Barclays 2005 Annual Report Download - page 93

Notes
(a) Does not reflect the application of IAS 32, IAS 39 and IFRS 4 which became effective from 1st January 2005. Further explanation is provided on page 134.
(b) Overseas customers are now classified as part of other industry segments.
(c) Does not reflect the impairment of available for sale investments or other credit risk provisions in 2005.
Table 28: Total impairment/specific provision charges for bad and doubtful debts by industry
IFRS UK GAAP
2005 2004(a) 2003 2002 2001
£m £m £m £m £m
United Kingdom:
Financial services 22 (1) 13 1 (2)
Agriculture, forestry and fishing 9– (3) (1) 6
Manufacturing 120 28 79 80 62
Construction 14 10 (23) 41 12
Property 18 (42) (3) 8 3
Energy and water 131322 1
Wholesale and retail distribution and leisure 39 66 38 37 44
Transport (27) (19) 100 7 6
Postal and communication 3(1) 1 16 1
Business and other services 45 64 76 62 75
Home loans (1) 17948
Other personal 1,136 894 757 748 782
Overseas customers(b) –– 66 13 (34)
Finance lease receivables 3293–
1,382 1,021 1,132 1,041 964
Overseas 192 289 188 445 201
Impairment/specific provision charges(c) 1,574 1,310 1,320 1,486 1,165
The category ‘other personal’ includes credit cards, personal loans and personal overdrafts.
The industry classifications in tables 28, 29 and 30 have been prepared at the level of the borrowing entity. This means that a loan to the
subsidiary of a major corporation is classified by the industry in which the subsidiary operates, even though the parent’s predominant business
may be in a different industry.
Barclays PLC
Annual Report 2005 91
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