FINANCIAL REPORTING PACKAGE FOR BANKS

1 FINANCIAL REPORTING PACKAGE FOR BANKS (Updated as of 31 May 2019) FINANCIAL REPORTING PackageORGANIZATION OF THE INSTRUCTIONS OF THE FRP1 GENERAL INSTRUCTIONSWho must Report on What Forms/Schedules1 Frequency of Reporting2 Rules of Consolidation3 Amounts Reported3 STRUCTURE OF THE FRPT ypes of Books4 Regular Banking Book FCDU/EFCDUC ounterparty Classification4 Residents Government Bangko Sentral ng Pilipinas BANKS Private Corporations Non-Residents Central Government/Central bank Public Sector Entities BANKS Corporations Multilateral AgenciesAdditional Information6 Classification

2 As to Original Term Geographic Regions of Non-resident CounterpartiesMANUAL OF ACCOUNTSA sset AccountsCash on Hand8 Local Currency Foreign Currency Checks and Other Cash Items (COCI)8 Local Currency Foreign Currency Due from Bangko Sentral ng Pilipinas8 Local Currency Foreign Currency Due from Other Banks9 Resident BANKS Non-Resident BANKS Resident BANKS - Clearing and Settlement AccountFinancial Assets Held For Trading (HFT)10 Held For Trading (HFT) Securities10 Derivatives with Positive Fair Value10 Held for TradingiFinancial REPORTING PackageMANUAL OF ACCOUNTSA sset Accounts Interest Rate Contracts10 Interest Rate Forwards Interest Rate Swaps Interest Rate Futures Interest Rate Option Contracts Foreign Exchange Contracts 12 Forward Foreign Exchange Contracts Cross Currency Interest Rate Swap Foreign Exchange Futures Foreign Exchange Options Contracts Equity Contracts15 Equity Derivatives Forwards Equity Swap Equity

3 Derivative Futures Equity Options Contracts Credit Derivatives15 bank as Beneficiary bank as Guarantor Derivatives Carried at Cost16 FINANCIAL Assets Designated at Fair Value through16 Profit or Loss (DFVPL)Available-for-Sale (AFS) FINANCIAL Assets17 AFS Debt Securities AFS Equity SecuritiesHeld-to-Maturity (HTM) FINANCIAL Assets18 Unquoted Debt Securities Classified as Loans 19 Investments in Non-Marketable Equity Securities20 Loans and Receivables20 Loans to Bangko Sentral ng Pilipinas Interbank Loans Receivable Loans and Receivables - OthersLoans and Receivables Arising from Repurchase 24 Agreements.

4 Certificates of Assignment/ Participation with Recourse and Securities Lending and Borrowing TransactionsDerivatives with Positive Fair Value Held for 24 Hedging Fair Value Hedge Cash Flow Hedge Hedges of a Net Investment in Foreign Operation Portfolio Hedge of Interest Rate RiskRevaluation of Hedged Assets in Portfolio Hedge 24 of Interest Rate RiskiiFinancial REPORTING PackageMANUAL OF ACCOUNTSA sset AccountsSales contract Receivable25 Performing Non-PerformingAccrued Interest Income from FINANCIAL Assets25 Equity Investment in Subsidiaries, Associates 25 and Joint Ventures Investment in Subsidiaries Investment in Associates Investment in Joint VenturesBank Premises, Furniture, Fixture and Equipment26 Land Building Furniture and Fixtures Information Technology (IT) Equipment Other Office Equipment Transportation Equipment Leasehold Rights and Improvements bank Premises, Furniture, Fixture and Equipment - Under Finance Lease Revaluation Increment Building Under ConstructionReal and Other Properties Acquired (ROPA)

5 27 Non-Current Assets Held for Sale28 Goodwill28 Other Intangible Assets28 Deferred Tax Asset29 Other Assets29 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 OthersDue from Head Office/Branches/Agencies Abroad32(Philippine branch of a Foreign bank )Due from FCDU/RBU32iiiFinancial REPORTING PackageMANUAL OF ACCOUNTSL iability AccountsFinancial Liabilities Held for Trading33 Derivatives with Negative Fair Value Held for Trading Liability for Short PositionFinancial Liabilities Designated at Fair Value33 through Profit or Loss (DFVPL)Deposit Liabilities33 Demand Deposit Savings Deposit Negotiable Order of Withdrawal (NOW)

6 Accounts Time Certificates of Deposit Long Term Negotiable Certificates of Deposit Due to Other Banks34 Due to Resident BANKS - Clearing and Settlement Accounts Due to Non-Resident BANKS - Working CapitalBills Payable34 Bangko Sentral ng Pilipinas Interbank Loans Payable Other Deposit Substitutes OthersBonds Payable35 Unsecured Subordinated Debt (USD)35 Redeemable Preferred Shares36 FINANCIAL Liabilities Associated with Transferred36 AssetsDerivatives with Negative Fair Value Held for 36 Hedging Fair Value Hedge Cash Flow Hedge Hedges of a Net Investment in Foreign Operation Portfolio Hedge of Interest Rate RiskRevaluation of Hedged Liabilities in Portfolio Hedge36 of Interest Rate RiskAccrued Interest Expense on FINANCIAL Liabilities36 Finance Lease Payment Payable36 Special Time Deposit36 Due to the Treasurer of the Philippines36 Treasurer/Cashier/Manager's Checks36 Payment Orders

7 Payable37ivFinancial REPORTING PackageMANUAL OF ACCOUNTSL iability AccountsMargin Deposits on Letters of Credit37 Margin Deposits on Customers' Liability on Bills/ Drafts under Letters of Credit and/or Trust ReceiptCash Letters of Credit37 Outstanding Acceptances Executed by or for37 Account of this BankDue to Bangko Sentral ng Pilipinas37 Supervision Fee OthersDue to Philippine Deposit Insurance Corporation37 Due to Philippine Crop Insurance Corporation37 Income Tax Payable37 Other Taxes and Licenses Payable37 Accrued Other Expenses37 Unearned Income37 Advanced Rentals on bank Premises, ROPA and Equipment Rentals on Safe Deposit Box OthersDeferred Tax Liabilities38 Provisions38 Pensions and Other Post Retirement Benefits Obligations OthersBroker Customer Accounts for Settlement of 38 Customer TradesOther Liabilities38 Servicing Liabilities Witholding Tax Payable SSS, Philhealth.

8 Employer's Compensation Premiums and Pag-ibig Contributions Payable Unclaimed Balances Dividends Payable Accounts Payable Loans by RBU from FCDU/EFCDU Deposit for Stock Subscription Overages Sundry Credits Inter-office Float Items Miscellaneous LiabilitiesDue to Head Office/Branches/Agencies Abroad40 (Philippine branch of a Foreign bank )Due to FCDU/RBU40vFinancial REPORTING PackageMANUAL OF ACCOUNTSE quity AccountsPaid-in Capital Stock41 Common Stock Perpetual and Non-Cumulative Preferred Stock Perpetual and Cumulative Preferred StockAdditional Paid-in Capital41 Common Stock Perpetual and Non-Cumulative Preferred Stock Perpetual and Cumulative Preferred StockOther Equity Instruments41 Hybrid Tier 1 Equity Component of Compound FINANCIAL Instruments OthersDeposit for Stock Subscription41 Retained Earnings41 Retained Earnings Reserve Retained Earnings FreeStock Dividends

9 Distributable42 Undivided Profits42 Other Comprehensive Income42 Net Unrealized Gains/(Losses) on AFS FINANCIAL Assets Gains/(Losses) on Fair Value Adjustment of Hedging Instruments Cumulative Foreign Currency Translation Remeasurements of Net Defined Benefit Liability (Asset) Net Unrealized Gains/ Losses on Fair Value Attributable to Changes in Own Credit Risk of FINANCIAL Liabilities Designated at Fair Value Through Profit or Loss OthersAppraisal Increment Reserve43 Treasury Stock43 Minority Interest in Subsidiaries43 Assigned Capital43 MANUAL OF ACCOUNTSI ncome Statement AccountsInterest Income44 Interest Expense45 Provision for Losses on Accrued Interest Income45 from FINANCIAL AssetsDividend Income45viFinancial REPORTING PackageMANUAL OF ACCOUNTSI ncome Statement AccountsFees and Commissions Income46

10 Payment Services Intermediation Services Custodianship Underwriting and Securities Dealership Income from Securities Brokering Activities Securitization Activities Income from Fiduciary Activities OthersGains/(Losses) on FINANCIAL Assets and Liabilities46 Held for Trading (HFT) Realized Gains/(Losses) from Sale or Derecognition of FINANCIAL Assets and Liabilities Unrealized Gains/(Losses) from Marking to Market Realized Gains/(Losses) from Foreign Exchange TransactionsGains/(Losses) on FINANCIAL Assets and Li