You can try this steps.
If your skin got the banners module then...
1. Go to Admin Area of your e107
2. Check if you got the 'Banners' link there.
3. If Yes then, go to your x10 cPanel > File Manager > to your e107 directory and look for this folder e107_images
4. Inside that folder look for the 'banners' folder.
5. Now inside the banners folder create a new html file, clear the html code and paste the x10 AD php include for corporate. Then save it x10.php or whatever. Just make sure it's php.
6. Now back to e107 Admin Area, click 'Banners', then 'choose banner images'
There you go! if you could see Code: x10.php or whatever you named it, then you got it right!
I hope this help.