Annual Report 2007 - Investing In Africa

(b) Loans and advances past due but not impaired
Loans and advances less than 90 days past due are not considered impaired, unless other information
is available to indicate the contrary. Gross amount of loans and advances by class to customers that
were past due but not impaired were as follows
31 December 2007 Retail
Over drafts Term Loans Mortgages Total
Past due up to 30 days 5,078 1,367 130 6,575
Past due 30-60 days 7,229 102 - 7,331
Past due 60-90 days 5,895 11,240 - 17,135
Total 18,202 12,709 130 31,041
Fair value of collateral 1,060 2,605 - 3,665
Wholesale
Overdrafts Term loans Others Total
Past due up to 30 days 1,113 11,245 - 12,358
Past due 30-60 days 2,163 3,985 144 6,292
Past due 60-90 days 2,155 17,663 - 19,818
Total 5,431 32,893 144 38,468
Fair value of collateral 904 15,201 - 16,105
31 December 2006 Retail
Over drafts Term Loans Mortgages Total
Past due up to 30 days 1,085 2,453 - 3,538
Past due 30-60 days 2,646 27 - 2,673
Past due 60-90 days 14,082 3,815 - 17,897
Total 17,813 6,295 - 24,108
Fair value of collateral 683 4,108 - 4,791
Wholesale
Overdrafts Credit cards Term loans Other Total
Past due up to 30 days 4,815 7,639 492 12,946
Past due 30-60 days - - - -
Past due 60-90 days 3,950 14,277 - 18,227
Total 8,765 21,916 492 31,173
Fair value of collateral 761 566 43 1,370
Upon initial recognition of loans and advances, the fair value of collateral is based on valuation techniques
commonly used for the corresponding assets. In subsequent periods, the fair value is updated by reference
to market price.
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... The Pan African Bank