Amendments in the Category and Submission Deadline of Prudential Reports Submitted through the Application Programming Interface

Corrected coPY BANGKO SENTRAL NG PILIPINAS OFFICE OFTHE GOVERNOR clRcuLAR NO. 1177 Series of 2023 Subject: Amendments in the Category and Submission Deadline of Prudential Reports Submitted through the Application Programming lnterface The Monetary Board, in its Resolution No.883 dated 6 July 2023 approved the amendments to the Manual of Regulations for Banks (MORB) changing the category and due date of prudential reports submitted using Extensible Mark-up Language (XML) format through the Application Programming Interface (APl). Section l. The category of all prudential reports submitted using the XML format through the APl, as shown in Annexes A and B, are hereby amended as Category A-1, following the current category of the Financial Reporting Package (FRP). As such, reports covered under this Section shall be considered as a single report for the purpose of determining compliance with the prescribed submission requirements and the computation of the corresponding penalty for reporting viofations. Moreover, the equivalent penalties under Section lTl of the MORB on Reporting Covernance and appropriate authorized signatories under Section 173 of the MORB on Reports, Categories and signatories of bank reporfsshall apply. Section 2. The submission deadline and submission procedure of the reports in FRP version 15 submitted through the API are hereby amended, as shown in Annex B. This Circular shall,take effect fifteen (15) calendar days following its publication either in the Official Gazette or in a newspaper of general circulation. G. FONACIER l& uty zozs

qa tl Annex A Report MORB Reference Amended Provisions Easel 1.5 Capital Adequacy Ratio Sec. 127 RISK-BASED CAPITAL ADEQUACY FRAMEWORK FOR STAND-ALONE THRIFT (CAR) Report (for stand-alone TBs BANKS, RURAL BANKS AND COOPERATIVE BANKS and RCBs) Xxx b. Reporting Requirement. Xxx Only banks with subsidiary financial allied undertakings [i.e., RBs and venture capital corporafions {VCCs} for TBs, and RBs for Coop Banksl which under the existing regulations are required to prepare consolidated financial statements on a line-by-line basis shall be required to submit report on a consolidated basis. The abovementioned reports shall be classified as Category A-1 reports, Xxx lncome Statement on Retail Sec. 314 MICROFINANCE LOANS Microfi nance Operations {M lS) and Report on Microfinance Xxx Products (MBS) Required reports. Banks, with retail microfinance operations, shall be reguired to subrnit the "Report on Microfinance Products" on a monthly basis, and the "lncome Statement on Retail Microfinance Operations" on a quarterly basis. xxx Xxx Erroneous/Delayed/Erroneous and Delayed/Unsubrnitted reports shall be subject to penalties prescribed for CategoryA-1 report under Sec. 171 (Non-cornpliance with the Bangko Sentral reporting standards), Xxx Report on Compliance with Sec. 332 MANDATORY ALLOCATION OF CREDIT RESOURCES TO MICRO, SMALL M a ndatory Credit Allocation AND MEDIUM ENTERPRISES Required Under RA 6977 las amended by RA Nos. 8289 and Xxx ssO1)(MSME) Submission of Reports. Banks shall submit reports on compliance with the mandatory credit allocation on a guarterly basis within fifteen (15) banking days from the end of reference quarter to SDC of the Bangko Sentral, Said report shall be considered Category A-1 rePort. Xxx Report on Cross Border Financial Sec. 173 REPORTS Positions (RCBP) Xxx

I, Annex A Report on cross-border financial positions. Xxx Xxx All UBs/KBs and their subsidiary TBs shall submit the Report on Cross-Border Financial Positions on a solo basis in accordance with the Guidelines on the completion of the Report in Appendix 109. This report shall be considered Category A-1 report. Xxx Report on Repurchase Agreernents of Ba nks/Quasi- Sec. 173 REPORTS Banks {REPO Report} Xxx Report on Repurchase Agreements. Xxx All UBs/KBs and their subsidiary TBs shall submit the Report on Repurchase Agreements orr a solo basis in accordance with tlre Guidelines on the completion of the Report in Appendix 122. This report shall be considered a Category A-1 report. Erroneous/delayed/erroneous and delayed/unsubrnitted reports shall be subject to penalties prescribed under Sec. 171" (Sanctions on reports for non-compliance with the reporting standards) for Category A-1 reports. Xxx

Annex B Amendments in MORB ADDendix 7 COLUMN Report Title Industry cateqory 5ubmtssron Deadlrne Submtsston Procedure Existino Amended Exi Amehded Existino Amended JNIVERSAL/ :OMMERCIAL 34NKS SOLO - l5 banking days after end of reference month IHRIFT BANKS CONSO - 30 banking days after end of reference q uarter BSP Financial lnstitution Portal Financial Reporting Package (FRP) )ICITAL BANKS Primary - Category A-l Report API.XML (Fl Portal) SOLO - l5 banking days after end of reference quarter ?URAL/COOP ]ANKS CONSO - 50 banking days after end of reference quarter SOIO - 15 banking days after THRIFT BANKS end of reference month (for stand-alone TBs and RCBS) Primary - Category A-2 Reporl Primary - Category A-l Report xxx API-XML CONSO - 30 banking days (Fl Portal) IURAL/COOP after end of reference 3ANKS q uarter JNIVERSAL/ :OMMERCIAL 34NKS SOLO - 15 banking days after end of reference quarter THRIFT BANKS 3 Basel lll Capital Adequacy Report BSP Financial lnstitution Portal CONSO - 30 banking days API-XML Primary - Category A-1 Report (Fl Portal) ?URAUCOOP after end of reference SANKS quarter )IGITAL BANKS JNIVERSAU :OMMERCIAL sdckb-leverage@bsp gov.ph 3ANKS SOLO - 15 banking days after end of reference quarter IHRIFI BANKS [email protected] Basel lll Leverage Ratio (BLR) Report Primary - Category A-l Report API.XML ,r\JU - JU Oanxtng qays IURAL/COOP after end of reference [email protected] ]ANKS q uaner DICITAL BANKS [email protected] ph

UNIVERSAU COMMERCIAL [email protected] ph BANKS SOLo - 15 banking days from THRIFT BANKS measurement date [email protected] 5 Basel lll Liquidity Coverage Ratio (LCR) Report API.XML Primary - Category A-l Report CONSO - 30 banking days RURAL/COOP from measurement date BANKS [email protected] DICITAL BANKS [email protected] ph JNIVERSAL/ :OMMERCIAL [email protected] 3ANKS SOLO - 15 banking days from Basel lll Report on Net Stable Funding Ratio THRIFT BANKS measurement date 6 [email protected] (NSFR} API-XML Primary - Category A-l Report CONSO - 30 banking days RURAUCOOP from measurement date BANKS sdcrb-nsfr@bsp gov ph DICITAL BANKS [email protected] UNIVERSAU COMMERCIAL BANKS SOLO - Within l5 banking days after the end of the THRIFT BANKS reference quarter 7 ExDanded Fleoort on Real Estate E BSP Financial Institution Portal API.XML Primary - Category A-l Report {Fl Portal) CONSO - Within 30 banking RURAUCOOP days after the end of the BANKS reference quarter DIGITAL BANKS UNIVERSAU COMMERCIAL BANKS Financial Reporting Package forTrust 20 banking days after the 15 banking days after the end BSP Financial Institution Portal I Institutions (FRPTI) THRIFT BANKS API-XML Primary - Category A-2 Report Primary - Category A-l Report end of reference quarter of reference ouarter {Fl Portal) RURAVCOOP BANKS DICITAL BANKS UNIVERSAL/ COMMERCIAT BANKS Income Statement on Retail Microflnance THRIFT BANKS 9 l5 banking days after end of BSP Financial Institution Portal Secondary - Category A-2 Primary - Category A-1 Report API-XML Operations (MlS) the reference ouarter (Fl Portal) Report RURAL/COOP BANKS DICITAL BANKS

UNIVERSAU COMMERCIAL BANKS THRIFT BANKS to Report on Microfinance Products (MBS) l5 banking days after end of BSP Financial Institution Portal Secondary - Category A-2 Primary - Category A-l Report API-XML the reference month (Fl Portal) Report RURAL/COOP BANKS DICITAL BANKS THRIFT BANKS [email protected] 'It Minimum Liduiditv Qatio 30 banking days from '15 banking days from Primary - Category A-l Report XXX API-XML TBs. RCBS and NBQBS RURAVCOOP measurement date measurement date [email protected] BANKS UNIVERSAU COMMERCIAL Primary - Category A-l Report XXX BANKS 5UL9 - t) DanKtng oays aner THRIFT BANKS Primary - Category A-2 Report Primary - Category A-l Report 'l2th banking day from date end of reference quarter 12 Published Balance She€t (PBS) BSP Financial lnstitution Portal API.XML of Call Letter (Fl Portal) CONSO - 30 banking days RURAL/COOP after end of reference quarter Primary - Category A-2 Report Primary - Category A-l Report BANKS XXX DICITAL BANKS Primary - Category A-l Report [email protected] UNIVERSAV COMMERCIAL Primary - Category A-l Fleport xxx BANKS [email protected] 't3 Published Balance Sheet (PBS) THRIFT BANKS Primary - Category A-2 Report Primary - Category A-l Report 2oth banking day from date 35 banking days after end of (Proof of Publication)' API.XML of Call Letter reference quarter RURAVCOOP [email protected] Primary - Category A-2 Report Primary - Category A-l Report BANKS [email protected] DICITAL BANKS Primary - Category A-l Report XXX UNIVERSAT/ COMMERCIAL Primary - CategoryA-2 Report BANKS THRIFT BANKS Primary ' Category A-3 Report t4 Report of Select Branch Account (BRANCH) 20 banking days after end of l5 banking days after end of BSP Financial lnstitution Portal Primary - Category A-l Report API-XML reference quarter reference quarter (Fl Portal) RURAL/COOP Primary - Category A-2 Report BANKS DICITAL BANKS Primary - Category A-2 Report 'The amendments to the regulation on the submission of Published Balance Sheet shall be covered by a separate BSp lssuance.

UNIVERSAV COMMERCIAL BANKS tleport on Compliance with Mandatory Credit THRIFT BANKS BSP Financial lnstitution Portal t5 Allocation Flmuired Under RA 6977 (as Secondary - Category A-3 15 banking days after end (Fl Portal) API.XML Primary - Category A-l Report Report of the reference quarter RURAUCOOP BANKS DICITAL BANKS UNIVERSAV COMMERCIAL BANKS Fleport on Cross Border Financial Positions 30 banking days after end of 15 banking days after end of BSP Financial lnstitution Portal l6 (RCBP) Primary - Category A-l Report API.XML reference quarter reference quarter (Fl Portal) THRIFT BANKS DICITAL BANKS UNIVERSAL/ COMMERCIAL BANKS THRIFT BANKS 15 banking days after end of BSP Financial lnstitution Portal 17 (applicable to Electroninc Money lssuers) API-XML Secondary - Category B Report Primary - Category A-1 Report reference quarter (Ft portal) (E-MONEY) RURAUCOOP BANKS DICITAT BANKS SOLO - Within 15 banking days after the end of the UNIVERSAV reference quarter COMMERCIAL BSP Financial lnstitution Portal l8 Report on Prcject Finance Exposures (RPFE) Primary - Category A-l Fleport (Fl Portal) API.XML SANKS CONSO - Within 30 banking days after the end of the ra(ar6^.6 ^tttrtar UNIVERSAV COMMERCIAL SOLO - 30 banking days after soLo - l5 banking days after [email protected] BANKS end of end of Secondary- Cateqoru B Reoort Primary - Category A-l Report API.XML reference month reference month tleport on Repurchase Agreements of I9 Banks/Quasi-Banks (REPO Report) THRIFT BANKS [email protected] CONSO - 30 banking days after end of DIGITAL BANKS reference month DSA-DB@bsp gov.ph

UNIVERSAV COMMERCIAL BANKS 50 banking days from end of l5 bankinq davs from end of BSP Financial lnstitution Portal Secondary - Category B Report Primary - Category A-l Report API.XML Stress Testing Reports Covering Credit and reference semester rererence semesler (Fl Portal) 20 Market Risks (STRESS TEST) THRIFT BANKS DICITAL BANKS