ADB has never suffered any losses of principal on sovereign loans and maintains a position of not taking part in debt rescheduling agreements. Occasional delays have occurred in loan service payments on its sovereign loans but these have not been material to ADB's operations. During 2015, no loan loss provision has been made against outstanding sovereign loans (nil in 2014). There was no accumulated loan loss provision for sovereign loans as of 31 December 2015 and 2014.
ADB places loans in non-accrual status when they are past due by six months.
As of 31 December 2015 and 2014, there were no loans in non-accrual status.