DPD & Loan Classification Checker
Enter days past due to see the corresponding loan classification and minimum provisioning rate under the referenced regulatory framework. Add an outstanding balance to see the minimum provision at the band’s rate.BOT GN 679 of 2019, Regulation 45 — non-deposit-taking microfinance service providers
Regulatory scope: references the classification bands and minimum provisioning rates under Bank of Tanzania GN No. 679 of 2019, Regulation 45, for non-deposit-taking microfinance service providers. Important: regulatory frameworks can change. Confirm the current applicable Bank of Tanzania requirements and your institution’s compliance policy before using these results for accounting, provisioning or regulatory reporting.
How this is calculated
This is a lookup, not arithmetic: the days-past-due value is matched against the referenced band table — Current 0–5 days, Especially Mentioned 6–30, Substandard 31–60, Doubtful 61–90, and Loss over 90 days. Each band carries its minimum provisioning rate. If you enter an outstanding balance, the tool multiplies it by that rate to show the minimum provision.
Show the full band & provisioning table
| Band | Days past due | Min. provisioning |
|---|---|---|
| Current | 0–5 | 1% |
| Especially Mentioned | 6–30 | 5% |
| Substandard | 31–60 | 25% |
| Doubtful | 61–90 | 50% |
| Loss | over 90 | 100% |
Source: Bank of Tanzania GN No. 679 of 2019, Reg. 45 (non-deposit-taking microfinance). Applied to the outstanding balance.
What is DPD?
Days Past Due is the number of days a scheduled payment has been overdue: a loan paid on time is 0 DPD, a payment two weeks late is 15 DPD, and 60 or 91 DPD fall into progressively more severe bands. How a given DPD is classified depends on the applicable regulatory framework — this tool references BOT GN 679 of 2019, Reg. 45, for non-deposit-taking microfinance.
A loan at 72 DPD falls in the Doubtful band (61–90 days), which carries a 50% minimum provisioning rate. On an outstanding balance of TZS 4,000,000, the minimum provision is 4,000,000 × 50% = TZS 2,000,000. This is a regulatory minimum, not a full loss estimate — your institution applies its own IFRS impairment on top.
How classification bands work
As a loan ages past due it moves through progressively more severe bands, each carrying a higher minimum loan-loss provisioning rate applied to the outstanding balance. Under the referenced framework the ladder rises across the five bands as 1% / 5% / 25% / 50% / 100%. Deposit-taking banks and SACCOs are governed by different frameworks with their own bands and rates, which this tool does not model — use the framework that applies to your institution type.
FAQ
What is DPD?
Days Past Due — the number of days a scheduled loan payment has been overdue. A loan that is on time is 0 DPD; a payment two weeks late is 15 DPD; 60 and 91 DPD fall into progressively more severe classification bands. DPD is the input most classification and provisioning rules are built around.
How is a loan classified by days past due?
Under the referenced framework (BOT GN 679 of 2019, Reg. 45, for non-deposit-taking microfinance) loans are grouped as Current (0–5 days), Especially Mentioned (6–30), Substandard (31–60), Doubtful (61–90) and Loss (over 90 days). Each band carries a higher minimum loan-loss provisioning rate — 1% / 5% / 25% / 50% / 100% — applied to the outstanding balance.
What is the Day 90 vs Day 91 boundary?
The Doubtful band runs 61–90 days inclusive of day 90, so day 90 is Doubtful (50%) and day 91 moves into Loss (100%). This boundary is where classification mistakes most often happen — verify it against the current applicable framework before reporting or provisioning.
What does 'minimum provisioning rate' mean?
It is the regulatory minimum proportion of the outstanding balance to set aside for that band — a floor, not a total. It is not a full loss estimate: your institution applies its own IFRS impairment assessment on top, which may require more. That is why this tool labels the figure a 'minimum provision', never 'provision required'.
Which framework does this use, and does it cover banks and SACCOs?
This tool references a single, real framework: BOT GN 679 of 2019, Regulation 45, for non-deposit-taking microfinance service providers. Deposit-taking banks and SACCOs are governed by different frameworks with different bands and rates — this tool does not model those, so use the framework that applies to your institution.
Is anything I enter saved or sent anywhere?
No. The lookup runs entirely in your browser — nothing you type is stored or transmitted to any server.
Classify every loan automatically.
Checking one loan at a time is fine for a spot-check. Ustawi applies automatic aging, classification and BOT-aligned reporting across your whole loan portfolio — tracking each loan as it ages into the next band and feeding provisioning and filings from one source of truth.
