My first Publication ocbc_ar17_fullreport_english | Page 228

NOTES TO THE FINANCIAL STATEMENTS
For the financial year ended 31 December 2017
39. RISK MANAGEMENT (continued)
39.2 CREDIT RISK (continued)
Total loans and advances – Credit quality
In addition to the credit grading of facilities under MAS Notice 612, loans and advances are required, under FRS 107, to be categorised
into “neither past due nor impaired”, “past due but not impaired” and “impaired”. Impaired loans are classified loans with specific
allowances made.
Bank loans
$ million
Neither past due nor impaired
Not impaired
Impaired
Past due loans
Impaired but not past due
Gross loans
Specific allowances
Portfolio allowances
Net loans
Non-bank loans
2017 2016
48,724
–
–
–
–
48,724
–
–
48,724 39,658
–
–
–
–
39,658
–
–
39,658
2017
232,020
2,742
1,208
3,950
1,351
237,321
(1,236)
(1,417)
234,668
2016
215,778
2,737
1,505
4,242
132
220,152
(616)
(2,241)
217,295
Loans neither past due nor impaired
Analysis of loans and advances that are neither past due nor impaired analysed based on the Group’s internal credit grading system is
as follows:
Bank loans
$ million
Grades
Satisfactory and special mention
Substandard but not impaired
Neither past due nor impaired
Non-bank loans
2017 2016 2017 2016
48,724
–
48,724 39,658
–
39,658 231,796
224
232,020 215,484
294
215,778
Past due loans
Analysis of past due loans by industry and geography are as follows:
Bank loans
$ million
By industry
Agriculture, mining and quarrying
Manufacturing
Building and construction
General commerce
Transport, storage and communication
Financial institutions, investment and holding companies
Professionals and individuals (include housing)
Others
By geography
Singapore
Malaysia
Indonesia
Greater China
Rest of the World
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OCBC ANNUAL REPORT 2017
Non-bank loans
2017 2016 2017 2016
–
–
–
–
–
–
–
–
– –
–
–
–
–
–
–
–
– 115
303
156
257
469
358
2,074
218
3,950 130
352
138
389
570
452
1,802
409
4,242
–
–
–
–
–
– –
–
–
–
–
– 1,283
822
742
931
172
3,950 1,638
649
890
769
296
4,242