Report on Credit and Equity Exposures to Individuals/Companies/Groups Aggregating P1 Million and Above

May 24, 2001 BSP CIRCULAR LETTER TO : All Universal Banks (UBs), Commercial Banks (KBs), Islamic Banks (IBs) and Thrift Banks (TBs) All Non-Bank Financial Institutions With Quasi-Banking Functions (NBQBs), Investment Houses (IHs) with Trust Functions and All Other Non-Bank Financial Institutions (NBFIs) which are Subsidiaries or Affiliates of UBs, KBs, IBs, TBs or NBQBs SUBJECT : Report on Credit and Equity Exposures to Individuals/Companies/Groups Aggregating P1 Million and Above Effective 31 March 2002, the Quarterly Report on Credit and Equity Exposures to Individuals/Companies/Groups Aggregating P 1 Million and Above (BSP-7-16-32A for UBs, KBs and IBs, TB Form 15 for TBs, BSP-7-26-24 for NBQBs, IHs and NBFIs) shall be submitted with the following options: Mode of transmission BSP Address Via cc:mail* SRSO-CREDEX (for UBs, KBs and IBs) SRSO-TBCREDEX (for TBs and NBFIs) Via Internet* [emailprotected] Diskette To be submitted to SRSO * For reports submitted via cc:mail or internet, indicate the following: Subject: (Institution Name) CREDEX Date: As of Reference Date of Report 1. Each reporting institution, with or without exposure and submitting in electronic form or hard copy, shall submit a notarized control proof list (Annex A) duly signed by the authorized officer directly to the Supervisory Reports and Studies Office (SRSO), Bangko Sentral ng Pilipinas. Institutions transmitting via cc:mail or internet shall likewise fax (fax #532-3461) the notarized control proof list to SRSO. 2. Indicate in the control proof list the phrase "not applicable" if there is nothing to report in any or all of Form 1 to Form 4. Please see example shown in Annex A-1. 3. Institutions that are electronically linked with BSP are encouraged to submit via cc:mail. 4. Institutions opting to submit their reports through the internet should give prior written notice to SRSO, BSP together with the following information: a. E-mail address of the reporting institution b. Name and address of the Internet Service Provider (ISP) c. Name of Sender The BSP-SRSO will accept no responsibility for electronic messages/reports/information that may be hacked or cracked, intercepted, copied or disclosed outside BSP's information system. 5. The diskettes shall be properly labeled as to name of reporting institution and reference date. Infected or Inaccessible diskettes shall be returned subject to submission of a new diskette. 6. NBQBs, IHs and NBFIs without the capability to submit via electronic mail or in diskette, may submit in hard copy following the prescribed format in Annex B. 7. The electronic form of the report must be in a database form following the prescribed data structure in Annex C. The instructions on valid entries are in Annex D. For institutions using EXCEL format, the column length and cell format type must follow the field length and type definitions prescribed in the data structure (Annex C). This file should be saved as a DBASE (.dbf) file. The prescribed file names shall be: FORM1.dbf - Loans and Receivables FORM2.dbf - Debt Instruments Other Than Underwritten Debt Instruments and TAS-Loans FORM3.dbf - Equity Holdings FORM4.dbf - Letters of Credit/Guarantee For institutions using AS400 midrange computers, the report may be transmitted as a downloaded TEXT(.txt) file using the same data structures (Annex C) and following the same instructions in Annex D, with prescribed file names: FORM1.txt - Loans and Receivables FORM2.txt - Debt Instruments Other Than Underwritten - Debt Instruments and TAS-Loans FORM3.txt - Equity Holdings FORM4.txt - Letters of Credit/Guarantee 8. Reports submitted with exception/error/s shall be rejected and an error list shall be given to the reporting institution subject to submission of an amended report. Late reports shall be subject to the appropriate penalty for Category A-2 prescribed under the Manual of Regulations for Banks (delayed schedules or amendments are considered late reporting). 9. The report for quarter ended 31 March 2002 and thereafter, shall be submitted fifteen (15) banking/business days from the end of the reference quarter to the SRSO. 10. For questions/clarifications the following are the BSP's contact persons: Ms. Cecille Del Fierro - (UBs, KBs and IBs ) Tel No. 524-7011 local 2679 Mr. John Vincent Aguinaldo - (TBs and NBFIs) Tel No. 524-7011 local 2380 All issuances inconsistent herewith are deemed superseded by this Circular Letter. (SGD.) ALBERTO V. REYES Deputy Governor ANNEX D INSTRUCTIONS FOR THE ACCOMPLISHMENT OF BSP 7-16-32A (UBs, KBs and IBs)/TB Form 15 (TBs)/BSP 7-26-24 (NBQBs, IHs & NBFIs) I. GENERAL INSTRUCTIONS A. The report shall be accomplished quarterly by all Universal Banks (UBs), Commercial Banks (KBs), Islamic Banks (IBs), Thrift Banks (TBs), Non-Bank Financial Institutions with Quasi-Banking Functions (NBQBs), Investment Houses (IHs) with trust functions, and Non-Bank Financial Institutions (NBFIs) which are subsidiaries and affiliates of UBs, KBs, IBs, TBs, and NBQBs. B. Each reporting institution, with or without exposure and submitting in electronic form or hard copy, shall submitted a notarized control proof list (Annex A) duly signed by the authorized officer directly to the Supervisory Reports and Studies Office (SRSO), Bangko Sentral ng Pilipinas . Institutions transmitting via cc:mail or internet shall likewise fax (fax #532-3461) the notarized control proof list to SRSO. C. Indicate in the control proof list the phrase "not applicable" if there is nothing to report in any or all of Form 1 to Form 4. Please see example shown in Annex A-1. D. The report shall be submitted electronically (via cc:mail or internet) or in diskette media. The diskettes shall be properly labeled as to name of reporting institution and reference date. NBQBs, IHs and all other NBFIs, which are subsidiaries of UBs, KBs, IBs, TBs or NBQBs without the capability to submit via electronic mail or in diskette, may submit in hard copy following the prescribed format (Annex B). E. The report shall be submitted to the SRSO not later than 15 banking/business days from the end of the reference quarter. F. This is a category A-2 report. Late reports shall be subject to the appropriate penalty prescribed under the Manual of Regulations for Banks (delayed schedules or amendments are considered late reporting). G. This is a consolidated report, i.e., head office and all its branches, agencies (including the trust department), etc., taken as a unit. H. This report will be used as basis for computer processing. Care should therefore be exercised towards accuracy of entries, avoiding alterations or modifications of file names, and data structure , i.e., field names, field lengths and field types. I. The report must show the actual data as of end of reference quarter as reflected in the records of the institution. II. SPECIFIC INSTRUCTIONS A. COVERAGE OF THE REPORT 1. This report shall include all credit accommodations and investments in debt and equity securities held by the financial institution to an individual/company or to a group of individuals/companies, when such credit and equity exposures aggregate to P1 million or more. 2. The P1 million exposure benchmark refers to the total exposure of the financial institution in the form of local or foreign currency denominated receivables, loans, discounts, bills purchased, commercial papers and other debt instruments purchased, commercial papers and other debt instruments sold under repurchase agreements, underwritten debt and equity securities unsold, equity securities, letters of credit, and guarantees. cIETHa 3. Thus, for institutions with borrowers with various types of loans, even if a single loan is less than P1 million but the aggregate exposure is P1 million or more, such exposure shall be included in the report. 4. Similarly, the report shall include exposure of less than P1 million to an individual/company belonging to a group of individuals/companies if the total exposure of the same group aggregates to P1 million or more. 5. Holding companies, subsidiaries, affiliates and sister companies shall be included in determining the group of companies. In addition, the reporting institution shall determine which individual/company shall be considered as belonging to a group based on its assessment of credit information when loans were granted or collateral business was considered. B. ACCOMPLISHMENT OF THE FORM 1. All files must be submitted in a . dbf format (institutions using AS400 midrange computers may submit in a downloaded . txt format) using the prescribed data structure (Annex C) of this Circular Letter. 2. All amounts should be in absolute value (do not round-off). At no time should the amounts be less than zero. 3. Foreign currency-denominated lending and investments (including accounts of FCDU and branches abroad of domestic banks) shall be revalued in accordance with the Guidelines on Revaluation, Appendix A of the Manual of Accounts for UBs, KBs and IBs, TBs, and NBFIs. 4. For EXCEL users, do not include grand totals. 5. All entries must be in uppercase fonts . 6. At no time should the borrower/issuer/entity/accountee names be entered using acronyms or abbreviations. For non-individuals, use only SEC registered names or the attached suggested list of borrower names (Annex E). 7. For a single type of loan with multiple collateral, the name of the borrower shall appear as many times as the types of collateral, with the amount allotted to each type depending on the priority of collateral foreclosure in case of default. 8. For multiple loans with a single collateral, the name of the borrower shall appear as many times as the types of loans, with the amount of collateral allotted to each loan, the priority of which will depend on which loan the collateral be applied first. 9. For a borrower with several loans and collateral, each type of loan and collateral should be stated, with the total amount of exposure distributed to each. 10. Procedures 7 to 9 shall be followed in transactions with borrowers involving multiple currencies, maturity dates, and/or credit, stock or lease type. C. FORM 1 LOANS and RECEIVABLES Included in this report are those described in items 21 and 22 below. 1. REFDATE : Indicate the reference date (end of reporting quarter) using CCYYMMDD format. 2. BORRNAME : Using uppercase fonts, indicate the full name of the borrower. For instructions, do not use acronyms or abbreviations; use only SEC registered names or the attached suggested list of borrower names (Annex E). For individuals, separate by comma (Surname, First Name, Middle Name). 3. TIN : Indicate the BIR issued Tax Identification Number of the borrower. Include the hyphen, Revenue District Office (RDO) Code, and VAT Code (where applicable). For example, for a VAT registered borrower with TIN 123-456-789 and RDO Code 090, use "090-123-456-789V". Indicate "tax exempt" where applicable. Do not put invalid data such as "000-000-000", "xxxxxx", "999999", "N/A" or "in process". 4. BORRTYPE : Indicate the code applicable to each borrower as follows: 10 National Government 20 Local Government 31 Government Financial Corporation 32 Government Non-Financial Corporation 41 Private Financial Corporation 42 Private Non-Financial Corporation 50 Individual 60 Single Proprietorship 70 Partnership or Corporation 80 Cooperative 5. CMNAME : Indicate the full name of the Co-Maker using the format in Section II.C.2 above. 6. NATION : Indicate the code applicable to the nationality of the borrower as follows: 1 Filipino 2 American 3 Chinese 4 Japanese 5 other nationality 7. RESIND : Indicate the code applicable to the residency of the borrower as follows: 1 Resident 2 Non-Resident 8. UNDERTKE : Indicate the code applicable to the business undertaken with the borrower as follows: 1 Allied Undertaking 2 Non-Allied Undertaking 9. OSPESO : Indicate the outstanding amount in peso/peso equivalent. The amount indicated must equal the sum of amounts shown under "AmtSec" and "AmtUnsec". 10. OSDOLR : Indicate the outstanding amount in US Dollar. 11. OSORIG : Indicate the outstanding amount in original currency. 12. CURRCDE : For foreign currency loans, indicate the code of original currency. Refer to the attached list of valid currency codes (Annex F). 13. DUEDTE : Indicate the original due date of the loan using CCYYMMDD format. 14. ITLIND : Indicate the code applicable to the status of the loan in litigation as follows: 1 without pending case 2 with pending case 15. GAIN : Indicate the amount of accumulated market gains/(losses) on underwritten debt securities. This should be filled in only for loan type 81. 16. AMTSEC : Indicate the portion of the outstanding amount covered by a collateral. Do not report as secured if the collaterals are receivables or commercial papers. At no time should this amount be less than zero. 17. AMTUNSEC : Indicate the portion of the outstanding loan not covered by collaterals. If the collaterals are receivables or commercial papers, report as unsecured. 18. SECCODE : Indicate the code applicable to each type of collateral as follows: 21 REM - Insured By HFC 22 REM - Not Insured By HFC 31 Chattel Mortgage 41 Holdout vs Peso Deposits/Deposit Substitute 42 Holdout vs FCDU Deposit of Resident 43 Holdout vs FCDU Deposit of Non- Resident 44 Assignment of/Pledge of Gov't. Securities 45 Cash Margin Deposit 46 Assignment of Export LC/PO/Sales And/Or Service Contract 47 Guaranteed By The Republic of the Philippines 48 Guaranteed By National Shelter Program (NSP) 49 Guaranteed By HIGC - Mortgage And Guaranty And Credit Insurance Program 50 Guaranteed By HDMF- Expanded Housing Loan Program (EHLP) 51 Guaranteed By Foreign Institution 61 Shares of Stock of Other Bank/NBFI PSE listed 62 Shares of Stock of Other Bank/NBFI Unlisted 63 Shares of Stock of Other Firms - PSE Listed 64 Shares of Stock of Other Firms Unlisted 65 Deed of Assignment of Accounts Receivable 66 Mortgage Trust Indenture 90 Other Securities 19. SECAPAMT : Indicate the latest appraised value of the security. 20. SECAPDTE : Indicate the latest date of security appraisal using CCYYMMDD format. 21. LOANTYPE : Indicate the code applicable to each type of loan as follows: 11 Demand Loans (Current) 12 Bills Discounted (Current) 13 Time Loans (Current) 14 Mortgage Contract Receivable (Current) 15 Loans and Discounts-Foreign (Current) 16 FCDU Peso Loans (Current) 17 Past Due Loans and Discounts 18 Items in Litigation - Loans and Discounts 21 Agrarian Reform Loans (Current) 22 Past Due Agrarian Reform Loans 23 Items in Litigation - Agrarian Reform Loans 24 Other Agricultural Credit Loans (Current) 25 Past Due Other Agricultural Credit Loans 26 Items in Litigation Other Agricultural Credit Loans 31 Development Incentive Loans - PD 717 (Current) 32 Past Due Dev't. Incentive Loans - PD 717 33 Items in Litigation - Dev't Incentive Loans PD 717 41 Export Bills Purchased (Current) 42 Bills Purchased - Clean (Current) 43 Bills Purchased - Documentary (Current) 44 Past Due Bills Purchased 45 Items in Litigation - Bills Purchased 51 Import Bills (Current) 52 Past Due Import Bills 53 Items in Litigation - Import Bills 54 Import Bills Under TR (Current) 55 Past Due Import Bills Under TR 56 Items in Litigation - Import Bills Under TR 57 Domestic Bills Under TR (Current) 58 Past Due Domestic Bills Under TR 59 Items in Litigation - Domestic Bills Under TR 60 Customers' Liability for Banks' Acceptances Outstanding 71 Restructured Loans - fully secured (Current) 72 Restructured Loans - unsecured or partially sec. (Current) 73 Past Due Restructured Loans 74 Items in Litigation - Restructured Loans 81 Underwritten Debt Securities Purchased 82 Receivables-Underwritten Debt Securities Sold 91 Government Securities Purchased Under Resale Agreement 92 Government Securities Purchased Under Certificates of Assignment/ Participation with Recourse 93 Government Securities Purchased under Reverse Repurchase Agreement with BSP 94 Private Securities/Commercial Papers Purchased 95 Private Securities/Commercial Papers Purchased Under Resale Agreements 96 Private Securities/Commercial Papers Sold Under Repurchase Agreements 97 Private Securities/Commercial Papers Purchased Under Certificates of Assignment/Participation with Recourse 100 Others 22. ACCTYPE : Indicate the code applicable to each interbank or accounts receivable as follows: 1 Interbank Loans 2 Accounts Receivable 23. RISKIND : Indicate the risk associated with the loan or receivable as follows: 1 Risk 2 Non-risk 24. BCLASS : Indicate the code applicable to the institution's loan classification as follows: 1 Unclassified 2 For Corrective Action 3 Especially Mentioned 4 Substandard Unsecured 5 Substandard Secured 6 Substandard Partially Secured and Unsecured 7 Doubtful 8 Loss 25. VALRES : Indicate the amount of booked valuation reserve. 26. BOOKDTE : Indicate the date when the valuation reserve was booked. 27. INDUSTRY : Indicate the code number of the industry the borrower is engaged in, or as represented in the purpose clause of the loan agreement. Refer to the manual of reference files for list of valid 1994 Philippines Standard Industrial Classification (PSIC) codes. 28. BKCODE : Indicate the code of the reporting institution. This should be in the list of valid bank/non-bank codes. 29. BRCODE : Indicate the code of the lending branch. this should be in the list of valid branch codes of the corresponding bank/non-bank 30. BOOKCDE : Indicate the code of the institution's book (source) as follows: 11 Peso Regular Accounts 12 Foreign Regular Accounts 20 FCDU Accounts 30 Foreign Office Accounts 41 Trust Department Peso Account 42 Trust Department FCDU Account 31. TRUSTYP : For trust department accounts, indicate the code applicable to the type of account as follows: 1 TOFA 2 CTF 3 IMA 4 TOFA Others D. FORM 2 DEBT INSTRUMENTS (other than UA-Debt Instruments and TAS-Loans) Included in this report are those described in item 16 below. 1. REFDATE : Indicate the reference date (end of reporting quarter) using CCYYMMDD format. 2. ISSUER : Using uppercase fonts, indicate the full name of the issuer. Do not use acronyms or abbreviations; use only SEC registered names or the attached suggested list of borrower names (Annex E). 3. TIN : Indicate the BIR issued Tax Identification Number of the issuer. Include the hyphen, Revenue district Office (RDO) Code, and VAT Code (where applicable). For example, for a VAT registered borrower with TIN 123-456-789 and RDO Code 090, use "090-123-456-789V". Indicate "tax exempt" where applicable. Do not put invalid data such as "000-000-000", "xxxxxxx", "9999999", "N/A" or "in process". 4. VALPESO : Indicate the face value in peso/peso equivalent. 5. VALDOL : Indicate the face value in U.S. dollar. 6. AMTPESO : Indicate the outstanding amount, before accumulated market gains/(losses), accumulated bond discount/(premium amortization) and/or allowance for probable losses, in peso/peso equivalent. 7. AMTDOLR : Indicate the outstanding amount, before accumulated market gains/(losses), accumulated bond discount/(premium amortization) and/or allowance for probable losses, in US dollar. 8. AMTORIG : Indicate the outstanding amount, before accumulated market gains/(losses), accumulated bond discount/(premium amortization) and/or allowance for probable losses, in original currency. 9. CURRCDE : For foreign currency debt instruments, indicate the code of original currency. Refer to the attached list of valid currency codes (Annex F). 10. MATDTE : Indicate the maturity date of the instrument using CCYYMMDD format. 11. DISCOUNT : Indicate the amount of accumulated bond discount of the following instruments: a. Investment in Bonds and Other Debt Instruments (21 to 44); b. Trust Investment in Government Securities (10 and 21); and c. Trust Investment in Other Securities and Debt Instrument (29). 12. AMORT : Indicate the amount of accumulated premium amortization of the following instruments: a. Investment in Bonds and Other Debt Instruments (21 to 44); b. Trust Investment in Government Securities (10 and 21); and c. Trust Investment in Other Securities and Debt Instrument (29) 13. GAIN : Indicate the amount of accumulated market gains/(losses) on Available for Sale Securities (instrument types 51 to 74). 14. VALRES : Indicate the amount of booked valuation reserves on the following instruments: a. Investment in Bonds and Other Debt Instruments (21 to 44); and b. Trust Department's Investments on Debt Instruments (10 to 29). 15. BOOKDTE : Indicate the date when the valuation reserve was booked. 16. DEBTYPE : Indicate the code applicable to the type of debt instrument as follows: 1 Underwriting Debt Securities Unsold (recorded only as contingent, and not real accounts) TAS Investments: 11 Government Securities Purchased 12 Government Securities Sold Under Repurchase Agreement IBODI Government Domestic Issue: 21 National Government 22 Local Government 23 Semi-Gov't/Gov't Instrumentalities and Agencies IBODI Private Domestic Issue: 31 Commercial Bank 32 Other Local Bank 33 Other Financial Intermediary/NBQB 34 Private Firms IBODI Foreign Issue: 41 Non-resident - Government 42 Non-resident - Non-Government 43 Resident - Government 44 Resident - Non-Government ASS Government Domestic Issue: 51 National Government 52 Local Government 53 Semi-Gov't/Gov't Instrumentalities and Agencies ASS Private Domestic Issue: 61 Commercial Bank 62 Other Local Bank 63 Other Financial Intermediary/NBQB 64 Private Firms ASS Foreign Issue: 71 Non-resident - Government 72 Non-resident - Non-Government 73 Resident - Government 74 Resident - Non-Government TRUST Investments: (book code 41 and 42) 10 Gov't Securities with Guarantee 21 Gov't Securities without Guarantee 22 Money Market or Deposit Substitute Instrument 29 Other Securities and Debt Instruments 17. RISKIND : Indicate the risk associated with the loan or receivable as follows: 1 Risk 2 Non-risk 18. INDUSTRY : Indicate the code number of the industry that the issuer is engaged in. Refer to the manual of reference files for list of valid 1994 Philippines Standard Industrial Classification (PSIC) codes. 19. BKCODE : Indicate the code of the reporting institution. This should be in the list of valid bank/non-bank codes. 20. BRCODE : Indicate the code of the lending branch. This should be in the list of valid branch codes of the corresponding bank/non-bank. 21. BOOKCDE : Indicate the code of the institution's book (source) as follows: 11 Peso Regular Accounts 12 Foreign Regular Accounts 20 FCDU Accounts 30 Foreign Office Accounts 41 Trust Department - Peso Account 42 Trust Department - FCDU - Account 22. TRUSTYP : For trust department accounts, indicate the code applicable to the type of account as follows: 1 TOFA 2 CTF 3 IMA 4 TOFA Others E. FORM 3 EQUITY HOLDINGS Included in this report are those described in item 20 below. 1. REFDATE : Indicate the reference date (end of reporting quarter) using CCYYMMDD format. 2. ENTITY : Using uppercase fonts, indicate the full name of the issuing corporation. Do not use acronyms or abbreviations; use only SEC registered names or the attached suggested list of borrower names (Annex E). 3. TIN : Indicate the BIR issued Tax Identification Number of the issuing corporation. Include the hyphen, Revenue district Office (RDO) Code, and VAT Code (where applicable). For example, for a VAT registered borrower with TIN 123-456-789 and RDO Code 090, use "090-123-456-789V". Indicate "tax exempt" where applicable. Do not put invalid data such as "000-000-000", "xxxxxx", "999999", "N/A" or "on process". 4. ENTITYPE : Indicate the code applicable to the type of issuer as follows: Domestic: 11 Government Instrumentalities and Agencies 12 Commercial Banks 13 Other Local banks 14 Other Financial Intermediaries 19 Other Domestic Entities Abroad: 21 Subsidiaries 29 Other entities Abroad 5. SHARES : Indicate the number of shares of stocks held by the reporting institution. 6. PARVALUE : Indicate the par value per share. 7. ACQPESO : Indicate the acquisition cost in peso/peso equivalent. 8. ACQDOLR : Indicate the acquisition cost in dollar. 9. ACQORIG : Indicate the acquisition cost in original currency. 10. BOOKVAL : Indicate the value of the stocks as reflected in the books of the issuing corporation. This is computed by dividing the amount of total capital accounts of the issuing corporation by the number of shares outstanding multiplied by the number of shares held by the reporting institution. Where there are different classes of stocks, the value of capital accounts should first be apportioned to each class. 11. PCNT : Indicate the percent to total equity, of the issuing corporation, held by the reporting institution. 12. AMTPESO : Indicate the amount outstanding, before accumulated market gains/(losses) or allowance for probable losses, in peso/peso equivalent. 13. AMTDOLR : Indicate the amount outstanding, before accumulated market gains/(losses) or allowance for probable losses, in US dollar. 14. AMTORIG : Indicate the amount outstanding, before accumulated market gains/(losses) or allowance for probable losses, in original currency. 15. CURRCDE : For foreign currency equity instruments, indicate the code or original currency. Refer to the attached list of valid currency codes (Annex F). 16. GAIN : Indicate the amount of accumulated market gains/(losses) on Underwritten Equity Securities Purchased (equity type 31). 17. VALRES : Indicate the amount of booked valuation reserves on the following instruments: a. Equity Investments (11 to 20); and b. Trust Department's Investments on Equity Securities (31 to 40). 18. BOOKDTE : Indicate the date when the valuation reserve was booked. 19. STKCLASS : Indicate the code applicable to the class of stock as follows: 1 Preferred 2 Common 20. EQTYPE : Indicate the code applicable to the type of equity instrument as follows: 1 Underwritten Equity Securities Unsold (recorded only as contingent, and not real accounts) BANK PROPER Investments: (book code 11, 12, 30 and 40) 11 Equity Investments in Allied Financial Undertakings 12 Equity Investments in Allied Non- Financial Undertakings 20 Equity Investments in Non-Allied Financial Undertakings 31 Underwritten Equity Securities Purchased 32 Receivables - Underwritten Equity Securities Sold 40 Trading Account Equity Securities TRUST Investments: (book code 41 and 42) 31 Short-Term Equity - Stocks Listed in the Stock Exchange 32 Short-Term Equity - Stocks Not Listed in the Stock Exchange 40 Shares of Stocks - Long Term Equity 21. INDUSTRY : Indicate the code number of the industry that the issuing corporation is engaged in. Refer to the manual of reference files for list of valid 1994 Philippines Standard Industrial Classification (PSIC) codes. 22. BKCODE : Indicate the code of the reporting institution. This should be in the list of valid bank/non-bank codes. 23. BRCODE : Indicate the code of the lending branch. This should be in the list of valid branch codes of the corresponding bank/non-bank. 24. BOOKCDE : Indicate the code of the institution's book (source) as follows: 11 Peso Regular Accounts 12 Foreign Regular Accounts 20 FCDU Accounts 30 Foreign Office Accounts 41 Trust Department - Peso Account 42 Trust Department - FCDU Account 25. TRUSTYP : For trust department accounts, indicate the code applicable to the type of account as follows: 1 TOFA 2 CTF 3 IMA 4 TOFA Others F. FORM 4 LETTERS OF CREDIT/GUARANTEE Included in this report are those described in item 14 below. 1. REFDATE : Indicate the reference date (end of reporting quarter) using CCYYMMDD format. 2. ACCTEE : Using uppercase fonts, indicate the full name of the accountee. For institutions, do not use acronyms or abbreviations; use only SEC registered names or the attached list of borrower names (Annex E). For individuals, separate by comma (Surname, First Name, Middle Name). 3. TIN : Indicate the BIR issued Tax Identification Number of the accountee. Include the hyphen, Revenue District Office (RDO) Code, and VAT Code (where applicable). For example, for a VAT registered borrower with TIN 123-456-789 and RDO Code 090, use "090-123-456-789V". Indicate "tax exempt" where applicable. Do not put invalid data such as "000-000-000", "xxxxxx", "999999", "N/A" or "in process". 4. VALPESO : Indicate the face value in peso/peso equivalent. The amount indicated must equal the sum of amounts showed under "AVPESO" and "UNAVPESO". 5. VALDOLR : Indicate the face value in US dollar. The amount indicated must equal the sum of amounts showed under "AVDOLR" and "UNAVDOLR". 6. VALORIG : Indicate the face value in original currency. The amount indicated must equal the sum of amounts showed under "AVORIG" and "UNAVORIG". 7. CURRCODE : For foreign currency letters of credit/guarantee, indicate the code or original currency. Refer to the attached list of valid currency codes (Annex F). 8. UNAVPESO : Indicate the amount unavailed in peso/peso equivalent. 9. UNAVDOLR : Indicate the amount unavailed in US dollar. 10. UNAVORIG : Indicate the amount unavailed in original currency. 11. SECCODE : Indicate the code applicable to each type of collateral as follows: 10 Unsecured 21 Cash 22 Holdout on Deposits/Deposit Substitute 29 Other Securities 12. SECAPAMT : Indicate the latest appraised value of the security. 13. SECAPDTE : Indicate the latest date of security appraisal using CCYYMMDD format. 14. LCTYPE : Indicate the code applicable to the type of letters of credit/guarantee as follows: 1 Regular Letters of Credit 10 Deferred Letters of Credit 20 Stand-by Letters of credit 31 Shipside Bond Guarantees 32 Airway Bill Guarantees 33 Foreign Loan Guarantees 34 Foreign Performance Bond Guarantees 39 Other Guarantees Issued 15. STATUS : For letters of credit, indicate the code applicable to its status as follows: 1 Current (portion expected to be covered by negotiations and/or drawings during the current year) 2 Non-current 16. INDUSTRY : Indicate the code number of the industry the accountee is engaged in. Refer to the manual of reference files for list of valid Philippines Standard Industrial Class (PSIC) codes. 17. BKCODE : Indicate the code of the reporting institution. This should be in the list of valid bank/non-bank codes. 18. BRCODE : Indicate the code of the lending branch. This should be in the list of valid branch codes of the corresponding bank/non-bank. 19. BOOKCDE : Indicate the code of the institution's book (source) as follows: 11 Peso Regular Accounts 12 Foreign Regular Accounts 20 FCDU Accounts 30 Foreign Office Accounts LIST OF CURRENCY CODES ARA Argentine JPY Japanese Yen AUD Australian Dollar KRW Korean Won ATS Australian Schillings KWD Kuwait Dinar BHD Bahrain Dinar LUF Luxembourg BEF Belgian Franc MYR Malaysian Dollar BRE Brazillian Cruzeiro MXP Mexican Peso BRN Brunei Dollar NLG Netherland Guilder CAD Canadian Dollar NZD New Zealand Dollar DKK Danish Crone NOK Norwegian Krone DEM Deutsche Mark PKR Pakistan Rupee AED Dirham PHP Philippine Peso GBP Eng Pund Sterling PTE Portugal Escudo EUR Euro Currency SAR Saudi Rial ECU Euro Currency Unit SGD Singapore Dollar FIM Finland Markka ZAR South African Rand FRF French Franc ESP Spanish Peseta GRD Greece Drachma SEK Swedish Kroner HKD Hongkong Dollar CHF Swish Franc INR Indian Rupee SYP Syrian Pound IDR Indonesian Rupiah TWD Taiwan Dollar IQD Iraq Dinar THB Thailand Baht ILE Irish USD US Dollar ITL Italian Lira VEB Venezuelan Bolivar