Mega Bank Annual Report 2017

87 Annual Report 2017 -87- Unit: In NT Thousand Dollars, % Month/Year December 31, 2016 Business/Items Amount of non-performing loans (Note 1) Gross loans Non-performing loan ratio (Note 2) Allowance for doubtful accounts Coverage ratio (Note 3) Corporate Banking Secured loans $ 653,250 $ 662,796,704 0.10% $ 9,911,426 1517.25% Unsecured loans 741,285 684,542,363 0.11% 11,256,953 1518.57% Consumer banking Residential mortgage loans (Note 4) 360,832 301,248,288 0.12% 4,232,784 1173.06% Cash card services - - - - - Small amount of credit loans (Note 5) 453 9,683,356 0.00% 133,531 29477.04% Others (Note 6) Secured loans 93,991 83,537,591 0.11% 1,157,260 1231.25% Unsecured loans 553 164,696 0.34% 2,278 411.93% Gross loan business $ 1,850,364 $ 1,741,972,998 0.11% $ 26,694,232 1442.65% Amount of overdue accounts Balance of accounts receivable Overdue account ratio Allowance for doubtful accounts Coverage ratio Credit card services $ 8,354 $ 4,431,609 0.19% $ 47,486 568.42% Without recourse factoring (Note 7) $ - $ 36,988,054 - $ 555,759 - Notes: 1. The amount recognized as non-performing loans is in accordance with the "Regulation Governing the Procedures for Banking Institutions to Evaluate Assets and Deal with Non-performing/ Non-accrual Loans". The amount included in overdue accounts for credit cards is in accordance with the Financial-Supervisory-Banks (4) Letter No.0944000378 dated July 6, 2005. 2. Non-performing loan ratio = non-performing loans/gross loans. Overdue account ratio for credit cards=overdue accounts/balance of accounts receivable. 3. Coverage ratio for loans = allowance for doubtful accounts of loans/non-performing loans. Coverage ratio for accounts receivable of credit cards = allowance for doubtful accounts for accounts receivable of credit cards/overdue accounts. 4. For residential mortgage loans, the borrower provides his/her (or spouses or minor) house as collateral in full and mortgages it to the financial institution for the purpose of obtaining funds to purchase or add improvements to a house. 5. Small amount of credit loans apply to the norms of the Financial-Supervisory-Banks (4) Letter No. 09440010950 dated December 19, 2005, excluding credit card and cash card services. 6. Other consumer banking is specified as secured or unsecured consumer loans other than residential mortgage loan, cash card services and small amount of credit loans, and excluding credit card services. 7. Pursuant to the Financial-Supervisory-Banks (5) Letter No. 094000494 dated July 19, 2005, the amount of without recourse factoring will be recognized as overdue accounts within three months after the factor or insurance company resolves not to compensate the loss. (B) Non-performing loans and overdue receivables exempted from reporting to the competent authority Unit: In NT Thousand Dollars December 31, 2017 Total amount of non-performing loans exempted from reporting to the competent authority Total amount of overdue receivables exempted from reporting to the competent authority Performing amounts exempted from reporting to the competent authority as debt negotiation (Note 1) $ - $ - Performing amounts in accordance with debt liquidation program and restructuring program (Note 2) 350 2,728 $ 350 $ 2,728 Unit: In US Thousand Dollars December 31, 2017 Total amount of non-performing loans exempted from reporting to the competent authority Total amount of overdue receivables exempted from reporting to the competent authority Performing amounts exempted from reporting to the competent authority as debt negotiation (Note 1) $ - $ - Performing amounts in accordance with debt liquidation program and restructuring program (Note 2) 12 92 $ 12 $ 92