This is the value of past due loans held by the entity. Past due loans are those that are 90 days past due from their contractual arrangements but well secured. A facility subject to a regular repayment schedule is regarded as 90 days past due when:(a) at least 90 days have elapsed since the due date of a contractual payment which has not been met in full; and(b) the total amount outside contractual arrangements is equivalent to at least 90 days' worth of contractual payments.