32.Risk weights of past due loans depend on the degree of provision coverage on the claim. For any past due loan, 100% Credit Conversion Factor (CCF) should be applied for the off-balance sheet component to calculate the credit risk-weighted assets. Any exposure that is past due for more than 90 days should be reported under this asset class, net of specific provisions (including partial write-offs). This differs from the IFRS 9 classification as the past due asset includes any loans more than 90 days past due.