Reportorial requirements on Personal Equity and Retirement Account (PERA)

BANeKo SeNrnaL NG FetLtptNAs OFFICE OF THE GOVERNOR ctRcutAR No. 880 Series of 2015 Subject: Reportorial requirements on Personal Equity and Retirement Account (pERA) The Monetary Board in its Resolution No. 509 dated 27 March 2015 approved the amendments to section 4L92e/4162N of the Manual of Regulations for Non_Bank Financial Institutions (MORNBFI); Subsection X191.2 of the Manual of Regulationsfor Banks (MORB); and Subsection X425.214425e.2 and Appendix 6/e-l and N-1 of the MORB/MORNBFt, respectively, relative to the implementation of PERA Act of 2008 and pERA Rules. BSP-supervised financial institutions engaging in PERA-related activities shall include in their periodic reports to BSP the results of their PERA operations. Amendments to the Financial Reporting Package for Banks (FRP), Simplified Financial Reporting Package for Rural and Cooperative Banks (SFRP), Financial Reporting Package for Trust lnstitutions (FRPTI), and Consolidated Statement of Condition (CSOC) for euasi-Banks/Non-Bank Financial Institutions will ensure proper reporting of PERA-related activities and reflect proper segregation of pERA assets. Section 1. The Financial Reporting Package (FRP) prescribed under Subsection Xi-91.2 of the MORB is hereby amended to revise the (a) Contingent Accounts, (b) Line ttem Instructions, and (c) specific reporting templates of Financial Reporting Package for Banks (FRP) and Simplified Financial Reporting Package for Rural a.nd cooperative Banks as follows: a. Contingent Accounts ,,XXX '9. Others (a) Late Deposit/Payment Received - x x x XXX (e) Securities Held under Custodianship by Bank Proper - x x x (i) PERA Securities Held Under Custodianship by Bank Proper - This refers to securit.ies held under PERA Custody agreement by the Bank proper under the PERA Act of 2009. Page L of8

XXX (i) Trust Department Accounts - This refers to the total accountabilities of the bank from its trust operations. ( i) Securities Held Under Custodianship by Trust Department - x x x (i.a) PERA Securities HeId Under Custodianship by Trust Department Thi-s ref ers to securities held under PERA Custody agreement by the Bank's Trust Department under the PERA Act of 2008. (ii1 PERA Assets Administered by Trust Department This refers to all assets held by Bank's Trust Department as PERA Administrator under the PERA Act of 2008. (j ) PERA Assets Administered by Bank Proper This refers to all assets held by Bank Proper as PERA Administrator under the PERA Act of 2008. (k) Other Contingent Accounts - This refers to the items which cannot be appropriately classified under any of the foregoing contingent accounts. b. Line ltem lnstructions "xxx "Schedule 22 - Deposit Liabilities - Classified as to Type of Deposit xxx Additional Information (1) Savings Deposit with Automatic Transfer - Report the amount of savings deposits with automatic transfer to demand deposit arrangement. (21 Non-Taxable - Report the amount of non-taxable deposits. (a) Personal Equity and Retirement Account Report the amount of deposits that are eligible PERA

fnvestment Products covered by the pERA Act of 2008. (b) Other Non-taxabl-e - Report the amount of non- taxable deposits which are not covered by the PERA Act of 2008. "xxx "xxx "Schedule 25 - Bonds Payable, Unsecured Subordinated Debt and Redeemable preferred Shares XXX Additional lnformation (1) Taxable - Report the amortized cost of taxable bonds payable and unsecured subordinated debt. (21 Personal Equity and Retirement Account Report. the amortized cost of non-taxable bonds payable and unsecured subordinated debt that are eligible PERA rnvestment Products covered by the PERA Act of 2009. ,,XXX "Schedule 38 - Off Balance Sheet Report the amount of the indicated contingent accounts as defined in the Manual of Accounts. "Schedules 38a, 38a1, 38a3 and 38a4 - Report by the PERA Administrator on Personal Equity and Retirement Account Report t.he total- PERA assets and accountabilit.ies of the PERA Administrator under the appropriate columns. For these particular schedures, the accounts as defined in the Manual of Accounts of the Financial Reporting package for Trust Institutions shall be used.

Additional Information (1) Total Number of personal Equity and Retirement Accounts - Report the total number of PERA under the appropriate columns. (2) Tota1 Number of Contributors Report the total number of Contributors. (a) Total- Number of Contributors who are Overseas Filipinos (OFs) (i) Number of Accounts - Report the total number of PERA owned bv overseas Filipinos. (ii) Total Assets - Report the total carrying amount of PERA assets owned brr overseas Filipinos. Overseas Filipinos are defined under the PERA Act of 2008 and its implementing rules and regulations. (b) Tot.al Number of Contributors who are non-OFs (i) Number of Accounts Report the total number of PERA owned bv non-overseas Filipinos. (ii) Total Assets - Report the total carrying amount of PERA assets owned by non- overseas Filipinos. (3) Basic Security Deposit - Report the value of security/ies for the faithful performance of PERA AdministraLor as prescribed under Section X95O/4960e and Appendix 34a/e-Zl-a of the Manual of Regrulations for Banks (MORB) and Manual of Regulations for Non- Bank Financial Institutions (MORNBFI), respectively. ,,XXX c. Reporting templates The reporting templates of the FRP (Annex A) for schedules 22, 25,38, 38a, 38a 1, 38a3 and 38a4; and the SFRP (Annex B) schedules 22, 25,38, and 38a1 are revised to include the PERA-related activities of banks.

Section 2. The Financial Reporting Package for Trust Institutions (FRpTt) prescribed under subsection x425.214425Q.2 of the MORB/MoRNBFI is hereby amended to revise the (a) Contractual Relationships of Trust lnstitutions, (b) Line ltem lnstructions, and (c) specific reporting templates of the FRpTI as follows: a. Contractual Relationships of Trust Institutions "xxx "ll. Other Fiduciary Services - This refers to trust/agency agreements other than those classified under ltem I wherein the trust institution may act as the depository of the assets and properties and shall manage the same in accordance with the provisions of the trust agreement. This shall be comprised of the following: t'xxx "(71 Custodianship-xxx (a) PERA Custodianship - This refers to custody agreemenL between the trust institution and the PERA Contributor as prescribed und.er the Personal Equity and Retirement Account (PERA) Act of 2008. ,,XXX " (10) PERA Administratorship This refers ro administration agreement between the trusc institution and the PERA contributor as prescribed under the personal- Equity and Retiremenl Account (PERA) Act of 2008. (11) Others This refers to other fiduciary services, which cannot be appropriately classified under any of the foregoing accounts. xxx "lV. Advisory/Consultancy - This refers to an engagement where trust institutions offer advisory/consultancy services primarily aimed to create wealth either through investments or other vehicles. Trust institutions offering advisory/consultancy services are presumed to possess the expertise on technical areas such as but not limited to tax, estate and retirement planning. Advisory/Consultancy services

exclude execution, settlement and account administration of advised transaction unless covered by a separate engagement established for such purpose. This al-so covers the investment management (advisory) agreement between a PERA Contributor and his desiqnated Investment Manager (Advisor) . "xxx b. Line ltem lnstructions ,,XXX "Schedules E1, E1a and E1b - Other Fiduciary Services - Unit Investment Trust Fund (urrF) "xxx "Schedules 82, E2a and F,2b - Report by t.he PERA Administrator on Personal Equity and Retj-rement Account Report t.he total PERA assets and accountabirities of the PERA Administrator under the appropriate col_umns. Additional Informati_on (1) Total Number of personal Equity and Retirement AccounLs - Report t.he total number of PERA under the appropriate columns. (2) Total Number of Contributors Renort the total number of Contributors. (a) Total Number of Contributors who are Overseas Filipinos (OFs ) (i ) Number of Accounts - Report the t.otal number of PERA owned by overseas Filipinos. (ii) Tota1 Assets - Report the total_ carrying amount of PERA assets owned by overseas Filipinos. Overseas Filipinos are defined under the PERA Act of 2008 and its impl_ementincr rules and regulations.

(b) Total Number of Contributors who are non-OFs (i ) Number of Accounts Report t.he total number of PERA owned by non-overseas Filipinos. (ii) Tota} Assets - Report. the total carrying amount of PERA assets owned bv non- overseas Filininos. (3 ) Basic Security Deposit - Report. the val_ue of security/ies for the faithful performance of PERA Administrator as prescribed under Section X96O/4960e and Appendix 34a/e-2ra of the Manua] of Regulations for Banks (MORB) and Manual- of Regulations for Non- Bank Financial rnstitutions (MORNBFI), respectively. "xxx c. Reporting templates The reporting templates of the FRPTI (Annex C) for the Main Report, Income Statement and schedules A1, A2, E, E2, E2a and E2b are revised to include the pERA- related activities of trust entities. Section 3. Section 4L92OJ4L52N of the Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) is also amended to revise the reporting template of the Consolidated Statement of Condition (CSOC) (Annex D) to reflect the PERA assets administered by the quasi- banks/non-bank financial institutions. Section 4. Appendices 6/e-3 and N-1 of the MORB/MORNBFI on list of reports required from banks/quasi-banks and non-bank financial institutions, respectively, are amended to include the Report by the Personal Equity and Retirement Account (PERA) Administrator as follows: Category Schedule Frequency Submission Deadline For Banks Schedules (Solo Report) A-1 Schedules 38a, 38a1, 38a3 and 38a4 Quarterly L5 banking days after end of reference quarter Schedules Consolidated Report) A-1 Schedules 38a Quarterly 30 banking days after end of reference quarter For Trust Institutions A-2 Schedules E2,E2a and E2b Quarterly 20 banking days after end of reference quarter

Section 5. The dissemination of revised schedules of the FRp, SFRp, FRpTI and CSOC shall be covered by a separate memorandum issuance. BSP-supervised financial institutions shall adopt the revised reporting templates effective reporting period ending 30 June ZOLl. Section 5. Effectivity. This Circular shall take effect fifteen (L5) days following its publication in the Official Gazette or in any newspaper of general circulation in the philippines. FOR THE MONETARY BOARD: 2lnuay zors

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Off- Balance Sheet ANNEX A Schedule 38 FRP

Report by the PelaoDal EquiEy ahd Retlrenenr account (PERA) ldnlnt€cralor ANNEX A rot3l anount

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Report on Trust and Other Fiduciary Services Annex C Schedule E FRPTI Other Fiduciary Accounts (Peso and FCDU / EFCDU) Tqtal Assets No. of Account Code FCDU EFCDU TOTAL Accounts Peso lnUS$ Peso Equiv. UITF (Sched E1 'r 001 00000000000000 U.U( (2) Court Trusts 1 001 50000000000000 0.00 0.00 0.0c 0.0( (a) Adminiskatorship 1 001 50500000000000 0.0( (b) Executorship 1 001 51 000000000000 0.0( (c) Guardianship 1 001 51 500000000000 0.0( (3) Legislated & Quasi-Judiciat Trust 1 00200000000000000 0.0( (4) Property Administratorship 1 00250000000000000 0.0( (5) Corporate Fiduciary Accounts 1 00300000000000000 0 0.0c 0.00 0.00 0.0( (a) Trust Under Indenture 1 00300500000000000 0.0( (b) Facility/Loan Aqency 1 00301 000000000000 0.0( (c) Transfer Agency 1 00301 500000000000 0.0( (o) uepository/Eeorganizaton 1 00302000000000000 0.0( (6) Escrow 1 003s0000000000000 0.0( (7) Custodianship 1 00400000000000000 0.00 0.0( 0.0c 0.0( (i) With Agency Aqreement 1 00400000500000000 0.0( (ii) Without Agency Agreement 1 00400001 000000000 0.0( PERA Custodianship 100400001005000000 0.0( (8) Safe!<eeping 1 00450000000000000 0.0( (9) Life Insurance Trust 1 00500000000000000 0.0( (10) PERA Adminiscratorship ische.l E2) 100520000000000000 C 0.0c 0.0c 0.00 0.0( S 1 00550000000000000 0.0( 1 00000000000000000 0.0c 0.0c 0.00 0.0(

Reporl by lhe Personal aquity and Rellrement Account (EERI) Adntnis!!a!or schedule E2 Annex C (l?:. anl FcDLr, / g9:DU) FRPTI

Repoi by lh6 Personal Equity and Retirement Account (PERA) Adnrinistretol Schedule E2a Annex C {P6$) FRPTI

Repod by the PeBonal Equity ard Retirereht Account (p€RA) Adhini3trator Schedule E2b Annex C (FCqu/EFCDU), FRPTI

Annex C Report on Trust and Other Fiduciary Services FRPTI Income Statement Account Description Peso FCDU'EFCDU Account Code TOTAL Aceounts ln US$ Peso Equiv. 'lduciary and Related Services lncome 'l ) Fees and Commissions 51 01 06000500000000 0.0c 0.0( 0.0( 0.0( (a) Trust 51 01 06000505000000 0.00 0.0c 0.0c 0.0( 1) UrTF 51 01 06000505410000 0.0c (2, InsUrullonat t rust Accounts 51 01 06000505420000 0.00 0.0c 0.0c 0.0( (i) Employee Benefit Accounts 51 01 06000505421000 0.0( (il) Hre-Need Accounts 51 01 06000505422000 0.0( (r il, 51 01 06000505429000 0.0( IJ,l InOtVIOUatACCOUntS 51 01 06000505440000 0.00 0.00 0.00 0.0( Fersonat I rust Accounts 51 01 06000505 441000 0.0( (ii) Personal Pension Fund 51 01 06000505 442000 0.0( (iii) Personal retirement Fund 51 01 06000505443000 0.0( (rv, Lrlners 51 01 06000505444000 0.0( (b) Other Fiduciary Services 51 01 0600051 0400000 0.00 0.00 0.0c 0.0( (1) Personal Equiry and netirement-EEE6iiE 5101-06000510410000 0.0( 510106000510420000 0.0( (c) Agency 51 01 0600051 5400000 0.00 0.00 0.00 0.0( '1) Institutional Agency Accounts 51 01 0600051 5430000 0.0( 0.00 0.00 0.0( (i) Employee Benefit Accounts 5101 0600051 5431 000 0.0( (ii) Pre-Need Accounts 51 01 0600051 5432000 0.0( (iii) Others 51 01 0600051 5439000 0.0( (2) IndividualAccounts 51010600051 5440000 0.0c 0.0( 0.0( 0.0( (r) F,ersonal pension Fund 51 01 0600051 s441000 0.0( (il, rersonat retrement Fun0 51 01 0600051 5442000 0.0( (ilr, umers 51 01 0600051 5449000 0.0( \ai /{ovtsory/Lonsutlancy 51 01 06000520400000 0.0c \ / opeoat r"urpose I rust 51 01 06000525400000 0.0( , Income 51 01 06001 000000000 0.0( orar l- rouctary and Ketated Services Income* 51 01 06000000000000 0.00 0.0c 0.0c 0.0( -APEr r5e5 U veiltpcilsauoryrnllge E engIlIS 61 0050000000000000 0.0( Lrcenses 61 01 00000000000000 0.0( o, vrner AqmtntsraUve Expenses 6101 50000000000000 0.0( 4) Depreciation/Amortization 61 0200000000000000 0.0( 5) Allocated lndirect Expenses 61 0350000000000000 0.0( o, Lrrner trxpenses 61 0900000000000000 0.0( Iotal Expen es 61 0000000000000000 0.0c 0.00 0.00 0.0( {ET TNCOME (LOSS) FROM FtDUCIARY ACT|V|IE- 920050000000000000 0.00 0.0c 0.0c 0.0( reflecteo In tne FRp-lncome statement

7-26-02-A, :t Industry: (Applicableto Investment Housel No me of F l4d nciol I nttitution Ft Code (0000@) CONSOTIDATED STATEMENT OF CONDTTION As of RECORD ASSETS AMOUNT NUMATR Cash on Hand 10 Checks and Cash ltems 20 Due from BsP-Reserves 30 Deposits in Eanks 40 toans / Receivables 50 Call Loans Receivable b. Mortgage Contrads Receivable 52 Other Loans / Receivable 53 d. Past Due loans / Receivable 54 Items in [itieation-loans / Receivable 55 f. Restrudured Loans 1 Fully kcured (Circular No. 159 dtd 6/13/9sl 57 2 Unsecured of P:diallv Secured 58 s. Past Due Restrudured toans 59 h. ltems in Litigation-Restructured Loans 60 Total Loans / Rec€ivables Less: Allowance for Probable tossess Loans/ Receivables - Nel ,nderuriting Accoun!Debt Securities 70 a. Underwriten Debt Sec. Purchased b. Accum. Market Gains {Lossessl UA 12 c. Recb'1.-Underwritten Debt Sec. Sold 73 Total Undeturiting Accounts - Oebt S€curities Irading Account Securities-toans 80 a. Gov t. Se(, Purchased under Resale Agreements 81 b. Gov't. Sec. Purchased under Cet. Of Assi8nments {CA) / a2 Panicipation with Recourse c. Govt. Sec. Purchased under Reverse Rep. Asreemehts with BSp 83 d. Priv. Debt Sec. / Commercial papers lcpsl purchased u e. Priv. Debt Sec. / CPs Purchased under Resale Asreements a5 t. Priv. Debt Sec. / CPs Sold under Reourchaie AprF. g. Prrv. Debt Sec. / CPs Purc. Under CA / pad. With Recourse Total Trading Accoont Securities - Loans tess: Allowance for Probable to3!e3s 88 Trading Account Securities - Loans - Net General loan loss Provision (Circ. 164 dtd 4h31981 90 ,nderwriting Account€quitv Sec. 100 Underwriting Equitv Sec. Purchased 101 b. Accum. Market Gains (Lossessl UA 102 Total Underuriting Accounts - Equitv Se(urities Recb'I.-Underuritten Equitv Sec. Sold 103 0 TradiniAccount Securitiestnvestment 104 Government Securities Purchased 105 b. Gov. Sec. Sold under RA 106 1 TradinS AccountSecurities-Equity 107 2 Available For Sale s€curities (ASSI l0 Available For Sale Securities-Gov'l I Accum. Market Geins (Lossess) ASS Gov b. Available For Sale Securities-Private t3 Accum. Market Gains (Lossess) ASS priv T4 c. Available for sale Securities-Foreiqn Accum. Market cains (Lossess) ForeiEn 13 lnvestment in Bonds & Other D€bt Ints t20 a. Government 21 1 Government sec, For Resewe pur. 2 Guarantee for Trust Fundions / Duties I Other Government Securities 24 Accum. Sond Discount{BODI Gov.t. 25 Premium Amor-lgODl Gov't. 26 Iotal Government - Net b. Private r27 Accum. Bond Discount-tBOqt private t2a AhorJgODl Private t29 c, Foreien Accum. Bond DiscountlBOD| Fore!8n Accum. Premium AmorlBODl For 132 fotal Foreign - Net Total tBo0l IBODI - Net

RECORD ASSETS AMOUNI NUMEIR 4 tquity Invedment in Allied / Non-Atlieo 140 less: Allowance for Prob, lossess 141 Equaty Investment - Net 5 Real Estate tor Sale/ Lease 150 6 Due from Heed Office / Branches 155 7 Real Propertv, Furniture. Fixtures & Eduiomenr 160 L8 Real and Other Pro. Owned or Acouired 170 Sales Contrad Receivable5 111 Less: Allowance for Prob. lossess t72 Real and olher Pro. Owned or Acquired - Net 9 Other Assets l& a. Account Receivables t81 Allowance for Prob. [ossess 182 143 b. Accrued lnterest Receivables 1& Allowance for Uncolledible Interest 185 Accrued Interest Receivables lNet) 186 Deferred IncomeTar tal d. Others 188 'OTAI. ASSETS 190 I.IABILITIES AND STOCKHOLDERS' RICORD EQUITY AMOUNT NUMAER LraE[.tTt€s '0 gills Payable 200 a. Deposits Substitute 201 b. InterbankBorrowings 202 Others 203 Total Bills Payable 1 Payable for Securities Purchased 2to 2 Eonds Payabl€ 220 I Accrued Taxes and Other ErDenses 230 4 Unearned Income & Other Det. Credits 240 250 OTAI- LIABII.ITIES 260 t STOC(HOLDERS' EOUITY 5 C.pital Sto(k 300 a, Pre{erred 301 302 c. Subscribed-Preferred 303 d. Subscribed-Common 304 Less: Subscription Re€eivables 305 qdditional Paid{n Caoital 106 f. [ess: Treasury Stock )o1 Total Capital Stocl 17 Retained Earnings 320 321 b ated for Trust Euriness 322 a 323 d. Appropriated,Others 324 Total Retained Earnings 8 Protit and loss Suhmarv 330 19 Net Unrealired 6ains / tossess on SAS 340 rc Appraisal Increment Reserve 350 'OTAL STOCXHOLDER'S EQUITY 350 OTAI. I-IABIUTIIS & STOCKHOLDERS' EOUITY 370 RECORD CONTINGENT ACCOUNTS AMOUNT NUMEER 400 a. Underwratten sec. Unsold 401 b. Bills Purchased/ sec. Sotd with Rec. 402 c Trust Dept. Acd.-Asset Sold/Held for 403 Other FiduciarV Ac( 404 Common Trust F0nds 405 3 Investment/ Fund Mngt. Accounts PEm AsseEs Administered by Trust Deparlment 401 1 Philippine Peso 2 US Dollar 412 OtherO/SGuarantees tssued (SpeciIy) 413 e. ltems Held under Custodianship 420 AsseLs Adminrscered by TH proper 2 g. Others(specify) 430