Amendments to the IRR, and Prudential Reports Relative to the Mandatory Agriculture, Fisheries and Rural Development(AFRD) Financing under Republic Act (R.A.) No. 11901 or “The Agriculture, Fisheries and Rural Development Financing Enhancement Act of 2022

BANGKO SENTRAL NG PILIPINAS OFFICE OF THE COVERNOR CIRCULAR NO. 1T74 Series of 2o23 Subject: Amendments to the lmplementing Rules and Regulations, and Prudential Reports Relative to the Mandatory Agriculture, Fisheries and Rural Development (AFRD) Financing under Republic Act (R.A.) No. ll9Ol or The Agriculture, Fisheries and Rural Development Financing EnhancementAct ol2o22 The Monetary Board, in its Resolution No. 7ll dated I June 2023, approved the amendments to the rules and regulations, and prudential reports relative to the mandatory agriculture, fisheries and rural development financing under Republic Act (R.A.) No. ll9Ol, otherwise known as'The Agriculture, Fisheries and Flural Development Financing Enhancement Act of 2022". Section l. Section 331 of the Manual of Regulations for Banks (MORB), as amended by Circular No. 1159 dated 4 November 2022, is hereby further amended, as follows: 33I AGRICULTURE, FISHERIES AND RURAL DEVELOPMENT FINANCING xxx Definition of terms. For purposes of this Section, the following definitions shall apply: a. xxx xxx t. Farmer's and fisherfolk organizations or associations shall refer to farming or fishing cooperatives, associations or corporations duly registered with the Cooperative Development Authority, Department of Trade and Industry, Securities and Exchange Commission or other appropriate government agencies, and which are composed primarily of small agricultural producers, farmers, farmworkers, ARBs, and fisherfolk who voluntarily join together to form business enterprises or non-business organizations which they themselves own, control and patronize. xxx Modes of compliance. Banks may comply with the mandatory credit requirement through the following modes, which shall be reckoned in accordance with the applicable reference cut-off date as defined under ltem ?" in this Section (Definition of terms) XXX The loans to finance activities that shall generally benefit AFlBs, ARCs, or other priority sectors, as may be determined by the Agricultural Credit Policy Council Page l of 6

(ACPC), shall be counted at ten times (lOx) their outstanding amount, or as otherwise prescri bed by the ACPC, for pu rposes of determi ni ng com pl ia nce with the mandatory AFRD financing requirement. xxx Computation of total loanable fttnds. Loanable funds, as defined under ltem 7" in this Section (Definition of Terms)shall be computed, as follows: a. The net increase from applicable reference cut-off date to date of the report of the individual accounts booked under the Regular Banking Unit (RBU) which represent the following: 0) Total peso deposit (demand, savings, NOW, time and negotiable Certificates of Time Deposit accounts) excluding: XXX (21 Bills payable excluding: (a) xxx xxx (d) Other borrowings, in the form of the following: (i) Flepurchase agreements with the Bangko Sentral, National Government including its political subdivisions and instrumenta lities. and GOCCS, (ii) Flepurchase agreements with banks, (iii) Certificates of assignment/participation with recourse with banks, (iv) Securities lending and borrowing agreements with banks and (v) Other borrowings with banks, (e) Other borrowings from special on-lending programs for AFRD financing, (f) Other borrowings from special financing programs other than for AFRD financing, (g) Other deposit substitutes in the form of emergency advances from the Philippine Deposit lnsurance Corporation, and (h) Other sustainable debt instruments which are issued in accordance with domestic guidelines or international standards pertaining to green or sustainable finance accepted by the market, the proceeds of which shall be used for sustainable projects or programs that will benefit the country, and (3) Bonds payable, net of unamortized premium or discount excluding: (a) Bonds issued by the DBP and LBP, the proceeds of which shall be used exclusively to finance activities under ltem "j" in this Section (Definition of terms), and

(b) Sustainable bonds which are issued in accordance with domestic guidelines or international standards pertaining to green or sustainable finance accepted by the market, the proceeds of which shall be used for sustainable projects or programs that will benefit the country, b. Less/(Add) the net increase/(decreaseFrom applicable reference cut-off date to date of the report of the required reserves against a week ago level of the reservable liabilities booked under the RBU: and xxx Section 2. Appendix 81 of the MORB shall be amended, as follows: GENERAL INSTRUCTIONS xxx XXX (15) Schedule l'lf : Schedule of AFRD, Microfinance and SME Loans and Receivables, Classified as to Counterparty xxx Section 3. The indicated sections of the Financial Reporting Package (FRP) as prescribed under Section 172 of the MORB are hereby amended as follows: GENERAL INSTRUCTIONS xxx (15) Schedule llf : Schedule of AFRD, Microfinance and SME Loans and Fleceivables, Classified as to Counterparty xxx MANUAL OF ACCOUNTS BALANCE SHEETACCOUNTS Asset Accounts XXX ll. Loans and Receivables - xxx (c.2) Agriculture, Fisheries and Rural Development (AFRD) Loans (c.2a) Loans that Generally Benefit Agrarian Fleform and Other Priority Sectors -This refers to the amortized cost of loans which qualiff as compliance with the mandatory AFRD financing requirement under Section 531 of the Manual of Flegulations for Banks (MORB) and generally benefit agrarian reform beneficiaries (ARBs), agrarian reform communities (ARCs) or other priority sectors as

may be determined by the Agricultural Credit Policy Council (ACPC). (c.zb) Other AFRD-Eligible Loans - This refers to the amortized cost of loans which qualiff as compliance with the mandatory AFRD financing requirement under Section 351 of the MORB, other than those which generally benefit ARBs, ARCs or other priority sectors as may be determined by the ACPC. XXX I NCOME STATEMENT ACCOUNTS '1. lnterest lncome - xxx (h) Loans and Fleceivables XXX (iii) Loans and Receivables - Others (l ) Loans to Government (2)AFRD Loans xxx LINE ITEM lNSTRUCTIONS XXX Schedule 3 - Financial Assets Held for Trading xxx Additional Information On Debt Securities xxx ('l) Data on Utilization of Debt Securities, which shall be reported only for solo reports (a) xxx (b) Used as Compliance with AFRD Financing - This refers to debt securities that are allowed as mode of compliance with the AFRD financing as provided under Section 33I of the MORB. xxx Schedule l'l - Loans and Receivables - Others (Net Carrying Amount) Report the net carrying amount of loans (cost less loan discount less other deferred credits less specific allowance for credit losses) including restructured loans classified primarily based on the reporting bank's

compliance with existing regulations, i.e., AFRD, Microfinance and SME Loans. Loans used to comply for both SME and AFRD requirements shall be classified under SME and such amount shall be disclosed under the line item a/ (superscript). XXX Schedule llf - Schedule of AFRD. Microfinance and SME Loans and Fleceivables Classified as to Counterparty Report the net carrying amount of AFRD, Microfinance and SME Loans and Receivables reported under Schedule'l'1, classified according to the reporting bank's counterparty. xxx Section 4. Banks shall adopt the relevant account names in the FRP consistent with Section 331 of the MORB, as amended by Circular No. l'159 dated 4 November 2022, as follows: FRP Schedules From To Schedules l'1, lla to lle4, L AgrarianReform/Other 1. Agriculture, Fisheries and 29d.29d1to29d4. and 33 Agricultural Loans Rural Development (AFRD) Loans a. Agrarian Reform a. Loans that Generally Loans Benefit Agrarian Fleform and Other PrioriW Sectors b. Other Agricultural b. Other AFRD-Eligible Credit Loans Loans Schedules 3,5,6,7, and 8 2. Alternative 2. Used as Compliance with Compliance Aqri-Aqra AFRD Schedule llf 3. Agri-Agra 3. AFRD 4. Aqri-Aqra Loans 4. AFRD Loans Section 5. Banks shall submit electronically to the Department of Superuisory Analytics (DSA) of the Bangko Sentral the Fleport on Compliance with the Mandatory AFRD Financingtusing the prescribed format (Appendix A of this Circular) and following the new submission timeline below: Reportinq Period Covered Timeline 18 August 20222 to 30 September lsth banking day after end- 2022 September 2023 Of October ZO22to 3l December 2022 01 January 2023to31 March2023 15th banking day after end-October 2023 01 Aprif 2023 to 30 June 2023 1sth banking day after end- November 2023 01 July 2023to 3O September 2023 lsth banking day after end- Ol October2023to 3l December2o23 December 2023 Section 2 of Circular No. ll59 amended the report title of "Report on Compliance with the Mandatory Agri-Agra Credit (Agri-Agra)" to "Report on Compliance with the Mandatory AFRD Financing" Dateof effectivityof R.A. No. 1l90l.

nrmrliroDdodlN ftrrlhn Quarterly report from Ol January 2024 lsth banking day after end of to 3O June 2032 reference quarter Ol Jufy 2O32to 27 July 20.323 lsth banking day after end- September 2032 Scction 6. This Circular shall take effiect fifteen (15) calendar days following its publication either in the Official Gazette or in a newspaper of general circulation. FOR THE MONETARY BOARD: Trl,, llt A a- FELIPE M. MEDATLA Governor I June2023 3 The sunset clause under Section 12 of R.A. No. llgOl provides that the mandatory credit quota for AFRD financing shall cease to have effiect on the tenth flOth) year from the approval of the Law. Page 6 of6

AppndixA wr-1627 il.lh R.pat A Ravtt.d, M.y 2oz ry &nk &d. IETlIE rcn rct|qrLruPE, HstfiRtE3 lto ana|. D€vE|.optacxt (aFnol Eurctrc .n{elmt a ?otalLmbLtund.cqr l. DcFsit Li.bllhi.c bss: .. hF3ltr of hh]6 b. D.FriB of ths X.tl'on.l Cowrnm.nt,lhcludlng iB plitic.l suHMsion3.nd inttrum.nt.llti.t, 3uch aa. bqt hot limlt.d to, th. &nu ot lnt rn.l R.[nu., Bur..u ot @3tom3. and local gowhmont units c. hFoshs of goFrnm.nt-wn.d .hd rontrcllad corporationt (cG) l. lU Amril . D.to.lt tl.blllt{o z. B{13P.!.b|. b33: .. &rrowlng3 fram lha Bangko Slhtr.l h9 Plllpin.. (W) a.I Rcdlrcountlryprcc€dt r.2 Emargcncydahces ..3 hidr.ft3 ..4 Oth.E b. &rrcwing3 from th. N.tloh.l Cowrhm.nq including it5 politic.l subdhrblons and Intorb.nk lo.n3 p.lnblc d. Obr brrowln€i, in th. form otthc following: d.l. Rapu.ch.5..grem.nt3 wtrh 8SP, th. Nrtbn.l Cowrnh.ht lhcludihg it5 Flitic.l 5uHivirlons.hd instrum.nt.lhL., .nd coce d.2 Rcpurcharalgffiahtr with b.nk5 dS C.nhGatG of ..sbnm.nvFrtkiFtbn whh recouB.whh b.nE d.4 Sacuritl.a lcrrdlng .nd borrowing .grem.ng with b.n9r d.5 Oth.rborrowlhgswlth bahk5 .. Oth.r borcwinga f?on apchl on-lcndlhg piograh! forAFRDfih€mirg 220tre@tm f. Oth.r borrcwlngr fiom rp€l.l fr.klhg prcgr.m3. otlEr th.n io?AFRof,n.hclhq 9. Em.rg.rcy.dwncn from th. Phlllpt lF trPotlt In3ur.rc. @rFr.tlon (PDC) ?20tmo4sootm h. q othrr rustrinebl. d.bt in.trum.nt3 h Amud - llll. P.y&ao &hd3 P.Fbl. Lasr: .. &nd3 l3ru.d byth. D@lopmoht Bahk of th. Phllippin.! (DBPlt nd &hk of thc Philippin.. (LBPI th. procccds ofwhhh sh.ll b. usd .xclusbly to fin.nc. AFRD.T€l.tcd .ctivitl.i b. tust.h.bl. bnd3 ry ?20l5lmm Ld Atuuil . londr PAEI{. ?ot l !sk.r Edr Lass/(add ) mt Incrds€y'(dcr...G) in rqulrod rcomc !/ tuyl.lon for llqqldlv (3X of t{.t p.rc D.FdBl Tobl D.d.,cdom E Ecollcles repo nhg p.rfod quafre r lndlng $pt€mb.. 2022, kamber 2e2, M.rch 2O2l .nd Jun. 2OZ. 2/Thhco|umnmu3tb..ni|"io]b.nkr.3t.b|k.d.'tcrl8Augu5t2o2'.Fun}Er,th|!co|umn5h.|l - V P.^.1n5 to .ccouhb book d und.r th. R.gul.r bnking Unlt (RBU) book otlFr.u5t.ln.bl. d.U In.t.um.nts th.t b.nk m.y l.ru. includ. shon-tarm 3urt.lnabl. commorcbl p.p.B, rhong othoE. s/t P.n.lh5 to tqultrd caG .t of r.porting d.tc .g.in.t . w€k.9o l.wl of th. r.soMbl. lLltlltl.3 book.d undor th. RBU. Pagel oflz

BSPT-1617 Maln R.port B Revised, May2O23 Name of Bank BanklndustryCode BankCode REPIORT ON THE UTILIZANON OF LOA]{ABIE FUNDS GENERATED WHICH WERE SET ASIDE FOR AGR|CULruRE, F|SHER|ES AND RURAL IrEVEtOpMElrf (AFRD) Ftl{A}tcll{c TmtedEry'!'v 2596 Loanablc Funds forAFRD Financing Report of lJtillzationpompliance: l. Eligible Loans (Schedule A) a. Loans to Rural Community Beneficiaries b. Other Loans Z. Eligible lnvestments (Schedule B) a. Debt Securities b. EquitySecurities 5. Eligible Deposit Placements in Rural Financial lnstitutions (RFls) (Schedule B) Total ttti llzationlCompl iance with AFR D Financl ng o950550@OOOOOOOO5 Perccntsge of Gompllance with AFRD Financing Page 2 ofl2

BSP 7-16-27 Schedule A Revlt.d, M.y 2023 LMLE TION OF TI{C 2596 LOA}IABLE R'}D3 cct{EF tED FOR n3t{CRtt3 tO RUn t DgrrELo9itEtat oFnDl HXANCT}|G D€talls 0F EllclllE ^GRtCUttUeE, loal{s u3Eo 3 ootPLl tG wltt{ Tl{E ta t{o TonY FRD Ft'|ata('l{c Ir ot Qurbr Endrd A. lom l-.$ lo.tu tund.d b! l. Procsdr ofllsuanca otDebt s€curltlast/ q.@ o.e 2. Proccds ofPl*.m€nts In Depo3lt Accounts.nd/or Flxcd T€rm D.poih o65t oo50loooooooo5 o.oo o.oo Product5 wlth Rur.l Fln.cl.l In3thutlrns (RFlsl 3. Procoeds ofWhol6.l. LcndhE to RFls 06sl(xr50lStooooqrs o.oo o.oo 4. Radbcountlng wlth Oth.r Bank34 o55I@502005qxr@5 o.oo o.o0 Tgtal Nuctlong on Loans rost EtrgrDta Lou mo505wwoo5 o.@ o.@ o.@ o.m Ellglbb lsht Cbttllred A$qdlng to |rd.: l. Lonsto Rur.lCommuniv Bcncliciari.s (Sch.dule A-l) o95{)5(,50()5qxxxxx)s o.oo o.oo 2, Other L@ns (Schedule A-2) G60SW5 o.@ o.m o.oo ooo ., Vvholo$16 Lo.ns ffisffiI@5Im5 o.@ o.m o.oo oq) b, Loans Extcndcd Thrcugh Rcdl@ntlng Flcllity @$5601@52(ru5 o.w o.@ o.@ o@ c. ConstructionlnfrastruciurcLons 9.W o@ d. Agd-Eclncs Enterprl* L€ns o9505050t @s400005 o.oo q@ r. Ag.iculblralVllaCh.lnFinancing g.9q 9.OO q.w q@ f. Lo.ns to Flngnce swtrinabla Prolectg or Actlvltles e/q q.qq 9.W q.@ q@ ff9llqlll: l/ Agr.rlah Retorm Bcn.llcliilbg rnd Ag.arlan Reform Communltbs 2/ Other prbrltys.ctols.s may b. dotermln.d byth. Agrlcultur.l Cr.dlt PolhyCouhcll (ACPC) 3/ Th.tot.l.mo 4/ Lo.n. to .gnd.n teform .nd othq prlorhy setoir .rc rubrcct to . multlpl. tlctor In .ccord.nc. wlth R.A No. ll9ol. 5/ lhb f.irrs to other lo.n! th.t qu.llly $ complLnc€ wlth the m.nd.tory AFRD llhanclng .nd do not gcn€r.lly b.n.fit .gr.rl.n r.torm rnd oth.r prlorlty s.ctors. q Th. tot.l .mount her.h rh.ll b. consktent to th..mount report.d und.r fothGr EllElbl. Lo.hs'lh the FRP. zApp||c.bletoDBP.nd|'8Pbond|55u6.5w.||asbond3.ndd.bt'cur|t|.'th.t.F|ssu.dith MORB.5 rll a5dG ln3kum€nts that.re held by bahks. A/ R.dbcountlng f.clllty gr.nted by b.nk! coE lng ellglbl€ AFRD fin.nclng Fln.nce Guldhg Prlhclpl6, the Contrlbutlon5, among othara. Page 3 ofl2

BSPT-1627 schcdule A-l Ren ised, May2023 UNLlzANOil OF TI{E A'$ IOAdAALE F.O|IE GE}CRAIED FON AGNKTf,N,NE HSITRIE5 AT{D RI,RAI DEVEIOPI'IENT OFED} E]{AI{C${C DETAIS OFELICIBLE LOA'{STO RUNAI OOilIIUT{TYBEIGNqANIES T'SEDAS @TIPLIAT{CEWII{TII MAIDAIONVA;nD FINAT' T€ ArofQu.?t rEnfi Ellglbl.lo.m b nu?rl oornilnliy Borflclrdcr CldlldAccotdhtgb t vpn l. Ofi-f.rm/tsheryentrepreneurlalactMtles o950so5@5tooloooS o o.oo 2. Agricultural mechanization/modcrnization o{Fo50506lqr2@os o o.oo 5. ,Agri-tourism (xlsoqosanqrmffiS o o.oo 4' sustainable projects or activlties r/2/ 09505050091q)40(x)5 o o.oo 5. Acquisitioh oflands authorizod under the Agrarian Reform Code ofthe o95(}5()500s1oo50005 o o.oo Phlllppln€s and lts amendments 6. Dlgilalizatiorvautomatlon of farming, ftheryand agrFbuslness .ctMtbs and o!r50505@5t0060@5 o o.@ piocesses, including r€lat€d llnancial and management information s)rstems 7. Marketing, proc€sslng, distribution, shipping and loglstics, and storage of o950505005too7@o5 o o.fi) .Etkulturel and lbhcrycommodftlE, lhcluding relstcd financial and managcment information slEtems 8. PuHic rural krfi.structure Gr505050051@80@5 o o.oo 9. Programs that promote the health and welln€ss of farmers, fisherfiolk and o!t50505()('51oo90005 o o.oo agrarlan r€torm bencflcbries (AR&l includlng members of their households and addr€ss the dmlopmcntal n€€ds of tutal communitles lo. other activitbs kJ€ntill€d in S€ction 23 of R.A No. 8435 0950505005loloooo5 o o.oo Totd EILiH. torN b nunl comnlw BcndlcierlG (xtsosoqoosoorrrooos o o.@ o o.(x, o o l/ tdn. th*.r iln4|. u.nh.d. Fcrd or *ddtl- !"r*h, i drtf tlD mr.lo b.clsnuhdr odrf Frpor r fn*.bd.td ttG h,n E | ro rodc.ra hm F at !h.tt b. rF.nd undd !umh*b rid d 7rrnP.,d|ol*d'rrh.!h.{|dl..Gttstwthth.$/€.|}sol0rfIEh|'iiort$|6'tdc||mtf.t.!ydgma|tollbIt|.tl.nJcmtuh-drRl|tFplr3l'l'mb|.rr*.Gurr|cHG'ih d x*loh.lly Dd.mli.d 6nblb|lh.E, hons otls '|rllllln Page 4 of12

w7-1CU *Hulea-2 R#,hy2OZ mltanoxoFruE* bmLE ruxs DF IE OFOilEI ELIGIILE LO S ?ilT tE USED I COIPLNrcE WTH ru TffilrctY AMD HUXIrc e ot Qcffi Endd tutmt.r. ftc4 t61to oth$ lo.Bth* qu.llrya. comdhm.dh th m.d.toryAFRDhhchg rd 6 mtgffi.llybn*.gr.d.n r6rm.dotk 2t Rdl*ountlE telllty gr.nd by b.nb cowdE.llgHe ffi Dturclng g Lhftd to coBtrwtbrvuFrdlE of hfrstlEturc thrt wlll hmft th r!i.l communlty htrdto {rturhsent rFb thd m.hbh Orkultur.l dlfr tlywh ruhl comhunlly bh*lark st lrcldlry frarc|ry tod*qonb pl#mrth.twill f*lltratcAW.d sumlychdn lh.rchg tr.nt-tbn..moE *toB h trkultur.th.t ffi rural communtbr brc thrt.b tundi4 EuEt.lnable For€cb o. -tffib whkh, it th hh. th., mry.ls b cletu u*r othr mod$ a6 cnumond.bE tl.. n.mrAto E).h.ll h EFrtd udcr'b.E to Fhrc.$it.h.U.Foj.cbor&tMbs'. @Fhmcnt. such e. th.Phllldm th PhllppaB' X*bn.lly D.bmlrrd Cddbtbn3. moE othB Page 5 ofl2

BSPT-16-27 Schedule B Revfsed, May2oi23 UNLIZATTON OF T}E 2596 LOANAALE R'TOS GE}IERATED FOR AGRICUTruRE HS}€RIES A,iD RURAL DEVELOPMENT OAFRD) FINANG|}IG DETALS OF OTHER ELIGIBLE I]TMESTMENN' AND DEPOSITS USED AS COMPLIANCE WITH T}IE MA'OATORV AFRD HNAITCING A3 of Qu.rtcr Erd.d Footnotes: rl C.o.5 of.llollvrnce tor crcdt lo$€c but net ofun.motts d Dromlum or dbcount a Applk.U. to DEIP and lEP bond a.u.. a u,.ll.l bondi.nd d.bt 3-urfth. th.t.r.lgu.d br th. dclu.h. Fr.F!. offn.nclnr AtRDril.t d.ctMth. und..s.ctlon 3l (D.fnltbnoftrm6)ofth.MonE.rlrrll.3.l.ctronbplatbrmtth.ttclftrt.grtultur.lnlu.chdnfDEinr6\rcF).ndtuFplych.lnimftlnstr.Gfttbmth.t.roh.ld R b.nk5. lhl6 al6o Inclu&r 5!aln blo thanc€ lrEtrum.nt th.t arc h.ld by b.nt . 3l Redlscounting facilitygranted by banks covering eligible AFRD financing Page 6 ofl2

BSP 7-16.27 Schadulc B-l Qevised. May2023 UNLEANON OFTHE 2596 LOAIIIIBLE R.IXDS CENERAIED rcR AGRICULN'EE, HSHENIE.S AND NURAL DEVELOPIIEiIT (AIFND} FINA'{qNG DEIAILS OF ELIGIBLE D€at SECURffiES USED A;3 COMPLIAI{GE Wl?H TIG IIAiIDATORY AFRD Fll{AltlCll'ac ArotQert rEnd.d lnn tffitt ln D.Dt sacuddG lsu.d by D.rloFrdrt 3sk ot ()95()51(xx)505(xxxx)5 o o.(x) th. phillppim (DBPn-.nd B.nk of th. Phltlpplru GBP, z 'I I l. Inwrtmt3lnsu*rin H.Flmc.lhrtrumntt o9S0Sl(XX)SIoooooos o o.oo L lMt|nnt3 1r Uncund Subordlmt d ffi Scwltac ltrE o95(,stoq)slsqroq)s o o.oo btr B.nkr th.t.n Runl Flnffiid lmtltutlon3 ry l. taEl o9505IOOO52000qlO5 o o.oo Ent lpds(HsMErlv t. lh ctdr.r D.bt (,95(,5tqx)525(XXXX)s o o.oo t. fotll Elloibl. D.bt sGuritld 095()5tqx)sq)ooo(xrs o-oo F66thote3: l/ Net ofunamortized promium or discount but gross ofrllowance lbr ciedh losses. 2l Applicable to issuance of debt securities by the DBp and LBP for th€ exclusiv€-purpos€ of finanqing AFRD.related activities und€r the MoRB as wEll as el4tronic plltforms that facilitat€ agricultural value chain financing (AVCF).nd supply chain financing transactions among actors in egriculture. 3l grffi These shall includc, but are not limited to, bonds, social bonds. sustain.bility bonds, sustainabiliw-tinked bonds and transition bonds, among others, and such other sustainabl€ finance instruments (e.9,, short-term sustainable commdcial papers, among others) which are debt securities and are issucd in accordance with domestic aui.lelincs or intcrnational standards acc€pted by th€ mErket and the proqeeds ofwhich shall be used tor sustainabl€ projsts or progr.ms that will bcnefit the country. Inwstments in sustainable ffnance instruments whkh. at th€same time, mayalso b€ classified under oth€r modes shall b€ reported und€r'lnEstments in Sustrinrble Finance lnstruments'. 4l Th6. shall mcat the definitbn of regulatory capital under App€ndix 59 ofthe MORB Sl Th6eshall cowt MSMES of falmers, fEherfolk agrarian rolbrm ben*iarie (ARBsl agrarian retorm communiti€s (ARCSI settlers, agrkultural l.ssoes, amo*izing ownels, f.tmworkers, fishwork€rs. ownd cultivators, compact farmef3, and tcnant f.rmers. S€curities must be puichased through an orgrnized market, initlal public offtrihg, follow-on offrring or through r€gistered crowdfunding intermediarics. 6l Applkable to issuance ofothcr dcbt s*uritis, other than DBPABP bonds, sustainable tinancc instruments, unsecured subo;dinated debt s*uriti6 and debt s.curities ofMSMES.fortheexclusirepurposeoffinancingAFRlrclatcdactMticsund€rS€ction33l ofth€MORBaswell asclcctronicplatformsthatfacilitateAVCFandsupply chain financing transactions amonE actors in aEriculture. page Z Of 12

BSp 7-1627 sch€dule &2 Rwiscd, May2023 UNL|ZANOT OFTI{E 2596 LOANAALE F.|NDIs GENENATED rcR ACRICI,f,TURE FSHENIESA}D RUNAL D€VELOPI'EIITGFNDI EXANqNC D€IA|LS OF EL|C|BLE EQI,TY SECURmES USED OOMPLTANCE Wrft It MAIDAIORY AFnD HilAt€tNG A3ofQurrt rErd.d A Rurrl Flmncl.l Inrtltrdom 095051oo1005()00005 o o.oo o,q, o o.oo o.oo o.@ o.@ l_ o.oo o.oo o.oo o.oo o.oo o.oo o.oo PHllpdn eop lmur,rc. @rpontlon o!505loolooooooo5 o o o.m o.m @np.ni.! Pdmilily En!.gad ln AFRDFlrted 095051oo1o15000005 o o o.oo o.oo o o.oo o.qt o.q, o.oo Actlvltlc, Includlng V.ntu]r C.plt l Coeor.tlont l. o.m o.oo o.oo o.oo o.oo o.oo nm nm Mlcre, smll..rd M.dlsm Ent rpris lMsMEsl v o9505toolo2@oooo5 o o o.oo o.oo o o.oo o.oo o.(x, o.oo l. o.oo o-oo o.oo o.oo o.oo o.oo o()o om othorsY 095051@1095000005 o o o,oo o.(x) o o.(xt o.(x, o.q) o.oo l. o.oo o.oo o- o.oo o-oo ooo ooo ooo fotll Ell€iHo Efl lw scutltlG o9S(}Sloolooooo@o5 o o.oo o.oo 0 o.(x, o.q, o.(x, o.q, v or6mdrEwi'lch b. rFi.d u'nf, &Hur. B ^'Nnr 'rdr 2/ ttErrlll.fllr$Grorhmn,lrr*iblkttmi.n.lbh b.n*ld{..lAFil.!E i.hnhhdhturid..l,.Fcl-ttLi rtulbrul r..n hmdcri.g*.dftrE,dnFthdc,rd Eha.d sdshm.q5bd ffirar hhl Faroit'l,ll, ft||mtr.ltrhr.rrhErdr,.rlbd.Evdllndnl hdn.dtrt . t n*dr||rmrud.iEffiIn.dawrt5urni...flsu.-6htd|..o dlrhariDnrE|l|lnqdffi{.!'r'dtfrhr'*qrvt Page 8 ofl2

asPT-16-27 Schedule B-3 Revised, May2o.23 UNLIZATION OFTHE 2596 LOANABLE R'NDS CENERATED FOR AGRICULTURE, FISHERIES AND RURAL DEVELOPMENT (AFRD} FINANCING DETAILS OF ETIGIBLE DEPOSIT PLACEMEiITS USED AS COMPTIANCE wlTH THE MANDATORY AFRD FINANCI}IG As of Quarter Ended Placenpnts i n Deposit Accou nts, other than Fixed 095051500500000005 o o.(X) Term Deposit Products t. I 2. 3. Placements in Fixed Term Deposit Products o9505t50IOOOOOOOO5 o o.(x) l. I 2. 3. Total Eliqible Deoosit Placernents in RFls 095051500000000005 o.(X Footnote: 1l Gross of allowance for credit losses Page 9 ofl2

BSP 7t6.27 schedule c Revised, May 2023 As of Quarter Ended Footnotesl l/ This amount shall be deducted from the bank's reported compliance with AFRD financing. 2/ OtherAsset Accounts, include funds which have been received but not yet utilized for loans and investments for AFRD financing 5/ This amount should tallywith the proceeds received from funds generated. Page lO of12

BSPT-16-27 Schedule C-l Revised, May2O23 DETAILS OF FUNDS GENERATEDVIA AVAILMEiIT OF WHOLESALE LENDII{G FACILITY & REDISCOUNNNC FACITITY As of Quarter Ended Wholesale Lendlng Facility 0651o1501505050005 o o.(xt 1. I z. 3. 4. 5. Rediscountl ng Facllity 0651015020051oooo5 o o.oo L t z. 5. 4. 5. Footnote: ll Bank which granted the wholesale lending/rediscounting facility Page ll of12

BSP?-16-27 Schedule D R€vised, May2023 CONSOLIDATED REPORT ON UT!LIZATION OF LOANABLE FUNDS CENERATED WHICH WERE SET ASIDE F'OR AGRICULTURE, FISHERIES AND RURAL DEVELOPMENT (AFRDI FINANCING --mmffi- A TotalLoanableFundsc€nerated o.oo o.oo I o.q) B. Minimum Amount Required to be Allocated for AFRD Financing (2596 x ltem o95050000000000005 o.(x) o.(X) o.oo c Report of Utllizationrcompliance I. Eliglble Loans 0950505000()0000005 o.oo o.oo o.oo a. Loans to Rural Community Beneficiaries 095050500500000005 o.oo o.oo o.oo b. Other Loans 09505050loooooooo5 o.oo o.oo o.oo i',rti* : ffiry} j=prFwffijr' :i .' .: : 2. Eligiblelnvestments o9505looooooooooo5 o.oo o.oo o.oo a. Debt Securities 095()51000500000005 o.oo o.oo o.oo b. Equity Securities o9505looloooooooo5 o.oo o.oo o.oo iftffil$rgr rqr"'5 3. Eligible Deposit Placements in Rural Financial Institutions (RFls) o9505150()000000005 o.oo o.oo o.oo Excess/Defi ciency Compl iance with AFFI D Financing o950500()2000000005 o.oo o.oo o.q) Excess Complianceofa Bank/Banks Used byAnother BanldOther Banks o950500030000()()005 o.oo Total UtilizationlCompliance with AFRD Financing o950500()4()00000005 o.oo o.oo I o.oo D. Percentage of Compliance with AFRD Financing o95050005000000005 o.oo% O.OOo/o o.oo9 1/ P.rcnt b.nk with m.jorlty.wh€d 3ubrldhry bEnk/s sh.ll *.ompli5h this sch.dul. when reFrting .ompli.me on . group{H. b$k. Th6 cotuolHat.d iorm rrEll b€ $pport€d by th. Indh/Hual Eports ofth€ bank .nd lt3 .ubddLry b.nkA duly 3lgh.d by..ch b.nks euthorlz€d ighatory. 2/ Numb€r ofcolumn5 d.rnd on the numb.r of.ub.ldLp b.nk!. Page 12 of12