FINANCIAL REPORTING PACKAGE - Bangko Sentral Ng Pilipinas

FINANCIAL REPORTING PACKAGE

Financial Reporting Package

ORGANIZATION OF THE INSTRUCTIONS OF THE FRP

1

GENERAL INSTRUCTIONS

Who must Report on What Forms/Schedules

1

Frequency of Reporting

3

Rules of Consolidation

3

Amounts Reported

4

STRUCTURE OF THE FRP

Types of Books

5

Regular Banking Book

FCDU/EFCDU

Counterparty Classification

5

Residents

Government

Bangko Sentral ng Pilipinas

Banks

Private Corporations

Non-Residents

Central Government/Central Bank

Public Sector Entities

Banks

Other Banks

Multilateral Agencies

Additional Information

7

Classification as to Original Term

Geographic Regions of Non-resident

Counterparties

MANUAL OF ACCOUNTS

Asset Accounts

Cash on Hand

9

Local Currency

Foreign Currency

Checks and Other Cash Items (COCI)

9

Local Currency

Foreign Currency

Due from Bangko Sentral ng Pilipinas

10

Local Currency

Foreign Currency

Due from Other Banks

10

Resident Banks

Non-Resident Banks

Resident Banks - Clearing Account

Financial Assets Held For Trading (HFT)

11

Held For Trading (HFT) Securities

11

Derivatives with Positive Fair Value

11

Held for Trading

i

Financial Reporting Package

MANUAL OF ACCOUNTS Asset Accounts

Interest Rate Contracts

11

Interest Rate Forwards

Interest Rate Swaps

Interest Rate Futures

Interest Rate Option Contracts

Foreign Exchange Contracts

13

Forward Foreign Exchange Contracts

Cross Currency Interest Rate Swap

Foreign Exchange Futures

Foreign Exchange Option Contracts

Equity Contracts

16

Equity Derivatives Forward

Equity Swap

Equity Derivative Futures

Equity Options Contracts

Credit Derivatives

17

Bank as Beneficiary

Bank as Guarantor

Derivatives Carried at Cost

18

Financial Assets Designed at Fair Value through

18

Profit or Loss (DFVPL)

Available-for-Sale (AFS) Financial Assets

18

AFS Debt Securities

AFS Equity Securities

Held-to-Maturity (HTM) Financial Assets

20

Unquoted Debt Securities Classified as Loans

21

Investments in Non-Marketable Equity Securities

22

Loans and Receivables

22

Loans to Bangko Sentral ng Pilipinas

Interbank Loans Receivable

Loans and Receivables - Others

Loans and Receivables Arising from Repurchase

27

Agreements, Certificates of Assignment/

Participation with Recourse and Securities

Lending and Borrowing Transactions

Derivatives with Positive Fair Value Held for

28

Hedging

Fair Value Hedge

Cash Flow Hedge

Hedges of a Net Investment in Foreign Operation

Portfolio Hedge of Interest Rate Risk

Revaluation of Hedged Assets in Portfolio Hege of

28

Interest Rate Risk

ii

Financial Reporting Package

MANUAL OF ACCOUNTS Asset Accounts

Sales Contract Receivable

28

Performing

Non-Performing

Accrued Interest Income from Financial Assets

29

Equity Investment in Subsidiaries, Associates

29

and Joint Ventures

Investment in Subsidiaries

Investment in Associates

Investment in Joint Ventures

Bank Premises, Furniture, Fixture and Equipment

29

Land

Building

Furniture and Fixtures

Information Technology (IT) Equipment

Other Office Equipment

Transportation Equipment

Leasehold Rights and Improvements

Bank Premises, Furniture, Fixture and Equipment

Revaluation Increment

Building Under Construction

Real and Other Properties Acquired (ROPA)

31

Non-Current Assets Held for Sale

32

Goodwill

32

Other Intangible Assets

32

Deferred Tax Asset

32

Other Assets

32

Deferred Charges

Servicing Assets

Accounts Receivable

Dividends Receivable

Loans to RBU by FCDU/EFCDU

Deficiency Judgment Receivable

Employee Benefits

Sinking Fund

Prepaid Expenses

Shortages

Sundry debits

Inter-Office Float Items

Others

Due from Head Office/Branches/Agencies Abroad

36

(Philippine branch of a Foreign Bank)

Due from FCDU/RBU

36

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Financial Reporting Package

MANUAL OF ACCOUNTS Liability Accounts

Financial Liabilities Held for Trading

36

Derivatives with Negative Fair Value Held for

Trading

Liability for Short Position

Financial Liabilities Designated at Fair Value

37

through Profit or Loss (DFVPL)

Deposit Liabilites

37

Demand Deposit

Savings Deposit

Negotiable Order of Withdrawal (NOW) Accounts

Time Certificates of Deposit

Long Term Negotiable Certificates of Deposit

Due to Other Banks

37

Due to Resident Banks - Clearing Accounts

Due to Non-Resident Banks - Working Capital

Bills Payable

37

Bangko Sentral ng Pilipinas

Interbank Loans Payable

Other Deposit Substitutes

Others

Bonds Payable

39

Unsecured Subordinated Debt (USD)

39

Redeemable Preferred Shares

39

Financial Liabilites Associated with Transferred

39

Assets

Derivatives with Negative Fair Value Held for

39

Hedging

Fair Value Hedge

Cash Flow Hedge

Hedges of a Net Investment in Foreign Operation

Portfolio Hedge of Interest Rate Risk

Revaluation of Hedged Liabilites in Portfolio Hedge 40 of Interest Rate Risk

Accrued Interest Expense on Financial Liabilites

40

Finance Lease Payment Payable

40

Special Time Deposit

40

Due to the Treasurer of the Philippines

40

Treasurer/Cashier/Manager's Checks

40

Payment Orders Payable

40

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