Reports & Filings
PAR30/PAR90 aging, BOT 5-band classification, provisioning, and portfolio disaggregation.
Understanding PAR30 and PAR90
PAR30 and PAR90 measure the share of the outstanding portfolio with a payment more than 30 or 90 days overdue, respectively. Ustawi's portfolio aging report calculates both continuously, so a rising PAR30 surfaces emerging delinquency before loans are fully lost.
BOT 5-band loan classification explained
Current, Especially Mentioned, Substandard, Doubtful, and Loss are the five bands a loan moves through as it ages past due, each carrying a different provisioning requirement. For non-deposit-taking microfinance the source is Bank of Tanzania GN No. 679 of 2019, Reg. 45 (SACCOS use GN No. 675, banks GN No. 287); confirm the exact day-ranges and rates against the current gazette for your tier.
How provisioning is calculated
Provisioning is a direct function of classification band — as a loan ages into a worse band, the provision rate against it rises automatically. For non-deposit-taking microfinance the minimum rates are set by Bank of Tanzania GN No. 679 of 2019, Reg. 45; confirm the exact percentages against the current gazette before citing them as final.
Reading the portfolio disaggregation report
Breakdowns by branch, product, officer, and sector let risk and finance teams see exactly where portfolio quality is concentrated, not just an aggregate PAR figure.
Generating a regulatory filing
The filings framework compiles the figures a filing requires into the export format needed, reducing a manual spreadsheet exercise to a generate-and-review step.
Scheduling recurring reports
Reports can be generated and delivered automatically to stakeholders on a recurring schedule rather than requested ad hoc every period.
Related categories
Loan applications, the approval ladder, disbursement, repayment, restructuring, and write-offs.
The DPD-driven dunning ladder, promise-to-pay capture, and sync-exception recovery.
Double-entry GL, chart of accounts, trial balance, period close, and VAT treatment.
Frequently asked questions
What is PAR30?
Portfolio at Risk over 30 days — the percentage of the loan portfolio with a payment more than 30 days overdue.
What's the difference between PAR30 and PAR90?
The overdue threshold (30 vs. 90 days); PAR90 tracks more severe delinquency.
What are the BOT 5 classification bands?
Current, Especially Mentioned, Substandard, Doubtful, and Loss — each with its own minimum provisioning rate. For non-deposit-taking microfinance these are set by Bank of Tanzania GN No. 679 of 2019, Reg. 45 (SACCOS use GN No. 675, banks GN No. 287); confirm the exact percentages against the current gazette before citing them as final.
Is provisioning calculated automatically?
Yes, driven by each loan's classification band.
Can I schedule recurring reports?
Yes, reports can be generated and delivered on a recurring schedule.