commerce 48,662 97,015 - - 145,677 - Individuals 2,087,365 - - - 2,087,365 Total $ 2,194,303 $ 103,949 $ - $ - $ 2,298,252 Unit: In US Thousand Dollars December 31, 2017 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 $ 480 $ 234 $ - $ - $ 714 Bills discounted and loans - Government 1,486 - - - 1,486 - Enterprise and commerce 1,641 3,272 - - 4,913 - Individuals 70,405 - - - 70,405 Total $ 74,012 $ 3,506 $ - $ - $ 77,518 Unit: In NT Thousand Dollars December 31, 2016 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 $ 20,126 $ 8,091 $ - $ - $ 28,217 Bills discounted and loans - Enterprise and commerce 314,767 45,004 - - 359,771 - Individuals 1,150,070 771 - - 1,150,841 Total $ 1,484,963 $ 53,866 $ - $ - $ 1,538,829 (C) The Bank and subsidiaries’ provisions for doubtful accounts analysis of impaired loans Unit: In NT Thousand Dollars December 31, 2017 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 doubtful accounts/ impaired loans % ROC $ - $ 1,332,698,395 $ 9,848,528 $ 786,023 $ 1,343,332,946 $ 1,650,536 $ 19,323,124 $ 20,973,660 $ 1,322,359,286 197.22 Asia - 285,696,724 1,386,692 6,520 287,089,936 331,413 4,117,269 4,448,682 282,641,254 319.31 North America - 67,656,193 273,114 - 67,929,307 46,001 976,859 1,022,860 66,906,447 374.52 Others - 88,263,062 3,724,067 176,943 92,164,072 628,768 1,281,535 1,910,303 90,253,769 48.97 Total $ - $ 1,774,314,374 $ 15,232,401 $ 969,486 $ 1,790,516,261 $ 2,656,718 $ 25,698,787 $ 28,355,505 $ 1,762,160,756 Unit: In US Thousand Dollars December 31, 2017 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 doubtful accounts/ impaired loans % ROC $ - $ 44,950,701 $ 332,182 $ 26,512 $ 45,309,395 $ 55,670 $ 651,751 $ 707,421 $ 44,601,974 197.22 Asia - 9,636,290 46,772 220 9,683,282 11,178 138,872 150,050 9,533,232 319.31 North America - 2,281,982 9,212 - 2,291,194 1,552 32,949 34,501 2,256,693 374.52 Others - 2,977,032 125,609 5,968 3,108,609 21,208 43,225 64,433 3,044,176 48.97 Total $ - $ 59,846,005 $ 513,775 $ 32,700 $ 60,392,480 $ 89,608 $ 866,797 $ 956,405 $ 59,436,075