17 C.F.R. § 229.1405 – (Item 1405) Allowance for Credit Losses.

(a) For each reported period, disclose the following credit ratios, along with each component of the ratio's calculation:
1. (1) Allowance for credit losses to total loans outstanding at each period end.
2. (2) Nonaccrual loans to total loans outstanding at each period end.
3. (3) Allowance for credit losses to nonaccrual loans at each period end.
4. (4) Net charge-offs during the period to average loans outstanding during the period. Provide this ratio for each loan category for which disclosure is required in the financial statements.
(b) Provide a discussion of the factors that drove material changes in the ratios in (a) above, or the related components, during the periods presented.

(c) At the end of each reported period, provide a breakdown of the allowance for credit losses by each loan category for which disclosure is required by U.S. GAAP in the following format:

Allocation of the Allowance for Credit Losses
Balance at End of Period Applicable to:	Reported period
Amount	Percent of loans in each category to total loans
Each loan category required by U.S. GAAP	$X	X%
		100%

Instructions to Item 1405:

1. A foreign private issuer that prepares its financial statements in accordance with IFRS as issued by the IASB does not need to provide disclosure responsive to Items 1405(a)(2), (a)(3) and Item 1405(c).

2. Net charge-offs must be based on current period net charge-offs for each loan category.