Procedures on the Submission of the Published Balance Sheet (BS) and Consolidated Balance Sheet

October 4, 2007 BSP MEMORANDUM NO. M-2007-030 TO : All Banks SUBJECT : Procedures on the Submission of the Published Balance Sheet (BS) and Consolidated Balance Sheet (CBS) Pursuant to Circular No. 576, dated 8 August 2007, on the Amendments to Subsection X162.9 of the Manual of Regulations for Banks (MORB) on the Publication/Posting of Published Balance Sheet, the following guidelines and procedures shall be observed relative to the submission of the published Balance Sheet (BS) and Consolidated Balance Sheet (CBS) to the Bangko Sentral ng Pilipinas (BSP): 1. The BSP shall periodically issue a Circular Letter (which will serve as "call letters" under Circular No. 576) for the required publication/posting of BS/CBS by banks. Such Circular Letter shall be posted at the BSP Website: www.bsp.gov.ph for access and ready reference of all concerned. 2. All banks with resources of P1 Billion and above shall make the following submissions to the BSP Supervisory Data Center (SDC) within the prescribed submission deadlines reckoned from the date of the aforementioned Circular Letter: Mode of delivery Submission Required Submissions E-mail Address/ Deadline Fax Number/Postal Address a) Balance Sheet [emailprotected] (for On or before the (BS)/Consolidated universal/commercial banks) Twelfth (12th) Balance Sheet (CBS) [emailprotected] (for thrift banks) banking day [emailprotected] (for rural cooperative banks) b) Control Prooflist Fax No. (632) 523 3461 or 523-0230 -do- (Annex A and Annex A.1), duly notarized and signed by the authorized official of the reporting bank c) Published BS/CBS Via Fax No. (632) 523 3461 or 523-0230 On or before and the Publisher's or via postal/messengerial services: the Twentieth Certificate (20th) banking day The Director Supervisory Data Center (SDC) Bangko Sentral ng Pilipinas 16th Floor, Multi-Storey Building BSP Complex, A. Mabini Street Malate, Manila 1004 3. Banks may use either the prescribed data entry template or database (dbase) format in electronically submitting the BS/CBS. The data entry templates may be accessed at http://www.bsp.gov.ph/pbs/templates, while the prescribed structure for the dbase format is detailed in Annex B. 4. Banks with resources of less than P1 Billion, which opt to publish the BS and electronically submit the same shall comply with the provisions of items 2 and 3 within twenty (20) banking days after the end of the reference quarter. Banks which opt to post their BS shall submit in lieu of a publisher's certificate, an affidavit on the posting of the BS. The affidavit must be executed by the president, or in his absence, the vice president or manager. 5. Banks that are unable to transmit electronically may submit their BS/CBS in diskette/CD form or in hard copy together with the Control Prooflist and the required affidavit through messengerial or postal services in the address provided in item 2 (c) within twenty (20) banking days after the end of the reference quarter. 6. All banks are required to publish/post in the right side of the BS, as of June of every year, the names and position/designation of the members of the board of directors, president and executive vice-presidents (senior vice presidents, if there are no executive vice presidents). ICHcaD For compliance. (SGD.) NESTOR A. ESPENILLA, JR. Deputy Governor ANNEX A Form 2B (Revised June 2007) Balance Sheet (Head Office and Branches) Control Prooflist __________________ (Name of Bank) As of _____________ Account Description Account Code Amount ASSETS Cash and Cash Items 1-08-00-00-000-00-0-0-0-0-0-0 Due from Bangko Sentral ng Pilipinas 1-05-15-00-000-00-0-0-0-0-0-0 Due from Other Banks 1-05-20-00-000-00-0-0-0-0-0-0 Financial Assets at Fair Value through Profit or Loss 1-12-00-00-000-00-0-0-0-0-0-0 Available-for-Sale Financial Assets-Net 1-95-20-00-000-00-0-0-0-0-0-0 Held-to-Maturity (HTM) Financial Assets-Net 1-95-25-00-000-00-0-0-0-0-0-0 Unquoted Debt Securities Classified as Loans-Net 1-95-30-00-000-00-0-0-0-0-0-0 Investments in Non-Marketable Equity Security-Net 1-95-35-00-000-00-0-0-0-0-0-0 Loans and Receivables-Net 1-95-40-00-000-00-0-0-0-0-0-0 Other Financial Assets 1-48-00-00-000-00-0-0-0-0-0-0 Equity Investment in Subsidiaries, Associates and Joint Ventures-Net 1-95-45-25-000-00-0-0-0-0-0-0 Bank Premises, Furniture, Fixture and Equipment-Net 1-95-50-05-000-00-0-0-0-0-0-0 Real and Other Properties Acquired-Net 1-95-50-10-000-00-0-0-0-0-0-0 Non-Current Assets Held for Sale 1-50-15-00-000-00-0-0-0-0-0-0 Other Assets-Net 1-52-00-00-000-00-0-0-0-0-0-0 Due from Head Office/Branches/Agencies (Philippine branch of a foreign bank) 1-55-25-00-000-00-0-0-0-0-0-0 TOTAL ASSETS LIABILITIES Financial Liabilities at Fair Value throughout Profit or Loss 2-08-00-00-000-00-0-0-0-0-0-0 Deposit Liabilities 2-15-00-00-000-00-0-0-0-0-0-0 Due to Other Banks 2-20-05-00-000-00-0-0-0-0-0-0 Bills Payable 2-20-10-00-000-00-0-0-0-0-0-0 Bonds Payable-Net 2-95-20-15-000-00-0-0-0-0-0-0 Unsecured Subordinated Debt-Net 2-95-20-20-000-00-0-0-0-0-0-0 Redeemable Preferred Shares 2-20-25-00-000-00-0-0-0-0-0-0 Special Time Deposit 2-20-30-00-000-00-0-0-0-0-0-0 Due to Bangko Sentral ng Pilipinas 2-30-35-00-000-00-0-0-0-0-0-0 Other Financial Liabilities 2-40-05-00-000-00-0-0-0-0-0-0 Other Liabilities 2-40-10-00-000-00-0-0-0-0-0-0 Due to Head Office/Branches/Agencies (Philippine branch of a foreign bank) 2-30-85-00-000-00-0-0-0-0-0-0 TOTAL LIABILITIES 2-00-00-00-000-00-0-0-0-0-0-0 STOCKHOLDERS' EQUITY Capital Stock 3-35-05-00-000-00-0-0-0-0-0-0 Other Capital Accounts 3-35-10-00-000-00-0-0-0-0-0-0 Retained Earnings 3-15-00-00-000-00-0-0-0-0-0-0 Assigned Capital 3-25-20-00-000-00-0-0-0-0-0-0 ANNEX A Form 2B (Revised June 2007) Balance Sheet (Head Office and Branches) Control Prooflist __________________ (Name of Bank) As of _____________ Account Description Account Code Amount TOTAL STOCKHOLDERS' EQUITY 3-00-00-00-000-00-0-0-0-0-0-0 TOTAL LIABILITIES AND STOCK HOLDERS' EQUITY 3-00-00-00-000-00-0-0-0-0-0-0 CONTINGENT ACCOUNTS Guarantees Issued 4-05-00-00-000-00-0-0-0-0-0-0 Financial Standby Letters of Credit 4-10-05-00-000-00-0-0-0-0-0-0 Performance Standby Letters of Credit 4-10-10-00-000-00-0-0-0-0-0-0 Commercial Letters of Credit 4-15-00-00-000-00-0-0-0-0-0-0 Trade Related Guarantees 4-20-00-00-000-00-0-0-0-0-0-0 Commitments 4-25-00-00-000-00-0-0-0-0-0-0 Spot Foreign Exchange Contracts 4-30-00-00-000-00-0-0-0-0-0-0 Securities Held Under Custodianship by Bank Proper 4-95-22-00-000-00-0-0-0-0-0-0 Trust Department Accounts 4-95-25-00-000-00-0-0-0-0-0-0 Derivatives 4-35-00-00-000-00-0-0-0-0-0-0 Others 4-40-00-00-000-00-0-0-0-0-0-0 TOTAL CONTINGENT ACCOUNTS 4-00-00-00-000-00-0-0-0-0-0-0 ADDITIONAL INFORMATION Non-Performing Loans (NPLs) 4-95-05-00-000-00-0-0-0-0-0-0 Ratio of Non-Performing Loans to Total Loan Portfolio (NPL to TLP) 4-95-05-05-000-00-0-0-0-0-0-0 Classified Loans & Other Risk Assets 4-95-05-10-000-00-0-0-0-0-0-0 General provision for loan lesses 4-95-10-00-000-00-0-0-0-0-0-0 Specific provision for loan lesses 4-95-15-00-000-00-0-0-0-0-0-0 Return on Equity (ROE) 4-95-20-00-000-00-0-0-0-0-0-0 DOSRI loans and receivables 4-95-25-00-000-00-0-0-0-0-0-0 Ratio of DOSRI loans and receivables to TLP 4-95-30-00-000-00-0-0-0-0-0-0 Past due DOSRI loans and receivables 4-95-35-00-000-00-0-0-0-0-0-0 Ratio of Past due DOSRI loans and receivables to TLP 4-95-40-00-000-00-0-0-0-0-0-0 Compliance with Magna Carta - 6% for Small Enterprises 4-95-45-00-000-00-0-0-0-0-0-00 a. 6% Small Enterprises 4-95-50-00-000-00-0-0-0-0-0-00 b. 2% for Medium Enterprises 4-95-55-00-000-00-0-0-0-0-0-00 Capital Adequacy Ratio (CAR or Solo Basis) under Circular No. 538 or Circular No 280; as applicable 4-95-65-05-000-00-0-0-0-0-0-00 a. Total CAR 4-95-65-05-005-00-0-0-0-0-0-00 b. Tier 1 CAR 4-95-65-05-010-00-0-0-0-0-0-00 ANNEX A Form 2B (Revised June 2007) Balance Sheet (Head Office and Branches) Control Prooflist __________________ (Name of Bank) As of _____________ Republic of the Philippines ) _________________ ) S.S I/We, _________________________ and _________________ of the above-mentioned bank do solemnly swear that all matters set forth in the above statement of condition are true and correct to the best of my/our knowledge and belief. IESDCH _____________ ____________ Comptroller President SUBSCRIBED AND SWORN to before me this ______________ day of ______________ at ________________, affiant exhibiting to me his/her/their Community Tax Certificate No. _____________, issued at ________________ on ____________ and Community Tax Certificate No. ________________, issued at ____________ on ___________________. NOTARY PUBLIC Doc. No. ____ Book No. ____ Page No. _____ Series of ______ ANNEX A.1 Form 2B.1 (Revised June 2007) Consolidated Balance Sheet (Banks and Financial Subsidiaries) Control Prooflist __________________ (Name of Bank) As of _____________ Account Description Account Code Amount ASSETS Cash and Cash Items 1-08-00-00-000-00-0-0-0-0-0-0 Due from Bangko Sentral ng Pilipinas 1-05-15-00-000-00-0-0-0-0-0-0 Due from Other Banks 1-05-20-00-000-00-0-0-0-0-0-0 Financial Assets at Fair Value through Profit or Loss 1-12-00-00-000-00-0-0-0-0-0-0 Available-for-Sale Financial Assets-Net 1-95-20-00-000-00-0-0-0-0-0-0 Held-to-Maturity (HTM) Financial Assets-Net 1-95-25-00-000-00-0-0-0-0-0-0 Unquoted Debt Securities Classified as Loans-Net 1-95-30-00-000-00-0-0-0-0-0-0 Investments in Non-Marketable Equity Security-Net 1-95-35-00-000-00-0-0-0-0-0-0 Loans and Receivables 1-95-40-00-000-00-0-0-0-0-0-0 Other Financial Assets 1-48-00-00-000-00-0-0-0-0-0-0 Equity Investment in Subsidiaries, Associates and Joint Ventures-Net 1-95-45-25-000-00-0-0-0-0-0-0 Bank Premises, Furniture, Fixture and Equipment-Net 1-95-50-05-000-00-0-0-0-0-0-0 Real and Other Properties Acquired-Net 1-95-50-10-000-00-0-0-0-0-0-0 Non-Current Assets Held for Sale 1-50-15-00-000-00-0-0-0-0-0-0 Other Assets-Net 1-52-00-00-000-00-0-0-0-0-0-0 Due from Head Office/Branches, Agencies (Philippine branch of a foreign bank) 1-55-25-00-000-00-0-0-0-0-0-0 TOTAL ASSETS 1-00-00-00-000-00-0-0-0-0-0-0 LIABILITIES Financial Liabilities at Fair Value through Profit or Loss 2-08-00-00-000-00-0-0-0-0-0-0 Deposit Liabilities 2-15-00-00-000-00-0-0-0-0-0-0 Due to Other Banks 2-20-05-00-000-00-0-0-0-0-0-0 Bills Payable 2-20-10-00-000-00-0-0-0-0-0-0 Bonds Payable-Net 2-95-20-15-000-00-0-0-0-0-0-0 Unsecured Subordinated Debt-Net 2-95-20-20-000-00-0-0-0-0-0-0 Redeemable Preferred Shares 2-20-25-00-000-00-0-0-0-0-0-0 Special Time Deposit 2-20-30-00-000-00-0-0-0-0-0-0 Due to Bangko Sentral ng Pilipinas 2-30-35-00-000-00-0-0-0-0-0-0 Other Financial Liabilities 2-40-05-00-000-00-0-0-0-0-0-0 Other Liabilities 2-40-10-00-000-00-0-0-0-0-0-0 Due to Head Office/Branches/Agencies (Philippine branch of a foreign bank) 2-30-85-00-000-00-0-0-0-0-0-0 TOTAL LIABILITIES 2-00-00 00-000-00-0-0-0-0-0-0 STOCKHOLDERS' EQUITY Capital Stock 3-35-05-00-000-00-0-0-0-0-0-0 Other Capital Accounts 3-35-10-00-000-00-0-0-0-0-0-0 Retained Earnings 3-15-00-00-000-00-0-0-0-0-0-0 Assigned Capital 3-25-20-00-000-00-0-0-0-0-0-0 ANNEX A.1 Form 2B.1 (Revised June 2007) Consolidated Balance Sheet (Banks and Financial Subsidiaries) Control Prooflist __________________ (Name of Bank) As of _____________ Account Description Account Code Amount Minority Interest in Subsidiaries 3-25-15-00-000-00-0-0-0-0-0-0 TOTAL STOCKHOLDERS' EQUITY 3-00-00-00-000-00-0-0-0-0-0-0 TOTAL LIABILITIES AND STOCK HOLDERS' EQUITY 3-00-00-00-000-00-0-0-0-0-0-0 CONTINGENT ACCOUNTS Guarantees Issued 4-05-00-00-000-00-0-0-0-0-0-0 Financial Standby Letters of Credit 4-10-05-00-000-00-0-0-0-0-0-0 Performance Standby Letters of Credit 4-10-10-00-000-00-0-0-0-0-0-0 Commercial Letters of Credit 4-15-00-00-000-00-0-0-0-0-0-0 Trade Related Guarantees 4-20-00-00-000-00-0-0-0-0-0-0 Commitments 4-25-00-00-000-00-0-0-0-0-0-0 Spot Foreign Exchange Contracts 4-30-00-00-000-00-0-0-0-0-0-0 Securities Held Under Custodianship by Bank Proper 4-95-22-00-000-00-0-0-0-0-0-0 Trust Department Accounts 4-95-25-00-000-00-0-0-0-0-0-0 Derivatives 4-35-00-00-000-00-0-0-0-0-0-0 Others 4-40-00-00-000-00-0-0-0-0-0-0 TOTAL CONTINGENT ACCOUNTS 4-00-00-00-000-00-0-0-0-0-0-0 ADDITIONAL INFORMATION 1. List of Bank's Financial Subsidiaries 4-99-60-00-000-00-0-0-0-0-0-0 a. b. c. d. e. f. g. h. i. j. 2. Capital Adequary Ratio (CAR on Consolidated Basis) under Cir. No. 538 4-99-65-10-000-00-0-0-0-0-0-0 a. Total CAR 4-99-65-10-005-00-0-0-0-0-0-0 b. Tier 1 CAR 4-99-65-10-010-00-0-0-0-0-0-0 ANNEX A.1 Form 2B.1 (Revised June 2007) Consolidated Balance Sheet (Banks and Financial Subsidiaries) Control Prooflist __________________ (Name of Bank) As of _____________ Republic of the Philippines ) __________________ ) S.S I/We, __________________________ and __________________________ of the above-mentioned bank do solemnly swear that all matters set forth in the above statement of condition are true and correct to the best of my/our knowledge and belief. _____________ ____________ Comptroller President SUBSCRIBED AND SWORN to before me this ______________ day of ______________ at ________________, affiant exhibiting to me his/her/their Community Tax Certificate No. _____________, issued at ________________ on ____________ and Community Tax Certificate No. ________________, issued at ____________ on ____________. NOTARY PUBLIC Doc. No. ____ Book No. ____ Page No. _____ Series of ______ ANNEX B Published Balance Sheet/Consolidated Balance Sheet Data Structure Filename: PSOC.dbf NO. OF NO. OF FIELD DESCRIPTION FIELD NAME CHAR FIELD TYPE DP VALIDATION RULE Reference Date (Call TRDATE 8 Numeric 0 Should be in the Date) Industry Code INDCODE 2 Numeric 0 CCYYMMDD format Valid values are the following: 1. for Universal Commercial Banks 2. for Commercial Banks 3. for Thrift Banks 4. for Rural Banks 5. for Cooperative Rural Banks Bank Code BKCODE 6 Numeric 0 Your BSP assigned bank code Form Number FORMNO 5 Char Valid values are the following: 2B for Head Office and Branches 2B1 for Bank and Financial Subsidiaries Account Code ACCT 18 Char codes Sequence No. SEQNO 4 Numeric 0 For FORMNO = 2B1 Amount AMT 18 Numeric 2 Details DETAIL 50 Char For FORMNO = 2B1 (List of Bank's Financial Subsidiaries)