Guidelines on the Submission of the Supplemental Report to the Financial Reporting Package (FRP) on Modified and Restructured Loans

MEMORANDUM NO. M-2022-__ 008 OFFICE OF THE DEPUTY GOVERNOR FINANCIAL SUPERVISION SECTOR To : ALL BANKS, TRUST CORPORATIONS (TCs) AND NON-STOCK SAVINGS AND LOANS ASSOCIATIONS (NSSLAs) Subject : Guidelines on the Submission of the Supplemental Report to the Financial Reporting Package (FRP) on Modified and Restructured Loans In line with BSP Memorandum No. M-2022-001 dated 11 January 2022 on the submission of Supplemental Report to the FRP on Modified and Restructured Loans by all covered BSFIs, the following are the submission guidelines that shall be observed beginning report as of end-September 2021: A. Submission Guidelines 1. All BSFIs under the FRP Framework shall use the Supplemental Report to the FRP Data Entry Template (DET) and its corresponding Control Prooflist (CP) which can be downloaded from www.bsp.gov.ph/ses/reporting_templates or directly requested from BSP-Department of Supervisory Analytics (DSA) through [email protected]. In requesting the said files, covered BSFIs shall follow the prescribed format as the subject, [REQUEST] FRP_SRL Template. 2. All covered BSFIs shall submit the Supplemental Reports to the FRP (Solo and Consolidated basis) DET and CP as of end- September 2021 and end-December 2021 through the [email protected] on or before 15 February 2022. The supplemental reports for the periods beginning end- January 2022 shall be submitted to DSA within the following deadlines:

Industry Deadline UKBs/ 15 banking days after end of reference month for TBs solo basis and 30 banking days after end of reference quarter for consolidated basis RBs/ TCs 15 banking days after end of reference quarter NSSLAs 30 calendar days after end of reference quarter 3. All covered BSFIs shall apply the prescribed format for the subject: FRP_SRL<space>BSFI Name,<space><Reference period> For example, To : [email protected] Subject : FRP_SRL BSFI Name, 30 September 2021 and using the prescribed file naming convention, as illustrated below: File File Name File Format DET FRP_SRL-basis1 xls CP FRP_SRL-basis-CP2 pdf 4. All covered BSFIs shall only use e-mail addresses officially registered with the DSA in electronically submitting reports in accordance with BSP Memorandum No. M-2017-028 dated 11 September 2017. The same registered e-mail address/es shall be used by the DSA in acknowledging the submitted reports. 5. All covered BSFIs that are unable to transmit electronically can submit the DET and CP in any portable storage device (e.g. USB flash drive) through messengerial or postal services within the prescribed deadline addressed to: The Department Head Department of Supervisory Analytics (DSA) Bangko Sentral ng Pilipinas 11th Floor, Multi-Storey Building BSP Complex, A. Mabini Street, Malate 1004 Manila 1 Where basis is the type of report (i.e., SOLO or CONSO), i.e., FRP_SRL-SOLO.xls, FRP_SRL-CONSO.xls 2 Where basis is the type of report (i.e., SOLO or CONSO), i.e., FRP_SRL-SOLO-CP.pdf, FRP_SRL-CONSO-CP.pdf

6. Queries regarding the Supplemental Reports to the FRP, its related regulations and guidelines shall be sent via e-mail to [email protected] following the prescribed format for the subject, [INQUIRY] FRP_SRL. B. Important Reminders 1. The following may result in an erroneous or failed submission: a. Failure to use an officially registered e-mail address; b. Failure to use the prescribed subject line or reporting date; c. Failure to use the correct templates; d. Transmitting to the wrong e-mail address; and e. Failure to use the prescribed file names and file format. 2. Report submissions that do not conform with the prescribed procedures shall not be accepted and will be considered non- compliant with the existing reportorial requirements subject to applicable penalties for late and/or erroneous submission. For compliance. Digitally signed by Chuchi G. Fonacier Date: 2022.02.07 10:50:17 +08'00' CHUCHI G. FONACIER Deputy Governor 07 February 2022