bsp

FOREWORD

The 2009 Manual of Regulations for Banks (MORB) is an updated compilation ofbanking regulations and policy issuances of the Bangko Sentral ng Pilipinas (BSP).Available in hard and soft copies, it is a convenient reference and guide for banks inthe conduct of their operations.

The updated MORB incorporates regulatory policies issued to align bankingpractices on risk management, good corporate governance, and capital adequacy,accounting and reporting with international standards. It also includes rulesimplementing legislative reform measures, the more significant of which are theGeneral Banking Law of 2000, the Anti-Money Laundering Act of 2001 and the SpecialPurpose Vehicle Act of 2002.

In providing banks and the banking public easy access to this information, theupdated MORB seeks to facilitate compliance with the BSP’s supervisory and regulatoryrequirements that will contribute to the enhancement of the partnership between BSPand the banking sector, and ultimately to the strengthening of the Philippine BankingSystem and the economy.

AMANDO M. TETANGCO, JR. Governor

PREFACE(2009 Edition)

The 2009 Manual of Regulations for Banks (MORB) is the latest updated edition from theinitial issuance in 1996 . The updates consist of the significant policy developments and changesin statutory laws. It shall serve as the principal source of banking regulations issued by theMonetary Board and the Governor of the BSP and shall be cited as the authority for enjoiningcompliance with the rules and regulations embodied therein.

To accomplish the work of proposing revision to the Old Manual, the Monetary Boardof the BSP, in its Resolution No. 1203 dated December 7, 1994, directed the creation of amulti-departmental Ad Hoc Review Committee. The Committee was officially constitutedunder Office Order No. 2 Series of 1995 and was reconstituted several times thereafter.Under the aforesaid office order, the Committee is tasked to update the Manuals on acontinuing basis (i) to incorporate relevant issuances (ii) propose revision/deletion of provisionswhich have become obsolete, redundant, irrelevant or inconsistent with laws/regulations(iii) reformulate provisions as the need arises and (iv) oversee printing of the Manuals/Updates in coordination with the Corporate Affairs Office.

The present Committee, as reconstituted under Office Order No. 430, Series of2007 dated 08 June 2007, is composed of: Mr. Alberto A. Reyes, Director, Central Pointof Contact Department (CPCD) II, Chairman; Atty. Magdalena D. Imperio, DeputyDirector, Office of the General Counsel and Legal Services (OGCLS), Vice Chairman;Ms. Ma. Corazon T. Alva, Acting Deputy Director, Examination Department (ED) I;Ms. Ma. Belinda G. Caraan, Acting Deputy Director/Head, Financial Consumer AffairsGroup (FCAG); Atty. Lord Eileen S. Tagle, Legal Officer III, OGCLS; Ms. Maria CynthiaM. Sison, Bank Officer IV, Office of the Supervisory Policy Development (OSPD);Ms. Concepcion A. Garcia, Bank Officer IV, OSPD; Atty. Florabelle S. Madrid, Manager,CPCD I, members; and Mr. Nestor A. Espenilla, Jr., Deputy Governor, Supervisionand Examination Sector, Adviser.

The Committee Secretariat is composed of Ms. Celedina P. Garbosa, Acting Manager,CPCD II, Head; Ms. Ma. Corazon B. Bilgera, Bank Officer II, OSPD; Ms. Ma. Cecilia U. Contreras,Supervision and Examination Specialist I, CPCD II, members.

The Bangko Sentral ng Pilipinas

INSTRUCTIONS TO USERS(2009 Edition)

The Manual of Regulations for Banks (the “Manual”) is divided into nine (9) Parts.For provisions common to all types of banks, the sections and subsections of each part isprefixed by the letter “X”. Special provisions do not contain the prefix “X” but instead, thesection/subsection applicable only to universal/commercial banks (UBs/KBs), thrift banks(TBs) and rural banks (RBs) and cooperative banks (Coop Banks) are indicated by the firstdigit showing the numbers 1, 2, and 3 applicable to said banks, respectively. The seconddigit refers to the Part of the Manual. The third and fourth digits refer to the section numberof the Part while the number/s after the decimal point, if any, refer to the subsection.

Thus, to illustrate, Subsection X143.1 and Section 1381 would indicate

Main Section - “Disqualification of Directors/Trustees and Officers”

Subsection - “Persons disqualified to become officers”

X 1 4 3 . 1

Part One on “Organization, Management and Administration”

Manual of Regulations for Banks (Common provision)

Main Section - “Investment in Non-Allied Undertakings”

1 3 8 1

Part Three - “Loans, Investments and Special Credits”

Manual of Regulations for Banks (special provision for UBs/KBs)

The runners in the upper-right or left hand corners of each page show the sections/subsections and the cut-off date of the regulatory issuances included in the page of theManual where the runner is shown.

ix

List of Appendices09.12.31

No. SUBJECT MATTER

1 Guidelines for the Issuance of a Universal Banking Authority

2 Prescribed Application Forms for the Entry of Foreign Banks

3 Guidelines for the Issuance of a Universal Banking Authority for Branchesof Foreign Banks

4 Format of Affidavit on Transfer of Stocks

5 Standard Pre-Qualification Requirements for the Grant of Banking Authorities

5a Prerequisites for the Grant of Authority to Operate Foreign CurrencyDeposit Unit

5b Qualification Requirements for a Bank/Non-Bank Financial InstitutionApplying for Accreditation to Act as Trustee on any Mortgage or BondIssued by any Municipality, Government-Owned or Controlled Corporation,or any Body Politic

6 Reports Required of Banks

7 Certain Information Required from Banks

8 Documents/Information on Organizational Structure and OperationalPolicies

9 (Reserved)

10 Format of Self Assessment and Certification on Compliance with Rules andRegulations on Bank Protection

11 Pro-Forma Order of Withdrawal for “Negotiable Order of Withdrawal”Accounts

12 Samples of Standardized Instruments Evidencing Deposit SubstituteLiabilities

13 New Rules on the Registration of Long-Term Commercial Papers

LIST OF APPENDICES

x


No. SUBJECT MATTER

14 New Rules on Registration of Short-Term Commercial Papers

15 List of Reserve - Eligible and Non-Eligible Securities

16 Implementing Guidelines of the Countryside Financial InstitutionsEnhancement Program

17 Rules Governing Issuance of Mortgage/Chattel Mortgage Certificate by ThriftBanks

18 Guidelines in Identifying and Monitoring Problem Loans and Other RiskAssets and Setting Up of Allowance for Probable Losses

19 Format of Disclosure Statement on Loan/Credit Transaction

20 Abstract of “Truth in Lending Act” (Republic Act No. 3765)

21 (RESERVED)

21a (RESERVED)

21b Enhanced Intraday Liquidity Facility

22 List of Non-Allied Undertaking where Universal Banks may Invest in Equities

23 Credit Priority Classification

24 Sample Investment Management Agreement

25 Risk Management Guidelines for Derivatives

26 Sales and Marketing Guidelines for Derivatives

26a Sample Risk Disclosure Statement for Derivatives Activities

27 (Reserved)

28 Clearing Procedures

28a Clearing Operations Between Regional Clearing Center and the ManilaClearing Center (Tarlac, Tarlac Used As Sample)

xi


No. SUBJECT MATTER

29 Procedures on Collection of Fines/Penalties from Banks and/or Directors/Officers of Banks

30 Prescribed Format Memorandum of Understanding

31 Implementing Guidelines for Thrift Banks Authorized to Accept DemandDeposits and Rural Banks who are Members of the Philippine ClearingHouse Corporation

32 Illustrations when a Director, Officer and Stockholder shall Waive theSecrecy of Deposits

33 Classification, Accounting Procedures, Valuation and Sales and Transfersof Investments in All Debt Securities and Marketable Equity SecuritiesAnnex A - Reclassification of Financial Assets between Categories

33a Establishing the Market Benchmarks/Reference Prices and ComputationMethod Used to Mark-to-Market Debt and Marketable Equity Securities

34 Guidelines on the Use of Scripless (Ross) Securities as Security Deposit forthe Faithful Performance of Trust Duties

35 Pro-forma Payment Form

36 Suggested Gestation/Grace Periods for Agriculture and Fisheries Projects

37 Basic Guidelines in Establishing Banks

38 Revised Guidelines for the Establishment of Cooperative BanksAnnex A - Instructions for Directors and Officers of Proposed Cooperative

Banks

39 Settlement of Interbank Transactions vis-a-vis Covering Reserve Requirement/Deficiency of Banks’ Demand Deposit Account with Bangko Sentral

40 Guidelines Governing the Rediscounting of Housing Loan Papers ofQualified Banks Under Housing and Urban Development CoordinatingCouncil Program

41 Minimum Criteria for Accreditation of Participating Financial Institutions inGovernment Banks Wholesale Lending Program

xii


No. SUBJECT MATTER

42 Deed of Undertaking for the Issuance of Redeemable Preferred Shares

43 Guidelines to Govern the Selection, Appointment, ReportingRequirements and Delisting of External Auditors and/or Auditing Firm ofCovered Entities

44 Implementing Rules and Regulations of Republic Act No. 6848 (The IslamicBank Charter)

45 Notes on Microfinance

46 Guidelines to Incorporate Market Risk in the Risk-Based Capital AdequacyFrameworkAnnex A - Requirements for the Use of Internal Models to Measure Market

Risk

46a Market Risk Capital Treatment for Dollar-Linked Peso Notes

46b Instructions for Accomplishing the Report on Computation of the AdjustedRisk-Based Capital Adequacy Ratio Covering Combined Credit Risk andMarket Risk (For Universal Banks and Commercial Banks With ExpandedDerivatives Authority)

46c Instructions for Accomplishing the Report on Computation of the AdjustedRisk-Based Capital Adequacy Ratio Covering Combined Credit Risk andMarket Risk (For Universal Banks and Commercial Banks with ExpandedDerivatives Authority but Without Options Transactions)

46d Instructions for Accomplishing the Report on Computation of the AdjustedRisk-Based Capital Adequacy Ratio Covering Combined Credit Risk andMarket Risk (For Universal Banks and Commercial Banks Without ExpandedDerivatives Authority)

46e Procedures to be Observed by Universal and Commercial Banks Applyingfor Bangko Sentral Recognition of their Own Internal Models for CalculatingMarket Risk Capital

47 Guidelines for the Establishment and Administration/Management of SinkingFund for the Redemption of Redeemable Private Preferred SharesAnnex A - Summary of Pro-forma Journal Entries to Record Sinking Fund

Transactions

xiii


No. SUBJECT MATTER

48 Activities which may be Considered Unsafe and Unsound Banking Practices

49 Certification of Compliance with Section 55.4 of Republic Act No. 8791

50 Guidelines on Retention and Disposal of Records of Rural andCooperative BanksAnnex A - Notice of Disposal of Records/DocumentsAnnex B - Joint Affidavit

51 Sworn Certification of Foreign Currency Deposit Unit/Expanded ForeignCurrency Deposit Unit Lending to Regular Banking Unit

51a Sample Computation on Foreign Currency Deposit Unit Lending to RegularBanking Unit

52 Revised Implementing Rules and Regulations R.A. No. 9160, as amendedby R.A. No. 9194

52a Anti-Money Laundering Council Resolution No. 292

52b Anti-Money Laundering Council Resolution No. 10

52c Customer Due Diligence for Banks and Non-Bank Financial IntermediariesPerforming Quasi-Banking Functions

52d General Identification Requirements

52e General Guide to account Opening and Customer Identification

52f Anti-Money Laundering Council Resolution No. 02

53 Certification of Compliance with Anti-Money Laundering Regulations

54 Details on the Computation of Quarterly Interest Payments Credited to theDemand Deposit Accounts of Banks’ Legal Reserve Deposits with BSP

55 Small and Medium Enterprise Unified Lending Opportunities for NationalGrowth Bank Accreditation Application for Rural and Thrift Banks Eligibilityand Documentary Requirements

56 Transfer/Sale of Non-Performing Assets to a Special Purpose Vehicle or toan Individual

xiv


No. SUBJECT MATTER

56a Accounting Guidelines on the Sale of Non-Performing Assets to SpecialPurpose Vehicles and to Qualified Individuals for Housing Under “TheSpecial Purpose Vehicle Act of 2002”Annex A - Illustrative Accounting Entries to Record Sale of NPAs to SPVunder the SPV Law of 2002 under Deferred Recognition of Loss/Impairmentof Financial InstrumentsAnnex B - Pro-forma Disclosure Requirement

56b Significant Timelines Relative to the Implementation of R.A. No. 9182, alsoknown as "Special Purpose Vehicle Act", as amended by R.A. No. 9343

57 Revised Guidelines on the Flotation of Bonds by Local Government Units[Without National Government Guarantee]

58 Guidelines and Minimum Documentary Requirements for ForeignExchange Forward and Swap Transactions

59 Conversion/Transfer of Foreign Currency Deposit Unit Loans to RegularBanking Unit

60 Rules and Regulations on Common Trust Funds

61 Checklist of Bangko Sentral Requirements in the Submission of FinancialAudit Report, Annual Audit Report and Reports Required under Appendix 43Annex A - Pro-Forma Comparative Analysis

62 Quarterly Investment Disclosure Statement

62a Risk Disclosure Statement

63 Implementation Plans Under the New International Capital Standards asContained in the Basel Committee on Banking Supervision DocumentInternational Convergence of Capital Measurement and Capital Standards

63a Qualifying Capital Under the Risk Based Capital Adequacy FrameworkAnnex A - Step-up Calculation

63b Risk-Based Capital Adequacy Framework for the Philippine Banking System

63b-1 Guidelines on the Capital Treatment of Banks' Holdings of Republic of thePhilippines Global Bonds Paired with Warrants

xv


No. SUBJECT MATTER

63b-2 Guidelines on the Use of the Standardized Approach in Computing theCapital Charge for Operational Risks

64 Bangko Sentral Rules of Procedure on Administrative Cases InvolvingDirectors and Officers of Banks

65 Format Certification

66 Regulatory Requirements in Investing in Credit-Linked Notes, StructuredProducts and Securities Overlying Securitization Structures by UniversalBanks and Commercial Banks

66a Guidelines on the Accounting Treatment for Investments in Credit-LinkedNotes and Other Structured Products

67 The Guidelines for the Imposition of Monetary Penalty for Violations/Offenses with Sanctions Falling Under Section 37 of R.A. No. 7653 onBanks, Directors and/or Officers

Annex A - Aggravating and Mitigating Factors to be Considered in the Imposition of Penalty

68 Implementation of the Delivery by the Seller of Securities to the Buyer or tohis Designated Third Party CustodianAnnex A - Template of Letter to Investor

68a Disposition of Compliance Issues on Appendix 68

68b Delivery of Government Securities to the Investor's Principal SecuritiesAccount with the Registry of Scripless SecuritiesAnnex A - Memorandum of Agreement between Bureau of the Treasury

and Government Securities and Eligible DealersAnnex B - Revised Investor's Undertaking

69 Prompt Corrective Action Framework

70 (Reserved)

70a Automated Teller Machine Safety Measures

70b Internet and Wireless Banking Security Measures

70c Electronic Banking Consumer Awareness Program

xvi


No. SUBJECT MATTER

70d Disclosure Requirements

71 Guidelines for the Change in the Mode of Compliance with the LiquidityReserve RequirementAnnex A - Debit/Credit Authority Format

72 Guidelines on Supervision by Risk

73 Guidelines on Market Risk Management

74 Guidelines on Liquidity Risk Management

75 Guidelines on the Technology Risk Management

76 Authorization Form for Querying the Bangko Sentral Watchlist Files forScreening Applicants and Confirming Appointments of Directors andOfficials

77 Financial Reporting Package

78 Guidelines for Trust Departments' Placements in the Special DepositAccount Facility of the Bangko SentralAnnex 1 - Notice of Placement of funds in Bangko Sentral's Special

Deposit Account facilityAnnex 2 - Confirmation from the Treasury Services Groups

78a Special Deposit Account Placements of Trust Departments/Entities as Agentfor Tax-Exempt Institutions and AccountsAnnex 1 - Certification from the Trust Department

79 Guidelines in Determining Compliance with Ceilings on Equity Investments

80 Guidelines and Procedures Governing Currency Deposits and Withdrawalof Banks for Credit to and Debit from their Demand Deposit Accounts withthe Bangko Sentral

81 Appraisal and Loan Valuation Framework for Rights-Based Secure TenureArrangements as Collateral Substitutes

82 Format Certification on Deposit/Cash Delivery Services

83 Basic Standards in the Administration of Trust, Other Fiduciary andInvestment Management Accounts

xvii


No. SUBJECT MATTER

84 Guidelines for Days Declared as Public Sector Holidays

85 Illustrative Accounting Entries

86 Guidelines on the Availment of US Dollar Denominated RepurchaseAgreement Facility with the Bangko Sentral

87 Guidelines on the Submission of Application for Merger and Consolidation

88 Guidelines on the Collection of the Annual Supervisory Fees for the Year2009

89 Regulatory Relief for Banks Affected by Tropical StormsAnnex A - Implementing Guidelines on the Restructuring Scheme Coveringthe Rediscounting Obligations with the Bangko Sentral of RediscountingBanks in the Areas Affected by Typhoon “Ondoy”Annex B - Implementing Guidelines on the Restructuring Scheme Coveringthe Rediscounting Obligations with the Bangko Sentral of RediscountingBanks in the Areas Affected by Typhoon “Pepeng”

90 Guidelines on Banks' Internal Capital Adequacy Assessment ProcessAnnex A - Internal Capital Adequacy Assessment Process (Suggested Format)Annex B - Alternative Internal Capital Adequacy Assessment Process

Methodologies

91 Guidelines on the Bangko Sentral's Supervisory Review Process

92 Manual Of Regulations On Foreign Exchange Transactions

Appendices

1 Documentary Requirements for Sale of Foreign Exchange forNon-Trade Purposes by AABs and AAB-Forex Corps

2 Regulated Imports

3 Prohibited Imports

3.1 Section 101 of the Tariff and Customs Code

4 Guidelines Covering the Sale of Foreign Exchange by AABs andAAB- Forex Corps for Trade Transactions

xviii


No. SUBJECT MATTER

5 Documentary Requirements for Opening an L/C

6 Guidelines for Reporting, Payments and Extensions of Importsunder D/A or O/A Arrangements

6.1 Guidelines for Reporting of Importations under D/A-O/AArrangements

7 Guidelines for the Sale of Foreign Exchange to Importers by AABsand AAB-Forex Corps Up to USD100,000.00 or its Equivalentfor Advance Payment of Imports

8 Regulated Exports

9 Prohibited Exports

10 Procedures and Documentation Requirements for theRegistration of Inward Foreign Investments

10.1 Certificate of Inward Remittance (CIR) Form

10.2 Guide/Instructions for Filling Out the Certificate of InwardRemittance (CIR) Form

10.3 Sworn Certification

10.4 Authority to Disclose Information Custodian Banks (forRegistration of Foreign Investments in Peso-DenominatedGovernment Securities and Peso Time Deposit)

11 Procedures for Repatriation of Capital and Remittance ofDividends Profits/Earnings

12 Checklist of Required Documents, in Lieu of a Stock TransferAgent’s Certification, for Registration of Inward ForeignInvestments Prior to 15 March 1973

13 Guidelines on the Availment of US Dollar-DenominatedRepurchase Agreement Facility with the BSP

14 Sworn Certification of FCDU Lending To RBU

xix


No. SUBJECT MATTER

15 Report on Compliance with FCDU/EFCDU CoverRequirements

15.1 Sworn Certification of Compliance with the FCDU/EFCDUCover Requirements

16 Guidelines on the Transfer of Undivided Profits/(Losses) fromFCDU/EFCDU Books to the RBU Books

16.1 Illustrative Accounting Entries on the transfer of FCDU/EFCDU Profits/(Losses)

17 Guidelines on the Conversion to Peso Loans/ROPA andTransfer to RBU of FCDU/EFCDU Loans/ROPA

18 Guidelines and Minimum Documentary Requirements forForeign Exchange Forward and Swap Transactions

19 Implementing Guidelines on the Computation of Open ForeignExchange Positions of AABs and Reporting Requirement underFX Form 1

Manual of Regulations for Banks Appendix 1 - Page 1

APP. 108.12.31

I. QUALIFICATION REQUIREMENTS

A. Minimum Capital Required. A KBapplying for a universal banking (UB)authority shall have capital equivalent to atleast the amount prescribed by theMonetary Board for UBs. The term capitalshall have the same meaning as definedin Sec. X111 prescribing the requiredminimum capitalization for each bankcategory.

The merger or consolidation of banks,or that of a bank and an investment houseas a means of meeting the minimumcapitalization requirement for a UB isencouraged. The revaluation of thepremises, improvements and equipmentof the institutions involved in a merger orconsolidation may be allowed under Sec.X108.3.

B. Financial Resources, Past Performanceand General Compliance with Banking Lawsand Regulations

1. Applicant bank shall not haveincurred any deficiency in the minimumcapital to risk assets ratio prescribedby the Monetary Board pursuant toSection 34 of R.A. No. 8791 for the yearpreceding the filing of application. It shallhave sufficient valuation reserves tocover estimated losses.

2. Applicant bank shall not haveincurred net deficiencies in its reservesagainst deposit and deposit substituteliabilities for the three (3)-month periodimmediately preceding the filing ofapplication. In addition, applicant bank’sliquidity ratios such as primary reservesto deposit liabilities and primary andsecondary reserves to deposit and demandliabilities shall at least be equal to the

GUIDELINES FOR THE ISSUANCE OF A UNIVERSAL BANKING AUTHORITY[Appendix to Subsec. X102.1 (2008 - X101.2)]

averages of the UB sector as of the end ofthe quarter immediately preceding the dateof application.

3. Applicant bank shall showprofitable operations for the past calendaryear immediately preceding the filing ofapplication. Its ratio of net earnings toaverage capital accounts should indicatesatisfactory returns on stockholders’investments.

4. Applicant bank has substantiallycomplied with banking laws or orders,instructions, or regulations issued by theMonetary Board or orders, instructions, orrulings by the Governor. Major/importantexceptions and findings by BSP examinershave been corrected or satisfactorilyexplained.

C. Banking Facilities, ManagerialCapability, Competence, Experience andIntegrity of Directors, Principal Officersand Key Personnel 1. The applicant bank shall manifestadequate banking facilities and managerialcapability in commercial bankingoperations as shown by, among otherthings, its branch network, subsidiaries andallied undertakings, FCDU/EFCDU andforeign trade transactions, participation insyndicated lending, trust services, etc.

2. The applicant bank shall indicate inthe application those officers and keypersonnel having the appropriate trainingand/or experience in investment bankingand related functions are available/obtainable by the bank.

The application shall be supported bythe updated bio-data of the bank’s directorsand principal officers, including the officersand key personnel who will handle theinvestment banking and related functions.

Manual of Regulations for BanksAppendix 1 - Page 2

APP. 108.12.31

II. FEASIBILITY STUDY

The applicant bank shall submit afeasibility study, which shall include, inaddition to the usual content of such study,the following information:

A. Capitalization and Ownership1. A schedule showing the computation

of the applicant bank’s capital accountstaking into consideration capital as definedunder Sec. X111 and, if applicable, themerger or consolidation scheme to meetthe capitalization requirement as allowedunder Sec. X108 and Subsec. X108.3.

2. A list of direct and indirect loans toDOSRI which are unsecured, indicating theoriginal amount, date granted, outstandingbalance and classification (i.e., whethercurrent or past due) of each DOSRI loan.

3. A summary of holdings ofstockholders classified as to citizenship andfamily/business group indicating the numberof shares subscribed in the applicant bank andthe corresponding percentage of eachshareholding to total shareholdings.

4. A list of individual stockholdersgrouped according to family/businessgroup, indicating the TIN, citizenship, typeof shares held (whether voting or non-voting,common or preferred), number of sharessubscribed and percentage of holdings tototal of each shareholder.

5. A list of individual stockholdersin the applicant bank with equityinvestment in other financial institutions,indicating the type and number of sharesheld in the other institution and thecorresponding percentage of holdings tototal of each shareholder.

B. Organization and Management1. The names of the members of the

board of directors and principal officers of theapplicant bank.

2. The proposed organization chart ofthe department within the applicant bank

that will be responsible for the investmentbanking functions, indicating thedesignation of officers and other keypositions and the names of personsproposed for appointment to thosepositions.

C. Financial Capability and PreviousYear’s Operation. A brief discussion of theapplicant bank’s general financial condition,operating performance, solvency andliquidity position, supported by appropriatefinancial ratios as seen from the latestcondensed balance sheet and incomestatement. The discussion shall includemajor banking activities, exposureconcentrations (in terms of top borrowersand major industries), equity and creditexposures in subsidiaries and affiliates, andother significant information.

D. Corporate Strategy1. The statement of corporate strategy

of the proposed UB, its immediate andlong-term goals and objectives.

2. The lending program and specialpolicies lined up for the first five (5) yearsincluding details on guidelines andstandards to be established on exposurelimits, portfolio diversification, collateralrequirements, geographical expansion,assistance to pioneer and priority areas ofeconomic activities and relationship withclients.

3. The investment policies andprograms to be implemented within the firstfive (5) years of operation including broadcategories of undertakings in which theproposed UB will invest, the portfolio mixto be observed, the extent of control oversubscribed capital stock and voting stockto be exercised in the financial alliedundertakings, QBs and non-financial alliedundertakings.

4. The fund generation program for thefirst five (5) years of operation to supportthe expansion in loans and investments.


APP. 108.12.31

5. The quarterly underwritingprogram for one (1) year stating industryof issuer, the volume of underwritingbusiness classified into equity and debt,public offering and private placement andother information.

E. Financial Projections1. The detailed statement of

underlying assumptions made in projectingthe financial statements and ratios.

2. The detailed projected statementof income and expenses for the first five(5) years of operation.

3. The projected operating ratios forthe first five (5) years of operation.

4. The actual statement of conditionof applicant bank at month-end beforefiling of application and the projectedstatement of condition as of the first five(5) years-end of operation.

5. The projected balance sheet ratiosas of the first five (5) years-end of operation.

6. The projected funds flow for thefirst five (5) years of operation.

III. PUBLIC OFFERING AND LISTINGOF BANK SHARES

A domestic bank applying for a UBauthority shall cause the public offeringand listing of its shares under the followingterms and conditions:

1. The shares to be publicly offeredmay be voting or non-voting shares andmay come from the bank’s existingauthorized and unsubscribed stock orfrom an increase in its authorized capitalstock: Provided, That in the case of anapplicant bank whose authorized capitalhas been fully subscribed and paid-up andthat bank does not intend to increase itsauthorized capital stock, the shares to bepublicly offered may come from existingstockholders who may be willing todivest themselves of such holdings.

2. The offering bank shall accept offersto buy or invest in its publicly offered sharesof stock from new investors or from existingstockholders whose stockholdings, togetherwith those of their relatives within the fourthdegree of consanguinity or affinity or of firms,partnerships, corporations or associations, atleast a majority of the voting stock of whichare owned by such stockholders, constituteless than twenty percent (20%) of the bank’ssubscribed capital stock. The bank’s articlesof incorporation shall have an explicitprovision stating that existing stockholderswho are disqualified under these rules shallwaive their pre-emptive rights to the additionalshares to be publicly offered unless the articlesof incorporation already provide that suchstockholders do not have pre-emptive rights.The waiver may be limited to three (3) monthsafter which period the disqualifiedstockholders may purchase shares from theunsubscribed/unsold publicly offered shares.

The publicly offered shares of stock shallbe sold to at least twenty-one (21) qualifiedbuyers or group of buyers but the total sharesof stock which may be purchased by anyqualified buyer or group of buyers shall notexceed ten percent (10%) of the publiclyoffered shares of stock.

Buyers of publicly offered shares shall inno case exceed the ownership ceilings underSections 11, 12, and 13 of R.A. No. 8791and Section 2 of R.A. No. 7721.

3. The bank shall fix the price of theshares of stock. In the case of subscribedand fully paid-up shares whichshareholders are willing to divest, the priceshall be set by agreement of the parties.

4. The offering bank shall submit tothe appropriate supervising and examiningdepartment for evaluation, a prospectuscontaining the following minimuminformation:

(a) Name and address of issuing bank;(b) A brief history of the bank’s

operations and a description of its premisesand facilities;


APP. 108.12.31

(c) The current authorized capital stockand the stock offered for subscription/saleto the public indicating the classes of stockand the amount for each class presented intabular form;

(d) Features of the offer:(i) The number and amount of each

class of stock offered;(ii) The per share and aggregate

offering price of each class of stock and theper share and aggregate proceeds to bereceived by the bank;

(iii) The proposed means of distribution;(iv) Specific terms of the offer

(minimum subscription, payment terms,etc.); and

(v) The expiry date of the offer.(e) Audited statements of condition

(format similar to published statement ofcondition) and earnings and expenses forthe last three (3) calendar years; Provided,That banks in operation for less than three(3) years shall disclose their audited financialstatements from the start of operations tothe year last ended;

(f) Names and addresses of alldirectors and principal officers and theirrespective designations, and stock optionsand other similar plans for directors andofficers; and

(g) A list of stockholders owning tenpercent (10%) or more of the subscribedcapital stock, the number of shares held byeach, whether voting or non-voting, and thepar value of such shares. The list shalllikewise show the ratio of subscribed capital

stock held by directors and principalofficers to the authorized capital stock; theratio of the publicly offered shares of stockto the authorized capital stock, thecitizenship and family groupings ofstockholders with their correspondingpercentage of ownership.

5. The bank shall cause thepublication of the public offering in anewspaper of general circulation at leasttwice within a period of one (1) month priorto the offering.

6. The provisions of the guidelines onpublic offering shall be deemedsubstantially complied with if the bankcauses its shares of stock to be publiclyoffered in the manner and under theconditions herein prescribed for a periodof three (3) months. In cases where thereare no buyers willing and/or qualified topurchase or invest in the shares of stockbeing publicly offered within said period,the bank, after written notice to theappropriate supervising and examiningdepartment of the BSP, may sell said sharesto its existing stockholders, subject to thelimitations on equity holdings prescribedby law and regulations.

The requirements of public offeringand listing shall be complied with byall applicant banks including those thata re ab le to meet the prescr ibedminimum capital requirement on theirown or through merger/consolidationwith other banks or non-bank financialintermediaries.

Manual of Regulations for Banks

APP. 208.12.31

Appendix 2 - Page 1

A. Sample Application for Authority to Invest in an Existing Domestic Bank in thePhilippines

___________________________________Name of Applicant

___________________________________Address of Head Office

__________________________________Cable Address

___________________________________Telefax/Fax Number

DateThe GovernorBangko Sentral ng PilipinasManila, Philippines

S i r :

We hereby apply for authority to invest in _______ percent (___%) of the votingstock of __________________________________, an existing domestic bank in the Philippines.

In support of this application, we submit the following documents:

1. A copy of the Memorandum of Understanding between the bank and the investeedomestic bank;

2. A copy of the Board Resolution authorizing the bank to invest in such domestic bank,and designating the person who will represent the bank in connection therewith;

3. Historical background of the bank, as follows:(a) Date and place of incorporation;(b) Number of branches and agencies in the home country;(c) List of foreign branches, agencies, other offices, parent (if any), subsidiaries and

affiliates, and their location and line of business (if different from banking);(d) Range of banking services offered; and(e) Financial and commercial relationship with the Philippine Government, local

banks, business entities and residents, past or present;

PRESCRIBED APPLICATION FORMS FOR THE ENTRY OF FOREIGN BANKS

[Appendix to Subsec. X121.1 (2008 - X105.1)]


APP. 208.12.31

4. A copy each of the latest amended articles of incorporation and by-laws;

5. List of the bank’s directors and their citizenship;

6. List of principal officers of the head office;

7. Number of stockholders and list of stockholders owning more than fifteen percent(15%) of the voting stock, if any;

8. A copy each of the bank’s audited financial statements (i.e., statement of conditionand statement of income and expenses) for the last two (2) years prior to the filing ofapplication;

9. A copy of the bank’s annual report to the stockholders for the year immediatelypreceding the date of filing of application;

10. A certification from the bank’s home country supervisory authority that:(a) The bank’s home country supervisory authority has no objection to the bank’s

investment in an existing domestic bank in the Philippines;(b) Adequate information on the bank and its subsidiaries will be provided to the

Bangko Sentral ng Pilipinas to the extent allowed under existing laws; and(c) The Philippine banks may likewise be allowed to establish subsidiaries and/or

branches in the bank’s home country, subject to compliance with the rules andregulations governing admission which are applicable to all foreign banks;

11. If the investment will constitute majority ownership or give the investor bank controlof management, business plan supported by projected financial statements for one(1) year, and how such business plan can accomplish the policy objectives of R.A.No. 7721; and

12. Undertaking to fully share technology, e.g. services/products and facilities such ascomputer hardware/software.

Should this application be approved, the following additional documents shall besubmitted:

1. Bio-data sheet for each of the new directors and new principal officers;

2. Evidence of citizenship for each of the new directors and new principal officers inthe investee domestic bank, such as:(a) Passport;(b) Birth certificate; or(c) Naturalization certificate;

3. National Bureau of Investigation (NBI) and Bureau of Internal Revenue (BIR) clearancesor similar police and tax clearances for each of the new directors and new principalofficers who are Filipino citizens or residents of the Philippines;


APP. 208.12.31

Appendix 2 - Page 3

4. Authorization for the Bangko Sentral ng Pilipinas to conduct investigation and toobtain information from other sources in order to establish the authenticity ofinformation/representations submitted; and

5. Other relevant information as the Bangko Sentral ng Pilipinas may require.

Very truly yours,

__________________________Signature of Authorized Officer Over Printed Name

__________________________ Designation

Attachments

B. Sample Application for Authority to Establish a Subsidiary in the Philippines

____________________________Name of Applicant

____________________________Address of Head Office

____________________________Cable Address

______________________________Telex/Fax Number

__________________ Date

The GovernorBangko Sentral ng PilipinasManila, Philippines

S i r :We hereby apply for authority to establish a ________ percent ( ____ %)-owned

(Specify the type of bank) banking subsidiary in the Philippines.

In support of this application, we submit the following information/documents:

1. A copy of the board resolution authorizing the bank to establish such subsidiary,and designating the person who will represent the bank in connection therewith;


APP. 208.12.31

2. Historical background of the bank, as follows:(a) Date and place of incorporation;(b) Number of domestic branches and agencies in the home country;(c) List of foreign branches, agencies, other offices, subsidiaries and affiliates, and

their location and line of business (if different from banking);(d) Range of banking services offered; and(e) Financial and commercial relationship with the Philippine Government, local

banks, business entities and residents, past or present;

3. A copy each of the bank’s latest amended articles of incorporation and by-laws;

4. List of the bank’s directors and their citizenship;


6. A certification from the bank’s Corporate Secretary that the bank or its holdingcompany has at least fifty (50) stockholders and that no stockholder owns more thanfifteen percent (15%) of the capital stock of the bank or its holding company, or thatmore than fifty percent (50%) of the capital stock of said bank or its holding companyis owned by the government;

7. A certification from the bank’s home country stock exchange authorized by thegovernment that the bank is listed therein;

8. A copy each of the audited financial statements (i.e., statement of condition andstatement of income and expenses) for the last two (2) years prior to the filing ofapplication of the applicant bank, and other corporate stockholders, if any, in theproposed subsidiary;

9. Statement of Assets and Liabilities of each of the non-corporate subscribers/stockholders* as of a date not earlier than ninety (90) days prior to the filing ofapplication, duly certified by a Certified Public Accountant or sworn to by thesubscriber/stockholder* himself, with supporting schedules;

10. A copy of the bank’s annual report to the stockholders for the year immediatelypreceding the date of filing of application;

11. Certified photo copies of income tax returns of each of the subscribers/ stockholders*for the last two (2) calendar/fiscal years;

12. A certification from the bank’s home country supervisory authority:(a) That the bank’s home country supervisory authority has no objection to the bank’s

establishment of a subsidiary in the Philippines;(b) That adequate information on the bank and its subsidiaries will be provided to

the Bangko Sentral ng Pilipinas to the extent allowed under existing laws;

* Owning at least 2% of the subscribed capital stock


APP. 208.12.31

Appendix 2 - Page 5

(c) That the Philippine banks may likewise be allowed to establish subsidiariesand/or branches in the bank’s home country, subject to compliance with the rulesand regulations governing admission which are applicable to all foreign banks;

(d) As to the ranking of the applicant bank in the home country on the basis of networth as well as on the basis of on-book total assets of the head office and allbranches, excluding subsidiaries and affiliates; and

(e) That the bank complies with the capital requirements as prescribed by the lawsand regulations of the home country;

13. Business plan supported by projected financial statements for one (1) year, and howsuch business plan can accomplish the policy objectives of R.A. No. 7721;

14. National Bureau of Investigation (NBI) and Bureau of Internal Revenue (BIR) clearancesor similar police or tax clearance for each of the non-corporate subscribers/stockholders

* and proposed directors who are Filipino citizens or residents of the

Philippines;

15. Undertaking to fully share technology, e.g. services/products and facilities such ascomputer hardware/software;

16. Agreement to Organize a (specify type of bank) Bank in the Philippines (Seeprescribed format in Item C below); and

17. Authorization for the Bangko Sentral ng Pilipinas to conduct investigation and toobtain information from other sources in order to establish the authenticity ofinformation/representations submitted.

Should this application be approved, we shall submit the articles of incorporation ofthe proposed subsidiary together with an application for authority to register the same withthe Securities and Exchange Commission (SEC) the Articles of Incorporation (See prescribedformat in Item D below).

Very truly yours,

___________________________Signature of Authorized Officer

Over Printed Name

_________________________ Designation

Attachments

* Owning at least 2% of the subscribed capital stock


APP. 208.12.31

C. Sample Agreement to Organize a Subsidiary Bank

AGREEMENT TO ORGANIZE A (Specify type of Bank) BANK

An agreement, made this _____ day of _________________, 19__ by and among thefollowing:

Name Residence Citizenship

Whereas, the parties hereto are desirous of forming a corporation under the followingterms:

1. That a corporation to be known as _____________________ shall forthwith beformed for the purpose of carrying on the business of a _____________________ bank asprovided for by law;

2. That the place where the principal office of the corporation is to be established orlocated is in _________________________;

3. That the number of directors of the said corporation shall be _________________and that the names, residences and citizenship of the proposed directors of the corporationare, as follows:

Name Residence Citizenship

4. That the capital stock of said corporation is _______________________ pesos(___________) Philippine Currency, and said capital shall be divided into (number) preferredshares with a par value of ________________ each share:

(If there are preferred shares, their preferences should be described.)

5. That the amount of said capital stock which is proposed to be subscribed initiallyby the stockholders is _____________________ pesos (P__________) and the amount proposedto be paid thereof upon organization is ___________ _____________________ pesos(P__________), as follows:


APP. 208.12.31

Appendix 2 - Page 7

Name Residence Citizenship Amount to beSubscribed Paid-In

T o t a l

6. That ______________________, one of the organizers, is hereby authorized tosign the application to the Bangko Sentral ng Pilipinas for the issuance of the certificate ofauthority to establish a ___________________ bank.

IN WITNESS WHEREOF, we have hereunto set our hands this _______ day of______________, 20___ in the ______________________________, Philippines.

SIGNATURES

_______________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ _________________________________________________________________ __________________________________

SIGNED IN THE PRESENCE OF:

_________________________________ ___________________________________ Witness Witness

NOTARIAL ACKNOWLEDGMENT


APP. 208.12.31

D. Sample Letter to BSP Submitting Bank’s Articles of Incorporation for Issuance ofthe Certificate of Authority for SEC Registration

__________________ D a t e


S i r :I have the honor to submit herewith the Articles of Incorporation of

_______________________________.

By way of supporting documents, I am also submitting the following:

1. Names of the proposed principal officers with their proposed designations and duties;

2. Bio-data sheet for each of the incorporators, proposed directors and principal officers;

3. Evidence that at least 40% of the voting stock of the corporation is owned by citizensof the Philippines;

4. Evidence of citizenship for each of the directors and principal officers in the bankingsubsidiary, such as:(a) Passport;(b) Birth certificate; or(c) Naturalization certificate;

5. National Bureau of Investigation (NBI) and Bureau of Internal Revenue (BIR) clearancesor similar police or tax clearance for each of the proposed principal officers who areFilipino citizens or residents of the Philippines; and

6. Location and banking premises, as follows:(a) Proposed location; and(b) Bank premises (indicate if purchased, built, or leased).

If you find the Articles of Incorporation in order, we are requesting for the issuance ofthe necessary certificate of authority for its registration with the Securities and ExchangeCommission.

Very truly yours,

_______________________________ Authorized Representative

of the OrganizersAttachments


APP. 208.12.31

Appendix 2 - Page 9

E. Sample Application for Authority to Establish Branch/es in the Philippines

________________________________Name of Applicant

________________________________Address of Head Office

________________________________Cable Address

________________________________Telex/Fax Number

__________________ Date


S i r :We hereby apply for authority to establish branch/es with full banking authority in

the Philippines.

In support of this application, we submit the following information/documents:

1. A copy of the board resolution authorizing the bank to establish such branch/es in thePhilippines, and designating the person who will represent the bank in connectiontherewith;

2. Historical background of the bank, as follows:(a) Date and place of incorporation;(b) Number of branches and agencies in the home country;(c) List of foreign branches, agencies, other offices, subsidiaries and affiliates,

and their location and line of business (if different from banking);(d) Range of banking services offered; and(e) Financial and commercial relationship with the Philippine Government,

local banks, business entities and residents, past or present;

3. A copy each of the latest amended articles of incorporation and by-laws;

4. List of directors and their citizenship;



APP. 208.12.31

6. A certification from the bank’s Corporate Secretary that the bank or its holding companyhas at least fifty (50) stockholders and that no stockholder owns more than fifteenpercent (15%) of the capital stock of the bank or its holding company, or that morethan fifty percent (50%) of the capital stock of said bank or its holding company isowned by the government;

7. A certification from the bank’s home country stock exchange authorized by thegovernment that the bank is listed therein;

8. A copy each of the bank’s audited financial statements (i.e., statement of condition andstatement of income and expenses) for the last two (2) years prior to the filing ofapplication;

9. A copy of the bank’s annual report to the stockholders for the year immediately precedingthe date of filing of application;

10. A certification from the bank’s home country supervisory authority;

11. Business plan supported by projected financial statements for one (1) year, and howsuch business plan can accomplish the policy objectives of R.A. No. 7721;

12. Undertaking to fully share technology, e.g. services/products and facilities such ascomputer hardware/software; and

13. Authorization for the Bangko Sentral ng Pilipinas to conduct investigation and to obtaininformation from other sources in order to establish the authenticity of the information/representations submitted.

Should this application be approved, we undertake to submit another application for theissuance of the necessary certificate of authority to obtain license from the Securities andExchange Commission (SEC) to operate branch/es in the Philippines (See prescribed formatin Item F below).

Very truly yours,

Signature of Authorized Officer Over Printed Name

Designation

Attachments


APP. 208.12.31

Appendix 2 - Page 11

F. Sample Request for BSP Authority to Obtain License from SEC to Establish Branchesof Foreign Banks

________________Date


S i r:I have the honor to request for a certificate of authority to obtain license from the

Securities and Exchange Commission (SEC) for the establishment of branch/es in thePhilippines.

In support of this request, I am pleased to submit the following papers/documentsand other information:

1. Names of the proposed principal officers with their proposed designation and duties;

2. Bio-data sheet for each of the proposed principal officers;

3. Evidence of citizenship for each of the proposed principal officers, such as:(a) Passport;(b) Birth certificate; or(c) Naturalization certificate;

4. National Bureau of Investigation (NBI) and Bureau of Internal Revenue (BIR) clearancesor similar police or tax clearances for each of the proposed principal officers who areFilipino citizens or residents of the Philippines;

5. Location and banking premises, as follows:(a) Proposed location; and(b) Bank premises (indicate if purchased, built or leased); and

6. Head office guarantee (See suggested format in Item G below).

Very truly yours,

Name of BankBy:

Signature of Authorized Officer Over Printed Name

DesignationAttachments


APP. 208.12.31

G. Sample Guarantee Undertaking to Establish Branches of Foreign Banks

GUARANTEE

KNOW ALL MEN BY THESE PRESENTS:

WHEREAS, under the provisions of Republic Acts No. 8791, as amended, and No.7721 of the Republic of the Philippines, the licensing, supervision and regulation of banks,both foreign and domestic, are vested with the Bangko Sentral ng Pilipinas;

WHEREAS, under said Republic Act No. 7721, entitled: “An Act Liberalizing theEntry and Scope of Operations of Foreign Banks in the Philippines and for Other Purposes”,Name of Bank (hereinafter called Guarantor) has been authorized to operate a branch orbranches in the Philippines.

WHEREAS, under the provisions of Republic Act No. 7721, banks organized underlaws other than those of the Republic of the Philippines shall guarantee the full payment ofall liabilities of its branch or branches in the Philippines for the purpose of providing effectiveprotection and security to the interests of the depositors and other creditors of said branch orbranches; and

WHEREAS, Guarantor is willing, desirous and ready at any time to give such fullguarantee as well as to comply with whatever conditions required in said Republic Act No.7721.

NOW, THEREFORE, for the purpose above mentioned, Guarantor hereby agreesthat in the event any branch of Guarantor located in the territory of the Republic of thePhilippines should fail to promptly pay any lawful debt, claim or liability of any kind orcharacter, due and payable under the laws of the Republic of the Philippines and pursuant tothe terms of said debt, claim or liability, then Guarantor upon the demand of the BangkoSentral shall promptly pay said debt, claim or liability to the person or persons entitledthereto under the laws of the Republic of the Philippines. Any such debt, claim or liability,not so promptly paid, shall bear interest at a rate per annum as may be prescribed by theMonetary Board. Said debts, claims or liabilities, interest thereon and any cost or expensesincidental to the collection thereof, shall be paid in the currency in which the obligations areexpressed, or in which the costs or expenses were incurred.

The obligation of Guarantor upon default of any of its branches located in the territoryof the Republic of the Philippines is primary, direct and immediate and not contingent onany remedy or recourse upon any asset, property or right which its branch or brancheswithin the territory of the Republic of the Philippines may have, in such a way that anydepositor or creditor of its branch or branches in the Philippines may take, at any time, anyaction on this Guaranty whether or not said depositor or creditor has simultaneously takenor will thereafter take, any direct or indirect action under the laws of the Philippines againstsaid branch or branches, or against any assets, property or rights thereof: Provided, however,That Guarantor shall have the right to set-off should it have any claim or claims against anydepositor or creditor taking any action by virtue of the provisions of its Guarantee.


APP. 208.12.31


The right on this Guarantee is independent of and separate from whatever right,security or action which any depositor or creditor of said branch or branches in the Philippinesmay have, take or pursue to protect his interest, and whatever action or measure the BangkoSentral ng Pilipinas may adopt in the exercise of its supervisory and regulatory powers allowedand provided for in said Republic Acts No. 8791, as amended, and No. 7721 of the Republicof the Philippines, such as requiring Guarantor to assign to its Philippine Branch or Branchesan amount of capital sufficient to meet the minimum capital required in said Republic ActNo. 7721, or any measure it may be authorized to take under the provisions of said RepublicAct No. 8791, as amended, in the case of capital deficiencies; in such case or cases, theliability created hereunder shall not in the least be minimized or affected, it being the purposeof this undertaking that Guarantor shall at all times be responsible and obligated for any suchobligations or liabilities of its branch or branches in the Philippines, and to the extent that thesame has been fully paid or satisfied only will said Guarantor be relieved from its primaryobligations hereunder.

No technicality in the law or in the language of this Guarantee or in any contract,agreement or security, held by or with said branch or branches in the Philippines, shalldefeat the nature and purpose of this Guarantee as a primary and direct obligation of Guarantorto the end that the interest of the depositors and creditors of the said branch or branches inthe Philippines may be fully protected and satisfied in accordance with Section 5 of RepublicAct No. 7721. Guarantor hereby acknowledges having full knowledge of said Republic ActNo. 7721 in accordance with which this primary and principal obligation is given.

Guarantor hereby recognizes the jurisdiction of Philippine courts and hereby authorizesits branch office and/or offices in the Philippines to accept summons, processes and noticesfrom the Philippine courts.

The Guarantee shall be governed by Philippine law.

IN WITNESS WHEREOF, this Guarantee has been executed by Guarantor acting byand through its Officers thereunto duly authorized this _____ day of _____________, 19__.


APP. 308.12.31

I. QUALIFICATION ANDDOCUMENTATION REQUIREMENTS

A. Minimum Capital Required. A branchof a foreign bank applying for a universalbanking (UB) authority shall have capitalequivalent to at least the amount prescribedfor UBs under Subsecs. X111.1 andX111.2.

The capital of a Philippine branch of aforeign bank which is authorized to operateas a UB shall consist of its permanentlyassigned capital plus Net Due to account:Provided, That at no time shall the aggregateof said accounts fall below the amountprescribed under Subsec. X111.1: Providedfurther, That the amount of the Net Due towhich may be added to permanentlyassigned capital shall not exceed theequivalent of three (3) times the amount ofthe permanently assigned capital.

The capital as described in theimmediately preceding paragraph shall benet of (a) such unbooked valuation reservesand other capital adjustments as may berequired by the BSP; (b) total outstandingunsecured credit accommodations, bothdirect and indirect, to directors, officers,stockholders, and their related interests(DOSRI); (c) deferred income tax; (d) equityinvestment of a bank in another bank orenterprise whether foreign or domestic, ifthe other bank or enterprise has a reciprocalequity investment in the investing bank, inwhich case, the investment of the bank orthe reciprocal investment of the otherbank or enterprises, whichever is lower;and (e) appraisal increment reserves(revaluation surplus) arising from anappreciation or an increase in the bookvalue of bank assets.

GUIDELINES FOR THE ISSUANCE OF A UNIVERSALBANKING AUTHORITY FOR BRANCHES OF FOREIGN BANKS


The list of direct and indirect loans toDOSRI which are unsecured, the originalamount of the loan and date granted and theoutstanding balance classified into currentand past due shall be submitted by theapplicant banks to the BSP.

B. Financial Resources, Past Performance andGeneral Compliance with Banking Laws andRegulations. Applicant bank shall not haveincurred deficiency in the required capital-to-risk assets ratio (10%) under Section 34 of R.A.No. 8791, as amended, and Subsecs. X105.5and X105.6, for the year preceding the filingof application. It shall have sufficient valuationreserves to cover estimated losses.

Applicant bank shall not have incurrednet deficiencies in its reserves against depositliabilities and/or deposit substitute liabilitiesfor the three (3)-month period immediatelypreceding the filing of the application. Inaddition, such ratios as primary reserves todeposit liabilities and primary and secondaryreserves to deposit and demand liabilitiesshall show that applicant bank is in a liquidposition.

Applicant bank has substantially compliedwith banking laws or orders, instructions orregulations issued by the Monetary Board ororders, instructions or rulings by the Governor.Major/important exceptions and findings byBSP examiners have been corrected orsatisfactorily explained.

C. Knowledge, Competence, Experience andIntegrity of Officers and Key Personnel. Theapplicant shall indicate in the applicationthat officers and key personnel having theappropriate training and/or experience ininvestment banking and related functions areavailable/obtainable by the bank.


APP. 308.12.31

An updated bio-data shall be submittedby each of the officers and key personnelwho will handle investment banking andrelated functions.

II. PROJECT FEASIBILITY STUDY

The project feasibility study to besubmitted by the applicant bank shallinclude, in addition to the regular contentof such study, the following information inthe format prescribed.

A. Organization and Management1. The proposed organization

(position) chart of department within theapplicant bank which shall be responsiblefor the investment banking functions,indicating for each position the name of thepersonnel proposed for appointment.

2. Bio-data that should be prepared foreach of the proposed key personnel in theinvestment banking department.

B. Corporate Strategy1. The statement of corporate strategy

of the UB and the immediate and long-termgoals and objectives.

2. The lending program and specialpolicies lined up for the first five (5) yearsincluding details on guidelines and standardsto be established on exposure limits, portfoliodiversification, collateral requirements,geographical expansion, assistance to pioneerand priority areas of economic activities andrelationship with clients.

3. Investment policies and program tobe implemented within the first five (5) yearsof operation including the broad categoriesof undertakings in which the UB may invest,

the portfolio mix to be observed, the extentof control over subscribed capital stock andvoting stock to be exercised in financialallied undertakings, quasi-banks and non-financial allied undertakings.

4. Local branches of foreign banks mayinvest in the equity of financial as well asnon-financial allied undertakings and non-allied undertakings wherein locallyincorporated commercial banks with UBauthority are allowed to invest. However,the branches’ equity investments shall besubject to equity ceilings set in pertinentlaws.

5. Fund generation program for the firstfive (5) years of operation to support theexpansion in loans and investments.

6. Quarterly underwriting program forone (1) year stating industry of issuer, thevolume of underwriting business classifiedinto equity and debt, public offering andprivate placement and other information.

C. Financial Projections1. The detailed statements of the

underlying assumptions made in projectingthe financial statements and ratios.

2. The detailed projected statement ofincome and expenses for the first five (5)years of operation.

3. The projected operating ratios for thefirst five (5) years of operation.

4. The actual statement of condition ofUB at month-end before filing of applicationand the projected statement of condition asof the first five (5) years-end of operation.

5. The projected balance sheet ratiosas of the first five (5) years of operation.

6. The projected funds flow for the firstfive (5) years of operation.


APP. 408.12.31

FORMAT OF AFFIDAVIT ON TRANSFER OF STOCKS[Appendix to Subsec. X126.2b (3)]

REPUBLIC OF THE PHILIPPINES) ) S.S.

AFFIDAVIT

I,_________________________________, also known as ________________________withbusiness address at ______________________, after having been duly sworn to in accordance withlaw depose and state that:

1. I am the transferee of (state quantity) shares representing ____ percent of votingstocks of (state name of bank), hereinafter to be referred to as “Bank”, by virtue of (stateinstrument of transfer) dated _________________.

2. In acquiring equity in the Bank, I acted with full awareness and understandingthat the Bank is a duly organized domestic banking corporation, exercising and enjoying aright, franchise and privilege to engage in _________ banking business, decreed by law tobe a nationalized industry, wherein at least __________ of the voting stock should be ownedby citizens of the Philippines and that there exist prohibitions under the law against theholding by a corporation or any person of voting stocks in excess of _______ of the votingstock of the Bank.

3. Consonant with the policy of the Government as provided for in CommonwealthAct No. 108, as amended, otherwise known as the Anti-Dummy Law, and Republic Act No.8791, otherwise known as the General Banking Law of 2000, I hereby declare as follows:

a. The (state instrument of transfer) was not simulated to evade the provisions ofthe Constitution and Commonwealth Act. No. 108 or the provisions of RepublicAct No. 8791 particularly Sections 11, 12 and 13 imposing maximum equityholdings by any natural or juridical persons;

b. That I acquired said shares of stocks for valuable consideration from my ownfunds;

c. As such transferee, I have title over said shares of stock; and

d. That I undertake to dispose of the shares of stocks I may have acquired in excessof the prescribed ceilings.

4. This Affidavit is executed for the purpose of stating under oath my bona fide titleover the shares of voting stocks of the Bank; that in acquiring title over said shares I gavevaluable consideration; and that I shall comply with the requirements of all laws, rules andregulations with respect to my conduct as stockholder of the Bank.


APP. 408.12.31

IN WITNESS WHEREOF, I hereby affix my signature this day of__________________, 20___ at _______________.

________________________ Affiant

SUBSCRIBED and sworn to before me this ______ day of _______ 20__, affiantexhibiting to me his Community Tax Certificate No. , issued at on______________ 20__.

Notary Public

Doc. No.Page No.Book No.Series of

Appendix 5 - Page 1Manual of Regulations for Banks

APP. 509.12.31

STANDARD PRE-QUALIFICATION REQUIREMENTSFOR THE GRANT OF BANKING AUTHORITIES

(Appendix to Subsections Indicated Below)

A. Banks Applying For Authority to –

1. Establish additional branches of foreign banks (Subsec. X153.2);

2. Establish offices abroad (Subsec. X154.2);

3. Accept or create demand deposits (Subsec. X201.1);

4. Accept NOW accounts (Subsec. X223.1); and

5. Issue NCTDs (Subsec. X233.1);

6. Accept government deposits (Subsec. X240.3);

7. Engage in quasi-banking operations (Subsec. X234.2);

8. Operate an EFCDU/FCDU (Please refer to Circular No. 645

dated 13 February 2009); and

9. Engage in derivatives transactions [Subsec. X611.1 (2008 - X602.1)]

B. Standard Pre-Qualification Banking AuthoritiesRequirements

• To establish officesabroad;

• To establish additional • To accept demand, branches of foreign bank NOW NCTDs and

• To accept governmentdeposits; and

• To engage in quasi-banking, EFCDU/FCDU andderivatives transactions

1. The bank has complied, during theperiod indicated immediately precedingthe date of application, with the following:

a. Risk-based capital adequacy ratio; 90 days 60 days

b. Ceilings on credit accommodation 90 days continuingto DOSRI; and

c. Liquidity floor on government deposits; 90 days continuing


APP. 509.12.31

2. The bank has not incurred net weekly reservedeficiencies; 12 weeks 8 weeks

3. The bank has generally complied with bankinglaws , ru les and regu la t ions , o rders o rinstructions of the Monetary Board and/or BSPManagement; a a

4. The bank’s past due loans do not exceed twentypercent (20%) of its total loan portfolio as of thedate of application; a a

5. The bank has corrected as of date of applicationthe major violations noted in its latest examinationparticularly relating to –

a. single borrower’s limit; and a a

b. total investment in real estate and improvementsthereon, including bank equipment, does notexceed fifty percent (50%) of net worth as ofdate of application; a a

6. The bank’s accounting records, systems, proceduresand internal control systems are satisfactorilymaintained; a a

7. The bank does not have float items outstandingfor more than sixty (60) calendar days in the “DueFrom/To Head Office/Branches/Offices” accountsand the “Due From Bangko Sentral” account exceedingone percent (1%) of the total resources as ofend of preceding month; a a

8. The bank has no past due obligation with theBSP or with any FI as of date of application; a a

9. The bank’s facilities pertinent to the authority appliedfor are adequate; a a

10. The officers who will be in-charge of the operationrelating to the authority applied for have actualexperience of at least two (2) years in another bankas in-charge (or at least as assistant-in-charge) of thesame operation; a a


APP. 509.12.31

11. The bank personnel who will handle the operationrelating to the authority applied for, have attendedappropriate seminars, workshops or on-the-jobtraining or have experience of at least six (6) months; a a

12. The bank has complied with the mandatory allocationof credit resources to small and medium enterprisesfor two (2) quarters immediately preceding thedate of application; a a

13. The bank has not been found engaging in unsafeand unsound banking practices during the last six (6)months immediately preceding the date of applicationwhere applicable; a n/a

14. The bank has complied with the twenty percent(20%) aggregate limit on real estate loans as of endof preceding quarter (for UBs/KBs only); a n/a

15. The bank has set up the prescribed allowances forprobable losses, both general and specific, as ofdate of application; a n/a

16. The bank is a member of the Philippine DepositInsurance Corporation in good standing as of date ofapplication (for TBs/RBs/Coop Banks only) a n/a

(As amended by Circular Nos. 645 dated 13 February 2009 and 613 dated 18 June 2008)

a - applicablen/a - not applicable

Manual of Regulations for Banks Appendix 5a - Page 1

APP. 5a09.12.31

PREREQUISITES FOR THE GRANT OF AUTHORITY TO OPERATEFOREIGN CURRENCY DEPOSIT UNIT

(Please refer to Circular No. 645 dated 13 February 2009, as amended by Circular No.674 dated 10 December 2009)

Manual of Regulations for Banks Appendix 5b - Page 1

APP. 5b08.12.31

QUALIFICATION REQUIREMENTS FOR A BANK/NBFI APPLYING FORACCREDITATION TO ACT AS TRUSTEE ON ANY MORTGAGE OR

BOND ISSUED BY ANY MUNICIPALITY, GOVERNMENT-OWNED OR-CONTROLLED CORPORATION, OR ANY BODY POLITIC

(Appendix to Subsec. X409.16)

A bank/NBFI applying for accreditationto act as trustee on any mortgage or bondissued by any municipality, government-owned or controlled corporation, or anybody politic must comply with thefollowing requirements:

a. It must be a bank or NBFI underBSP supervision;

b. It must have a license to engage intrust and other fiduciary business;

c. It must have complied with theminimum capital accounts required underexisting regulations, as follows:

UBs and KBs The amount required underexisting regulations or suchamount as may be required bythe Monetary Board in thefuture

Branches of The amount required underForeign Banks existing regulations

Thrift Banks P650.0 million or such amountsas may be required by the MonetaryBoard in the future

NBFIs Adjusted capital of at leastP300.0 million or such amountsas may be required by the MonetaryBoard in the future.

d. Its risk-based capital adequacy ratiois not lower than twelve percent (12%) atthe time of filing the application;

e. The articles of incorporation orgoverning charter of the institution shallinclude among its powers or purposes,acting as trustee or administering any trustor holding property in trust or on depositfor the use, or in behalf of others;

f. The by-laws of the institution shallinclude among others, provisions on thefollowing:

(1) The organization plan or structureof the department, office or unit which shallconduct the trust and other fiduciarybusiness of the institution;

(2) The creation of a trust committee,the appointment of a trust officer andsubordinate officers of the trust department;and

(3) A clear definition of the duties andresponsibilities as well as the line and stafffunctional relationships of the various units,officers and staff within the organization.

g. The bank’s operation during thepreceding calendar year and for the periodimmediately preceding the date ofapplication has been profitable;

h. It has not incurred net weeklyreserve deficiencies during the eight (8)weeks period immediately preceding thedate of application;

i. It has generally complied withbanking laws, rules and regulations,orders or instructions of the MonetaryBoard and/or BSP Management in the lasttwo (2) preceding examinations prior tothe date of application, particularly on thefollowing:

(1) election of at least two (2)independent directors;

(2) attendance by every member ofthe board of directors in a special seminarfor board of directors conducted oraccredited by the BSP;

(3) the ceilings on creditaccommodations to DOSRI;

(4) liquidity floor requirements forgovernment deposits;

Manual of Regulations for BanksAppendix 5b - Page 2

APP. 5b08.12.31

(5) single borrower’s loan limit; and(6) investment in bank premises and

other fixed assets.j. It maintains adequate provisions for

probable losses commensurate to the qualityof its assets portfolio but not lower than therequired valuation reserves as determinedby the BSP;

k. It does not have float itemsoutstanding for more than sixty (60) calendardays in the “Due From/To Head Office/Branches/Other Offices” accounts and the“Due from BSP” account exceeding onepercent (1%) of the total resources as of dateof application;

l. It has established a risk managementsystem appropriate to its operationscharacterized by clear delineation of

responsibility for risk management,adequate risk measurement systems,appropriately structured risk limits,effective internal controls and complete,timely and efficient risk reporting system;

m. It has a CAMELS Composite Ratingof at least 3 in the last regular examinationwith management rating of not lower than3; and

n. It is a member of the PDIC in goodstanding (for banks only);

Compliance with the foregoing as wellas with other requirements under existingregulations shall be maintained up to thetime the trust license is granted. A bankthat fails in this respect shall be required toshow compliance for another test period ofthe same duration.

APP. 6

09.12.31

Manual of R

egulations for Banks

Appendix 6 - Page 1

Balance Sheet (BS)/Consolidated Balance Sheet(CBS)

Published BS/CBS

Financial Reporting Package (FRP)

Balance Sheet (FRP)

- Solo basis (Head Office and branches)

- Consolidated basis (together withapplicable schedules)2/

A-1 Form 2B/2B.1 X192.9(BSP-7-16-03) (Cir. No. 576

dated 08.08.07and M-030dated 10.04.07)

A-1 Unnumbered X191.2(Cir. No. 512dated 02.03.06,as amended byM-012 dated03.14.08, M-011dated 03.07.08,M-026 dated09.20.07, M-015dated 05.28.07,Cir. No. 568dated 05.08.07,M-006 dated07.07.06 andMAB dated03.07.06)

Quarterly

Monthly

Quarterly

12th banking day fromthe date of the Call Letter


15th banking day afterend of reference month

30th banking day afterend of reference quarter

Diskette/CD/e-mail to SDC1/

[email protected]

SDCP o s t a l / m e s s e n g e r i a lservices/Fax to 523-3461or 523-0230


[email protected]

-do-

REPORTS REQUIRED OF BANKS[Appendix to Sec. X192 (2008 - X162)]

A. UBs/KBs

Submission SubmissionCategory Form No. MOR Ref. Report Title Frequency Deadline Procedure

1/ Control Prooflist duly signed by the authorized official of the reporting bank and a Notary Public, shall be submitted within the prescribed submission deadlines to SDC via Fax No.(02) 523-3461 or hard copy via postal/messengerial services.

2/ Only banks with financial allied subsidiaries, excluding insurance subsidiaries, shall submit the reports on consolidated basis.

APP. 6

09.12.31

Appendix 6 - Page 2

Submission Submission Category Form No. MOR Ref. Report Title Frequency Deadline Procedure

Manual of R


Income Statement (FRP):

- Solo basis (Head Office and branches)

- Consolidated basis (together withapplicable schedules)2/

Schedules (Solo Report):

1 - Checks and Other Cash Items (COCI)

2 - Due from Other Banks

3 - Financial Assets Held for Trading

3a - Breakdown of Held for Trading (HFT)Financial Assets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and Borrowing Agreements

4 - Derivatives Held for Trading (HFT)

4a - Derivatives Held for Trading Matrix ofCounterparty and Type of DerivativesContracts

Quarterly

-do-

Monthly

-do-

-do-

Quarterly

-do-

Monthly




-do-

-do-


-do-



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-



APP. 6

09.12.31

Manual of R


Appendix 6 - Page 3

5 - Financial Assets Designated at Fair Valuethrough Profit or Loss

6 - Available-For-Sale Financial Assets

6a - Available for Sale Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of Assignment/Participation with Recourse, SecuritiesLending and Borrowing Agreements

6b to - Available-For-Sale Financial Assets-6b4 Classified as to Status

6c to - Available-For-Sale Financial Assets6c4 Movements in Allowances for Credit Losses

7 - Held to Maturity (HTM) Financial Assets

7a - Held to Maturity Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of Assignment/Participation with Recourse, SecuritiesLending and Borrowing Agreements

7b - Fair Value of Held to Maturity (HTM)Financial Assets


-do-


-do-

15th banking day afterend of reference year




Monthly

-do-

Quarterly

-do-

Annually

Monthly

Quarterly

Annually


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-



APP. 6

09.12.31

Appendix 6 - Page 4


Manual of R


7c to - Held to Maturity Financial Assets7c4 Classified as to Status

7d to - Held to Maturity Financial Assets7d4 Movements in Allowances for Credit

Losses

8 - Unquoted Debt Securities Classified asLoans

8a - Fair Value of Unquoted Debt SecuritiesClassified as Loans

8b to - Unquoted Debt Securities Classified as8b4 Loans Classified as to Status

8c to - Unquoted Debt Securities Classified as8c4 Loans Movements in Allowances for Credit

Losses

9 - Investment in Non-Marketable EquitySecurities

10 - Interbank Loans Receivables

11 - Loans and Receivables - Others

11a to - Loans and Receivables - Others11a4 Classified as to Status

Quarterly

Annually

Monthly

Annually

Quarterly

Annually

Monthly

-do-

-do-

-do-








-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R


Appendix 6 - Page 5

11b to - Restructured Loans and Receivables11b4 Classified as to Status

11c to - Loans and Receivables - Others11c4 Movements in Allowances for Credit

Losses

11d to - Gross Loans and Receivables - Others11d4 Type of Business/Industry of Counterparty

11e to - Loans and Receivables - Others11e4 Classified as to Status per PAS 39

11f - Schedule of Agri/Agra SME, DIL andMicrofinance Loans and ReceivablesClassified as to Counterpary

11g1 - Report on Real Estate Exposure

11g2 - Investment in Debt and Equity Securitiesissued by Real Estate Companies

11g3 - Original Maturity and Earliest Repricing ofReal Estate Exposure

12 - Loans and Receivables Arising fromRepurchase Agreements, Certificates ofAssignment/Participation with Recourseand Securities Lending and BorrowingTransactions

(Cir. No. 600dated02.04.08)

Monthly

Quarterly

Monthly

Annually

Monthly

Quarterly

-do-

-do-

Monthly







-do-

-do-



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



APP. 6

09.12.31

Appendix 6 - Page 6


Manual of R


12a to - Loans and Receivables Arising from12a4 Repurchase Agreements, Certificates of

Assignment/Participation with Recourseand Securities Lending and BorrowingTransactions Matrix of Counterparty andIssuer of Collateral Securities

13 - Fair Value Adjustments in HedgeAccounting

13a - Financial Derivatives Held for Fair ValueHedge

13b - Financial Derivatives Held for Cash FlowHedge

13c - Financial Derivatives Held for Hedges ofNet Investment in Foreign Operations

13d - Financial Derivatives Portfolio Hedge ofInterest Rate Risk

14 - Accrued Interest Income/Expense fromFinancial Assets and Liabilities

15 - Equity Investment in Subsidiaries,Associates and Joint Ventures

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

Monthly


-do-

-do-

-do-

-do-

-do-

-do-

15th banking day afterend of reference Month


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R


Appendix 6 - Page 7

15a - Equity Investment in Subsidiaries,Associates and Joint Ventures - Classifiedas to Nature of Business

15b - Details of Investment in Subsidiaries,Associates and Joint Ventures

16 - Bank Premises, Furniture, Fixture andEquipment

17 - Real and Other Properties Acquired

18 - Deferred Tax Assets and Liabilities

19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad -Philippine Branch of Foreign Banks

21 - Liability for Short Position

22 - Deposit Liabilities Classified as to Type ofDeposit

22a - Deposit Liabilities by Size of AccountsExcluding Deposits in Foreign Offices/Branches


Quarterly

-do-

-do-

-do-

Annually

Monthly

-do-

Quarterly

Monthly

Quarterly


-do-

-do-

-do-



-do-





[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Appendix 6 - Page 8


Manual of R


23 - Due to Other Banks

24 - Bills Payable

25 - Bonds Payable, Unsecured SubordinatedDebt and Redeemable Preferred Shares

26 - Fair Value of Financial Liabilities

27 - Financial Liabilities Associated withTransferred Assets

28 - Other Liabilities

29 - Interest Income/Expense from FinancialInstruments

29a - Interest Income from Due from Other BanksClassified as to Type of Deposits

29b - Interest Income from Held for Trading,Designated at FVPL, Available for Sale, Heldto Maturity Financial Assets and UnquotedDebt Securities Classified as Loans

29c - Interest Income from Interbank LoansReceivables

Monthly

-do-

Quarterly

Annually

Quarterly

Monthly

Quarterly

-do-

-do-

-do-


-do-






-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R


Appendix 6 - Page 9

29d to - Interest Income from Loans and Receivables-29d4 Others - Classified as to Status

29e - Interest Income from Loans and ReceivablesArising from Repurchase Agreements,Certificates of Assignment/Participation withRecourse and Securities Lending andBorrowing Transactions

30a - Interest Expense on Deposit Liabilities

30b - Interest Expense on Bills Payable

30c - Interest Expense on Bonds Payable,Unsecured Subordinated Debt andRedeemable Preferred Shares

31 - Dividend Income

32 - Gains/(Loss) on Financial Assets andLiabilities Held for Trading

33 - Gains/(Losses) from Sale/Redemption/Derecognition of Non-Trading FinancialAssets and Liabilities


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

15th banking day after endof the reference quarter

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31



Manual of R


34 - Compensation/Fringe Benefits

35 - Other Administrative Expenses

36 - Depreciation/Amortization Expense

37 - Impairment Loss

38 - Off-Balance Sheet

38a - Compliance with Section X347

39 & - Residual Maturity Performing Financial39a Assets and Financial Liabilities

40 & - Repricing - Performing Financial Assets40a and Financial Liabilities

41 - Investment in Debt Instruments Issued byLGUs and Loans Granted to LGUs

42 - Disclosure of Due From FCDU/RBU andDue to FCDU/RBU

Schedules (Consolidated Report):Control Prooflist

1 - Checks and Other Cash Items


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R




3a - Breakdown of Held for Trading (HFT)Financial Assets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and BorrowingAgreements


4a - Derivatives Held for Trading Matrix ofCounterparty and Type of DerivativeContracts

5 - Financial Assets Designated at Fair Valuethrough Profit of Loss


6a - Available-for-Sale Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of Assignment/Participation with Recourse, SecuritiesLending and Borrowing Agreements

6b - Available-For-Sale Financial Assets-Classified as to Status


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31



Manual of R


6c - Available-for-Sale Financial AssetsMovements in allowances for credit losses

7 - Held to Maturity (HTM) Financial Asset

7a - Held to Maturity Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of Assignment/Participation with Recourse, SecuritiesLending and Borrowing Agreements

7b - Fair Value of Held to Maturity Financial Assets

7c - Held to Maturity Financial Assets Classifiedas to Status

7d - Held to Maturity Financial AssetsMovements in Allowances for Credit Losses

8 - Unquoted Debt Securities Classified as Loans

8a - Fair Value of Unquoted Debt SecuritiesClassified as to Status

8b - Unquoted Debt Securities Classified as LoansClassified as to Status

8c - Unquoted Debt Securities Classified as LoansMovements in allowances for Credit Losses


Annually

Quarterly

-do-

Annually

Quarterly

Annually

Quarterly

Annually

Quarterly

Annually

-do-



-do-







30th banking day afterend of the reference year

-do-

Check with SDC

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R






11a - Loans and Receivables - OthersClassified as to Status

11b - Restructured Loans and ReceivablesClassified as to Status

11c - Loans and Receivables - OthersMovements in Allowances for Credit Losses

11d - Gross Loans and Receivables - OthersClassified as to Type of Business/Industry ofCounterparty

11e - Loans and Receivables - OthersClassified as to status per PAS 39

11f - Schedule of Agri/Agra SME, DIL andMicrofinance Loans and ReceivablesClassified as to Counterparty


11g2 - Investment in Debt and Equity SecuritiesIssued by Real Estate companies

11g3 - Original Maturity and Earliest Repricing ofReal Estate Exposure

Quarterly

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-



-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

(Cir. No. 600dated 02.04.08)


APP. 6

09.12.31



Manual of R



12a - Loans and Receivables Arising fromRepurchase Agreements, Cerificates ofAssignment/Participation with Recourse andSecurities Lending and Borrowingtransactions Matrix of Counterparty andIssuer of Collateral Securities

13 - Fair Value Adjustments in Hedge Accounting

13a - Financial Derivatives Held for Fair Value Hedge

13b - Financial Derivatives Held for Cash Flow Hedge




15 - Equity Investment in Subsidiaries, Associatesand Joint Ventures

15a - Equity Investment in Subsidiaries, Associates andJoint Ventures - Classified as to Nature of Business


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R






18 - Deferred Tax Assets & Liabilities

19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad - PhilippineBranch of a Foreign Bank





24 - Bills Payable

25 - Bonds Payable, Unsecured Subordinated Debtand Redeemable Preferred Shares


Quarterly

-do-

Annually

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

Annually


-do-




-do-


-do-

-do-

-do-

-do-



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31



Manual of R






29b - Interest Income from Held for Trading,Designated at FVPL, Available for Sale, Heldto Maturity Finacial Assets and UnquotedDebt Securities Classified as Loans


29d - Interest Income from Loans and Receivables -Others - Classified as to Status





Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R






33 - Gains/(Losses) from Sale/RedemptionDerecognition of Non-Trading FinancialAssets and Liabilities







39 - Residual Maturity Performing FinancialAssets and Financial Liabilities

40 - Repricing - Performing Financial Assetsand Financial Liabilities


42 - Disclosure of Due from FCDU/RBU andDue to FCDU/RBU

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31



Manual of R


Computation of the Adjusted Risk-Based CapitalAdequacy Ratio Covering Combined Credit Risk,Market Rist, and Operational Risk

- solo basis (head office and branches)

- consolidated basis (parent bank plussubsidiary financial allied undertakings, butexcluding insurance companies)

Derivatives Report

Schedules:Report on Outstanding Derivatives Contracts(Stand - Alone - RBU, Stand - Alone - FCDU,Hybrid)

Report on Trading (Gains/Losses) on FinancialDerivatives

Certification (Hard Copy)

Consolidated Daily Report of Condition:

Schedules:Schedule 1 - Other Non-Risk AssetsSchedule 2 - Selected Domestic Accounts andControl Proofsheet

Annexes - Weekly Inventory of GS Held

Quarterly

-do-

Monthly

Monthly

Weekly





3rd banking day afterend of reference week

SDC

SDC

CMSG cc : [email protected]@bsp.gov.ph

Receiving Section, SES

cc mail: SDC [email protected]

SDC via Fax No.(02)523-3461 or postal/messengerial service

A-1 Unnumbered X116.51115.2(As amendedby Cir. Nos.574 dated07.10.07,503 dated12.22.05 and475 dated02.14.05)

A-1 Unnumbered X611.5(Cir. No. 594dated01.08.08, asamended byM-009 dated02.27.08)

A-2 DCB I/II Form 1 X116.3(Revised X105.5June 2001) X258

APP. 6

09.12.31

Manual of R




CARE ReportsReports on Required and Available Reserves on:

- Deposit Substitutes/Interbank Loans; and

- Deposit Liabilities

Reports on Minimum Capital Required Under Section34 of R.A. No. 8791Summary Utilization of Available Reserves &Liquidity Floor on Gov't Funds Held

Report on Peso-Denominated Common Trust Fundand Other Similarly Managed Funds

Report on TOFA-Others

Financial Reporting Package for Trust Institutions

Schedules:Balance SheetA1 to A2 Main ReportB to B2 Details of Investments in Debt and

Equity SecuritiesC to C2 Details of Loans and ReceivablesD to D2 Wealth/Asset/Fund Management -

UITFE Other Fiduciary AccountsE1 to E1b Other Fiduciary Services - UITF

Income Statement

Control Prooflist

Weekly

Weekly

-do-

Quarterly

-do-

Upon completion ofProcessing by SDC


-do-

20th banking day after theend of reference quarter


(Note: CDRC-sourcedreports generated bySDC are furnished to theappropriate departmentof the SES)

In diskette formathardcopy via postal/messengerial service viaelectronic mail [email protected] SDC

-do-

[email protected]

SDC

KAR 230KB(BSP-SES1.03)KAR 240KB(BSP-SES1.04)KAR 250KB(BSP 7-16-07)KAR 260KB(BSP 7-16-01.1-3)KUB 265DR

A-2 Unnumbered X405.9

A-2 Unnumbered X405.9(CL dated08.20.98)

A-2 Unnumbered X425.2(Cir. 609 dated05.26.08 asamended byM-022 dated06.26.08)

APP. 6

09.12.31



Manual of R


A-2 Unnumbered X141.9(no prescribedform)

A-2 Unnumbered X801.5(RevisedMay 2002,as amendedby Cir. No.612 dated06.03.08)


A-2 Unnumbered X801.6(Cir. No. 279

dated 04.02.01)

A-2 Unnumbered (Cir. No. 607dated

04.30.08,as amended

by M-021 dated

06.16.08)

Acknowledgment of copies of specific duties andresponsibilities of the board of directors and of adirector and certification that they fully understandthe same

Covered Transaction Report (CTR)

Suspicious Transaction Report (STR)

Certification on Compliance with Anti-MoneyLaundering Regulations

Report on Microfinance Loans

Control Prooflist

Annually oras directorsare elected

Astransaction

occurs

-do-

Annually

Monthly

-do-

30th banking day afterdate of election

10th banking day fromthe occurence of thetransaction

-do-


15th banking day afterend of the reference month

-do-

Hardcopy to CPCD/ISD orAppropriate departmentof the SES

Original and duplicate toAnti-Money LaunderingCouncil (AMLC)

-do-

Original and duplicate -Appropriate departmentof the SES

[email protected]

SDC via Fax at (632)523-3461 or 523-0230

APP. 6

09.12.31

Manual of R




Income Statement on Microfinance Operations

Control Prooflist

Self-Assesment and Certification of Compliance withRules and Regulations on Bank Protection/UpdatedSecurity Program

Report of Selected Branch Accounts Schedules

Selected Balance Sheet Accounts

Selected Balance Sheet and Income StatementAccounts

Aging of Loans and Receivables - Others

Breakdown of Deposit Liabilities Bank Loans-to-Deposits Ratio

Reconciling Items Outstanding for More than Six (6)Months on the Due From/Due To Head Office,Branches and Agencies Account

Daily Report on Compliance with Aggregate Ceilingon Direct/Indirect Credit Accommodations toDirectors/Officers/Stockholders (DOSRI), Secured andUnsecured Loans

Quarterly

-do-

Annually

Semestral

Weekly


-do-

On or before 30 January

20th banking day after endof reference semester

4th banking day afterend of reference week

[email protected]

SDC via Fax at (632)523-3461 or 523-0230

Appropriate departmentof the SES

cc: Mail - [email protected].

Original and duplicate-Appropriate departmentof the SES, as combinedreport w/ Form 5 above

A-2 Unnumbered (Cir. No. 607dated 04.30.08,as amended byM-021 dated06.16.08)

A-2 Unnumbered X181.5(Cir. No. 620dated 09.03.08)

A-3 Unnumbered X393(Cir. No. 613dated 06.18.08,as amendedby M-032dated10.31.08)

A-3 DCB I/II Form 5 X331(BSP-7-16-07-A) X409.3

APP. 6

09.12.31



Manual of R


Daily Report on Compliance with Ceiling onOutstanding Unsecured Direct and Indirect CreditAccommodations to Directors/Officers/Stockholders(DOSRI)

Daily Report on Compliance with Individual Ceilingson Direct/Indirect Credit Accommodations to DOSRI,secured and unsecured loans together with acertification by authorized signatories that no one hasexceeded the prescribed individual ceilings

Consolidated Report on Compliance With AggregateCeiling on Credit Accommodations to DOSRI

Report on Compliance with Section 36 ofR.A. No. 8791

Transmittal of Board resolution/Written approval oncredit Accommodatin to DOSRI in compliance withSec. 36 R.A. No. 8791

Transmittal of Board Resolution/Written Approval OnCredit Accommodations to Subsidiaries and/orAffiliates

Sworn Statement on Real Estate/Chattel Transactionto DOS

A-3 DCB I/II Form 5A X330(BSP-7-16-07-B) X409.3

A-3 SES I/VI Form 5A.1 X330(BSP-716-07B.1) X409.3

A-3 DCB I/II Form 5B X335(BSP-7-16-13) X409.3

A-3 DCB I/II Form 5D X334(BSP-7-16-17)

A-3 Unnumbered X328.5(Cir. No.560 dated01.31.07)

A-3 DCB I/II Form 5E X192.5(BSP-7-16-31) X192.15

Weekly

-do-

Semestral

As loan toDOSRI isapproved

As loan tosubsidiaries

and/oraffiliates isapproved

Astransactionis approved


-do-


20th banking day afterapproval of direct orindirect loan grantedany director or officer,stockholder (DOSRI)

20th banking day afterapproval

10th banking day afterapproval of the transaction

Original and duplicate-Appropriate departmentof the SES, as supportingschedules to Form 5Aabove

Original and duplicate-Appropriate department ofthe SES

-do-

Original and duplicate-Appropriate departmentof the SES

-do-

-do-

APP. 6

09.12.31

Manual of R




Report on Compliance with Mandatory CreditAllocation Required by R.A. No. 6977 as amended byR.A. Nos. 8289 and 9501(Solo and Consolidated Reports)

Schedules:

1A - Computation of Total Loan Portfolio forPurposes of Determining Amount ofMandatory Credit Allocation for MSMEs

1A-1 - Wholesale Lending of a Bank to ConduitNBFIs w/o QB Authority other thanthose for On-Lending to MSMEs

1A-2 - Loans Granted under Special FinancingProgram other than for MSMEs

1A-3 - Loans Granted to MSMEs other than toBMBEs which are Funded by WholesaleLending of or Rediscounted with AnotherBank

1B - Details of Eligible Investments forCompliance with the Required CreditAllocation for MSMEs

1B-1 - Loans Granted to MSMEs Other Than toBMBEs which are Funded by WholesaleLending of or Rediscounted with AnotherBank

1B-2 - Wholesale Lending or RediscountingFacility Granted to Participating FinancialInstitutions for On-Lending to MSMEsother than to BMBEs

2 - Loans Granted to BMBEs3 - Reconciliation of Loans granted to MSMEs

as Reported Under Schedules 1B,1B-1 and2 and FRP Balance of Microfinance and SMELoans

Control Prooflist, duly notarized and signed by theauthorized official

A-3 DCB I/II Form 6 X342.6(MAB dated04.28.03,as amendedby M-035dated11.19.08and Cir. No.625 dated10.14.08)

Quarterly

-do-


-do-

cc: Mail/e-mail/[email protected]

Appropriate departmentof the SES;

Via Fax at (632) 5233461or 5230230

APP. 6

09.12.31



Manual of R


Statement of Conditon (For subsidiaries/affiliatesabroad of domestic banks) with schedules, as follows:

1 - Analysis of Due to Parent Firm/Bank and/orOther Subsidiaries/Affiliates; and

2 - Schedule of Selected Accounts - Classifiedby Country

Statement of Income and Expenses (For subsidiariesaffiliates abroad of domestic KBs)

Consolidated Report on the Utilization of LoanableFunds Generated Which Were Set Aside for AgrarianReform/Other Agricultural Credits with prescribedschedules to wit:

A - Total Collections from Loan Portfolio as of31 May 1975

B - Direct Loans to Farmers' Association orCooperatives for High Value Crop ProjectsUnder Sec. 8 of R.A. 7900

C - Utilization of the 10% Loanable FundsGenerated for Agrarian Reform Credit

D - Utilization of the 15% Loanable FundsGenerated for Agricultural Credit Loans

E - Development Loan Incentives UnderSec. 9, R.A. 7721

A-3 DCB I/II Form 2E X192.12

A-3 DCB I/II Form 3D X192.12

A-3 BSP-7-16-27 X341.9(RevisedDec.2004per MABdated09.08.04)

Quarterly

Semestral

-do-

Quarterly

Quarterly/Annually



15th banking day after endof reference quarter/year


ID

Attachment to Main Report


Original and duplicate-SDC Electronic mail [email protected]/d i s k e t t e / h a r d c o p y

APP. 6

09.12.31

Manual of R




A-3 Unnumbered (CL-050 dated10.04.07 andCL-059 dated11.28.07)

B DCB I/II Form 4 X192.7(BSP 7-16-11) (Revised June

2006 per Cir.No. 533 dated06.19.06)

B DCB I/II Form 6C X339.4(BSP 7-16-20) (Revised June

2005 per Cir.No. 487 dated06.03.05)

B DCB I/II Form 6E X156.2(BSP 7-16-16)

B DCB I/II Form 6F X144(BSP 7-16-18) (CL dated

01.09.01,as amendedby M-024dated07.31.08)

F - Report on Compliance with P.D. 717Under Sec. 11 of R.A. 7835

G - Report on Loans Granted to BMBEs(Revised per MAB dated 4.28.03)

Control Prooflist (notarized)

Report on Borrowings of BSP Personnel

Consolidated List of Stockholders and theirStockholdings

Availments of Financial Assistance to Officers andEmployees Under an Approved Plan

Report on New Schedule of Banking Days/Hours

Biographical Data of Directors/Officers if sent byelectronic mail - Notarized first page of BiographicalData or Notarized list of names of Directors/Officerswhose Biographical Data were submitted thruelectronic mail to be faxed to SDCIf submitted in diskette form - Notarized first page ofeach of the directors'/officers' bio-data save in disketteand control prooflist

Quarterly

Annually/quarterlywhen anychangeoccurs

Semestral

As changesoccur

Afterelection or

appointmentand as

changesoccur

Upon transmission/submission of mainreport


12th banking day afterend of calendar year andif there are changes, 12thbanking day after end ofthe reference quarter

15th banking day afterthe end of referencesemester

7th banking day beforethe intended effectivity ofthe change

7th banking day fromthe date of the meeting

of the board ofdirectors in which thedirectors/officers areelected or appointed

Original - SDC (by fax, ifhard copy cannot besubmitted on deadline)

Original to SDC

Original - Appropriatedepartment of the SES



cc: Mail/Diskette: SDCAppropriate departmentof the SES

APP. 6

09.12.31



Manual of R


MAB dated09.02.04

X143.3(Cir. No.513 dated02.10.06)

B Unnumbered

B SES Form 6G X192.4(Asamendedby Cir. Nos.587 dated10.26.07486 dated06.01.05)

B Unnumbered X143.4(no prescribedform)

B DCB I/II Form 6H X306.5c(BSP-7-16-21)

B BSP-7-16-32 A X192(Rev. August2003)

Certification under oath of independent directors thathe/she is an independent director as defined underSubsec. X141.1 and that all the information therebysupplied are true and correct

Verified Statement of Directors/Officers

List of Members of the Board of Directors and Officers

Report on Crimes/Losses

Report on Disqualification of Director/Officer

Notice/Application for Write-Off of Loans, Other CreditAccommodations, Advances and Other Assets

Report on Credit and Equity Exposures to Individuals/Companies/Groups aggregating P1.0 million andabove (Bank Proper and Trust Department)

Afterelection or

appointmentand as

changesoccur

Annually

As crimes orincidents

occur

Asdisqualification

occurs

As write-offoccurs

Quarterly

cc :Mai l /Diske t te :SDCAppropriate department ofthe SES

-do-

Original and duplicate -Appropriate department ofthe SES

SDC and SITD

Appropriate department ofthe SES


Electronic submission/diskette - SDC

7th banking day aschanges occur or afterelection/appointment

25 th bank ing dayafter annual election/appointment

Not later than ten (10)calendar days fromknowledge of crime/incident and completereport not later thantwenty (20) calendardays from termination ofinvestigation

Within 72 hours fromreceipt of report by theBOD

Within 30 banking daysafter every write-off


APP. 6

09.12.31

Manual of R




B Unnumbered X192.10

B Unnumbered X190.6

B Unnumbered X190

B X426.2

B Unnumbered X190X190.1

B Unnumbered X426.2

Report on Consolidated Financial Statements of Banksand their Subsidiaries Engaged in Allied FinancialUndertakings together with audited financial reportsof such subsidiaries

Annual Report of Management to StockholdersCovering Results of Operations for the Past Year

Financial Audit Report - Bank Propera. Audited Financial Statements1/

b. Opinion of the Auditor Together withattachments listed in Appendix 61

Financial Audit Report - Trust Department a. Audited Financial Statements1/

b. Opinion of the Auditor together withattachments listed in Appendix 61

Annual Audit Report 2/ - Bank Propera. Audited Financial Statements1/


Annual Audit Report 2/ - Trust Departmenta. Audited Financial Statements1/


Annually

-do-

-do-

-do-

-do-

Asexamination

occurs


-do-

-do-

-do-

-do-

-do-

120th calendar dayafter the end of referenceyear or adopted fiscalperiod

180th calendar day afterthe close of the calendar/fiscal year elected by thebank

120th calendar day afterthe close of thecalendar or fiscal year

-do-3

30th banking day afterreceipt of the report

-do-3

1/ Solo and Consolidated basis2/ For banks under the concurrent jurisdiction of the BSP and COA3/ The deadline for filing for the financial reporting period beginning 01 January 2008 with the BSP is hereby extended up to 30 June 2009, in view of the longer time period needed to prepare the

AFS due to the adoption of the new accounting standards.

APP. 6

09.12.31



Manual of R




B Unnumbered X192.3

B Unnumbered X192.1

B Unnumbered X342.2c

B Unnumbered X233.9

B Unnumbered X262.3

B Unnumbered X501.3(RevisedJan. 2003per Cir. No.366 dated01.21.03)

Audited Financial Statements of the Foreign BankingOffices and Subsidiaries

Examination Reports Done by the Foreign BankSupervisory Authority

Report on Change of Required Information on Bank'sProfiles, Organizational Structure and OperatingPolicies

Report on Designation of Authorized Signatories ofBank's Reports Classified as Category A-1, A-2, A-3and B

Report on Reconciliation Statement of Demand DepositAccount with the BSP

Registry Bank Report of Compliance with Prohibitionon Holdings of LTNCTDs

Certification of Compliance with Section 55.4 ofR.A. No. 8791(prohibits banks from employingcasual, non-regular personnel)

Certification on Funds Borrowed from FCDU/EFCDU

Original and Duplicate-Appropriate departmentof the SES

-do-

-do-

-do-

-do-

-do-


Original and Duplicate -Appropriate departmentof the SES

Annually

Asexamination

occurs

As changesoccur

Asdesignationby bank'sboard ofdirectorsoccurs

Monthly

-do-

Semestral

Monthly

30th banking day fromdate of submission/release of said reports tothe foreign bankingoffices and subsidiariesof Philippine banks

-do-

15th banking day fromsuch change/issuance

3rd banking day fromdate of designation/and as changes occur

7th banking day fromreceipt of BSP statement


7th banking day afterend of June and Dec.


APP. 6

09.12.31

Manual of R




B Unnumbered X565

B X409.16

B Unnumbered X235.12(Cir. No.467 dated01.10.05)

X235.12(Cir. No.467 dated01.10.05)

B SEC Form (MABdated09.02.05)

B (M-005dated02.04.08)

B Form 1 Cir. No.Schedule 1 649 dated

03.09.09

Conversion/Transfer of FCDU loans to RBU (A reportis not required if no transfers were effected during themonth)

Waiver of the Confidentiality of Information underSections 2 and 3 of R.A. No. 1405, as amended

Report on Undocumented Repurchase Agreement

Notarized Certification that the bank did not enterinto repurchase agreement covering governmentsecurities, commercial papers and other non-negotiable securities or instruments that are notdocumented

General Information Sheet

Disclosure Statement on SPV Transactions Report on

Report on Electronic Money Transactions Statement of E-Money Balances and Activity -Volume of Amount of E-Money TransactionsSchedule 1 - E - Money Balances


-do-

do-

-do-

Drop box - SEC CentralReceiving Section

SDC

email [email protected] or hardcopy- SDC

Monthly

Astransaction

occurs

-do-

Semestral

Annual

Quarterly

-do-

10th banking day fromend of reference month

Within 72 hours fromknowledge of transaction


30 days from date ofannual stockholders'meeting or if changesoccur, 7 days from dateof change


-do-

APP. 6

09.12.31



Manual of R


Report on Bank Liabilities to Non - Residents

Banks Certification

Consolidated FX Assets and Liabilities, with thefollowing schedules:

1 - Summary of FX Acquisitions and Dispositons

2 - Interbank Transactions

3 - FX Acquisition Transaction

4 - FX Disposition for Loans

5 - Other Current Accounts and TransfersAcquisitions/Dispositions (As amended byCL dated 05.08.03)

6 - Investment Acquisition/Disposition

7 - Other FX Acquisitions/Dispositions

8 - Details of Spot and Forward FX transactions

9 - Export Proceeds

email to:International Dept. (ID)id- [email protected]

Hardcopy to ID

email to DES @[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

email to SDC @[email protected] [email protected]


DES/IDReports:

A-2 ID Form 5 (CL-024dated05.08.08)

A-3 Fx Form1 Rev. 2000,Main Report as amended(Formerly FED by M-031Form 1) dated

10.23.08

Monthly

do-

Weekly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

Daily

Weekly


-do-

Within 5 banking daysafter end of the referenceweek

-do-

-do-

-do-

-do-

-do-

-do-

-do-

2nd banking day afterend of reference date


APP. 6

09.12.31

Manual of R





A-3 BSP-ID Form (CL-004No.1 S-2008 dated

01.11.08)

A-3 Unnumbered X503(Per CL dated (As09.05.97) amended

by Cir. No.445 dated08.20.04)

A-3 FX Form 1 Sch. 1(Formely FEDForm I, Sch.16)

B RS Form 1A 1192.13(BSP 5-17-30)

10 - Import L/Cs opened and Records of GoodsImported (RGIS) under DA-OA

11 - Import Payments

12 - Spot and Financial Derivatives Acquisition/Disposition

13 - FX Position Report

Monthly FX Sales by Authorized Agent Banks (AABs)for Outward Investments

Consolidated FX Position Report of Bank's branches/offices, subsidiaries/affiliates, here and abroad withcertification of its CEO and treasurer at month-end

Consolidated Foreign Exchange Assets and Liabilitiesin Original Currency - RBU & FCDU

Report on the Volume and Interest Rates on Loansand Discounts Granted

email to DES @[email protected] hardcopy to ID

-do-


email to SDC @[email protected] [email protected]

Original - ID

cc: Mail to appropriatedepartment of the SES/DES/ID & hardcopy to ID

cc: Mail to appropriatedepartment of the SES/DES/ID

Original - DES

Weekly

-do-

-do-

-do-

Monthly

Daily

Monthly

Weekly


-do-

-do-

2nd banking day afterend of reference week


3rd banking day afterend of reference date


Not later than 4:00 p.m.Thursday after end ofreference week

APP. 6

09.12.31



Manual of R


B RS Form 1A 1192.13 (BSP 5-17-33)

B RS Form 1B 1192.13 (BSP 5-17-30)

B RS Form 1B 1192.13 (BSP-5-17-27)

B RS Form 2A 1192.13 (BSP-5-17-33)

B BSP-5-17-35.A 1192.13

B RS Form 2C (BSP 5-17-36)

B RS Form 2D(CBP 5-17-34A)

B RS Form 2E

B TCRKB.dbf (Asamendedby CLdated01.11.06)

Report on the Volume and Weighted MonthlyAverage Interest Rate on Savings Deposit

Weighted Average Interest Rate on Outstanding Loansand Discounts

Daily Report on Volume of Money MarketTransactions

Report on the Volume of Interest Rates on Deposits

Report on the Volume of and Interest Rates on CreditLine Availments under Short Term Prime Rates

Weekly Report on Quoted Rates of Dollar Savingsand Time Deposits

Daily Report on the Volume of and WeightedAverage Rates on Promissory Notes issued

Daily Report on the Volume of and Weighted AverageRates on Time Deposits Received

Report of Outstanding Loans, Advances, Discountsand Trading Account Securities

Control Prooflist for Outstanding Loans and LoansGranted

Original - DES

-do-


Original - DES

-do-

-do-

-do-

-do-

e-mail to [email protected]

Fax to DEX (523-7985)

Monthly

-do-

Daily

Weekly

Monthly

Weekly

-do-

Daily

Semestral

-do-

Not later than 2:00 p.m. onthe following day afterend of reference month

-do-

Not later than 3:00 p.m.on reference day

Not later than 4:00 p.m.Thursday after end ofreference week

Not later than five (5)banking days after endof reference month

Not later than 2:00 p.m.of every Thursday

-do-

Not later than 4:00 p.m.of the following day

15th banking day afterthe semester

-do-

APP. 6

09.12.31

Manual of R




B CombinedBSP 05-17-02 andBSP 05-17-31

Unnumbered X425.3

Unnumbered (M-019dated05.03.08)

(M-019dated05.03.08)

B Unnumbered 1625.5(Asamendedby Cir. No.591 dated12.27.07)

Unnumbered CL-003dated01.11.08

Unnumbered CL-003dated01.11.08

Report on Credits Granted and Outstanding - ByBanking Units

Post Bond Flotation Report

Report on Non-Deliverable USD/PHP ForwardTransactions with Non-Residents

Control Prooflist

Report on Cancellations, Roll-overs and Non-Deliveryof FX Forwards Purchase - Sales Contracts and ForwardLeg of Swap Contracts1/

(For banks with derivatives license)

Report on Sale of Foreign Currency (FC) for AdvancePayment of Importations up to $100,000.00

Report on Purchase of Foreign Currency (FC) fromRefund of Advance Payment of Importations up to$100,000.00

In Diskette-format to DES

DES

[email protected]

cc: Treasury Dept.f x -omo@bsp .gov .ph

SDC via Fax at (632)523-3461 or 523-0230

ID @ e-mail address:[email protected] at e-mail address:[email protected]@bsp.gov.ph.

ID

Monthly

Astransaction

occurs

Weekly

-do-

Monthly

Monthly

-do-


30th day from date ofbond flotation by LocalGovernment Unit


-do-


Within the first 5 bankingdays of the monthsucceeding the date offoreign exchange sale

Within the first 5 days ofthe month succeedingthe receipt of the refund

1/ Excluding cross country swaps

APP. 6

09.12.31



Manual of R


B IOD Form1 (CL dated04.23.03, asamendedby Cir. No.611 dated05.30.08)

B Unnumbered

B IOS Form 4(BSP 6-22-01)

B Unnumbered As amendedby Cir. No.591 dated12.27.07

B R - 4

B R - 1

Consolidated Daily Foreign Portfolio InvestmentRegistration and Outward Remittance Report

Schedules:- Annex 1a - Initial Registration

- Annex 1b - Changes on Existing RegisteredInvestments

- Annex 1c - Repatriation

Statement of Remittance ReportPart II: Report on Repatriation/FX Remittances

Accruing to Registered Foreign DirectInvestments

Consolidated Report on Loans Granted by FCDUs/EFCDUs

Report on FX Swaps with Customers1/ where 1st Leg isa Purchase of FX Against Pesos (For banks withderivatives license)

Report on Foreign Guarantees Securing Loans ofResidents from Local Banks and Financial Institutions

Report on Guarantees Issued by Local Banks andFinancial Institutions in Favor on Non-Residents

ID

ID @ [email protected]

Hardcopy to ID

Original - Appropriatedepartment of the SESDuplicate - ID

ID at e-mail address:[email protected] @ e-mail address:[email protected]

Original - ID

-do-


Daily

-do-

Monthly

-do-

Monthly

Quarterly

2nd banking day fromtransaction date

2nd banking day fromissuance of BSRD

2nd banking day fromsettlement/completionof required documents

2nd banking day fromremittance date (whenFX was actually remitted)

2nd banking day fromtransaction date





APP. 6

09.12.31

Manual of R




B BSP 6-40-04

Domestic Operation Sector Report

DOS Form I(DLC Form G)

M-029dated08.14.09

Statement of Earnings and Expenses

Report on Negotiation of Accounts Rediscounted withBanko Sentral

Quarterly monthly report for medium and long-termloans

Original - ID

Original - DLC

-do-

Semestral

Monthly

Quarterly



30th day of the monthfollowing the end of thequarter

APP. 6

09.12.31

Manual of R





Balance Sheet (FRP):

- Solo basis (head office and branches)

- Consolidated basis (together with applicableschedules)2/








A-1 Unnumbered X191.2(Cir. No. 512dated02.03.06, asamended byCir. No. 658dated06.23.09,M-012 dated03.14.08,M-011 dated03.07.08,M-026 dated09.20.07,M-015 dated05.28.07, Cir.No. 568 dated05.08.07,M-006 dated07.07.06 andMAB dated03.07.06)

Monthly

Quarterly

-do-

-do-

Monthly

-do-

-do-





15 banking day after endof the reference month

-do-

-do-


sdc tb f rp@bsp .gov .ph

-do-

-do-

-do-

-do-

-do-

-do-



B. TBs


Manual of R


APP. 6

09.12.31


3a - Breakdown of Held for Trading (HFT)Financial Assets Purchased/Sold/Lentunder Repurchase Agreements,Certificates of Assignment/Participationwith Recourse, Securities Lending andBorrowing Agreements





6a - Breakdown of Available for Sale FinancialAssets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and BorrowingAgreements

6b to - Available-For-Sale Financial Assets6b3 Classified as to Status

6c to - Available-For-Sale Financial Assets6c3 Movements in Allowances for Credit

Losses

7 - Held to Maturity (HTM) Financial Assets

Quarterly

-do-

Monthly

-do-

-do-

Quarterly

-do-

Annually

Monthly

15 banking day after endof the reference quarter

-do-

15th banking day afterend of the reference month

-do-

-do-


-do-


15th banking day after endof the reference month


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R




7a - Held to Maturity Financial AssetsPurchase/Sold/Lent Under RepurchaseAgreements, Certificates of AssignmentParticipation with Recourse, SecuritiesLending and Borrowing Agreements


7c to - Held to Maturity Financial Assets Classified7c3 as to Status

7d to - Held to Maturity Financial Assets7d3 Movements in Allowances for Credit

Losses

8 - Unquoted Debt Securites Classified asLoans



8c to - Unquoted Debt Securities Classified as8c3 Loans Movements in Allowances for

Credit Losses




Quarterly

Annually

Quarterly

Annually

Monthly

Annually

Quarterly

Annually

Monthly

-do-

-do-








15th banking day after endof the reference year


-do-

-do-


sdctb- f [email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31




11c to - Loans and Receivables - Others11c3 Movements in Allowances for Credit

Losses

11d to - Gross Loans and Receivables - Others11d3 Classified as to Type of Business/Industry

of Counterparty

11e to - Loans and Receivables - Others11e3 Classified as to Status per PAS 39



11g2 - Investment in Debt and Equity SecuritiesIssued by Real Estate Companies

11g3 - Original Maturity and Earliest Repricingof Real Estate Exposure

Cir. No. 600dated02.04.08

Monthly

-do-

Quarterly

Monthly

Annually

Monthly

Quarterly

-do-

-do-


-do-






-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R












14 - Accrued Interest Income/Expenses fromFinancial Assets and Liabilities


Monthly

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

Monthly

15th banking day afterend of the referencemonth


-do-

-do-

-do-

-do-

-do-

-do-



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31


15a - Equity Investment in Subsidiaries, Associatesand Joint Ventures - Classified as to Nature ofBusiness





19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad -Philippine Branch of a Foreign Bank



22a - Deposit Liabilities by Size of AccountsExcluding Deposits in Foreign OfficesBranches


Quarterly

-do-

-do-

-do-

Annually

Monthly

-do-

Quarterly

Monthly

Quarterly

Monthly


-do-

-do-

-do-



-do-






[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R




24 - Bills Payable







29b - Interest Income from Held for Trading,Designated at FVPL, Available for Sale, Heldto Maturity Financial Assets and UDSCL


29d to- Interest Income from Loans and Receivables -29d3 Others - Classified as to Status

Monthly

Quarterly

Annually

Quarterly

Monthly

Quarterly

-do-

-do-

-do-

-do-




15th baking day after endof the reference quarter



-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31














Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R





39 - Residual Maturity Performing Financial Assetsand and Financial Liabilities39a

40 - Repricing- Performing Financial Assets andand Financial Liabilities40a

41 - Investment in Debt Instruments Issued by LGUsand Loans Granted to LGUs

42 - Disclosure of Due From FCDU/RBU and Dueto FCDU/RBU

Schedules (Consolidated Report):




3a - Held for Trading (HFT) Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of AssignmentParticipation with Recourse, SecuritiesLending and Borrowing Agreements


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31


4a - Derivatives Held for Trading Matrix ofCounterparty and Type of Derivative Contracts

5 - Financial Assets Designated at Fair Valuethrough Profit of Loss


6a - Breakdown of Available for Sale FinancialAssets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and Borrowing Agreements

6b - Available-For-Sale Financial Assets-Classifiedas to Status


7a - Held to Maturity Financial Assets Purchased/Sold/Lent Under Repurchase Agreements,Certificates of Assignment/Participation withRecourse, Securities Lending and BorrowingAgreements

7c - Held to Maturity Financial Assets Classified asto Status

7d - Held to Maturity Financial Assets Movementsin allowances for Credit Losses


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly


-do-

-do-

-do-

-do-

-do-

-do-

-do-




[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R






8c - Unquoted Debt Securities Classified as LoansMovements in allowances for Credit Losses




11a - Loans and Receivables - Others Classified asto Status

11b - Restructured Loans and Receivable Classifiedas to Status

11c - Loans and Receivables - Others Movementsin Allowances for Credit Losses


11e - Loans and Receivables - Others Classified asto Status per PAS 39


Annually

Quarterly

Annually

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly





-do-

-do-

-do-

-do-

-do-

-do-




[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31



11g2 - Investment in Debt and Equity Securitiesissued by Real Estate Companies

11g3 - Original Maturity and Earliest repricing ofthe Real Estate Exposure


12a - Loans and Receivables Arising fromRepurchase Agreements, Certificates ofAssignment/Participation with Recourseand Securities Lending and BorrowingTransactions Matrix of Counterparty andIssuer of Collateral Securities





Cir. No. 600dated02.04.08

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R







15a - Equity Investment in Subsidiaries, Associatesand Joint Ventures - Classified as to Nature ofBusiness





19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad - PhilippineBranch of a Foreign Bank

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-



-do-



Manual of R


APP. 6

09.12.31






24 - Bills Payable






29a - Interest Income from Due from OtherBanks Classified as to Type of Deposits

29b - Interest Income from Held for Trading,Designated at FVPL, Available-for-Sale,Held to Maturity Financial Assets andUnquoted Debt Securities Classified as Loans

Quarterly

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-



-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31

Manual of R






29e - Interest Income from Loans and ReceivablesArising from Repurchase Agreements,Certificates of Assignment/Participation withRecourse and Securities Lending andBorrowing transactions





32 - Gains/(Loss) on Financial Assets and LiabilitiesHeld for Trading



Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



Manual of R


APP. 6

09.12.31







39 - Residual Maturity Performing Financial Assetsand Financial Liabilities

40 - Repricing - Performing Financial Assets andFinancial Liabilities


42 - Disclosure of Due from FCDU/RBU and Dueto FCDU/RBU

Consolidated Daily Report of Condition (CDRC)

Control Prooflist on the contents of the data sent viaelectronic mail, with certification and signature ofthe authorized officer of the bank

Control Prooflist, together with the cover page of thereport

A-2 TB Form 1 X116.3X105.5X258

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

Weekly

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

6th banking day afterend of week

Immediately after thebank has received thea c k n o w l e d g m e n treceipt from the BSP



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

By electronic mail to SDC

SDC via facsimile at FaxNo. (02) 523-3461 orhard copy via postal/messengerial services



APP. 6

09.12.31

Manual of R




Weekly Inventory List of Govt. Securities Held - On aDaily Basis

Weekly Inventory List of Government Securities HeldSet Aside for the Intra-Day Liquidity Facility from WeekStarting Monday to Friday

Schedule of Other Non-Risk Assets

Computation of the Adjusted Risk-Based CapitalAdequacy Ratio Covering Combined Credit Risks(for stand alone TBs)


- Consolidated basis (parent bank plussubsidiary financial allied undertakings, butexcluding insurance companies)

Computation of the Adjusted Risk-Based CapitalAdequacy Ratio Covering Combined Credit Risks,Market Risk and Operational Risk1/

- Solo basis (Head office and branches)


A-2 TB Form 1Schedule

Unnumbered

A-2 TB Form 1Schedule 1B

A-1 Unnumbered X116.5(As amendedby Cir. Nos.503 dated12.22.05 and475 dated02.14.05)

A-1 Unnumbered X116(Cir. No. 574dated 07.10.07)

Weekly

-do-

Monthly

Quarterly

-do-

Quarterly

-do-

6th banking day afterend of week

Every Thursday

6th banking day afterend of week whereinmonth-end falls





By electronic mail toSDC

-do-

Appropriate departmentof the SES & SDC

Original copy toappropriate departmentof the SES

-do-

Original copy to SDC

-do-

1/ For TBs which are subsidiaries of UBs and KBs.


Manual of R


APP. 6

09.12.31


Derivatives Report

Schedules:

- Report on Outstanding DerivativesContracts (Stand - Alone - RBU, Stand - Alone- FCDU, Hybrid)

- Report on Trading Gains/(Losses) onFinancial Derivatives


Acknowledgement receipt of copies of specific dutiesand reponsibilities of the board of directors and of adirector and certification that they fully understandthe same

TBs with resources of P1.0 billion and above

Balance Sheet/Consolidated Balance Sheet

Control Prooflist duly notarized and signed by theauthorized official of the reporting bank

Published Balance Sheet/Consolidated Balance Sheet(together with the publisher's certificate)

A-1 Unnumbered X611.5(Cir. No. 594dated 01.08.08,as amended byM-009 dated02.27.08)


A-2 Form 2B/2B.1 X192.9(Cir. No. 576dated 08.08.07and M-030dated 10.04.07)

Monthly

-do-


Quarterly

-do-

-do-

15th banking day after theend of the reference month

-do-

30th banking day afterthe date of election


-do-


CMSG cc: [email protected]@bsp.gov.ph


-do-

Diskette/CD/e-mail to SDCsdctb [email protected]

Fax to 523-3461 or 523-0230

Fax to 523-3461 or 523-0230or via postal/messengerialservices to SDC

APP. 6

09.12.31

Manual of R




TBs with resources of less than P1.0 billion


Control Prooflist duly notarized and signed by theauthorized official of the reporting bank

Published/Posted Balance Sheet/ConsolidatedBalance Sheet (together with publisher's certificate,if applicable)

Financial Reporting Package for Trust Institutions

Schedules:Balance SheetA1 to A2 - Main ReportB to B2 - Details of Investments in Debt

and Equity SecuritiesC to C2 - Details of Loans and ReceivablesD to D2 - Wealth/Asset/Fund Management -

UITFE - Other fiduciary AccountsE1 to E1b - Other Fiduciary Services - UITF

Income Statement

Control Prooflist

Quarterly

-do-

-do-

Quarterly

Quarterly


-do-

20th banking day from theend of reference quarter



Diskette/CD/e-mail to [email protected] copy to SDC

Fax to 523-3461 or523-0230 or via postal/messengerial services toSDC

-do-

[email protected]

SDC

A-2 Form 2B/2B.1 Cir. No. 576dated 08.08.07and M-030dated 10.04.07

A-2 Unnumbered X425.2(Cir. No. 609dated 05.26.08,as amended byCir. No. 641dated 01.22.09and M-022dated 06.26.08)


Manual of R


APP. 6

09.12.31





Report on Peso-Denominated Common Trust Fundsand Other Similarly Managed Funds (for TBs engagedin Trust and Other Fiduciary Business, and submittingTB Form 1 in diskette form)

Control Prooflist


Report on Trust and Other Fiduciary Accounts (TOFA)- Others

Control Prooflist


15th banking day after theend of reference month




Immediately after receiptof BSP acknowledgmentreceipt



Immediately after receiptof BSP acknowlegmentreceipt


[email protected]

-do-


SDCAppropriate departmentof the SES

Fax - SDC

SDC


Fax - SDC

SDC

Monthly

Quarterly

Annually

Weekly

Weekly

-do-

-do-

A-2 Unnumbered Cir. No. 607dated 04.30.08,as amended byM-021 dated06.16.08

A-2 Unnumbered Cir. No. 607dated 04.30.08,as amended byM-021 dated06.16.08

A-2 Unnumbered X181.5(Cir. No. 620dated 09.03.08)

A-2 TB Form 20A X405.9

A-2 TB Form 20B

APP. 6

09.12.31

Manual of R




Report of Selected Branch Accounts

Schedules:




Breakdown of Deposit Liabilities

Bank Loans-to-Deposits Ratio

Reconciling Items Outstanding for More than Six(6) Months on the Due From/Due to Head Office,Branches and Agencies Account

Consolidated List of Stockholders

Changes in the List of Stockholders and theirStockholdings

Consolidated Report on Compliance with AggregateCeiling on Credit Accommodations to Directors/Officers/Stockholders/Related Interest

Consolidated Report on Compliance with IndividualCeiling on Direct Credit Accommodations to Directors/Officers/Stockholders/Related Interest






[email protected]

-do-

-do-


-do-

Semestral

Annually

Quarterly

Quarterly

Semestral

A-3 Unnumbered X393(Cir. No. 613dated 06.18.08,as amended byM-032 dated10.31.08)

B TB Form 7 X192.7(Cir. No. 533dated 06.19.06)

A-3 TB Form 8 X335X409.3

A-3 TB Form 9 X335Page 1 X409.3


Manual of R


APP. 6

09.12.31


Availments of Financial Assistance to Officers andEmployees under Bangko Sentral Approved Plan

Report on Compliance with Mandatory CreditAllocation Required under R.A. No. 6977 (Asamended by R.A. Nos. 8289 and 9501)

Schedules:


1A-1 - Wholesale Lending of a Bank to ConduitNBFIs w/o QB Authority Other Than Thosefor On-Lending to MSMEs

1A-2 - Loans Granted Under Special FinancingProgram Other Than for MSMEs

1A-3 - Loans Granted to MSMEs Other Than toBMBEs Which are Funded by WholesaleLending of or Rediscounted with AnotherBank

Semestral

Quarterly

-do-

-do-

-do-

-do-



-do-

-do-

-do-

-do-


By electronic mail to [email protected]

-do-

-do-

-do-

-do-

A-3 TB Form 9 X338.3Page 2 X339.4

(Revised June2005 per Cir.No. 487 dated06.03.05)

A-3 TB Form 11 X342.6(As amendedby M-035dated 11.19.08Cir. No. 625dated 10.14.08,and MAB dated04.28.03)

APP. 6

09.12.31

Manual of R





1B-1 - Loans Granted to MSMEs Other Than toBMBEs Which are Funded by WholesaleLending of or Rediscounted with AnotherBank

1B-2 - Wholesale Lending or RediscountingFacility Granted to Participating FinancialInstitutions for On-Lending to MSMEs otherthan to BMBEs

2 - Loans Granted to BMBEs

3 - Reconciliation of Loans Granted to MSMEsas Reported Under Schedules 1B, 1B-1 and2 and FRP Balance of Microfinance andSME Loans

Control Prooflist

Consolidated Report on the Utilization of LoanableFunds Generated Which Were Set Aside forAgrarian Reform/Other Argicultural Credit(Compliance with P.D. No. 717)

- solo basis (head office and branches)

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

By electronic mail to [email protected]

-do-

-do-

-do-

-do-

SDC

By electronic mail to SDC/Diskette/hardcopy [email protected]

-do-

A-3 TB Form 12 X341.9(RevisedDecember2004 perMAB dated

09.08.04)


Manual of R


APP. 6

09.12.31


- on a groupwide basis (based onconsolidated financial statements ofinvestor-financial institution or parent bankand its subsidiaries/affiliates) to besupported by the individual reports of thebank and its subsidiaries duly signed byeach bank's authorized signatory(Compliance on a groupwide basis allowedby Cir. No. 252 dated 07-18-00)

A - Total collections from Loan Portfolio as of31 May 1975

B - Direct Loans to Farmers' Associations orCooperatives for High Value Crops Projectsunder Sec. 8 of R.A. No. 7900

C - Utilization of 10% Loanable Funds Generatedfor Agrarian Reform Credit

D - Utilization of 15% Loanable Funds Generatedfor Other Agricultural Credit Loans

E - Development Loans Incentives underSection 9 of R.A. No. 7721

F - Report on Compliance with P.D. 717 underSection 11 R.A. No. 7835

G - Report on Loans Granted to BMBEs(Revised per MAB dated. 04.28.03)

Control Prooflist, notarized and signed by theauthorized officer of the bank

Quarterly 15th banking day afterend of reference quarter

By electronic mail to SDC/Diskette/hardcopy [email protected]

APP. 6

09.12.31

Manual of R





Report on Credit and Equity Exposures to Individuals/Groups/Companies Aggregating P1M and above

Control Prooflist, notarized and signed by theauthorized officer of the bank

Report on Reconciling Items Outstanding for Morethan Six Months in the "Due from/Due to Head Office,Branches and Agencies" accounts (by Banking Unit)

Financial Audit Report - Bank Proper

a. Audited Financial Statements2/

b. Opinion of the Auditor together withat tachments l is ted in Appendix 61

Financial Audit Report - Trust Department



A-3 Unnumbered X192(CL-050 dated10.04.07CL-059 dated11.28.07)

B TB Form 15 X192(RevisedAugust 2003per CL dated08.06.03)

B

B Q06-TB X192.6

B Unnumbered X190X426.2

Quarterly

-do-

-do-

-do-

Annually

-do-


-do-

-do-


120th calendar day afterthe close of thecalendar or fiscal year

-do-

Original to SDC

-do-

-do-



-do-

1/ Solo and consolidated basis2/ The deadline for filing the AFS of trust institutions for the financial reporting period beginning 01 January 2008 with the BSP is hereby extended up to 30 June 2009, in view of the longer time

period needed to prepare the AFS due to adoption of the new accounting standards


Manual of R


APP. 6

09.12.31


Annual Audit Report2/ - Bank Proper


b. Opinion of the Auditior together withattachments listed in Appendix 61

Annual Audit Report2/ - Trust Department

a. Audited Financial Statements


Report on Suspicious Transactions

Covered Transaction Report

B Unnumbered X190

B Unnumbered

X426.2



Annually

-do-

-do-

-do-

-do-

Astransaction

occurs

-do-

30th banking day afterreceipt of the report

-do-

-do-

-do-

-do-

10th banking day fromthe occurrence of thetransaction

-do-

Original and duplicate -Appropriate departmentof SES

-do-

-do-

-do-

-do-

Original and duplicate -Anti-Money LaunderingCouncil (AMLC)

-do-

1/ Solo and consolidated basis2/ for banks under the current jurisdiction of the BSP and COA

APP. 6

09.12.31

Manual of R





B Unnumbered X262.3

Unnumbered X501.3(RevisedJanuary2003 perCir. No.366 dated01.21.03)


B Unnumbered X235.12 (Cir. No. 467 dated 01.10.05)

B SEC Form (MAB dated 09.02.05)

B SES II Form 10 X334

Certificate on Compliance with Anti-MoneyLaundering Regulations

Certification of Compliance with Secton 55.4 ofR.A. No. 8791

Certification on Funds Borrowed from FCDU/EFCDU

Report on Undocumented Repurchase Agreements

Notarized Cerification that the bank did not enter intoRepurchase Agreement covering GovernmentSecurities, Commercial Papers and Other Negotiablesecurities or instruments that are not documented.


Transmittal of Board Resolution/Written Approval onCredit Accommodations to DOSRI in Compliance withSec. 36, R.A. No. 8791, as amended

Annually

Semestral

Monthly

Astransaction

occurs

Semestral

Annually

As anydirect orindirect

loan to anyDOSRI isapproved


7th banking day after endof June and December



5th banking day afterend of the referencesemester

30 days from date ofannual stockholders'meeting

20th banking day fromdate of approval of thedirectors


-do-

-do-


-do-

Drop box - SEC CentralReceiving Section



Manual of R


APP. 6

09.12.31


B Unnumbered X328.5 (Cir. No. 560 dated

01.31.07)

B SES II Form 12 X192.5 (NP06-TB) X192.15

B SES II Form 14 X156.2 (NP04-TB)

B SES II Form 15 X144 (NP08-TB) (As amended

by M-024 dated 07.31.08)

MAAB dated 09.02.05

Cir. No. 513 dated 02.10.06

Transmittal of Board Resolution/Written Approval onCredit Accommodations to Subsidiaries and/orAffiliates in Compliance with Subsec. X328.5

Sworn Statements on Real Estate/Chattel Transactionsto Directors, Officers and Stockholders

New Schedule of Banking Days/Hours

Biographical Data of Directors/Officers- If submitted in diskette form - Notarized first pageof each of the directors'/officers' bio-data saved indiskette and control prooflist- If sent by electronic mail - Notarized first page ofBiographical Data or Notarized list of names ofDirectors/Officers whose Biographical Data weresubmitted thru electronic mail to be faxed to SDC

Certification under oath of independent directors thathe/she is an independent director as defined underSubsec. X141.10 and that all the information therebysupplied are true and correct

Verified statement of director/officer that he/she hasall the aforesaid qualifications and none of thedisqualifications




As changesoccur

Afterelection or

appointmentand as

changesoccur

20th banking day fromdate of approval of thedirectors

Within 10 bankingdays from approval oftransaction

7th banking day prior toeffectivity of the change

7th banking day fromthe date of the meetingof the board of directorsin which the directors/officers are elected orappointed



-do-

Electronic mail or disketteform to SDC or if hardcopy Original toAppropriate departmentof the SES, Duplicate toSDC

APP. 6

09.12.31

Manual of R




B SES Form6G X192.4(RevisedOct. 2007per Cir. No.587 dated10.26.07;June 2005per Cir. No.486 dated06.01.05)

B Unnumbered X143.4(no prescribedform)

B SES Form 6H X306.5(CBP 7-16-21)Revised

B SES II Form 26 X192.3

B SES III Form 27 X192.1

B Unnumbered X144(NP09-TB)

B X151.8X151.9

B X153.4

Report on Crimes and Losses

Report on Disqualification of Director/Officer

Notice/Application for Write-off of Loans, Other CreditAccommodations, Advances and Other Assets

Information/Documents Required under Appendices7 & 8 (MOR)

Specimen Signature of Authorized Signatories andBoard Resolution Designating Authorized Signatories


Notice of transfer of branches/voluntary closure ofbranches

Notice of Actual Date of Opening a Branch

As crime/incidentoccurs

Asdisqualification

occurs

As write-offoccurs

Only once;as change

occurs

As changeoccurs

As electionoccurs

As transferoccurs

As it occurs

Not later than ten (10)calendar days f romknowledge of crime/incident and completereport not later thantwenty (20) calendardays from terminationof examination.


Within 30 days afterevery write-off

15th banking day fromdate of change

3rd banking day fromdate of resolution

12th banking day afterannual board election

5th banking day fromdate of transter

10th banking day afteropening

SDC and SITD




-do-

-do-

-do-


Manual of R


APP. 6

09.12.31


B Unnumbered X565

X409.16 (f)

(M-005dated02.04.08)

B FX Form 1A X192.2(Formerly FED (As amendedForm 1) by M-043

dated11.09.09,Cir. No. 645dated02.13.09and Cir. No.284 dated06.04.01)

Conversion/Transfer of FCDU Loans to RBU1/

Disclosure Statement on SPV Transactions

Consolidated Foreign Exchange Assets and Liabilities

Schedules:

1 - Monthly Summary of FX AcquisitionsDispositions

2 - Interbank Transactions

3 - FX Acquisition from Loans (of ResidentClients)

4 - FX Disposition for Loans (of Resident Clients)

5 - Other Current Accounts and TransfersAcquisition and Disposition

6 - Investments Acquisition and Disposition

7 - Other Foreign Exchange Acquisitions/Dispositions

9 - Export Proceeds

Monthly

Astransaction

occur

Quarterly

Monthly


Wi th in 72 hoursf rom knowledge oftransactions

15 banking day after endof reference quarter



-do-

SDC

DES

1/ Report is not required when no transfers were effected during the month

APP. 6

09.12.31

Manual of R




B Unnumbered

RS Form 1 (TB)

RS Form 2A-TB

RS Form 1B (5-17-27)DER (TR-D01-TB)

Unnumbered X425.3

ID Reports

A-2 M01-TB refer to(For FCDUs) Cir. No.

645

A-2 ID Form 5

Certification as to the veracity and accuracy of theConsolidated Report on FX Assets and Liabilities andall supporting schedules, to be signed by an officerof the bank with the rank of AVP or equivalent rank

Summary Report of Transactons on TB Loans byBanking Unit

Survey on the Volume and Weighted Average InterestRates on Deposits

Report on Volume of Money Market Transactions


Foreign Currency Cover

Report on Bank Liabilities to Non-Residents [formerly,Schedule of Foreign Exchange Liabilities to Non-Residents (In Original Currency)] (CL dated 02.18.03)

Bank Certification

Monthly

Monthly forloans

granted;quarterly for

loansoutstanding

Daily

Astransacton

occurs

-do-

Monthly

-do-

-do-

Next banking dayfollowing the prescribeddate of submission of thereport and schedules

15th banking day afterend of reference period

A daily survey reportonly for banks notifiedby DER

2nd banking day aftertransaction occurs

30th day from date ofthe bond flotation bythe LGU


-do-

-do-

DES


-do-

DES

-do-

ID

[email protected]

ID


Manual of R


APP. 6

09.12.31


A-3 BSP-ID Form CL-004No. 1, S-2008 dated

01.11.08

B IOS Form 4

B Unnumbered X625.9(As amendedby Cir. No.591 dated12.27.07)

Unnumbered (M-019 dated05.03.08)

(M-019 dated05.03.08)

(CL-003 dated01.11.08)

(CL-003 dated01.11.08)

B Form No. 1 M-031Schedule 1 dated 09.11.09

and Cir. No.649 dated03.09.09

Monthly FX Sales by Authorized Agent Banks (AABs)for Outward Investments

Consolidated Report on Loans Granted by FCDUs

Report on FX Swaps with Customers1/ where 1st Leg isa Purchase of FX Against Pesos (For TBs with derivativesLicense)


Control Prooflist

Report on Sale of Foreign Currency (FC) for AdvancePayment of Importations up to $100,000.00

Report on Puchase of Foreign Currency (FC) fromRefund of Advance Payment of Importations up to$100,000.00

Report on Electronic Money TransactionsStatement of E-Money Balances and Activity -Volume and Amount of E-Money Transactions

Schedule 1 - E-Money Balances

Monthly

-do-

-do-

Weekly

-do-

Monthly

-do-

Quarterly



5th banking days afterend of reference month


-do-

Wi th in the f i r s t 5banking days of themonth succeed ingthe date of foreignexchange sale

Within the first 5 days ofthe month succeedingthe receipt of the refund

15 banking days afterend of reference quarter

ID


ID @ e-mail address:i o d @ b s p . g o v . p hSDC @ e-mail address:[email protected]@bsp.gov.ph

SDCsdc -nd f@bsp .gov .phcc: Treasury Dept.f x - o m o @ b s p . g o v . p h

-do-

ID

-do-

e- [email protected] hardcopy - SDC


APP. 6

09.12.31




A1 Unnumbered X191.2(Cir. No. 512dated 02.03.06,as amended byM-035 dated09.28.09,M-012 dated03.14.08,M-011 dated03.07.08,M-026 dated09.20.07,M-015 dated05.28.07, Cir.No. 568 dated05.08.07,M-006 dated07.07.06 andMAB dated03.07.06)












Monthly

Quarterly

Quarterly

-do-

Monthly

-do-

-do-





15 banking day after endof the reference month

-do-

-do-


sdcrb - f [email protected]

-do-

-do-

-do-

-do-

-do-

-do-

C. RBs/Coop Banks





APP. 6

09.12.31


3a - Breakdown of Held for Trading (HFT)Financial Assets Purchased/Sold/LentUnder Repurchase Agreements, Cerificatesof Assignment/Participation with Recourse,Securi t ies Lending and BorrowingAgreements





6a - Breakdown of Available for Sale FinancialAssets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and Borrowing Agreements

6b - Available-For-Sale Financial Assets-Classifiedto as to Status6b3

6c - Available-For-Sale FA Movements into Allowances for Credit Losses6c3


Quarterly

Quarterly

Monthly

-do-

-do-

Quarterly

-do-

Annually

Monthly




-do-

-do-


-do-




[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31




7a - Held to Maturity Financial Assets Purchased/Sold/Lent Under Repurchase Agreements,Cerificates of Assignment/Participation withRecourse, Securities Lending andBorrowing Agreements

7b - Fair Value of Held to Maturity (HTM)Financial Asset

7c to - Held to Maturity Financial Assets Classified7c3 as to Status

7d to - Held to Maturity Financial Assets7d3 Movements in Allowances for Credit Losses




8c to - Unquoted Debt Securities Classified as8c3 Loans Movements in Allowances for Credit

Losses




Quarterly

Annually

Quarterly

Annually

Monthly

Annually

Quarterly

Annually

Monthly

-do-

-do-










-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

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-do-




APP. 6

09.12.31




11c to - Loans and Receivables - Others11c3 Movements in Allowances for Credit Losses

11d to - Gross Loans and Receivables - Others11d3 Classified as to Type of Business/Industry

of Counterparty

11e to - Loans and Receivables - Others11e3 Classified as to Status Per PAS 39



Monthly

Monthly

Quarterly

Monthly

Annually

Monthly

Monthly









[email protected]

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31








13b - Financial Derivatives Held for CashFlow Hedge





Quarterly

Quarterly

-do-

-do-

-do-

-do-

-do-

Monthly



-do-

-do-

-do-

-do-

-do-



[email protected]

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-do-

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APP. 6

09.12.31


Quarterly

-do-

-do-

Quarterly

Annually

Monthly

-do-

Quarterly

Monthly

Quarterly

15a - Equity Investment in Subsidiaries,Associates and Joint Ventures- Classified asto Nature of Business





19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad -Philippine Branch of a Foreign Bank





-do-

-do-

-do-



-do-





[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31





24 - Bills Payable







29b - Interest Income from Held for Trading,Designated at FVPL, Available for Sale, Heldto Maturity Financial Assets and UDSCL


29d to - Interest Income from Loans and Receivables -29d3 Others - Classified as to Status

Monthly

-do-

Quarterly

Annually

Quarterly

Monthly

Quarterly

-do-

-do-

-do-

-do-


-do-






-do-

-do-

-do-

-do-


[email protected]

-do-

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-do-




APP. 6

09.12.31







32 - Gains/(Losses) on Financial Assets andLiabilities Held for Trading







38a - Compliance with Secton X347

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

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APP. 6

09.12.31




39 & - Residual Maturity Performing Financial Assets39a and Financial Liabilities

40 & - Repricing - Performing Financial Assets and40a Financial Liabilities

41 - Investment in Debt Instruments Issued by LGUsand Loans Granted to LGUs

42 - Disclosure of Due From FCDU/RBU and DueTo FCDU/RBU

Schedules (Consolidated Report):




3a - Held for Trading (HFT) Financial AssetsPurchased/Sold/Lent Under RepurchaseAgreements, Certificates of Assignment/Participation with Recourse, SecuritiesLending and Borrowing Agreements


Quarterly

-do-

-do-

-do-

Quarterly

-do-

-do-

-do-

-do-


-do-

-do-

-do-


-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-




APP. 6

09.12.31





6a - Breakdown of Available for SaleFinancial Assets Purchased/Sold/Lent UnderRepurchase Agreements, Certificates ofAssignment/Participation with Recourse,Securities Lending and Borrowing Agreements

6b - Available-For-Sale Financial Assets-Classifiedas to Status

6c - Available-For-Sale Financial AssetsMovements in Allowances for Credit Losses


7a - Held to Maturity Financial Assets Purchase/Sold/Lent Under Repurchase Agreements,Certificates of Assignment/Participation withRecourse, Securities Lending and BorrowingAgreements


Quarterly

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-

Annually


-do-

-do-

-do-

-do-



-do-



[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31




7c - Held to Maturity Financial Assets Classifiedas to Status

7d - Held to Maturity Financial Assets Movementsin Allowances for Credit Losses




8c - Unquoted Debt Securities Classified as LoansMovements in Allowances for Credit Loans




11a - Loans and Receivables - Others Classified asto Status

11b - Restructured Loans and Receivables Classifiedas to Status

Quarterly

Annually

Quarterly

Annually

Quarterly

Annually

Quarterly

-do-

-do-

-do-

-do-








-do-

-do-

-do-

-do-


sdcrb- f [email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-




APP. 6

09.12.31


11c - Loans and Receivables - Others Movementsin Allowances for Credit Losses



12 - Loans and Receivables Arising fromRepurchase Agreements, Certificates ofAssignment/Participation with Recourse andSecurities Lending and BorrowingTransactions

12a - Loans and Receivables Arising fromRepurchase Agreements, Certificates ofAssignment/Participation with Recourse andSecurities Lending and BorrowingTransactions Matrix of Counterparty andIssuer of Collateral Securities

13 - Fair Value Adjustments in Hedge Accounting



13c - Financial Derivatives Held for Hedges of NetInvestment in Foreign Operations

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31







15a - Equity Investment in Susidiaries, Associatesand Joint Ventures-Classified as to Nature ofBusiness





19 - Other Assets

20 - Breakdown of Due from and Due to HeadOffice/Branches/Agencies Abroad -Philippines Branch of a Foreign Bank


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-



-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-




APP. 6

09.12.31





24 - Bills Payable





29 - Interest Income/Expense from FinancialInstrument

29a - Interest Income from due from Other BanksClassified as to Type of Deposits

29b - Interest Income from Held for Trading,Designated at FVPL, Available for Sale, Heldto Maturity Financial Assets and UnquotedDebt Securities Classified as Loans

Quarterly

-do-

-do-

-do-

-do-

Annually

Quarterly

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-



-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


APP. 6

09.12.31






29e - Interest Income from Loans and ReceivablesArising from Repurchase Agreements,Certificates of Assignment/Participation withRecourse and Securities Lending andBorrowing transactions





32 - Gains/(Losses) on Financial Assets andLiabilities Held for trading


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-




APP. 6

09.12.31


(As amendedby Cir. No.644 dated02.10.09)







39 - Residual Maturity Performing FinancialAssets and Financial Liabilities

40 - Repricing - Performing Financial Assets andFinancial Liabilities


42 - Disclosure of Due From FCDU/RBU andDue to FCDU/RBU

Simplified Financial Reporting (FRP) - (For RBs withless complex operations [i.e., without (1) FCDUauthority (2) derivatives transactions and (3) financialallied subsidiaries]



Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

15th banking day fromend of reference quarter


[email protected]

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

cc: Mail -SDC


APP. 6

09.12.31








2 - Due from Other Banks Classified as toType of Deposit

6 - Available-for-Sale Financial Assets

6b1 - Available-for-Sale Financial AssetsClassified as to Status - Peso Accounts

7 - Held to Maturity Financial Assets

7c1 - Held to Maturity Financial AssetsClassified as to Status - Peso Accounts


8b1 - Unquoted Debt Securities Classified as LoansClassified as to Status - Peso Account




11a1 - Loans and Receivables - OthersClassified as to Status - Peso Accounts

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

cc: Mail - SDC

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



APP. 6

09.12.31


11b1 - Restructured Loans and ReceivablesClassified as to Status - Peso Accounts

11c1 - Loans and Receivables - OthersMovements of Allowances for CreditLosses - Peso Accounts

11d1 - Loans and Receivables - Others(At Amortized Cost) - Peso Accounts

11e1 - Loans and Receivables - OthersClassified as to Status per PAS 39 - PesoAccounts (For Annual Submission)

11f - Schedule of Agri/Agra, SME, DIL andMicrofinance Loans and Receivablesunder Schedule 11 - Classified as toCounterparty (Net Carrying Amount)

12 - Loans and Receivables Arising fromRepurchase Agreements, Certificates ofAssignment/Participation with byCounterparty

12a1 - Loans and Receivables Arising fromRepurchase Agreements and SecuritiesLending and Borrowing TransactionsMatrix of Counterparty and Issuer ofCollateral Securities - Peso Accounts



Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

cc: Mail - SDC

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

APP. 6

09.12.31




15a - Equity Investment in SubsidiariesAssociates and Joint Ventures - Classifiedas to Nature of Business

15b - Details of Equity Investment in Subsidiaries,Associates and Joint Ventures



19 - Other Assets

22 - Deposit Liabilities - Classified as to Typeof Deposit


24 - Bills Payable





29a - Interest Income from Due from OtherBanks - Classified as to Type of Deposit

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

cc: Mail - SDC

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-



APP. 6

09.12.31


29b - Interest Income from Held for Trading,Designated at FVPL, Available-for-Sale,Held to Maturity Financial Assets andUnquoted Debt Securities Classified asLoans


29d1 - Interest Income from Loans andReceivables - OthersClassified as to Status - Peso Accounts

29e - Interest Income from Loans andReceivables Arising from RepurchaseAgreements, Certificates of by Counterparty

30a - Interest Expense on Deposit Liabilities -Classified as to Type of Deposit




33 - Gains/(Losses) from Sale/RedemptionDerecognition of Non-Trading FinancialAssets and Liabilities (Excluding FinancialAssets and Liabilities Designated at FVthrough Profit and Loss and FVadjustment in Hedge Accounting)


Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-


-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

cc: Mail - SDC

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

-do-

APP. 6

09.12.31








38a - Compliance with Section X347 of MORB

39 - Residual MaturityPerforming Financial Assets and FinancialLiabilities - Peso Accounts (Amounts inPHP)

40 - RepricingPerforming Financial Assets and FinancialLiabilities - Peso Accounts (Amount inPHP)

41 - Schedule of Investment in DebtInstruments Issued by LGUs and LoansGranted to LGUs (Net Carrying Amount)

Derivatives Report

Schedules:

Report on Outstanding Derivatives Contracts(Stand - Alone - RBU, Stand - Alone - FCDU,Hybrid)

Report on Trading (Gains/Losses) on FinancialDerivatives

Quarterly

-do-

-do-

-do-

-do-

-do-

-do-

-do-

Monthly


-do-

-do-

-do-

-do-

-do-

-do-

-do-


cc: Mail - SDC

-do-

-do-

-do-

-do-

-do-

-do-

-do-

CMSG cc: SDCc m s g @ b s p . g o v . p h [email protected].

A-1 Unnumbered X611.5(Cir. No.594 dated01.08.08and M-009dated02.27.08)



APP. 6

09.12.31


A-2 Unnumbered X116.5(Asamendedby Cir. Nos.503 dated12.22.05and 475dated02.14.05)

A-1 X116.5(Cir. No.574 dated07.10.07)

A-1 X116

A-1 X116

A-2 RB/COB X116.3Form1


Control Prooflist

Computation of the Adjusted Risk-Based CapitalAdequacy Ratio Covering Combined Credit Risks(for stand alone RBs)



- Computation of the Adjusted Risk-BasedCapital Adequacy Ratio Covering CombinedCredit Risks, Market Risk and OperationalRisk1/



Consolidated Daily Report of Condition (CDRC)

Monthly

Quarterly

-do-

Quarterly

-do-

Weekly









-do-

SDC

-do-

-do-

1/ For RBs which are subsidiaries of UBs/KBs

APP. 6

09.12.31





A-2 Form 2B/2B.1 X192.9(Cir. No.576 dated08.08.07and M-030dated10.04.07)

A-2 Form 2B/2B.1 Cir. No.576 dated08.08.07and M-030dated10.04.07

Acknowledgment receipt of copies of specific dutiesand responsibilities of the board of directors and of adirector and certification that they fully understandthe same

RBs with resources of P1.0 billion and above


Control Prooflist duly notarized and signed by theauthorized of f icial of the report ing bank

Published Balance Sheet/Consolidated Balance Sheet(together with the publisher's certificate)

RBs with resources of less than P1.0 billion


Control Prooflist duly notarized and signed by theaurthorized official of the reporting bank

Published/Posted Balance Sheet/ConsolidatedBalance Sheet (together with the publisher's certificateif applicable)


Quarterly

-do-

30th banking day afterdate of election

12 banking days fromthe date of the Call Letter

20 banking days fromthe date of the Call Letter

20 banking days fromthe date of the referencequarter

20 banking days fromthe date of the referencequarter


Fax to 523-3461 or523-0230






APP. 6

09.12.31


A-2 Unnumbered X425.2(Cir. No.609 dated05.26.08and M-022dated06.26.08)

A-2 Unnumbered X192(Cir. No.607 dated04.30.08and M-021dated06.16.08)

Financial Reporting Package for Trust Institution1/

Schedules:

Balance Sheet

A1 to A2 - Main ReportB to B2 - Details of Investments in Debt and

Equity Securities

C to C2 - Details of Loans and Receivables

D to D2 - Wealth/Asset/Fund Management-UITF

E - Other Fiduciary Accounts

E1 to E1b - Other fiduciary Services - UITF

Income Statement

Control Prooflist


Quarterly

Quarterly

Monthly




[email protected]

[email protected]

[email protected]

1/ RBs/Coop Banks which are authorized to engage in limited trust business are only required to submit the main report and Annex E of the FRPTI

APP. 6

09.12.31





A-2 X181.5(Cir. No.620 dated09.03.08)

A-2 RB/COB X254Form 7

A-2 RB/COB X254Form 7A

A-2 RB/COB X240.8Form 8

A-2 Unnumbered X240.6(Rev. May2002)

A-2 Unnumbered X801.5(Rev. May2002 asamendedby Cir. No.612 dated06.13.08)



Report on Microfinance Transactions

Weekly Report on Required and Available ReservesAgainst Deposit Liabilities (To be replaced with CDRC- Form 1)

Control Prooflist of WRRAR Against Deposit Liabilities

Government Funds Held/Compliance with LiquidityFloor Requirement

Covered Transaction Report (CTR)

Quarterly

Annually

Monthly

Weekly

-do-

Quarterly

Astransaction

occurs





-do-



[email protected]


Original - DLC/BSPRLC

Electronic mail to SDC

-do-

Original - Appropriatedepartment of the SESDuplicate - SDC

Original and duplicate -Anti - Money LaunderingCouncil (AMLC)



APP. 6

09.12.31



A-1 RB/COB X801.6Form 9


A-3 RB/COB X335Form 4A X409.3

Suspicious Transaction Report (STR)

Certification of Compliance with Anti-MoneyLaundering Regulations

Report of Selected Branch Accounts

Schedules:




Breakdown of Deposit Liabilities Bank Loans-to-Deposits Ratio

Reconciling Items Outstanding for More than Six(6) Months on the Due From/Due to Head Office,Branches and Agencies Account

Consolidated Report on Compliance with IndividualCeiling on Direct Credit Accommodations to Directors/Officers/Stockholders/Related Interests (DOSRI)

Schedule:1 - Compliance with Individual Ceiling on Credit

Accommodations to DOSRI

Astransaction

occurs

Annually

Semestral

Quarterly



20 banking days after endof reference semester


Original and duplicate -Anti-Money LaunderingCouncil (AMLC)

-do-

[email protected]


APP. 6

09.12.31




A-3 RB/COB X335Form 4B X409.3

A-3 RB/COB X341.9Form 5a (Rev. Dec.

2004 MABdated09.08.04)

A-3 RB/COB X342.6Form 5B (Cir. No.

625 dated10.14.08and M-035dated11.19.08)

Consolidated Report on the Compliance withAggregate Ceiling on Credit Accommodations toDOSRI

Schedules:1 - Secured and Unsecured DOSRI Loans

Consolidated Report on the Utilization of LoanableFunds Generated Which Were Set Aside for AgrarianReform Credit/Other Agricultural Credit

Schedules:A - Total Collection from Loan Portfolio as of

31 May 1975B - Direct Loans to Farmer's Assn. or Coop for

High Value Crop ProjectsC - Utilization of 10% Loanable Funds

Generated for Agrarian Reform CreditD - Utilization of 15% Loanable Funds

Generated for Agricultural CreditE - Development Loan IncentivesF - Report of Compliance with P.D. 717G - Report on Loans Granted to Barangay Micro

Business Enterprises (BMBEs)(Revised per MAB dated 04.28.03)

Control Prooflist (notarized)

Report on Compliance with Mandatory CreditAllocation Required under R.A. 6977, as amended byR.A. Nos. 8289 and 9501

Quarterly

-do-

-do-

-do-


-do-

Upon transmission/submission of main report

15th banking day afterend reference quarter


Electronic mail/Diskette/Hardcopy: [email protected]

cc: Mail/Diskette/Hardcopy: SDC (by fax, ifhard copy cannot besubmitted on deadline)

Electronic mail/diskette:SDC - e-mail [email protected]



APP. 6

09.12.31


Schedules:


1A-1 - Wholesale Lending of a Bank toConduit NBFIs w/o QB authority other thanthose for On-Lending to MSMEs

1A-2 - Loans Granted Under Special FinancingProgram Other Than for MSMEs

1A-3 - Loans Granted to MSMEs OtherThan to BMBEs which are Funded byWholesale Lending of or Rediscounted withAnother Bank


1B-1 - Loans Granted to MSMEs Other thanto BMBEs which are Funded by WholesaleLending of or Rediscounted with AnotherBank

1B-2 - Wholesale Lending or Rediscounting FacilityGranted to Participating Financial Institutionsfor On-Lending to MSMEs other than toBMBEs

2 - Loans Granted to BMBEs

3 - Reconciliation of Loans Granted to MSMEsas Reported Under Schedules 1B, 1B-1 and2 and FRP Balance of Microfinance and SMELoans

APP. 6

09.12.31




A-3 Unnumbered 3277.6

A-3 Unnumbered X192(CL-050dated10.04.07CL-059dated11.28.07)

B RB/COB X192.6Form 10

B RB/COB X338.3Form 13 X339.4

(Cir. No.487 dated06.03.05)

B RB/COB X192.7Form 16 (As

amendedby Cir. No.533 dated06.19.06)

Control Prooflist

Summary of Loans Granted


Reconciling Items Outstanding for More than SixMonths on the Due from/Due to Head Office/Branches & Agencies Account (by Banking Unit)

Report on Availment of Financial Assistance toOfficers and Employees under an Approved Plan

Consolidated List of Stockholders and TheirStockholdings and Changes thereto

Quarterly

Annually

Quarterly

Semestral

Semestral

Annually/Quarterly

whenchangesoccurs






30th banking day afterend of calendar year andif there are changes, 12thbanking day after end ofthe reference quarter

SDC

Original - SDC

-do-

Orig inal -Appropr ia tedepartment of the SES

-do-



APP. 6

09.12.31


B RB/COB X144Form 18 (CL dated

01.09.01, asamended byM-024 dated07.31.08)

MAABdated09.02.05

Cir. No.513 dated02.10.06



B SES Form6G X192.4(As amendedby Cir. Nos.587 dated10.26.07and 486dated06.01.05)

Biographical Data of Directors/Officers- If submitted in diskette form - Notarized first

page of each of the directors'/officers' bio-data saved in diskette and control prooflist

- If sent by electronic mail - Notarized firstpage of Biographical Data or Notarized listof names of Directors/Officers whoseBiographical data were submitted thruelectronic mail to be faxed to SDC (CL dated01.09.01)

Certification under oath of independent directors thathe/she is an independent director as defined underSection X141.10 and that all the information therebysupplied are true and correct.

Verified statement of directors/officers that he/she hasall the aforesaid qualifications and none of thedisqualifications.

New Schedule of Banking Days/Hours

Sworn Statement of Real Estate/Chattel transaction toDOS

Report on Crimes and Losses

Afterelection or

appointmentand aschangeoccurs

Asnecessary


Astransaction

occursAs incident

occurs

7th day from the date ofthe meeting of the boardof directors in which thedirectors/officers areelected or appointed

7th banking day priorto effectivity of change

10th banking day fromapproval of transaction

Not later than ten (10)calendar days fromknowledge of crime/incident and completereport not later thantwenty (20) calendardays from termination ofe x a m i n a t i o n

cc: Mail/Diskette to SDCOriginal - SDCDuplicate-Appropriatedepartment of the SES

Original-Appropriatedepartment of the SES

-do-

SDC and SITD

APP. 6

09.12.31




B Unnumbered X143.4(no precribedform)

B RB/COB X306.5Form 23 (As amended

by Cir. No.463 dated12.29.04)

B RB/COB X144Form 25

B RB/COB X334Form 26


B X190.6

B Unnumbered X192.1

B Unnumbered X262.3

Report on Disqualification of Directors/Officers

Notice/Application for Write-off Loans, Other CreditAccommodations, advances and Other Assets


Transmittal of Board Resolution/Written Approval onCredit Accommodation to DOSRI in compliance withSec. 36, R.A. 8791, as amended

Transmittal of Board Resolution/Written Approval OnCredit Accommodations to Subsidiaries and/orAffiliates in Compliance with Sec. X328.5

Annual Report of Management to StockholdersCovering Results of Operation for the Previous Year

Report on the Designation of Authorized Signatoriesof Bank's Reports Classified as Category A1, A2, A3and B

Certification of Compliance with Section 55.4 of R.A.No. 8791

Asdisqualification

occurs

As write-offoccurs

Annually

Astransaction

occurs



Annually

Asdesignationby bank'sboard ofdirectorsoccurs

Semestral


Within 30 days afterevery write-off

10th banking day afterelection or appointment

20th banking day fromdate of approval

20 banking days afterapproval

180 days after close ofcalendar or fiscal year

Within 3 banking daysfrom the date thedes igna t ion/changeoccurs

Within 7 banking daysafter end of June andDecember




-do-



-do-

-do-



APP. 6

09.12.31


Unnumbered X425.3

X409.16



B SEC Form (MAB dated09.02.05)

(M-005dated02.04.08)

(M-019dated05.03.08)


Waiver of the Confidentiality of Information underSections 2 and 3 of R.A. No. 1405, as amended

Notarized certification that the bank did not enterinto repurchase agreement covering governmentsecuities, commercial papers and other non-negotiable securities or instruments that are notdocumented

Report on Undocumented Repurchase Agreements


Disclosure Statement on SPV Transactions


Control Prooflist

Astransaction

occurs

Astransaction

occurs

Semestral

Astransaction

occurs

Annual

Quarterly

Weekly

-do-

30th day from date of thebond flotation by the LGU


5th banking day after endof the reference semester

30 days from date ofannual stockholders'meeting, and if there arechanges, 7 days fromdate of change



-do-

DES


-do-

-do-

Drop box-SEC CentralReceiving Section

SDC

SDCsdc -nd f@bsp . gov .phcc: Treasury Dept.f x - o m o @ b s p . g o v . p h

-do-


APP. 708.12.31

CERTAIN INFORMATION REQUIRED FROM BANKS[Appendix to Subsec. X192.3 (2008 - X162.3)]

c. For Executive Vice Presidents, statethe names of corporations wherethey serve as Chairman of the Boardand names of other businessenterprises of which they areproprietors or partners; and

d. For Vice-Presidents and otherofficers with non-descriptive titles,indicate area of responsibility, e.g.,Vice-President for Operations orVice-President, InternationalDepartment.

7. Branches, agencies and extensionoffices:a. Name of branch, agency or

extension office, e.g., QuiapoBranch or Makati Agency;

b. Address;c. Names and telephone numbers of:

(1) Manager(2) Cashier(3) Accountant; and

d. For agencies and extensionoffices, indicate name of motherbranch.

1. Name of bank2. Address3. P. O. Box Number4. Cable address or cable code5. Board of Directors including Corporate

Secretary:a. Names of Chairman, Vice-Chairman

and Directors;b. Number of directors per by-laws;c. Number of vacancies in the Board;d. Names of corporations where they

serve as Chairman of the Board oras President and names of otherbusiness enterprises of which theyare proprietors or partners;

e. For the Corporate Secretary, indicateif he is also a Director; and

f. Date of annual election of directorsper by-laws.

6. President to Department Heads,including Auditor:a. Names and titles;b. Telephone number of each officer

(office);


APP. 808.12.31

b) Procedure/flow of paper work; andc) Other matters;

5. Memoranda-Circulars or the like issuedcovering organizational and operationalpolicies;

6. Sample copies of each of the forms/reports used by each office/unit/department other than those submittedto the BSP; and

7. Such other documents/information thatmay be required from time to time bythe supervisory/regulatory departmentconcerned.

1. Chart of the firm’s organizationalstructure or any substitute therefore;

2. Name of departments/units/offices withtheir respective functions andresponsibilities;

3. Designations of positions in eachdepartment/unit/office with therespective duties and responsibilities;

4. Manual of Instructions or the likeembodying the operational policies/procedures of each department/unit/office, covering such areas as:a) Signing/delegated authority;

DOCUMENTS/INFORMATION ON ORGANIZATIONAL STRUCTURE AND OPERATIONAL POLICIES[Appendix to Subsec. X192.3 (2008 - X162.3)]


APP. 908.12.31

GUIDELINES FOR CONSOLIDATION OF FINANCIAL STATEMENTS OF BANKSAND THEIR SUBSIDIARIES ENGAGED IN FINANCIAL ALLIED

UNDERTAKINGS[Appendix to Subsec. X192.10 (2008 - X162.10)]

(deleted by Cir. No. 494 dated 20 September 2005)


APP. 10 08.12.31

(Name of Bank)

I hereby certify that the Bank has developed and adopted an updated securityprogram which has been reduced in writing and approved by the Bank’s Board of Directorsin its Resolution No. ______ dated __________ and retained by this Bank in such form aswill readily permit determination of its adequacy and effectiveness. I also certify that Ihave evaluated/assessed said security program and its implementation and that to the bestof my knowledge and belief said security program equals or exceeds the standardsprescribed by the Bangko Sentral rules and regulations.

Attached are the results of the self-assessment prepared under my supervisionregarding the Bank's security program.

President

Date

ASSESSMENT OF COMPLIANCE WITH RULES ANDREGULATIONS ON BANK PROTECTION

(Name of Bank)

I, , Security Officer of (Name of Bank), hereby certify that -

1. The Bank has a written security program approved by its board of directors andretained by this Bank in such form as will readily permit determination of its adequacy andeffectiveness;

2. The security program is compliant with the standards set by BSP rules and regulationsand commensurate to the Bank’s operations, taking into consideration its size, locationsand the number of its offices. The security program of the Bank is deemed adequate topromote maximum protection of life and property against crimes and other destructive causes;prevent and discourage crimes against the Bank; and assist law enforcement agencies in theidentification and prosecution of perpetrators of crimes committed against the Bank;

3. The assessment we conducted last ___________ disclosed that said securityprogram of the Bank has faithfully been implemented by the Bank and the

FORMAT OF SELF-ASSESSMENT AND CERTIFICATION ON COMPLIANCE WITHRULES AND REGULATIONS ON BANK PROTECTION



APP. 1008.12.31

implementation thereof is substantially compliant with the requirements on bankprotection prescribed under Section X181 as follows:

a. Guard systemDescription of the system

b. Security devicesDescription of the security devices, such as:• Surveillance system;• Burglar alarm system; and• Robbery/hold-up alarm system.

c. Vaults and safesState physical description and minimum security measures designed for the vault

d. Security of the premisesDescription of the security measures/devices for banking premises

e. Automated Teller Machines (ATM)Description of security measures/devices for ATMs

f. Armored car operationDescription of armored vehicles and security measures adopted for them

g. Employees trainingDescribe training given

There are no noted adverse deviations of the program from the requirements underBSP rules and regulations. (If there are deviations, please state, “We noted the followingdeviations and the measures taken to address the deviations.”)

4. The Bank has written procedures on the following emergency programs:a. Anti-robbery/hold-up plan;b. Bomb threat plan;c. Fire protection plan; andd. Other disaster plan like earthquake and terrorist attack.

5. The Bank periodically inspects, tests and reviews its security program and recordsthereof are adequately maintained and will be made readily available to the BSP for thedetermination of the program’s adequacy and effectiveness.

Security Officer

DateNoted by:

President

Date

(As amended by Circular No. 620 dated 03 September 2008)


APP. 1108.12.31

The order of withdrawal form shall have a size of three (3) inches by seven (7)inches, and shall be on security/check paper. It shall contain as a minimum the featurescontained in the following pro-forma order of withdrawal:

FRONT

Acct. No. ______ No. _______

ORDER OF WITHDRAWAL"NOW" ACCOUNTS

____________, 20 ___

Pay to ______________ the amount of PESOS ____________________ (P________)

NAME OF DRAWEE BANK Address

Drawer/Depositor

BACK

Important

1. This order of withdrawal shall be payable only to a specific person, natural or juridical, and not to bearer nor to the order of a specific person.

2. Only the payee can encash this order of withdrawal with the drawee bank, or deposit it in his account with the drawee bank or with any other bank.

PRO-FORMA ORDER OF WITHDRAWAL FOR "NOW" ACCOUNTS(Appendix to Sec. X225)


APP. 1208.12.31

Serial No. ________ Original

(Name of Bank)

PROMISSORY NOTE

Issue Date : _________, 20 ______. Maturity Date : _________, 20 ______.

FOR PESOS (P__________), RECEIVED. (Present Value/Principal)

promises to pay _________________________________ (Name of Issuer/Maker) (Name/Account Number of Payee)

or order, the sum of PESOS (P ), (Maturity Value/Principal & Interest)

subject to the terms and conditions on the reverse side hereof.

__________________________________ Duly Authorized Officer

NOT INSURED WITH THE PHILIPPINE DEPOSIT INSURANCE CORPORATION (PDIC)

SAMPLES OF STANDARDIZED INSTRUMENTS EVIDENCINGDEPOSIT SUBSTITUTE LIABILITIES

(Appendix to Subsec. X235.3)

APP. 1208.12.31

Appendix 12 - Page 2 Manual of Regulations for Banks

TERMS AND CONDITIONS OF A PROMISSORY NOTE

1. Computation of Yield

Interest is hereby stipulated/computed at ________% per annum, compounded( ) monthly ( ) quarterly ( ) semi-annually ( ) Others.

2. No Pretermination

This promissory note shall not be honored or paid by the issuer/maker before the maturitydate indicated on the face hereof.

3. Liquidated Damages

In case of default, issuer/maker shall pay, in addition to stipulated interest, liquidateddamages of (amount or %), plus attorney’s fees of (amount or %) and costs of collectionin case of suit.

4. Renewal

( ) No automatic renewal.( ) Automatic renewal under the following terms:

5. Collateral/Delivery

( ) No automatic renewal( ) Collateralized/secured by (describe collateral)

( ) Physically delivered to payee( ) Evidenced by Custodian Receipt No. ___________________________________

dated _______________________ issued by ______________________________.( ) Collateralized/secured by (fraction or %) share of (describe collateral)

as evidenced by Custodian Receipt No. ___________ dated ______________issued by ___________________________________.

6. Substitution of Securities

( ) Not acceptable to Payee( ) Acceptable to payee, however, actual substitution shall be with prior written consent

of payee.

7. Separate Stipulations

( ) This Agreement is subject to the terms and conditions of (describe document) dated , executed by (name of party/ies) and made an integral part hereof.


APP. 1208.12.31

Serial No. Original

(Name of Bank)

REPURCHASE AGREEMENT

Issue Date : __________, 20 ______. Repurchase Date : __________, 20 ______.

FOR AND IN CONSIDERATION OF PESOS _______________________________________

(P ) Vendor, _______________________________________, hereby sells, (Name of Issuer/Vendor)transfers and conveys in favor of Vendee, , (Name of Vendee)the security(ies) described below, it being mutually agreed upon that the same shall be

resold by Vendee and repurchased by Vendor on the repurchase date indicated above at the

price of PESOS ___________________________________________________ (P____________),

subject to the terms and conditions stated on the reverse side hereof.

(Description of Securities)

Principal Debtor/s Serial Number/s Maturity Date/s Face Value Interest/Yield P P

TOTAL

CONFORME:

_________________________ _________________________ (Signature of Vendee) Duly Authorized Officer


APP. 1208.12.31


TERMS AND CONDITIONS OF A REPURCHASE AGREEMENT

1. Computation of Yield

Yield is hereby stipulated/computed at % per annum, compounded( ) monthly ( ) quarterly ( ) semi-annually ( ) others


Vendor shall not repurchase subject security/ies before the repurchase date stipulatedon the face of this document.


In case of default, the Vendor shall be liable, in addition to stipulated yield, for liquidateddamages of (amount or %), plus atttorney’s fees of (amount or %) and costs of collectionin case of suit.

4. Renewal

( ) No automatic renewal

( ) Automatic renewal under the following terms:

5. Delivery/Custody of Securities

( ) Physically delivered to payee

( ) Evidenced by Custodian Receipt No. _______________________________, dated___________________________, Issued by _______________________________.

6. Substitution of Securities

( ) Not acceptable to Payee

( ) Acceptable to payee, however, actual substitution shall be with prior writtenconsent of payee.


( ) This Agreement is subject to the terms and conditions of (describe document) dated_______________________________, executed by (name of party/ies) and made an integralpart hereof.


APP. 1208.12.31

Serial No. Original

(Name of Bank)

CERTIFICATE OF ASSIGNMENT WITH RECOURSE

Issue Date: _____________, 20 _____.

FOR AND IN CONSIDERATION OF PESOS _________________________________________

(P _____________), ____________________________ hereby assigns, conveys, and transfers (Name of Assignor)

with recourse to____________________________ the debt of (Name of Assignee) (Name of Principal Debtor)

to the Assignor, specifically described as follows:

(Description of Debt Securities)


T O T A L P P

and Assignor hereby undertakes to pay, jointly and severally with the Principal Debtor, theface value of, and the interest/yield on, said debt securites. This assignment shall be subject tothe terms and conditions on the reverse side hereof.

C O N F O R M E :

(Signature of Assignee) Duly Authorized Officer


APP. 1208.12.31


TERMS & CONDITIONS OF CERTIFICATE OF ASSIGNMENT WITH RECOURSE


Assignor shall not pay nor repurchase subject security/ies before the maturity date thereof.


In case of default, Assignor shall be liable, in addition to interest, for liquidated damagesof (amount or %) plus attorney’s fees of (amount or %) and costs of collection in case ofsuit.


( ) Physically delivered to Assignee( ) Evidenced by Custodian Receipt No. _________________ dated __________________,

issued by ________________________,


( ) This Agreement is subject to the terms and conditions of ___________________________________________, dated _______________ executed by name of party/ies andmade an integral part hereof.


APP. 1208.12.31

Serial No. Original

(Name of Bank)

CERTIFICATE OF ASSIGNMENT WITH RECOURSE

Issue Date: _____________, 20 _______.

FOR AND IN CONSIDERATION OF PESOS _________________________________________

(P ), ___________________________________ hereby assigns, conveys, (Name of Assignor)and transfers with recourse to __________________________________________ the debt of (Name of Assignee)

_______________________________ to the Assignor, specifically described as follows: (Name of Principal Debtor)



T O T A L P P

and hereby undertakes that in case of default of the Principal Debtor, Assignor shall pay theface value of interest/yield on, said debt securities, subject to the terms and conditions on thereverse side hereof.

C O N F O R M E :

____________________________ __________________________ (Signature of Assignee) Duly Authorized Officer


APP. 1208.12.31


TERMS & CONDITIONS OF CERTIFICATE OF ASSIGNMENT WITH RECOURSE


Assignor shall not pay nor repurchase subject security/ies before the maturity date thereof.


In case of default, Assignor shall be liable, in addition to interest, for liquidated damagesof (amount or %) plus attorney’s fees of (amount or %) and costs of collection in caseof suit.


( ) Physically delivered to Assignee( ) Evidenced by Custodian Receipt No. _________________ dated __________________,

issued by ,


( ) This Agreement is subject to the terms and conditions of ___________________________________________, dated ______________ executed by (name of party/ies) andmade an integral part hereof.


APP. 1208.12.31

Serial No. Original

(Name of Bank)

CERTIFICATE OF PARTICIPATION WITH RECOURSE

Issue Date: ____________, 20 _____

FOR AND IN CONSIDERATION OF PESOS ______________________________________,

this certificate of participation is hereby issued to evidence the _______________________ (fraction or %)share of in the

(Name of Participant)loan/s of ___________________________________ granted by/assigned to the herein issuer,

specifically described as follows:


Principal Debtor/s Serial Number/s Maturity Date/s Face Value Interest/Yield

P P

T O T A L P P

The issuer shall pay, jointly and severally with the principal debtor, ______________________ (fraction or %)share of the face value of, and the interest/yield on, said debt security(ies), subject to the terms

and conditions on the reverse side hereof.

C O N F O R M E :

___________________________ ____________________________ (Signature of Participant) (Duly Authorized Officer)


APP. 1208.12.31


TERMS & CONDITIONS OF CERTIFICATE OF PARTICIPATION WITH RECOURSE


Issuer shall not pay nor repurchase the participation before the maturity date of subjectsecurity(ies).


In case of default, the issuer of this instrument shall be liable, in addition to interest, forliquidated damages of (amount or %) , plus attorney’s fees of (amount or %) and costsof collection in case of suit.


( ) Physically delivered to Participant( ) Evidenced by Custodian Receipt No. _________________ dated _____________,

issued by .


( ) This Agreement is subject to the terms and conditions of (describe document)__________________________________ dated ______________________ executed by(name of party/ies) and made an integral part hereof.


APP. 1208.12.31

Serial No. Original

(Name of Bank)

CERTIFICATE OF PARTICIPATION WITH RECOURSE

Issue Date: ____________, 20 ______

FOR AND IN CONSIDERATION OF PESOS ______________________________________,

this certificate of participation is hereby issued to evidence the _______________________ (fraction or %)share of in the loan/s (Name of Participant)of ________________________________ granted by/assigned to the herein issuer, specifically

described as follows:



T O T A L P P

In case of default of the Principal Debtor, the issuer shall pay the ________________________ (fraction or %)share of the face value of, and the interest/yield on, said debt security(ies), subject to the terms

and conditions on the reverse side hereof.

C O N F O R M E :

__________________________ __________________________ (Signature of Participant) Duly Authorized Officer)


APP. 1208.12.31


TERMS & CONDITIONS OF CERTIFICATE OF PARTICIPATION WITH RECOURSE


Issuer shall not pay nor repurchase the participation before the maturity date of subjectsecurity(ies).


In case of default, the issuer of this instrument shall be liable, in addition to interest, forliquidated damages of (amount or %) , plus attorney’s fees of (amount or %) and costsof collection in case of suit.


( ) Physically delivered to Participant( ) Evidenced by Custodian Receipt No. __________________________ dated

, issued by _________________________________.


( ) This Agreement is subject to the terms and conditions of (describe document)__________________ dated _________________ executed by (name of party/ies) andmade an integral part hereof.

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