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1
Business review
Barclays PLC Annual Report 2007 119
Table 16: Credit risk loans
IFRS UK GAAP
2007 2006 2005 2004a2003
At 31st December £m £m £m £m £m
Impaired loans:b
United Kingdom 3,605 3,340 2,965 n/a n/a
Other European Union 472 410 345 n/a n/a
United States 3,703 129 230 n/a n/a
Africa 757 535 831 n/a n/a
Rest of the World 37 30 179 n/a n/a
Total 8,574 4,444 4,550 n/a n/a
Non-accrual loans:
United Kingdom n/a n/a n/a 1,509 1,572
Other European Union n/a n/a n/a 243 143
United States n/a n/a n/a 258 383
Africa n/a n/a n/a 74 86
Rest of the World n/a n/a n/a 31 77
Total n/a n/a n/a 2,115 2,261
Accruing loans where interest is being suspended with or without provisions:
United Kingdom n/a n/a n/a 323 559
Other European Union n/a n/a n/a 31 29
Africa n/a n/a n/a 21 37
Rest of the World n/a n/a n/a 117 4
Total n/a n/a n/a 492 629
Other accruing loans against which provisions have been made:
United Kingdom n/a n/a n/a 865 760
Other European Union n/a n/a n/a 27 35
United States n/a n/a n/a 26
Africa n/a n/a n/a 21 22
Rest of the World n/a n/a n/a 4 4
Total n/a n/a n/a 943 821
Accruing loans which are contractually overdue 90 days or more as to principal
or interest:
United Kingdom 676 516 539 513 566
Other European Union 79 58 53 34 24
United States 10 3–1–
Africa 29 21 17 1
Rest of the World ––1–
Total 794 598 609 550 590
Impaired and restructured loans:
United Kingdom 179 –524
Other European Union 14 10 7
United States 38 22 16 13
Africa 42 14 23
Total 273 46 51 15 4
Total credit risk loans:
United Kingdom 4,460 3,856 3,509 3,212 3,461
Other European Union 565 478 405 335 231
United States 3,751 154 246 298 383
Africa 828 570 871 117 145
Rest of the World 37 30 179 153 85
Credit risk loans 9,641 5,088 5,210 4,115 4,305
Notes
aDoes not reflect the application of IAS 32, IAS 39 and IFRS 4 which became effective
from 1st January 2005.
bIncludes £3,344m of ABS CDO Super Senior Exposures.