Quarterly report on credit and equity exposures to individuals/companies/ groups aggregating P1 million & above

Annex A INSTRUCTIONS FOR THE ACCOMPLISHMENT OF BSP 7-16-32A (UBs, KBs and IBs)/TB Form 15 (TBs)/BSP 7-26-24 (NBQBs, IHs & NBFIs) A. The report shall be accomplished quarterly by all Universal Banks (UBs), Commercial Banks (KBs), Islamic Banks (IBs), Thrift Banks (TBs), Non-Bank Financial Institutions with Quasi-Banking Functions (NBQBs), Investment Houses (IHs) with trust functions, and Non-Bank Financial Institutions (NBFIs) which are subsidiaries and affiliates of UBs, KBs, IBs, TBs, and NBQBs. B. Each reporting institution with or without exposure are required to submit a notarized control prooflist (Annex B) duly signed by the authorized officer to the Supervisory Reports and Studies Office (SRSO), Bangko Sentral ng Pilipinas. Institutions transmitting via cc:mail/lotus notes or internet shall likewise fax (fax #523-3461) the notarized control prooflist to SRSO. Indicate in the control prooflist the phrase “not applicable” if there is nothing to report on any or all of FORM1 to FORM6. Refer to Annex B-1 for sample formats. C. The report shall be submitted to the SRSO not later than 15 banking/business days from the end of the reference quarter. D. The report shall be submitted electronically (via cc:mail/lotus notes or internet) or in diskette media. The diskettes shall be properly labeled as to name of reporting institution and reference date. E. This is a category A-2 report. Late submission of reports shall be subject to the appropriate penalty prescribed under Subsection X162.2 of the Manual of Regulations (MOR) for Banks and Subsections 4162Q.3 and 4162N.3 of the MOR for Non-Banks. F. This is a consolidated report, i.e., head office and all its branches, agencies, etc., taken as a unit. The Trust Department/Investment Management Department shall accomplish a similar report, to be merged/appended to the consolidated report of the bank proper. G. The exposures of the Trust Department/Investment Management Department, in their capacity as trustee, fund manager, securities dealer/broker, or agent, must be included in the computation of the total exposures to an individual or company or to a group of individuals/companies. H. The report must show the actual data as of end of reference quarter as reflected in the records of the institution. I. This report will be used as basis for computer processing. Care should therefore be exercised towards accuracy of entries, avoiding alterations or modifications of file names, and data structure , i.e., field names, field lengths and field types. Any alterations or modifications in the file names or data structures shall be construed as an erroneous report and shall be subject to the appropriate penalty. J. This report shall include all credit accommodations and investments in debt and equity securities held by the financial institution to an individual/company or to a group of individuals/companies, when such credit and equity exposures aggregate to P 1 million or more.

Annex A K. The P 1 million exposure benchmark refers to the total exposure of the financial institution in the form of local or foreign currency denominated loans and receivables (Form 1), investments (Form 2), equity holdings (Form 3) and selected contingent accounts (Form 4). Specific allowance for probable losses set up/booked by the financial institution and loans/investments classification (Form 5) and selected balance sheet and income statement accounts (Form 6) pertain to borrowers in FORM 1 and issuers in Form 2. L. For institutions with borrowers with various types of loans, even if a single loan is less than P 1 million but the aggregate exposure is P 1 million or more, such exposure shall be included in the report. M. The report shall include exposure of less than P 1 million to an individual/company belonging to a group of individuals/companies if the total exposure to the same group aggregates to P1 million or more. N. Holding companies, subsidiaries, affiliates and sister companies shall be included in determining the group of companies. In addition, the reporting institution shall determine which individual/company shall be considered as belonging to a group based on its assessment of credit information when loans were granted or collateral business was considered. ACCOMPLISHMENT OF THE FORM A. All files must be submitted in a .dbf format using the prescribed data structure (Annex C) of this Circular Letter. B. All amounts should be in absolute value (do not round-off). At no time should the amounts be less than zero. C. Foreign currency–denominated lending and investments shall be revalued in accordance with the Guidelines on Revaluation. Past due accounts should be revalued if their translation at currency exchange rates will result in realizing foreign exchange losses (in case of a devaluing foreign currency). On the other hand, these accounts need not be revalued if the prevailing exchange rate becomes higher and translation thereof will result in realizing a profit D. All entries must be in UPPERCASE. E. Borrower/issuer/entity/accountee/counter party should be entered as: 1. For individuals, separate by comma as in: SURNAME, FIRST NAME MIDDLE NAME 2. For institutions, DO NOT use abbreviations or acronyms; use SEC registered names.

Annex B BSP 7-16-32A (UBs, KBs and IBs) Original - SRSO TB Form 15 (TBs) DEADLINE: 15 business days from end BSP 7-26-24 (NBQBs, IHs and NBFIs) of reference quarter Revised, August 2003 Name of Reporting Institution Bank/Non-Bank Code QUARTERLY REPORT ON CREDIT AND EQUITY EXPOSURES TO INDIVIDUALS/COMPANIES/GROUPS AGGREGATING P 1 MILLION AND ABOVE Control Proof List As of Quarter Ended ________________, ____ Number of Records Total Amount Loans and Receivables (Form1) 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Investments (Form2) 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Equity Holdings (Form3) 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Selected Contingent Accounts (Form4) A. Letters of Credit/Guarantee/Underwriting Debt Securities 1. Amount Unavailed in Peso/Peso Equivalent 2. Amount Unavailed in US Dollar B. Derivatives 1. Notional Amount in Peso/Peso Equivalent 2. Notional Amount in US Dollar Specific Allowance for Probable Losses (Form5) 1. Amount of Specific Allowance for Probable Losses Selected BS & IS Accounts (Form6) I of the above-mentioned Institution do solemnly swear that the above statement is true to the best of my knowledge and belief. ____________________________________ (President / Exec. Vice President) SUBSCRIBED AND SWORN TO BEFORE ME this ___ day of ______________, 20__ affiants exhibiting his/her Community Tax Certificate No. ________________ issued at ______________________ on ________________ . ____________________________________ NOTARY PUBLIC Doc. No. ________ Page No. ________ Book No. ________ Series of 20 ______

Annex B-1 BSP 7-16-32A (UBs, KBs and IBs) Original - SRSO TB Form 15 (TBs) DEADLINE: 15 business days from end BSP 7-26-24 (NBQBs, IHs and NBFIs) of reference quarter Revised, August 2003 Name of Reporting Institution Bank/Non-Bank Code QUARTERLY REPORT ON CREDIT AND EQUITY EXPOSURES TO INDIVIDUALS/COMPANIES/GROUPS AGGREGATING P 1 MILLION AND ABOVE Control Proof List As of Quarter Ended ________________, ____ Number of Records Total Amount Loans and Receivables (Form1) not applicable not applicable 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Investments (Form2) not applicable not applicable 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Equity Holdings (Form3) not applicable not applicable 1. Outstanding Amount in Peso/Peso Equivalent 2. Outstanding Amount in US Dollar Selected Contingent Accounts (Form4) A. Letters of Credit/Guarantee/Underwriting Debt Securities not applicable not applicable 1. Amount Unavailed in Peso/Peso Equivalent 2. Amount Unavailed in US Dollar B. Derivatives not applicable not applicable 1. Notional Amount in Peso/Peso Equivalent 2. Notional Amount in US Dollar not applicable not applicable Specific Allowance for Probable Losses (Form5) 1. Amount of Specific Allowance for Probable Losses Selected BS & IS Accounts (Form6) not applicable I of the above-mentioned Institution do solemnly swear that the above statement is true to the best of my knowledge and belief. ____________________________________ (President / Exec. Vice President) SUBSCRIBED AND SWORN TO BEFORE ME this ___ day of ______________, 20__ affiants exhibiting his/her Community Tax Certificate No. ________________ issued at ______________________ on ________________ . ____________________________________ NOTARY PUBLIC Doc. No. ________ Page No. ________ Book No. ________ Series of 20 ______

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 1 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DATA STRUCTURE FOR THE QUARTERLY REPORT ON CREDIT AND EQUITY EXPOSURES TO INDIVIDUALS / COMPANIES / GROUPS AGGREGATING P1 MILLION AND ABOVE FORM 1  LOANS and RECEIVABLES File Name : FORM1 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 1 BKCODE N 6 Bank/Non-Bank Code Should be in the list of valid bank/non-bank codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BOOKCDE N 2 Book Code 11 – Peso Regular accounts 12 – Foreign Regular accounts 20 – FCDU accounts 30 – Foreign Office accounts The following codes should be used only for TRUST DEPARTMENT ACCOUNTS - 41 – Trust Dept Acct - Peso account 42 – Trust Dept Acct - FCDU account The following codes should be used only for 4 TRUSTYP N 1 Trust Type Code TRUST DEPARTMENT ACCOUNTS (book code 41 or 42): 1 – Trust & Other Fiduciary Acct. (TOFA) 2 – Common Trust Fund (CTF) 3 – Investment Management Account (IMA) 4 – TOFA – Others 5 BORRNAME C 60 Borrower Name For individuals, separate by comma as in: SURNAME, FIRST NAME MIDDLE NAME For institutions, do not use abbreviations or acronyms; use SEC registered names. Use UPPERCASE. 6 TIN C 20 Tax Identification No. Tax ID of Borrower. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 7 BORRTYPE N 2 Borrower Type 10 – National Government 11 – Local Government 31 – Government Financial Corporation 32 – Gov’t Non-Financial Corporation 33 – Semi-Gov't/Gov't Instrumentalities and Agencies 37 – Commercial Bank 38 – Other Local Bank 39 – Other Financial Intermediary/NBQB 42 – Private Non-Financial Corporation 50 – Individual 60 – Single Proprietorship 70 – Partnership 80 – Cooperative

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 2 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 8 RELATION N 1 Borrower’s Relationship to 1 – Director Lending Bank / DOSRI Indicator 2 – Officer 3 – Stockholder 4 – Related Interest 5 – Employee 9 INDUSTRY N 5 Main Line of business / Purpose of Refer to 1994 Philippine Standard Industrial Loan of the Borrower - Industry Classification (PSIC) Manual for list of valid Classification Code industry classification code. For institutions, indicate the main line of business For individuals, indicate the purpose of loan - Ÿ If the funds are to be used to finance business owned, e.g. to finance operations of retail business, to finance operations of power plant owned, to finance operations of shoe factory, indicate PSIC of the business; Ÿ If the funds are to be used to finance car/housing loan, or for other personal use indicate PSIC for personal consumption (95000 – valid PSIC code) 10 LOANTYPE N 3 Loan Type Code 1204 02 11 – Demand Loans (GL CODE for TRUST : 1204 04 12 – Bills Discounted 4020602) 1204 06 13 – Time Loans 1204 08 14 – Mortgage Contract Receivable 1204 14 15 – Loans and Discounts - Foreign For UBs, KBs, IBs & 1204 16 16 – Peso Loans - FCDU/EFCDU TBs only - 1206 02 17 – Agrarian Reform Loans 1206 04 18 – Other Agri Credit Loans 1208 02 19 – Development Incentive Loans - PD 717 For UBs, KBs, only - 1210 02 20 – Export Bills Purchased 1210 04 21 – Bills Purchased - Clean 1210 06 22 – Bills Purchased - Documentary For UBs, KBs 1212 02 23 – Import Bills & IBs only 1212 04 24 – Import Bills Under Trust Receipts (TR) For UBs, KBs & IBs 1212 06 25 – Domestic Bills Under (TR) only 26 – Customers’ Liability for this Bank’s 1214 Acceptances Outstanding 27 – Restructured Loans - fully secured 1216 0202 Cir. No. 169 dated 07/13/98 28 – Restructured Loans - unsecured or 1216 0204 partially secured 1202 00 30 – Interbank Loans Receivable 1434 00 31 – Accounts Receivable For FCs only - 1204 05 32 – Lease Contracts Receivable For FCs & Cr Card 1204 07 33 – Receivables Financed Companies only - Underwriting Accounts - For UBs & IHs 1218 02 81 – Underwritten Debt Securities Purchased only - 1218 04 82 – Receivables - Underwritten Debt Securities Sold

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 3 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) TAS – Loans: (GL CODE for TRUST : 1220 02 91 – Gov’t Securities Purchased under 4020602) Resale Agreements 1220 04 92 – Gov’t Securities Purchased under Certificates of Assignments / Participation with Recourse 1220 06 93 – Gov’t Securities Purchased under Reverse Repurchase Agreements with BSP 1220 08 94 – Private Debt Securities / Commercial Papers (CPs) Purchased 1220 10 95 – Private Debt Securities / CPs under Purchased Resale Agreements 1220 12 96 – Private Debt Securities / CPs Sold Repurchase Agreements 1220 14 97 – Private Debt Securities / CPs Purchased under Certificates of Assignments / Participation with Recourse 1220 16 98 – Private Debt Securities Sold under Certificates For FCs & IHs only - of Assignment (CA)/Participation with Recourse 11 STATCODE N 1 Loan Status Code - 1 – Current 2 – Past Due 3 – Items in Litigation (ITL) 12 NPLICODE N 1 Non-Performing Loan (NPL) 0 – Not NPL Status Code - 1 – NPL (per BSP Circular No. 202 dated 1999/05/27) 13 GUARDEP N 15 2 Amount of Guarantee Deposit For FCs only and Loan Type Code = 32 14 LEASETYP N 2 Code for Leased Type 31 – Heavy Equipment 32 – Machinery 33 – Cars 34 – Trucks 35 – Office Equipment 36 – Other Movables 15 OSPESO N 15 2 Outstanding Amount in Peso/Peso Equivalent Accumulate all transactions with common 16 OSDOLR N 15 2 Outstanding Amount in US Dollar loan type and security code for one record entry. 17 OSORIG N 15 2 Outstanding Amount in Original Currency Refer to Annex E for the list of valid currency 18 CURR C 3 Code of Original Currency codes. Should be in the CCYYMMDD format. 19 DUEDTE N 8 Latest due date Fill in 99999999 to indicate various due dates, for multiple transaction with the same loan type . 20 AMTSEC N 15 2 Amount Secured Sum of AMTSEC and AMTUNSEC should equal the OSPESO At no time should AMTSEC or the AMTUNSEC be less than zero. AMTSEC should not be greater than APPRSVAL (appraised value of the collateral)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 4 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 21 SECCODE N 2 Security Code 21 – REM – Insured by Home Financing Commission (HFC) 22 – REM - Not Insured by HFC 31 – Chattel Mortgage 41 – Holdout vs. Peso Dep./Dep. Subs. (DS) 42 – Holdout vs. FCDU Deposit of Resident 43 – Holdout vs. FCDU Dep of Non-resident 44 – Assignment of / Pledge of Government Securities (GS) 45 – Cash Margin Deposit 46 – Assign. of Export LC/PO/Sales and/or Service Contract 47 – Guaranteed by Rep. of the Phils. (RP) 48 – Guaranteed by National Shelter Program (NSP) 49 – Guaranteed by HIGC - Mortgage and Guaranty and Credit Insurance Program 50 – Guaranteed by HMDF - Expanded Housing Loan Program (EHLP) 51 – Guaranteed by Foreign Institution 61 – Shares of Stock of Other Bank/ NBFI - PSE Listed 62 – Shares of Stock of Other Bank/ NBFI -Unlisted 63 – Shares of Stock of Other Firms - PSE Listed 64 – Shares of Stock of Other Firms - Unlisted 65 – Deed of Assignment of Accounts Receivable 66 – Mortgage Trust Indenture 90 – Other Securities 22 APPRSVAL N 15 2 Latest Appraised Value of Security APPRSVAL (appraised value of security) should be filled up only if SECCODE = 21, 22 & 31 APPRSVAL (appraised value security) should not be less than AMTSEC (Amount Secured) 23 APPRSDTE N 8 Latest Appraisal Date of Security APPRSDTE (appraisal date of security should be filled up if APPRSVAL is not equal to ZERO) Should be in the CCYYMMDD format. 24 AMTUNSEC N 15 2 Amount Unsecured 25 CMNAME C 60 For Unsecured Loan only- Name of Co-maker/ Guarantor / Surety For individuals, separate by comma as in: SURNAME, FIRST NAME MIDDLE NAME For institutions, do not use abbreviations or acronyms; use SEC registered names. Use UPPERCASE. Should be filled up only for SL Acct. No. 121802 - UNDERWRITING DEBT SECURITIES PURCHASED (loan type 81) 26 GAIN N 15 2 Accumulated Market Gains/(Losses) Refer to Manual of Accounts

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 5 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FORM 2  INVESTMENTS File Name : FORM2 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) 1 BKCODE N 6 Bank/Non-Bank Code Should be in the list of valid bank/non-bank codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BOOKCDE N 2 Book Code 11 – Peso Regular accounts 12 – Foreign Regular accounts 20 – FCDU accounts 30 – Foreign Office accounts The following codes should be used only for TRUST DEPARTMENT ACCOUNTS - 41 – Trust Dept Acct - Peso account 42 – Trust Dept Acct - FCDU account 4 TRUSTYP N 1 Trust Type Code The following codes should be used only for TRUST DEPARTMENT ACCOUNTS (book code 41 or 42): 1 – Trust & Other Fiduciary Acct. (TOFA) 2 – Common Trust Fund (CTF) 3 – Investment Management Account (IMA) 4 – TOFA – Others 5 ISSUER C 60 Name of Issuer/Obligor of debt DO NOT use abbreviations or acronyms. instruments. Use only SEC registered names. Use UPPERCASE. 6 TIN C 20 Tax Identification No. Indicate the BIR issued Tax Identification Number of the issuer. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 7 INDUSTRY N 5 Main Line of business / Purpose of Refer to 1994 Philippine Standard Industrial Loan of the Borrower - Industry Classification (PSIC) Manual for list of valid Classification Code industry classification code. For institutions, indicate the main line of business For individuals, indicate the purpose of loan - Ÿ If the funds are to be used to finance business owned, e.g. to finance operations of retail business, to finance operations of power plant owned, to finance operations of shoe factory, indicate PSIC of the business; Ÿ If the funds are to be used to finance car/housing loan, or for other personal use indicate PSIC for personal consumption (95000 – valid PSIC code)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 6 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) 8 BORRTYPE N 2 Issuer Type Code 10 – National Government 11 – Local Government 31 – Government Financial Corporation 32 – Gov’t Non-Financial Corporation 33 – Semi-Gov't/Gov't Instrumentalities and Agencies 37 – Commercial Bank 38 – Other Local Bank 39 – Other Financial Intermediary/NBQB 42 – Private Non-Financial Corporation 50 – Individual 60 – Single Proprietorship 70 – Partnership 80 – Cooperative 9 INVCODE N 2 Investments Type Code TAS – Investments: 1320 02 11 – Government Securities Purchased 1320 04 12 – Gov’t Securities Sold Under Repurchase Agreement Investment in Bonds & Other Debt Instruments (IBODI) 1350 02 15 – Government 1350 04 16 – Private 1350 06 17 – Foreign Available for Sale Securities (ASS) 1340 02 25 – Government 1340 06 26 – Private 1340 10 27 – Foreign The following codes should be used only for TRUST DEPARTMENT ACCOUNTS (Book Code 41 or 42): TRUST – Investments 10 – Gov’t Securities with Guarantee 21 – Gov’t Securities without Guarantee 22 – Money Market or Deposit Substitute Instrument 29 – Other Securities and Debt Instruments 35 – Asset-Backed Securities Should be filled up only for Trust Type 1 or 3 60 – CTF–Own Trust Department 70 – CTF–Other Bank’s Trust Department 10 STATCODE N 1 Investments Status Code - 1 – Current 2 – Past Due 3 – Items in Litigation (ITL) 11 NPLICODE N 1 0 – Not NPI Non-Performing Investments 1 – NPI (debt instruments/securities whose (NPI) Status Code - principal and/or interest is unpaid for thirty (30) days or more after maturity date)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 7 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) 12 AMTPESO N 15 2 Amount Outstanding in Peso/Peso Equivalent Accumulate all transactions with common 13 AMTDOLR N 15 2 Amount Outstanding in US Dollar investment type and security code for one Amount Outstanding in Original record entry. 14 AMTORIG N 15 2 Currency 15 CURR C 3 Code of Original Currency Refer to Annex E for the list of valid currency codes. Sum of AMTSEC and AMTUNSEC should equal the 16 AMTSEC N 15 2 Amount Secured AMTPESO At no time should AMTSEC or the AMTUNSEC be less than zero. AMTSEC should not be greater than APPRSVAL (appraised value of the collateral) 17 SECCODE N 2 Security Code 21 – REM – Insured by Home Financing Commission (HFC) 22 – REM - Not Insured by HFC 31 – Chattel Mortgage 41 – Holdout vs. Peso Dep./Dep. Subs. (DS) 42 – Holdout vs. FCDU Deposit of Resident 43 – Holdout vs. FCDU Dep of Non-resident 44 – Assignment of / Pledge of Government Securities (GS) 45 – Cash Margin Deposit 46 – Assign. of Export LC/PO/Sales and/or Service Contract 47 – Guaranteed by Rep. of the Phils. (RP) 48 – Guaranteed by National Shelter Program (NSP) 49 – Guaranteed by HIGC - Mortgage and Guaranty and Credit Insurance Program 50 – Guaranteed by HMDF - Expanded Housing Loan Program (EHLP) 51 – Guaranteed by Foreign Institution 61 – Shares of Stock of Other Bank/ NBFI - PSE Listed 62 – Shares of Stock of Other Bank/ NBFI -Unlisted 63 – Shares of Stock of Other Firms - PSE Listed 64 – Shares of Stock of Other Firms - Unlisted 65 – Deed of Assignment of Accounts Receivable 66 – Mortgage Trust Indenture 90 – Other Securities

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 8 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) 18 APPRSVAL N 15 2 Latest Appraised Value of Security APPRSVAL (appraised value of security) should be filled up only if SECCODE = 21, 22 & 31 APPRSVAL (appraised value security) should not be less than AMTSEC (Amount Secured) 19 APPRSDTE N 8 Latest Appraisal Date of Security APPRSDTE (appraisal date of security should be filled up if APPRSVAL is not equal to ZERO) Should be in the CCYYMMDD format. 20 AMTUNSEC N 15 2 Amount Unsecured Should be filled up only for INVESTMENTS IN BONDS AND OTHER DEBT INSTRUMENTS (IBODI) (INVCODE 15 to 17) AND TRUST DEPARTMENT ACCOUNTS (INVCODE 10, 21 & 29) 21 DISCOUNT N 15 2 Accumulated Bond Discount 22 AMORT N 15 2 Accumulated Premium Amortization Should be filled up only for SL Acct. No. 134000 - AVAILABLE FOR SALE SECURITIES (ASS) (investment types 25 to 27) 23 GAIN N 15 2 Accumulated Market Gains/(Losses) Refer to Manual of Accounts

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 9 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FORM 3  EQUITY HOLDINGS File Name : FORM3 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) Should be in the list of valid bank/non-bank 1 BKCODE N 6 Bank/Non-Bank Code codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BOOKCDE N 2 Book Code 11 – Peso Regular accounts 12 – Foreign Regular accounts Code for TRUST DEPARTMENT ACCOUNTS 41 – Peso Regular account 4 TRUSTYP N 1 Trust Type Code Code for TRUST DEPARTMENT ACCOUNTS (book code 41): 1 – Trust & Other Fiduciary Acct. (TOFA) 2 – Common Trust Fund (CTF) 3 – Investment Management Account (IMA) 4 – TOFA – Others 5 ENTITY C 60 Name of Entity DO NOT use abbreviations or acronyms. Use only SEC registered names. Use UPPERCASE. Indicate the BIR issued Tax Identification 6 TIN C 20 Tax Identification No. Number of the entity. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 7 ENTITYPE N 2 Type of Entity Code Domestic: 10 – National Government 11 – Local Government 31 – Government Financial Corporation 32 – Gov’t Non-Financial Corporation 33 – Semi-Gov't/Gov't Instrumentalities and Agencies 37 – Commercial Bank 38 – Other Local Bank 39 – Other Financial Intermediary/NBQB 42 – Private Non-Financial Corporation Abroad: 21 – Subsidiaries 29 – Other Entities Abroad 8 INDUSTRY N 5 Main Line of business / Purpose of Refer to 1994 Philippine Standard Industrial Loan of the Borrower - Industry Classification (PSIC) Manual of Reference Files Classification Code for list of valid industry classification code. For institutions, indicate the main line of business For individuals, indicate the purpose of loan - Ÿ If the funds are to be used to finance business owned, e.g. to finance operations of retail business, to finance operations of power plant owned, to finance operations of shoe factory, indicate PSIC of the business; Ÿ If the funds are to be used to finance car/housing loan, or for other personal use indicate PSIC for personal consumption (95000 – valid PSIC code)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 10 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL DESCRIPTION FIELD NAME TYPE LENGTH DP VALID VALUES D (GL Acct Code) 9 EQTYPE N 2 Type of Equity Investment Code Applicable Only to - UBs, KBs, FCs & IHs 1360 11 – Equity Investments 1310 02 31 – Underwritten Equity Sec. Purchased UBs & IHs 1310 06 32 – Receivables – Underwritten Equity Securities Sold UBs, KBs & IHs 1330 40 – Trading Account Equity Securities The following codes should be used only for (GL CODE for TRUST : TRUST DEPARTMENT ACCOUNTS 4020602) (book code = 41): 31 – Short-Term Equity – Stocks Listed in the Stock Exchange 32 – Short-Term Equity – Stocks Not Listed in the Stock Exchange 40 – Shares of Stock – Long-Term Equity 10 INVTYPE N 2 Investment Type Code 11 – Allied Financial Undertaking 12 – Allied Non-Financial Undertaking 20 – Non-Allied Undertaking 11 STKCLASS N 1 Class of Stock Code 1 – Preferred 2 – Common 12 PARVALUE N 9 4 Par Value per Share 13 SHARES N 9 Number of Shares Acquisition Cost in Peso/Peso 14 ACQPESO N 15 2 Equivalent 15 ACQDOL N 15 2 Acquisition Cost in US Dollar 16 ACQORIG N 15 2 Acquisition Cost in Original Currency 17 BOOKVAL N 15 2 Total Book Value Total capital accounts of the issuing corporation divided by the number of shares outstanding multiplied by the number of shares owned. Where there are different classes of stocks, the capital accounts should first be apportioned to each type of stock. Amount should be in percent, as in 70.5 for a 18 PCNT N 7 4 Percent to Total Equity 70.5% owned entity instead of 0.705 Amt Outstanding in Peso/Peso 19 AMTPESO N 15 2 Equivalent 20 AMTDOLR N 15 2 Amt Outstanding in US Dollar 21 AMTORIG N 15 2 Amt Outstanding in Orig. Currency Refer to Annex E for the list of valid currency 22 CURR C 3 Code of Original Currency codes. 23 GAIN N 15 2 Accumulated Market Should be filled up only for UNDERWRITTEN Gains/(Losses) 1310 02 EQUITY SECURITIES PURCHASED (investment type 31) Amount set up against current operations to provide for losses (e.g. decline in market, book 24 VALRES N 15 2 Booked Valuation Reserve value on equity investments or long-term equity investment), this account is also known as "Allowance for Probable Losses ". 25 BOOKDTE N 8 Date Booked (of Valuation Reserve) Should be in the CCYYMMDD format.

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 11 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FORM 4  SELECTED CONTINGENT ACCOUNTS File Name : FORM4 FIEL TYP LENGT DESCRIPTION FIELD NAME DP VALID VALUES D E H (GL Acct Code) 1 BKCODE N 6 Bank/Non-Bank Code Should be in the list of valid bank/non-bank codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BOOKCDE N 2 Book Code 11 – Peso Regular accounts 12 – Foreign Regular accounts 20 – FCDU accounts 30 – Foreign Office accounts 4 ACCTEE C 100 Name of Accountee/Counter Party DO NOT use abbreviations or acronyms. Use only SEC registered names. Use UPPERCASE. 5 TIN C 20 Tax ID Number Indicate the BIR issued Tax Identification Number of the accountee. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 6 INDUSTRY N 5 Main Line of business / Purpose of Refer to 1994 Philippine Standard Industrial Loan of the Borrower - Industry Classification (PSIC) Manual of Reference Files for Classification Code list of valid industry classification code. For institutions, indicate the main line of business For individuals, indicate the purpose of loan - Ÿ If the funds are to be used to finance business owned, e.g. finance operations of retail business, finance operations of power plant owned, finance operations of shoe factory, indicate PSIC of the business; Ÿ If the funds are to be used to finance car/housing loan, other personal use indicate PSIC for personal consumption (95000 – valid PSIC code) Selected Contingent Accounts 7 CONTYPE N 2 LETTERS OF CREDIT - Type Code 4002 08 10 – Deferred Letters of Credit 4002 12 20 – Stand-by Letters of Credit 4002 25 – Regular Letters of Credit GUARANTEES ISSUED - 4004 02 31 – Shipside Bonds Guarantees Issued 4004 02 32 – Airway Bills Guarantees Issued 4004 04 33 – Foreign Loans Guarantees Issued 34 – Foreign-Performance Bonds Guarantees Issued 4004 06 39 – Other Guarantees Issued UNDERWRITING DEBT SECURITIES - For UBs, KBs, IBs & IHs 4042 00 40 – Underwriting Debt Securities Unsold only -

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 12 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL TYP LENGT DESCRIPTION FIELD NAME DP VALID VALUES D E H (GL Acct Code) Selected Contingent Accounts 7 CONTYPE N 2 DERIVATIVES - Type Code 4020 00 50 – Forward Exchange Sold 4024 00 51 – Forward Rate Agreement Sold 4028 02 52 – Financial Options Bought - Call Option Sold 4028 04 53 – Financial Option Bought - Put Option Sold 4028 06 54 – Financial Options Sold - Call Option Sold 4028 08 55 – Financial Options Sold - Put Option Sold 4034 02 56 – Interest Rate Swap Receivable - Fixed 4034 04 57 – Interest Rate Swap Receivable - Floating 4036 02 58 – Interest Rate Swap Payable - Fixed 4036 04 59 – Interest Rate Swap Payable - Floating Should be filled up only for GUARANTEES, LETTERS OF CREDIT ACCOUNTS and UNDERWRITING DEBT SECURITIES Sum of AMTPESO and UNAVPESO should equal the 8 VALPESO N 15 2 Face Value in Peso/Peso Equivalent VALPESO. Sum of AMTDOLR and UNAVDOLR should equal 9 VALDOL N 15 2 Face Value in US Dollar the VALDOL. Sum of AMTORIG and UNAVORIG should equal the 10 VALORIG N 15 2 Face Value in Original Currency VALORIG. Indicate total amount in Peso/Peso Equivalent of Amount Availed in Peso/Peso 11 AMTPESO N 15 2 drawings made against the letter of Equivalent credit/guarantee. Indicate total amount in US Dollar of drawings 12 AMTDOLR N 15 2 Amount Availed in US Dollar made against the letter of credit/guarantee. Indicate total amount in Original Currency of 13 AMTORIG N 15 2 Amount Availed in Original Currency drawings made against the letter of credit/guarantee. Amount Unavailed in Peso/Peso Indicate total amount in Peso/Peso Equivalent the 14 UNAVPESO N 15 2 Equivalent undrawn balance of the letter of credit/guarantee. Indicate total amount in US Dollar the undrawn 15 UNAVDOLR N 15 2 Amount Unavailed in US Dollar balance of the letter of credit/guarantee. Indicate total amount in Original Currency the 16 UNAVORIG N 15 2 Amount Unavailed in Original Currency undrawn balance of the letter of credit/guarantee. Should be filled up only for DERIVATIVE ACCOUNTS - Notional Amount in Peso/Peso Indicate total notional amount in Peso/Peso 17 DRVPESO N 15 2 Equivalent Equivalent of derivative accounts. Indicate total notional amount in US Dollar of 18 DRVDOLR N 15 2 Notional Amount in US Dollar derivative accounts. Indicate total amount in Original Currency of 19 DRVORIG N 15 2 Notional Amount in Original Currency derivative accounts.

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 13 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FIEL TYP LENGT DESCRIPTION FIELD NAME DP VALID VALUES D E H (GL Acct Code) Should be filled up for GUARANTEES, LETTERS OF CREDIT, UNDERWRITING DEBT SECURITIES and DERIVATIVE ACCOUNTS Refer to Annex E for the list of valid currency 20 CURR C 3 Code of Original Currency codes. Should be filled up only for GUARANTEES, LETTERS OF CREDIT ACCOUNTS and UNDERWRITING DEBT SECURITIES 21 SECURITY N 2 Security Code 21 – Cash 22 – Holdout on Deposits/Dep. Substitute 29 – Others 22 APPRSVAL N 15 2 Latest Appraised Value of Security APPRSVAL (appraised value of security) should be filled up only if SECURITY = 29 (e.g. Chattel Mortgage, REM - Insured or Not Insured by HFC) 23 APPRSDTE N 8 Latest Appraisal Date of Security APPRSDTE (appraisal date of security should be filled up if APPRSVAL is not equal to ZERO) Should be in the CCYYMMDD format. 24 DOSRIND N 1 DOSRI Indicator Code Should be filled up only for - (Letters of Credit type = 20 and Book Code = 11) 1 – DOSRI 2 – Non-DOSRI

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 14 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FORM 5  SPECIFIC ALLOWANCE FOR PROBABLE LOSSES & LOANS/INVESTMENTS CLASSIFICATION File Name : FORM5 NOTE - Specific allowance for probable losses set up/booked by the financial institution and loans/investments classification pertain to borrowers in FORM 1 and issuers in FORM 2 . DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 1 BKCODE N 6 Bank/Non-Bank Code Should be in the list of valid bank/non-bank codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BOOKCDE N 2 Book Code 11 – Peso Regular accounts 12 – Foreign Regular accounts 20 – FCDU accounts 30 – Foreign Office accounts The following codes should be used only for TRUST DEPARTMENT ACCOUNTS - 41 – Trust Dept Acct - Peso account 42 – Trust Dept Acct - FCDU account The following codes should be used only for 4 TRUSTYP N 1 Trust Type Code TRUST DEPARTMENT ACCOUNTS (book code 41 or 42): 1 – Trust & Other Fiduciary Acct. (TOFA) 2 – Common Trust Fund (CTF) 3 – Investment Management Account (IMA) 4 – TOFA – Others 5 BORRNAME C 60 Borrower/Issuer Name For individuals, separate by comma as in: SURNAME, FIRST NAME MIDDLE NAME For institutions, do not use abbreviations or acronyms; use SEC registered names. Use UPPERCASE. 6 TIN C 20 Tax ID Number Indicate the BIR issued Tax Identification Number of the accountee/counter party. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 7 INDUSTRY N 5 Main Line of business / Purpose of Refer to 1994 Philippine Standard Industrial Loan of the Borrower - Industry Classification (PSIC) Manual for list of valid Classification Code industry classification code. For institutions, indicate the main line of business For individuals, indicate the purpose of loan - Ÿ If the funds are to be used to finance business owned, e.g. to finance operations of retail business, to finance operations of power plant owned, to finance operations of shoe factory, indicate PSIC of the business; If the funds are to be used to finance car/housing Ÿ loan, or for other personal use indicate PSIC for personal consumption (95000 – valid PSIC code)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 15 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 8 LOANTYPE N 3 Loan Type Code 1204 00 10 – Loans and Discounts (Sum of "LOANTYPE" codes 11, 12, 13, 14, 15, 16, 32 and 33 in FORM 1 ) 20 – Agra. Reform/Other Agri. Credit Loans - PD 1206 00 717 (Sum of "LOANTYPE" codes 17 and 18 in FORM 1 ) 1208 00 30 – Development Incentive Loans - PD 717 1210 00 40 – Bills Purchased (BP) (Sum of "LOANTYPE" codes 20, 21 and 22 in FORM 1 ) 1212 00 50 – Customer Liability on Bills/Drafts Under LC/TR (Sum of "LOANTYPE" codes 23, 24 and 25 in FORM 1 ) 1214 00 60 – Customers’ Liability for this Bank’s Acceptances Outstanding 1216 0202 71 – Restructured Loans - fully secured Cir. No. 169 dated 07/13/98 1216 0204 72 – Restructured Loans - unsecured or partially secured 1202 00 75 – Interbank Loans Receivable 1434 00 76 – Accounts Receivable Underwriting Accounts - For UBs & IHs 1218 02 81 – Underwritten Debt Securities Purchased only - 1218 04 82 – Receivables - Underwritten Debt Securities Sold TAS – Loans: 1220 08 94 – Private Debt Securities / Commercial Papers (CPs) Purchased 1220 10 95 – Private Debt Securities / CPs under Purchased Resale Agreements 1220 12 96 – Private Debt Securities / CPs Sold Repurchase Agreements 1220 14 97 – Private Debt Securities / CPs Purchased under Certificates of Assignments / Participation with Recourse For FCs & IHs only - 1220 16 98 – Private Debt Securities Sold under Certificates of Assignment (CA)/Participation with Recourse Instruments 9 INVCODE N 2 Investments Type Code 1350 00 (IBODI) The following codes should be used only for TRUST DEPARTMENT ACCOUNTS (Book Code 41 or 42): TRUST – Investments 21 – Gov’t Securities without Guarantee 29 – Other Securities and Debt Instruments 35 – Asset-Backed Securities

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 16 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 10 SECCODE N 2 Indicate Security Code, 21 – REM – Insured by Home Financing if loan/investment is Commission (HFC) secured. 22 – REM - Not Insured by HFC 31 – Chattel Mortgage 41 – Holdout vs. Peso Dep./Dep. Subs. (DS) 42 – Holdout vs. FCDU Deposit of Resident 43 – Holdout vs. FCDU Dep of Non-resident 44 – Assignment of / Pledge of Government Securities (GS) 45 – Cash Margin Deposit 46 – Assign. of Export LC/PO/Sales and/or Service Contract 47 – Guaranteed by Rep. of the Phils. (RP) 48 – Guaranteed by National Shelter Program (NSP) 49 – Guaranteed by HIGC - Mortgage and Guaranty and Credit Insurance Program 50 – Guaranteed by HMDF - Expanded Housing Loan Program (EHLP) 51 – Guaranteed by Foreign Institution 61 – Shares of Stock of Other Bank/ NBFI - PSE Listed 62 – Shares of Stock of Other Bank/ NBFI -Unlisted 63 – Shares of Stock of Other Firms - PSE Listed 64 – Shares of Stock of Other Firms - Unlisted 65 – Deed of Assignment of Accounts Receivable 66 – Mortgage Trust Indenture 90 – Other Securities 11 STATCODE N 1 Loans/Investments Status Code - 1 – Current 2 – Past Due 3 – Items in Litigation (ITL) 12 NPLICODE N 1 Non-Performing 0 – Not NPL/I Loans/Investments (NPL/I) 1 – NPL (per BSP Circular No. 202 Status Code - dated 1999/05/27) NPI (debt instruments/securities whose principal and/or interest is unpaid for thirty (30) days or more after maturity date)

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 17 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) Accumulate all transactions with common loan type (LOANTYPE ) and security code (SECCODE ) 13 SPFCLOSS N 15 2 Specific Allowance for Probable Losses / investment type (INVTYPE ) and security code (SECCODE ) for one record entry. Amount of specific allowance for probable losses should not exceed total outstanding amount in peso/peso equivalent (OSPESO - FORM 1 ) / (AMTPESO - FORM 2 ). Should be in the CCYYMMDD format. Date Booked (of Specific Allowance for Fill in 99999999 to indicate various booked 14 BOOKDTE N 8 Probable Losses) dates, for multiple transaction with the same loan/investment type. 15 BCLASS N 1 Bank Loan/Investment Classification 1 – Unclassified Code 2 – Especially Mentioned BSP Circular No. 247 dated 2000/06/02 3 – Substandard Secured 4 – Substandard Unsecured 5 – Doubtful 6 – Loss

Annex C BSP 7-16-32A (UBs, KBs and IBs) Page 18 of 18 TB Form 15 (TBs) BSP 7-26-24 (NBQBs, IHs and NBFIs) Revised August 2003 FORM 6  SELECTED BALANCE SHEET & INCOME STATEMENT ACCOUNTS [Latest Available AUDITED FINANCIAL STATEMENTS (AFS)] NOTE - Information pertains to borrowers in FORM 1 and issuers in FORM 2 . Data should be one record per entity. File Name : FORM6 DESCRIPTION FIELD FIELD NAME TYPE LENGTH DP VALID VALUES (GL Acct Code) 1 BKCODE N 6 Bank/Non-Bank Code Should be in the list of valid bank/non-bank codes Indicate the reference date (end of reporting 2 REFDATE N 8 Reference Date quarter). Should be in the CCYYMMDD format. 3 BORRNAME C 60 Borrower/Issuer Name Borrower/Issuer Name applicable only to sole proprietorship, partnership or corporation. Do not use abbreviations or acronyms; use SEC registered names. Use UPPERCASE. Indicate the BIR issued Tax Identification Number 4 TIN C 20 Tax Identification No. (TIN) of the borrower/issuer. Include hyphens. Do not put invalid data such as “000-000-000”, “xxxxxx”, “999999”, “N/A” or “in process”. 5 INDUSTRY N 5 Main Line of business of the Borrower - Refer to 1994 Philippine Standard Industrial Industry Classification Code Classification (PSIC) Manual of Reference Files for list of valid industry classification code. Indicate the main line of business of the borrower. 6 TOTASSET N 15 2 Total Assets 7 TOTLIABS N 15 2 Total Liabilities 8 STCKHLEQ N 15 2 Total Stockholders’ Equity 9 GROSSREV N 15 2 Gross Revenue 10 TOTEXPNS N 15 2 Total Expenses 11 INTEXPNS N 15 2 Interest Expenses 12 NETINCOM N 15 2 Net Income/(Loss) 13 FINSDTE N 8 Date of the Latest Audited Financial Should be in the CCYYMMDD format Statement

Annex D MAPPING OF MODIFICATIONS Page 1 of 5 FORM1 - LOANS and RECEIVABLES FIELDNAMES FIELD DESCRIPTIONS BSP CL dated BSP CL dated BSP CL dated 2003 AUGUST 2001 MAY 1998 JANUARY 1 Bank/Non-Bank Code BKCODE BKCODE BKCODE 2 Reference Date REFDATE REFDATE TRDATE 3 Book Code BOOKCDE BOOKCDE BOOK_CDE 4 Trust Type Code TRUSTYP TRUSTYP 5 Borrower Name BORRNAME BORRNAME BORROWER 6 TIN TIN TIN TIN 7 Borrower Type Code BORRTYPE BORRTYPE 8 Borrower’s Relationship to Lending Bank Code RELATION 9 Industry Classification Code to be Financed INDUSTRY INDUSTRY IND_CDE 10 Loan Type Code LOANTYPE LOANTYPE CREDIT_TYP 11 Loan Status Code STATCODE 12 Non-Performing Loans (NPL) Status Code NPLICODE 13 Guarantee Deposit For FCs only and Loan Type GUARDEP GUAR_DEP 14 Leased Type Code Code = 29 LEASETYP LEASE_TYP 15 Outstanding Amount in Peso/Peso Equivalent OSPESO OSPESO TOTAL_AMT 16 Outstanding Amount in US Dollar OSDOLR OSDOLR 17 Outstanding Amount in Original Currency OSORIG OSORIG 18 Code of Original Currency CURR CURRCDE 19 Latest Due Date DUEDTE DUEDTE 20 Amount Secured AMTSEC AMTSEC SEC_AMT 21 Security Code SECCODE SECCODE COLL_TYP 22 Latest Appraised Value of Security APPRSVAL SECAPAMT COLL_AMT 23 Latest Appraisal Date of Security APPRSDTE SECAPDTE 24 Amount Unsecured AMTUNSEC AMTUNSEC UNSEC_AMT 25 Co-Maker’s Name CMNAME CMNAME 26 Accumulated Market Gains/(Losses) - UDS GAIN GAIN 27 Booked Valuation Reserve VALRES 28 Booking Date of Valuation Reserve BOOKDTE 29 Code for Nationality of Borrower NATION 30 Code for Residency of Borrower RESIND 31 Business Undertaking UNDERTKE 32 ITL Indicator Code ITLIND 27 Account Type ACCTYPE 28 Risk Indicator Code RISKIND 29 Bank Loan Classification Code BCLASS 30 Branch Code BRCODE 31 Batch Number BATCH 32 Institution Code INST_CDE 33 Form Code FORM_CDE 34 Current Balance CUR_BAL 35 Past Due PAST_DUE

Annex D MAPPING OF MODIFICATIONS Page 2 of 5 FORM2 - INVESTMENTS FIELDNAMES FIELD DESCRIPTIONS BSP CL dated BSP CL dated BSP CL dated 2003 AUGUST 2001 MAY 1998 JANUARY 1 Bank/Non-Bank Code BKCODE BKCODE BKCODE 2 Reference Date REFDATE REFDATE TRDATE 3 Book Code BOOKCDE BOOKCDE BOOK_CDE 4 Trust Type Code TRUSTYP TRUSTYP 5 Name of Issuer/Obligor of debt instruments ISSUER ISSUER BORROWER 6 TIN TIN TIN TIN 7 Industry Classification Code to be Financed INDUSTRY INDUSTRY IND_CDE 8 Issuer Type Code BORRTYPE 9 Investments Type Code INVCODE DEBTYPE CREDIT_TYP 10 Investments Status Code STATCODE 11 Non-Performing Investments (NPI) Status Code NPLICODE 12 Amount Outstanding in Peso/Peso Equivalent AMTPESO AMTPESO TOTAL_AMT 13 Amount Outstanding in US Dollar AMTDOLR AMTDOLR 14 Amount Outstanding in Original Currency AMTORIG AMTORIG 15 Code of Original Currency CURR CURRCDE 16 Amount Secured AMTSEC 17 Security Code SECCODE 18 Latest Appraised Value of Security APPRSVAL 19 Latest Appraisal Date of Security APPRSDTE 20 Amount Unsecured AMTUNSEC 21 Accumulated Bond Discount DISCOUNT DISCOUNT 22 Accumulated Premium Amortization AMORT AMORT 23 Accumulated Market Gains/(Losses) GAIN GAIN 24 Booked Valuation Reserve VALRES 25 Booking Date of Valuation Reserve BOOKDTE 26 Face Value in Peso/Peso Equivalent VALPESO FACE_VAL 27 Face Value in US Dollar VALDOL 28 Maturity Date MATDTE 29 Risk Indicator Code RISKIND 30 Branch Code BRCODE 31 Batch Number BATCH 32 Institution Code INST_CDE 33 Form Code FORM_CDE

Annex D MAPPING OF MODIFICATIONS Page 3 of 5 FORM3 - EQUITY HOLDINGS FIELDNAMES FIELD DESCRIPTIONS BSP CL dated BSP CL dated BSP CL dated 2003 AUGUST 2001 MAY 1998 JANUARY 1 Bank/Non-Bank Code BKCODE BKCODE BKCODE 2 Reference Date REFDATE REFDATE TRDATE 3 Book Code BOOKCDE BOOKCDE BOOK_CDE 4 Trust Type Code TRUSTYP TRUSTYP 5 Name of Entity ENTITY ENTITY BORROWER 6 TIN TIN TIN TIN 7 Type of Entity Code ENTITYE ENTITYE 8 Industry Classification Code to be Financed INDUSTRY INDUSTRY IND_CDE 9 Type of Equity Investment Code EQTYPE EQTYPE 10 Investment Type Code INVTYPE 11 Class of Stock Code STKCLASS STKCLASS CLASS_STCK 12 Par Value Per Share PARVALUE PARVALUE PAR_VAL 13 Number of Shares SHARES SHARES NO_SHARES 14 Acquisition Cost in Peso/Peso Equivalent ACQPESO ACQPESO ACQ_COST 15 Acquisition Cost in US Dollar ACQDOL ACQDOL 16 Acquisition Cost in Original Currency ACQORIG ACQORIG 17 Total Book Value BOOKVAL BOOKVAL BOOK_VAL 18 Percent to Total Equity PCNT PCNT 19 Amount Outstanding in Peso/Peso Equivalent AMTPESO AMTPESO 20 Amount Outstanding in US Dollar AMTDOLR AMTDOLR 21 Amount Outstanding in Original Currency AMTORIG AMTORIG 22 Code of Original Currency CURR CURRCDE 23 Accumulated Market Gains/(Losses) GAIN GAIN 24 Booked Valuation Reserve VALRES VALRES 25 Booking Date of Valuation Reserve BOOKDTE BOOKDTE 26 Branch Code BRCODE 27 Batch Number BATCH 28 Institution Code INST_CDE 29 Form Code FORM_CDE 30 Dividend Receivable DIVD_RCVD

Annex D MAPPING OF MODIFICATIONS Page 4 of 5 FORM4 - SELECTED CONTINGENT ACCOUNTS FIELDNAMES FIELD DESCRIPTIONS BSP CL dated BSP CL dated BSP CL dated 2003 AUGUST 2001 MAY 1998 JANUARY 1 Bank/Non-Bank Code BKCODE BKCODE BKCODE 2 Reference Date REFDATE REFDATE TRDATE 3 Book Code BOOKCDE BOOKCDE BOOK_CDE 4 Name of Accountee ACCTEE ACCTEE BORROWER 5 TIN TIN TIN TIN 6 Industry Classification Code to be Financed INDUSTRY INDUSTRY IND_CDE 7 Selected Contingent Accounts Type Code CONTYPE LCTYPE LC_TYP 8 Face Value in Peso/Peos Equivalent VALPESO VALPESO 9 Face Value in US Dollar VALDOL VALDOL 10 Face Value in Original Currency VALORIG VALORIG 11 Amount Availed in Peso/Peso Equivalent AMTPESO 12 Amount Availed in US Dollar AMTDOLR 13 Amount Availed in Original Currency AMTORIG 14 Amount Unavailed in Peso/Peso Equivalent UNAVPESO UNAVPESO 15 Amount Unavailed in US Dollar UNAVDOLR UNAVDOLR 16 Amount Unavailed in Original Currency UNAVORIG UNAVORIG 17 Notional Amount in Peso/Peso Equivalent DRVPESO 18 Notional Amount in US Dollar DRVDOLR 19 Notional Amount in Original Currency DRVORIG 20 Code of Original Currency CURR CURRCDE 21 Security Code SECURITY SECCODE COLL_TYP 22 Latest Appraised Value of Security APPRSVAL SECAPAMT COLL_AMT 23 Latest Appraisal Date of Security APPRSDTE SECAPDTE 24 DOSRI Indicator Code DOSRIND 25 Status Code STATUS 26 Branch Code BRCODE 27 Batch Number BATCH 28 Institution Code INST_CDE 29 Form Code FORM_CDE

Annex D MAPPING OF MODIFICATIONS Page 5 of 5 FORM5 - SPECIFIC ALLOWANCE FOR PROBABLE LOSSES & LOANS/INVESTMENTS CLASSIFICATION FIELDNAMES FIELD DESCRIPTIONS BSP CL dated BSP CL dated BSP CL dated 2003 AUGUST 2001 MAY 1998 JANUARY 1 Bank/Non-Bank Code BKCODE BKCODE BKCODE 2 Reference Date REFDATE REFDATE TRDATE 3 Book Code BOOKCDE BOOKCDE BOOK_CDE 4 Trust Type Code TRUSTYP TRUSTYP 5 Borrower/Issuer Name BORRNAME BORRNAME BORROWER 6 TIN TIN TIN TIN 7 Industry Classification Code to be Financed INDUSTRY INDUSTRY IND_CDE 8 Loan Type Code LOANTYPE LOANTYPE CREDIT_TYP 9 Investments Type Code INVCODE DEBTYPE CREDIT_TYP 10 Security Code SECCODE SECCODE 11 Loans/Investments Status Code STATCODE 12 Non-Performing Loans/Investments (NPL/I) Status Code NPLICODE 13 Specific Allowance for Probable Losses SPFCLOSS VALRES 14 Booking Date of Specific Allowance for Probable Losses BOOKDTE BOOKDTE 15 Bank Loan/Investment Classification Code BCLASS BCLASS

Annex E LIST OF CURRENCY CODES ARA Argentine Peso JPY Japanese Yen AUD Australian Dollar KRW Korean Won ATS Australian Schillings KWD Kuwait Dinar BHD Bahrain Dinar LUF Luxembourg BEF Belgian Franc MYR Malaysian Dollar BRE Brazilian Cruzeiro MXP Mexican Peso BRN Brunei Dollar NLG Netherland Guilder CAD Canadian Dollar NZD New Zealand Dollar DKK Danish Crone NOK Norwegian Krone DEM Deutsche Mark PKR Pakistan Rupee AED Dirham PHP Philippine Peso GBP Eng Pound Sterling PTE Portugal Escudo EUR Euro Currency SAR Saudi Rial ECU Euro Currency Unit SGD Singapore Dollar FIM Finland Markka ZAR South African Rand FRF French Franc ESP Spanish Peseta GRD Greece Drachma SEK Swedish Kroner HKD Hongkong Dollar CHF Swiss Franc INR Indian Rupee SYP Syrian Pound IDR Indonesian Rupiah TWD Taiwan Dollar IQD Iraq Dinar THB Thailand Baht ILE Irish USD US Dollar ITL Italian Lira VEB Venezuelan Bolivar