Memorandum on the Provisions on Post-Operational Activities for GSAs and B2B Providers

Philippine Amusement and Gaming Corporation

PAGCOR BAGONG PILIPINAS

I-GAMING LICENSING AND REGULATION GROUP

Electronic Gaming Licensing Department

MEMORANDUM July 13, 2026

TO ALL GAMING SYSTEM ADMINISTRATORS ALL GAMING VENUE OPERATORS ALLLICENSEES OF INTEGRATED RESORTS

ALL GAMING AFFILIATES ALL SUPPORT SERVICE PROVIDERS ALL APPLICANTS AND CONCERNED PARTIES

FROM THE OFFICER-IN-CHARGE

SUBJECT PROVISIONS ON POST-OPERATIONAL ACTIVITIES FOR GAMING SYSTEM ADMINISTRATORS AND BUSINESS-TO.

BUSINESS PROVIDERS

As part of the continuing review of existing policies to establish standardized post- operational requirements for Gaming System Administrators (GsA) and Business-to- Business (B2B) Providers in relation to the cancellation of their accreditation and to support the processing of Performance Cash Deposit (PCD) refund applications, please be informed that the PAGCOR Board of Directors (BOD), in its meeting on July 9,2026, approved the following:

1. Implementation of the following amendments to the Regulatory Framework for

the Accreditation of Gaming System Administrators Rev. No. O:

III.ACCREDITATION PROCEDURES FROM HI.ACCREDITATION PROCEDURES TO

accreditation, the GSA shall undertake the required post-operational activities 19. Upon voluntary cancellationof 19. Upon cancellation of accreditation, the provisions on activities shall apply: post-operational

prior to the refund of the PCD. a. Upon issuance by the EGLD of the

any other 'cause, the GSA shall notice of approval of the cancellation undertake the following post- voluntary application, revocation, or operational activities, as applicable, of accreditation, whether caused by within ninety (90) days from the date

MET Live Building, Central Business Park I-A, Macapagal Boulevard cor. EDSA Extension, Pasay City I300

(02) 8521-1542 / (02) 8522-0299 / (02) 8522-1357 /Website: www.pagcor.ph

accreditation: of notice of cancellation of

i. Eiectronic Gaming System (EGS) and Online from equipment/terminais and solely transactions only for a maximum period...of...sixty..(60...days. all gaming-related digital assets (OGP) shall Thereafter, the GSA shali remove for remain accessible fund Gaming withdrawal Platform

fully deactivate its EGS / OGP.

ii. Removal of all PAGCOR-related collaterals, including PAGCOR

logo,and any displayed copy of accreditation certificate/s from its office premises

a. The GSA shall be required to submit the following: b.Submit to the EGLD the dulyl accomplished Request for Refund of Performance Cash Deposit (EG Form No. 40) together with the following documentary requirements:

Board Resolution signifying the request for refund of PCD and the assignment/appointment of the transact/sign documents relative thereof; and authorized representative to i. Notarized relative thereto. signed by at ieast the majority of the request for refund of PCD and the assignment / appointment of the authorized representative to the Board of Directors signifying transact/sign Board the documents Resolution

I of Loss and a Board Resolution attesting the same shall bel presented. Original copy of corresponding Official Receipt (OR) issued by same is not available,an Affidavit PAGCOR for the PCD. if the ii. Original copy of corresponding ili.Notarized sworn affidavit stating a Board Resolution attesting the not available, an Affidavit of Loss and same shall also be presented. PAGCOR for the PCD.if the same is the following: Official Receipt (O.R.) issued by

: That the GSA has notified its following the cancellation of its contracted service accredited decommissioning entities on its PAGCOR-

accreditation;

That the GSA has removed all PAGCOR-related accreditation certificate from including PAGCOR logo, and any displayed collaterals, copy of

its office premises;

. That the GsA has removed all gaming-related digital assets fully deactivated its EGS/OGP from equipment / terminals and

: That the arrears with the GSA's utilities, suppliers, salaries of and stakeholders employees) have been paid; (i.e., rent,

: That the GSA acknowledges that liability for any unsettled EGS/OGP shall not diminish its the deactivation of

player funds arising from its operations during the period of accreditation, and that it remains fuily responsible for such obligations including any subsequently determined claims under applicable Philippine laws.

iv.Copy of latest General Information Sheet(GIS) and Beneficial

acknowledged/authenticated by the SEC Ownership Declaration form duly

v. Copy Incorporation of Certificate of

vi. Release, Waiver, and Quitclaim

C. The verification compliance CMED-EG with of shall the the conduct GSA'S post-

the same are undertaken by the where a corresponding report shall operational activities to ensure that GsA within the prescribed period, be submitted to the EGLD indicating the. results Of CMED-EG's verification.

the post-operational activities of cancellation The CMED-EG shall strictly monitor GSAs resulting of accreditation, from the

including but not limited to the full deactivation of EGS/OGP.

b. The EGLD shall evaluate and initiate the preparation of the PCD Schedule computation/verification of the final for the determination of outstanding amount for a refund. The same shall be forwarded to the PAGCOR's Accounting Department obligations and d. The EGLD shall evaluate and initiate the preparation of the PCD Schedule. Accounting Department (AD) for the computation/verification of the final The same shall be forwarded to the determination obligations amount for a refund. Of outstanding and

c. Upon compliance of the GSA with the G Upon compliance of the GSA with thel

activities, and the final amount for refund have been verified, the EGLD shail recommend to the PAGCOR against its PCD prior to the release of submission requirements, obligations to PAGCOR. Outstanding obligations if any shall be offset Board of Directors the refund of the GSA's PCD, net of any outstanding of post-operational documentary refund have been verified, the EGLD against its PCD prior to the release of submission requirements, activities, and the final amount for shall recommend to the PAGCOR obligations if any shall be offset Board of Directors the refund of the GSA's PCD, net of any outstanding obligations to PAGCOR. Outstanding Of post-operational documentary

the refund the refund.

2. Implementation of the foilowing amendments to the Regulatory Framework for the Accreditation of Gaming Affiliates and Support Service Providers Rev.

No. 1:

II.ACCREDITATION PROCEDURES FROM HI.ACCREDITATION PROCEDURES TO

21. Upon termination of operation or I 2 Affiliate or Support Service Provider shall undertake the required post- revocation of accreditation, the Game 21. Upon termination of operation or cancellation provisions on post-operational activities shall apply: of accreditation, the

operational activities prior to the refund of the PCD a. Upon issuance by the EGLD of the notice of approval of the cancellation

voluntary application, revocation, or of accreditation, whether caused by shall undertake the following post- operational activities, as applicable, within ninety (90) days from the date any other cause, the B2B Provider

of notice of cancellation of accreditation:

Items (i) and (ii) shall only apply to GCPs with live production facility and gaming studio set up

i. After the issuance of the notice of

submit to the EGLD a duly cancellation applicable). Paraphernalia (EG Form No. 37) paraphernalia currently located at the live production facility and gaming correct accomplished Closing inventory List of Gaming Equipment and enumerating the total inventory of all gaming studio by of equipment and set-up, certified CMED-EG accreditation, (as

Disposal of the electronic gaming machines or terminals, equipment through the following manner: t and/or paraphernalia gaming

Ship out of Philippine territory; : Transfer to another Return to its Supplier; or Provider: Service

a. The Game Affiliate or Support Service Provider shall be required to submit the following: ii.Submit to the EGLD a duly accomplished Transfer of Gaming Equipment Notification Form (EG Form No.13) Destruction.

I. Removal of all gaming-related

full deactivation of service system. digital assets from the gaming equipment I terminals, and/or the

iv. Removal of all PAGCOR-related collaterals, including PAGCOR

logo, and any displayed copy of accreditation/PTH certificate from its office premises / live production facility and gaming studio set-up.

b. Submit to the EGLD the duly accomplished Request for Refund of

Performance Cash Deposit (EG Form

documentary requirements: No. 40) together with the following

relative thereof; and Board Resolution signifying the request for refund of PCD and the assignment/appointment of transact I sign documents the authorized representative to i. Notarized Board Resolution signed for refund of pCD and' the transact/sign the documents relative by at least the majority of the Board of Directors signifying the request assignment / appointment of the authorized representative to

I. O.R.issued by PAGCOR for the available, an Affidavit of Loss the same shall be presented. Original copy of corresponding PcD. If the same is not and a Board Resolution attesting ti. Original copy of corresponding Official the PCD. if the same is not available, an Affidavit of Loss and a Board also be presented. thereto. Receipt(O.R.) issued by PAGCOR for Resolution attesting the same shall

iii. Notarized sworn affidavit stating the following:

o That B2B Provider has notified its contractedPAGCOR-accredited

decommissioning following the entities on its service

cancellation of its accreditation.

Thatthe logo, and any displayed copy of accreditation/PTH certificate from its collaterals, including PAGCOR removed office all B2B premises PAGCOR-related Provider has live

studio set-up. production facility and gaming

Thatthe B2B Provider has

removed all gaming-related digital assets from eguipment / terminals and fully deactivated its service system

. That the arrears with the B2B

requirement shall not apply to Provider's stakeholders (i.e., rent, utilities, suppliers, salaries of employees) have been paid. This Payment Channels.

iv. Copy of latest General Information Sheet (GIS) and Beneficial

Ownership Declaration form duly acknowledged/authenticated by the SEC

v. Copy of Certificate of Incorporation

vi. Release, Waiver, and Quitclaim

c. The verification of the B2B Provider's CMED-EG shall conduct

activities to ensure that the same are undertaken by the B2B Provider within compliance with the post-operational the prescribed period, where 2

submitted to the EGLD indicating the results of CMED-EG's verification. corresponding report shall be

d. The CMED-EG shall strictly monitor the post-operational activities of Providersresulting from B2B the

but not limited to the full deactivation cancellation of accreditation,including

of service system.

ii The EGLD shall evaluate and e. The EGLD shall evaluate and initiate the

initiate the preparation of the be forwarded to the Accounting PCD Schedule. The same shall Department determination computation/verification obligations of outstanding for of the and the preparation of the PCD Schedule. The Accounting Department (AD) for the same shall be forwarded to the determination of outstanding obligations and computation/verification of the final amount for a refund.

final amount for a refund

IN Upon compliance of the Game Affiliate or Support Service Upon compliance of the B2B Provider with the submission of documentary

Provider with the submission of requirements, post-operational activities,

post-operational activities, and been verified, the EGLD shall recommend to the PAGCOR documentary the final amount for refund have Board the refund of the PCD,net of any outstanding obligations to obligations if any shall be offset PAGCor. reguirements, Outstanding and the final amount for refund have been verified, the EGLD shall recommend to the PAGCOR Board of Directors the refund of the B2B Provider's PCD, net of any outstanding obligations to PAGCOR offset against its PCD prior to the release of the refund. Outstanding obligations if any shall be

against its PCD prior to refund.

3. The above table of amendments shall form part of the Regulatory Frameworks

under Item Nos. 1 and 2 and shall be designated as follows:

> Item 1 - Annex F of the Regulatory Framework for the Accreditation of

Gaming System Administrators Rev. No. 0; and Y Item 2 - Annex F the Regulatory Framework for the Accreditation of Gaming Affiliates and Support Service Providers Rev. No. 1.

4. The above amendments shall take effect upon approval of the Board of Directors.

For your information and guidance

Thank you.

JESSA ARIZR.FERNANDEZ

CC: AVP, AD AVP CEDEG OCCEO