Guidelines on the Electronic Submission of the BASEI III Net Stable Funding Ratio (NSFR) Report

BANGKO SENTRAL Ne PILIPINAS OFFICE OF THE DEPUW GOVERNOR FINANCIAT SUPERVISION SECTOR MEMORANDUM NO. M.2019.003 To : ALI UNIVERSAL AND COMMERCIAT BANKS (UKBs] AND THETR SUBSIDIARY BANKS AND NON-BANKS WITH QUASI BANKING FUNCTIONS {NBQBs) Subject : Guidelines on the Electronic submission of the BASEI lll Net stable Funding Ratio (NSFR) Report Pursuant to BSP Circular No. 1007 dated 06 June 2018 on the lmplementing Guidelines on the adoption of the Basel lll Framework on Liquidity Standards - Net Stable Funding Ratio (NSFR), the following submission guidelines shall be observed by all UKBs for the live implementation of the Circular beginning reporting period ended 31 January 2OL9: 1. The presently prescribed Data Entry Template (DET), corresponding control Prooflist (cP), and the newly prescribed certification Form (CF) of the NSFR Report can be downloaded from http://www.bsp.gov.ph/sES/reporting_templates or requested directly from the BSP-supervisory Data center (sDc). Attached as Annex A is the reconciliation rules of the NSFR report against the Financial Reporting Package. 2. The DET, together with the scanned cp and notarized cF duly certified and signed by the authorized officials of the reporting uKB, shall be electronically submitted to the Bangko sentral, through the supervisory Data center (sDC), on both solo and consolidated bases, in accordance with the following specifications: Reporting Solo Basis Consolidated Basis Details Frequency Monthly Quarterly Measurement End-of-month End-of-quarter Date 15 banking days from measurement date except for reporting Submission 30 banking days from period ended 3l January Deadline measurement date 20L9, which is due 25 banking days from measurement date E-mail address [email protected] NSFR <BSFI Name>, <Reference period> Subject format e.g. NSFR BSFI Name, 31 March 2019 A- Mobini St., Molole 1004 Monilo, Philippines . (6321 7o8-7tot . www.bsp.gov.ph . [email protected]

Filename with For DET: NSFR-solo For DET: NSFR-conso XLS file format For CP: NSFR-solo-control For CP: NSFR-conso- Filename with prooflist control prooflist PDF file format For CF: NSFR-solo- For CF: NSFR-conso- Certification Form Certification Form 3. Only one (1) DET and its corresponding CP and CF should be submitted for each applicable reporting period. Submissions containing more than one (1.) DET, one (1) CP, and one (1) CF will automatically be rejected and considered non-compliant with the BSP reporting standards. 4. Live implementation of the NSFR report for subsidiary banks and NBeBs shall be covered by a separate issuance. 5. uKBs that are unable to transmit electronically can submit the DET and its accompanying scanned cP and cF in compact disc (cD) or any portable storage device (e.g., USB flash drive) through messengerial or postal services within the prescribed deadline to: The Officer-ln-Charge Supervisory Data Center (5DC) Bangko Sentral ng Pilipinas 11th Floor, Multi-Storey Building BSP Complex, A. Mabinistreet, Malate 1004 Manila 6. fn accordance with BsP Memorandum No. M-2oL7-o2g dated 11 September 2OL7, only electronic submissions originating from officially registered e-mail address/es of UKBs shall be recognized and accepted by the sDC. same registered e-mail address/es shail be used by the sDC in electronically acknowledging the submitted report and transmitting the corresponding validation results. 7. Report submissions that do not conform to the above prescribed procedures shall not be accepted and thus, considered unsubmitted. lt likewise follows that only the files prescribed by the BSp for the report shall be accepted as compliant with the existing reportorial requirements subject to validation and applicable penalties for erroneous, delayed and / or unsubmitted reporting. For compliance. hnh^hdt" Sector-ln-Charge It F"bru.ry 2019

NSFR Validation Rules Annex A net St"bte f, ls RIN Particulars Schedule No. Total fype of Account Code/Formulation Instructions Amount Reconciliation EXTERNAI RECONCILIATION NSFRlO Total Deposits FRP-Sched 22 215000000000000000 x Use Total DeDosit Column 1.0/UNB Part lI-ASF 2 1 s00q)0o5@000000+2 1500000 10000(X)OOO x Use Amount Column NSFR20 )eferred Tax Liabilities FRP-8S 230700000000000000 x Use Total Column 1.0/UNB Part lI-ASF 2307000000@000000 x Use Amount Column Vlinority Interests (for consolidated NSFR3O FRP-85 Use Total Column. Value should always be zero for 'eport onlyl 3251sO000000000000 x 1.0/UNB SOLO reoorts Part lI-ASF 32s15000000000(x)00 x Use Amount Column Use Total Column. Amount should be zero if difference of Due to Head Office/Branches/Agencies (philippine Net due to (for foreign banl (2308s00o0o00o00o00-23o85ooooo15oooooo)- NSFR4O FRP-Schedule 20 branch ofa foreign bank) (excluding Unremitted branches) ( 15s2s0o000o0000000-1s525000oolsoooooo) x 1.0/uNB Profits) and Due from Head Office/Branches/Agencies (Philippine branch of a foreign bank) (excluding Losses in Operation) ofthe FRP Balance Sheet is negative. Part lI-ASF zgs308sm0()0000000 x Use Amount Column Cash on hand, checks and other cash NSFRSO FRP.BS 105050O0OO0O0O0000+ items x Use Total Column 1.0/UNB Pat lll-RSF 10s080000000000000 x Use Amount Column Bank reserves in the BSp (including NSFR60 FRP-BS 1051s0s00000000000 excess reseves) x Use Total Column 1,0/UNB Pat llI-RSF 10s150soo000000000 x Use Amount Column Ealance Sheet NSFRTO \ll claims on the BSP 105 150700000000000+10S 150900000000000+105 15200 0O00O00O00+ 140200000000 130000 x Use Total Column 3.o/FArL 12 Pat lll-RSF 1051s2s(X)000000000 Use Amount column. Amount in the NSFR should be less x than or equal to the amount in the FRP. NSFR8O Total Eligible Securities 1 10000000000000000+ 1 1s000000000000000+1952OOOO FRP.BS x 0000000000+19s250000000000000 Use TotalColumn 3.0/FArL

NSFR Validation Rules Annex A Type of Reconciliation Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. held at other Financial Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Use sum of Peso, Foreign Regular and Foreign Offices 140000000000800000+1402000OOOOo8OoOOO Accounts (Sch. 39) and peso-equivalent of FCDU/EFCDU Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Use Current and Past Due Columns Use Amount column. Amount in the NSFR should be or equal to the amount in the FRp. Use Current and Past Due Columns Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Use Total Column. Amount should be zero if difference of Due from Head Office/Branches/Agencies (philippine due from (for foreign bank branch of a foreign bank) (excluding Losses in FRP-Schedule 20 Operation) and Due to Head Office/Branches/Agencies (Philippine branch of a foreign bank) (excluding Unremitted Profits) of the FRp Balance Sheet is negative. Financial Standby Letters of Credit -

NSFR Validation Rules Annex A Net Stable Funding Ratio Report foi Type of Reconclllation Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. se Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Performance Standby Letters of - domestic (net of margin deposit) as a guarantee that a USE TOTAI COLUMN Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Performance Standby Letters of foreign (net of margin deposit) as a guarantee that a 410101000000100000+410 10000oooo2ooooo Use Amount column. Amount in the NSFR should be or equal to the amount in the FRp. Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. Trade Related Guarantees - Shipside Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRp. LCs - domestic (net of margin

NSFR Validation Rules Annex A RIN Particulars Schedule No. Total Type of Account Code/Formulation Instructions Amount Reconcillation Pat lll-RSF r150s0s@o000000fi) Use Amount column. Amount in the NSFR should be less X than or equal to the amount in the FRp. ;ight LCs - foreign (net of margin NSFR220 FRP-Sched 38 I 150s 10(X)000100000+42005 lepositI 1000000200000 x Use Total Column 3.o/tArL Pat lll-RSF 4150s1000000000000 Use Amount column. Amount in the NSFR should be lesr x than or equal to the amount in the FRP. Usance LCs - domestic (net of margin NSFR23O FRP-Sched 38 r1s100s0(xD01000q) deposit) x Use Total Column 3.0/FAil- Pat lll-RSF 41510050000000fft00 Use Amount column. Amount in the NSFR should be lesr x than or equal to the amount in the FRp. Usance LCs - foreign (net of margin NSFR24O FRP-Sched 38 115 10100OO0O100000+42010 deposit) 1000000200000 x Use Total Column 3.o/FArt Pat lll-RSF r15101000000000000 Jse Amount column. Amount in the NSFR should be lesr x :han or equal to the amount in the FRp. Deferred LCs - domestic (net of NSFR25O FRP-Sched 38 t15150500000100000 margin deposit) x Use Total Column 3.0/FAil. Pat lll-RSF 15150500000000000 Use Amount column. Amount in the NSFR should be less x than or equal to the amount in the FRp. Deferred LCs - foreign (net of margin NSFR2SO FRP-Sched 38 415151000000 deposit) x Use Total Column 3.o/FArr Pat lll-RSF r$$1000000000000 Use Amount column. Amount in the NSFR should be lesl x than or equal to the amount in the FRp. Revolving LCs - domestic (net of NSFR2TO margin deposit) arising from FRP-Sched 38 415200500000100000 x Use Total Column 3.0/FArL movement of goods and/or services Pat lll-RSF 41s200s0000o000000 Use Amount column. Amount in the NSFR should be lesr x than or equal to the amount in the FRP.

NSFR Validation Rules Annex A Net Ratio Type of Reconcilaation Revolving tCs - foreign (net of margin arising from movement of ls2o10o0o00100000+420201000q)0200000 Amount column. Amount in the NSFR should be or equal to the amount in the FRP. Amount column. Amount in the NSFR should be or equal to the amount in the FRP. for Commercial Papers lssued 100000000100000+425 100000000200000 Use Amount column. Amount in the NSFR should be or equal to the amount in the FRP. Use Amount column. Amount in the NSFR should be than or equal to the amount in the FRP.

NSFR Validation Rules Annex A Net Stable Funding Ratio Report for Universal/Commercial Eanks and their Subsidiary Eanks and NBqBs RIN Particulars Total Type of Schedule No. Account Code/Formulation Instructions Amount Reconciliation NSFR3SO Other Liabilities and Equities Part FNSFR )95050000000000(x)0 x Use Weighted Amount Column 1.0/UNB Part IFASF )9s0s0000000000000 x Use Weishted Amount Column NSFR39O Required Stable Fundine Part l-NSFR 195000000000000000 x Use Weighted Amount Column 1.0/uN8 Part lll-RSF 19s000000000000000 x Use Weishted Amount Column NSFR High-Quality Liquid Assets NSFR4OO Part l-NSFR 1050000o0s(X)000000 x Use Weighted Amount Column 1.0/UNB (HALA) Part lll-RSF 10s000000500000000 x Use Weiehted Amount Column )eposits Held at other Financial NSFR4lO Part l-NSFR x Use Weighted Amount Column 1.0/UNB nstutions Part lll-RSF 10s20000000(x)00000 x Use Weiehted Amount Column )ertorming Loans and Non-HQLA NSFR42O Part l-NSFR x Use Weighted Amount Column 1.0/UNB iecurities Part llI-RSF 1320s000(xno80(x)00 x Use Weighted Amount Column NSFR43O Other assets Part l-NSFR 19sss10000000000(x) x Use Weiehted Amount Column 1.0/UNB Part lll-RSF 19sss1fiD0@000000 x Use Weiehted Amount Column NSFRrt40 Cff-Balance Sheet Exposures Part l-NSFR r0009o(XxxxxD@ooo x Use Weighted Amount Column 1.0/UNB Part IIFRSF roo09mo00(m000(x) x Use Weighted Amount Column NSFR45O \,let Stable Fundinc Ratio Part FNSFR 990090@0000(xn000 x Use Weiehted Amount Column 1.0/UNB Part lI-ASF and Part lll- RSF 9950000000@0000@ / 19s000000000000000 x Use Weighted Amount Column fvpe of Reconciliation Rule . Straishtforward rules Formula generated rules 2.1. Same account with several columns 2.2. Combination of several accounts Conditional rules