Guidelines on the Resumption of Submission of Reports to the BSP-Financial Supervision Sector (BSP-FSS)

OFFICE OF THE DEPUTY GOVERNOR FINANCIAL SUPERVISION SECTOR 063 MEMORANDUM NO. M-2020-___ To : All BSP-Supervised Financial Institutions (BSFIs) Subject : Guidelines on the Resumption of Submission of Reports to the BSP- Financial Supervision Sector (BSP-FSS) The Monetary Board (MB), in its Resolution No. 992 dated 6 August 2020, approved the following guidelines on the resumption of submission of reports by BSP-supervised financial institutions (BSFIs) to the BSP-Financial Supervision Sector. A. Level 1 Reports 1. Level 1 Reports that were due for submission during the months of March to September 2020 and with reference cut-off dates until 31 August 2020 will be submitted in tranches as provided under Annex A. 2. Regular submission of Level 1 Reports will resume for reports with reference cut-off dates starting from the month of September 2020 in accordance with the timelines prescribed under existing regulations. B. Level 2 Reports 1. Level 2 Reports that fall due from March 2020 until November 2020 will be submitted on or before 31 December 2020. In the case of a Level 2 report that covers several reporting periods as indicated in Annex B, the BSFI may consolidate such reports into a single submission. The submitted reports will be counted as one (1) report for purposes of determining compliance with submission deadlines; and 2. Regular submission of Level 2 Reports will resume for reports that fall due starting from the month of December 2020 in accordance with the timelines prescribed under existing regulations. C. Transactional Reports 1. Transactional Reports that fall due from March 2020 until August 2020 will be required to be submitted on or before 30 November 2020. In the case of a transactional report that covers several reporting periods, the BSFI may consolidate such reports into a single submission. The submitted reports will be counted as one (1) report for purposes of determining compliance with submission deadlines; and A. Mabini St., Malate 1004 Manila, Philippines * (632) 8708-7701* www.bsp.gov.ph* [email protected]

2. Regular submission of Transactional Reports will resume for reports that fall due starting from the month of September 2020 in accordance with the timelines prescribed under existing regulations. A. Other Guidelines 1. A BSFI that does not have any transactions or exposures to report will submit a Certification signed by the BSFI’s President/Chief Executive Officer or his/her designated officer stating that the BSFI has no relevant transactions/exposures to report, together with a list of affected Level 2 and Transactional Reports falling due within the months of March to December 2020. The Certification and list will be submitted to the appropriate supervising department of the FSS on or before 31 December 2020. 3. The BSP-FSS may require a BSFI to submit a report earlier than the extended submission deadlines, if warranted. The BSFI shall be given a reasonable period to submit the same to the appropriate supervising department of the BSP. 4. Reports of BSFIs will continue to be submitted electronically, in line with existing guidelines on the submission of reports under Memorandum No. M-2020-007 dated 13 March 2020. Reports that are required to be submitted electronically to the Department of Supervisory Analytics shall continue to be submitted to the designated BSP-FSS e-mail address. All other reports to the BSP-FSS shall be transmitted electronically to the [email protected] e-mail account. 5. Penalties on violations related to the submission of reports under existing regulations will apply. B. Amendments to Memorandum No. M-2020-011 dated 19 March 2020, as amended The provisions of BSP Memorandum No. M-2020-011, as amended, are hereby further amended to read, as follows: 5. Relaxation in the regulations governing submission of reports and other documents to the BSP-Financial Supervision Sector (FSS) a. xxx C. Submission of the notarized certification shall be waived. xxx For compliance. CHUCHI G. FONACIER Deputy Governor 07 August 2020

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential Requirements 1 Basel III Liquidity Coverage Ratio (LCR) Report - Consolidated Quarterly 30 banking days from measurement date 31-Mar-20 15-Sep-20 Report Reference cut-off UKB Parent banks and subsidiary banks 30-Jun-20 15-Oct-20 starting the month of September and NBQBs 2020 2 Basel III Liquidity Coverage Ratio (LCR) Report - Solo Monthly UKBs and 15 banking days from measurement date 29-Feb-20 15-Sep-20 Report Reference cut-off subsidiary banks/QBs 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 3 Basel III Report on Net Stable Funding Ratio (NSFR) - Consolidated Quarterly 30 banking days from measurement date 31-Mar-20 15-Sep-20 Report Reference cut-off UKB Parent banks and subsidiary banks 30-Jun-20 15-Oct-20 starting the month of September and NBQBs 2020 4 Basel III Report on Net Stable Funding Ratio (NSFR) - Solo Monthly UKBs and 15 banking days from measurement date 29-Feb-20 15-Sep-20 Report Reference cut-off subsidiary banks/QBs 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 5 Minimum Liquidity Ratio (MLR) for stand alone TBs, RCBs and NBQBs Monthly Stand-alone TBs, RCBs and NBQBs 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 6 Basel III Capital Adequacy Report - Consolidated (applicable to parent Quarterly 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off banks and subsidiary NBQBs with financial allied undertaking excluding UKB Parent banks with subsidiary banks 30-Jun-20 15-Oct-20 starting the month of September insurance companies) and NBQBs with financial allied 2020 undertakings excluding insurance companies 7 Basel III Capital Adequacy Report - Solo Quarterly UKBs and 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off subsidiary banks/QBs 30-Jun-20 30-Sep-20 starting the month of September 2020 8 Basel 1.5 Capital Adequacy Ratio (CAR) Report (for stand alone TBs and Quarterly Stand-alone TBs, RCBs 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off RCBs) - Solo (CAR) 30-Jun-20 30-Sep-20 starting the month of September 2020 9 Basel 1.5 Capital Adequacy Ratio (CAR) Report (for stand alone TBs and Quarterly Stand-alone TBs, RCBs 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off RCBs) - Consolidated (applicable to parent banks with subsidiary banks 30-Jun-20 15-Oct-20 starting the month of September and other financial allied undertakings excluding insurance companies) 2020 (CAR) 10 Basel III Leverage Ratio (BLR) Report - Consolidated (applicable to Quarterly 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off parent UKBs/subsidiary NBQBs with financial allied undertaking UKB Parent banks and subsidiary banks 30-Jun-20 15-Oct-20 starting the month of September excluding insurance companies) and NBQBs 2020 11 Basel III Leverage Ratio (BLR) Report - Solo Quarterly UKBs and 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off subsidiary banks/NBQBs 30-Jun-20 30-Sep-20 starting the month of September 2020 12 Basel III Report on Selected Accounts and Activities for the Semestral All covered UKBs 30 banking days after end of reference semester Report Reference cut-off Identification of Domestic Systemically Important Banks (DSIB) 30-Jun-20 starting the month of September 15-Sep-20 2020 13 Internal Capital Adequacy Assessment Process (ICAAP) Document Annually UBs/KBs Every 31 March of each year 30-Jun-20 31-Oct-20 31-Oct-20

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential 14 Requirements Quarterly Basic Security Deposit (BSD) Report -PERA Quarterly PERA Administrators 20 banking days after end of reference quarter 31-Dec-19 15-Sep-20 Report Reference cut-off 31-Mar-20 30-Sep-20 starting the month of September 30-June-20 15-Oct-20 2020 15 Quarterly Basic Security Deposit (BSD) Report-TRUST Quarterly All Trust Entities 20 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 B. Statements of Financial Position/Performance/Condition 16 Consolidated Statement of Condition (CSOC) / Consolidated Statement Monthly NBQBs 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Regular submission starts with of Income and Expenses - FC 31-Mar-20 22-Sep-20 reference dates starting the 30-Apr-20 29-Sep-20 month of September 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 17 Consolidated Statement of Condition (CSOC) / Consolidated Statement Quarterly NSSLAs on or before the end of the immediately following 31-Mar-20 15-Sep-20 CSOC/CSIE for NSSLAs shall of Income and Expenses - NSSLA month 30-Jun-20 30-Sep-20 continue to be submitted until the live implementation of FRPNSSLA, which was originally set as of the reporting period ending- March 2020. This timeline will be moved to a later date. The live implementation of 18 Financial Reporting Package for Non-Stock Savings and Loan Quarterly NSSLAs 45 calendar days after end of reference quarter 31-Mar-20 15-Sep-20 the FRP for NSSLAs will be Association (FRPNSSLA) 30-Jun-20 30-Sep-20 covered by a separate issuance 19 Consolidated Statement of Condition (CSOC)/ Consolidated Statement Monthly NBQBs 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off of Income and Expenses - IH 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 20 Consolidated Statement of Condition (CSOC) / Consolidated Statement Annually Pawnshop on or before 30 April of the reference calendar year 31-Dec-19 15-Sep-20 of Income and Expenses - Pawnshop 21 Financial Reporting Package for Trust Institutions (FRPTI) Quarterly All Trust Institutions 20 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 22 Report of Selected Branch Accounts (BRANCH) Quarterly Banks 20 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 23 Statement of Assets and Liabilities Monthly Offhore Banking Units 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential 24 Requirements Statement of Condition (For subsidiaries/affiliates abroad of domestic Quarterly UBs/KBs 15th banking day after end of reference quarter 31-Mar-20 15-Sep-20 banks) with schedules, as follows: 30-Jun-20 30-Sep-20 Semestral 1 - Analysis of Due to Parent Firm/Bank and/or Other 30-Jun-20 30-Sep-20 Subsidiaries/Affiliates; and Semestral 30-Jun-20 30-Sep-20 2 - Schedule of Selected Accounts – Classified by Country 25 Statement of Income and Expenses (For subsidiaries/affiliates abroad Quarterly KBs 15th banking day after end of reference quarter 31-Mar-20 15-Sep-20 of domestic KBs) 30-Jun-20 30-Sep-20 26 Report of the Risk-Based Capital Adequacy ratio Quarterly NBQBs/NSSLAs 30th business days after end of reference quarter 31-Mar-20 15-Sep-20 -Solo basis (Head Office plus branches) 30-Jun-20 30-Sep-20 -Consolidated basis (Parent QB plus subsidiary financial allied undertakings but excluding insurance companies) C. Reports on Exposures to Vulnerable Sectors 27 Report on Compliance with Mandatory Credit Allocation Required Quarterly Banks 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off Under RA 6977 (as Amended by RA Nos. 8289 and 9501)(MSME) 30-Jun-20 30-Sep-20 starting the month of September 2020 28 Report on Compliance with the Mandatory Agri Agra Credit (Agri-Agra) Quarterly Banks 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 30-Sep-20 starting the month of September 2020 29 Report on Microfinance Products (MBS) Monthly Banks 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 30 Income Statement on Retail Microfinance Operations (MIS) Quarterly Banks 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 30-Sep-20 starting the month of September 2020 D. Reports on Digital Payment Transactions 31 Report on Electronic Money Transactions Quarterly Banks, NBFIs and other entities with 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off (applicable to Electronic Money Issuers) (E-Money) E-Money Authority 30-Jun-20 30-Sep-20 starting the month of September 2020 32 Credit Card Business Activity Report (CCBAR) Quarterly BSP-supervised financial institutions with 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 (applicable to Financial Institutions (FIs) with Credit Card Operations) credit card operations 30-Jun-20 30-Sep-20 33 Report on Remittance, Money Changing/ Foreign Exchange, and/or Quarterly All Non-Bank Remittance and Transfer 10 business days from the end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off Virtual Currency Exchange Transactions (Report on Money Service Companies/ Money Changers/ Foreign 30-Jun-20 30-Sep-20 starting the month of September Business (MSB)) Exchange Dealers 2020 E. Reports on FX and Securities Transactions 34 FX Form 1 Skeds 8 and 13 Daily UKBs 2 banking days from reference date Starting 27-Feb-20 report 15-Sep-20 Regular submission starts with to 31 Jul 2020 reference cut-off as of 1 Sep 2020 35 Report on Non-Deliverable Forward Transactions (NDF) Daily Banks and Trust Entities with Type 2 2 banking days from reference date Starting 27-Feb-20 report 15-Sep-20 Regular submission starts with Derivatives Authority, Trust Corporations to 31 Jul 2020 reference cut-off as of 1 Sep 2020

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential 36 Requirements Securities Brokering Transaction Report (SBTR) Monthly Banks with securities brokering license 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 F. Reports in Support of Surveillance Models 37 Interest Rates on and Loans and Deposits (IRLD) Weekly UKBs not later than Friday after end of reference week 28-Feb20; 04-Mar-20; 15-Sep-20 Report Reference cut-off 11-Mar-20; 18-Mar-20; 15-Sep-20 starting the month of September 25-Mar-20; 15-Sep-20 2020 01-Apr-20; 8-Apr-20; 15-Sep-20 15-Apr-20; 22-Apr-20; 15-Sep-20 29-Apr-20; 30-Apr-20; 30-Sep-20 6-May-20;13-May-20; 30-Sep-20 20-May-20; 27-May-20; 30-Sep-20 29-May-20; 30-Sep-20 3-Jun-20; 10-Jun-20: 30-Sep-20 17-Jun-20; 24-Jun-20 15-Oct-20 30-Jun-20; 15-Oct-20 01-Jul-20; 08-Jul-20; 15-Oct-20 15-Jul-20; 22-Jul-20; 15-Oct-20 29-Jul-20; 31-Jul-20; 30-Oct-20 5-Aug-20; 12-Aug-20; 30-Oct-20 19-Aug-20; 26-Aug-20 30-Oct-20 31-Aug-20 30-Oct-20 38 Interest Rates on and Loans and Deposits (IRLD) Monthly UKBs 15 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 39 Report on Cross-Border Financial Positions (RCBP) Quarterly UKBs and subsidiary TBs 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 40 Expanded Report on Real Estate Exposures - Consolidated (ERREE) Quarterly UKBs and TBs 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 41 Expanded Report on Real Estate Exposures - Solo (ERREE) Quarterly UKBs, TBs and subsidiary RBs 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 30-Sep-20 starting the month of September 2020 42 Stress Testing Reports Covering Credit and Market Risks (STRESS TEST) Semestral UKBs and TBs 30 banking days after end of reference semester 30-Jun-20 15-Sep-20 43 Report on Credit and Equity Exposures to Individuals/Companies/ Quarterly Banks, Quasi-Banks and Trust 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off Groups Aggregating P1 Million and Above (CREDEX) Corporations 30-Jun-20 30-Sep-20 starting the month of September 2020 44 BSFI Consolidated Complaints Report (BCCR) Quarterly Banks 20 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential 45 Requirements Report on Project Finance Exposures (RPFE) - Conso Quarterly UKB Parent banks 30 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 46 Report on Project Finance Exposures (RPFE)-Solo Quarterly UKBs 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 30-Sep-20 starting the month of September 2020 47 Report on Repurchase Agreements of Banks/ Quasi-Banks (REPO Monthly UKBs, Subsidiary TBs and Quasi-Banks 30 banking days after end of reference month 29-Feb-20 15-Sep-20 Report Reference cut-off Report) 31-Mar-20 22-Sep-20 starting the month of September 30-Apr-20 29-Sep-20 2020 31-May-20 6-Oct-20 30-Jun-20 13-Oct-20 31-Jul-20 20-Oct-20 31-Aug-20 30-Oct-20 48 Report on Inventory of Bank Network (IBN) Quarterly Banks 20 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 15-Oct-20 starting the month of September 2020 G. Reports in Support of Transparency and Disclosure 49 Annual Report of Head Office Annual Representative Offices of Foreign Banks 5 months after end of fiscal/calendar year 31-Oct-2020/6 months after end of fiscal end of calendar/ year, whichever comes later fiscal year 50 Report on Consolidated Financial Statements of Banks and their Annually UBs/KBs 120th calendar day after the end of reference year 31-Oct-2020/6 months after end of fiscal end of calendar/ Subsidiaries Engaged in Allied Financial Undertakings together with or adopted fiscal period year, whichever comes later fiscal year audited financial reports of such subsidiaries 51 Annual Report of Management to Stockholders Covering Results of Annually UBs/KBs/TBs/RBs/Coop Non-government banks -180th calendar day after the 31-Oct-2020/6 months after end of fiscal Operations for the Past Year Banks/NBQBs/NSSLAs/NBFIs/TCs close of the calendar/ fiscal year elected by the bank year, whichever comes later end of calendar/ Government banks - 100th calendar day after the fiscal year close of the calendar/fiscal year elected by the bank 52 Annual Report Assessment Checklist (ARAC) Annually UBs/KBs/TBs/RBs/NBQBs/NSSLAs/NBFIs Non-government banks -180th calendar day after the 31-Oct-2020/6 months after end of fiscal close of the calendar/ fiscal year elected by the bank year, whichever comes later end of calendar/ Government banks - 100th calendar day after the fiscal year close of the calendar/fiscal year elected by the bank 53 Financial Audit Report - Bank Proper Annually UBs/KBs/TBs/RBs 120th calendar day after the close of the calendar or 31-Oct-2020/6 months after end of fiscal a. Audited Financial Statements fiscal year end of calendar/ year, whichever comes later b. Opinion of the Auditor Together with attachments listed in fiscal year Appendix 55 54 Financial Audit Report - Trust Department Annually UBs/KBs/TBs 120th calendar day after the close of the calendar or 31-Oct-2020/6 months after end of fiscal a. Audited Financial Statements fiscal year end of calendar/ year, whichever comes later b. Opinion of the Auditor together with attachments listed in fiscal year Appendix 55 55 Audited Financial Statements of the Foreign Banking Offices and Annually UBs/KBs 30th banking day from date of submission/ release of 31-Oct-2020/6 months after end of fiscal Subsidiaries said reports to the foreign banking offices and year, whichever comes later end of calendar/ subsidiaries of Philippine banks fiscal year 56 Consolidated Annual Financial Statement of Financial Intermediaries Annually NBQBs 120th calendar day after end of reference year 31-Oct-2020/6 months after end of fiscal and their Allied Undertakings/Affiliates/ Subsidiaries supported by year, whichever comes later Individual Annual Undertakings/Affiliates/Subsidiaries and their end of calendar/ Audited Financial Statements fiscal year

LEVEL 1 REPORTS Name of Report Frequency Covered FIs DEADLINE REPORTING PERIODS COVERED Start of Regular Submission (BASED ON EXISTING BSP ISSUANCES) Reference Cut-Off Dates Date of Submission A. Prudential 57 Requirements Audited Financial Statements for Previous Year Prepared by the Annually NBQBs/NSSLAs/NBFIs 90th day after the start of audit 31-Oct-2020/6 months after end of fiscal end of calendar/ External Auditor and the Corresponding Auditor's Letter of Comments year, whichever comes later fiscal year 58 Audited Financial Statements for the Previous Year Ended Prepared by Annually Pawnwshops/MSBs June 30 of the following reference year 31-Oct-2020/6 months after end of fiscal end of calendar/ the External Auditor together with actions taken on the financial audit year, whichever comes later fiscal year report 59 Audited Financial Statements [two (2) sets of AFS: AFS of the trust Annually TCs 120th calendar day after the end of reference year 31-Oct-2020/6 months after end of fiscal corporation proper and AFS covering trust operations] for Previous end of calendar/ year, whichever comes later Years Prepared by the External Auditor and the corresponding fiscal year Auditor's Letter of Comments H. Other Reports Submitted to DSA 60 Borrowing of BSP Personnel (hard copy submission) Quarterly BSP-supervised financial institutions 15 banking days after end of reference quarter 31-Mar-20 15-Sep-20 Report Reference cut-off 30-Jun-20 30-Sep-20 starting the month of September 2020

LEVEL 2 REPORTS Name of Report Frequency Covered FIs DEADLINE (BASED ON EXISTING BSP ISSUANCES) REPORTING PERIOD COVERED FOR THE DATE OF SUBMISSION CONSOLIDATED SUBMISSION 1 Report on Material Related Party Transactions Quarterly UBs/KBs/TBs/RBs/Coop Banks 20 calendar days after end of 31-Mar-2020 and reference quarter 30-Jun-2020 on or before 31-Dec-20 [single submission considered as one (1) report] 2 Consolidated List of Stockholders and their Stockholdings Annually/quarterly when any UBs/KBs/TBs/RBs/Coop Banks/TCs 12th banking day after end of calendar 31-Mar-2020 change occurs year and if there are changes, 12th 30-Jun-2020 banking day after end of the reference [single submission considered as on or before 31-Dec-20 quarter one (1) report] 3 Daily Report on Compliance with Aggregate Ceiling on Direct/Indirect Weekly UBs/KBs 4th banking day after end of reference Credit Accommodations to Directors/Officers/Stockholders (DOSRI), week Secured andUnsecured Loans 4 Daily Report on Compliance with Ceiling on Outstanding Unsecured Weekly UBs/KBs 4th banking day after end of reference Direct and Indirect Credit Accommodations to week Feb to August 2020 Directors/Officers/Stockholders (DOSRI) [single submission considered as on or before 31-Dec-20 5 Daily Report on Compliance with Individual Ceilings on Weekly UBs/KBs 4th banking day after end of reference one (1) report] Direct/Indirect Credit Accommodations to DOSRI, secured and week unsecured loans together with a certification by authorized signatories that no one has exceeded the prescribed individual ceilings 6 Consolidated Report on Compliance With Aggregate Ceiling on Credit Semestral UBs/KBs/TBs 15th banking day after end of Accommodations to DOSRI reference semester 30-Jun-20 on or before 31-Dec-20 7 Consolidated Report on Compliance With Individual Ceiling on Direct Semestral TBs 15th banking day after end of Credit Accommodations to DOSRI reference semester 30-Jun-20 on or before 31-Dec-20 8 Consolidated Report on Compliance with Individual Ceiling on Direct Quarterly RBs/Coop Banks 15th banking day after end of Credit Accommodations to DOSRI reference quarter 1 - Compliance with Individual Ceiling on Credit Accommodations to 31-Mar-2020 and DOSRI 30-Jun-2020 9 Consolidated Report on the Compliance with Aggregate Ceiling on Quarterly RBs/Coop Banks 15th banking day after end of on or before 31-Dec-20 [single submission considered as Credit Accommodations toDOSRI reference quarter one (1) report] Schedules: 1 - Secured and Unsecured DOSRI Loans 10 Certification on Lending to Local Government Units Semestral UBs/KBs/TBs/RBs/Coop Banks 15 banking days after end of reference semester 11 Certification on Lending to Borrowing Government Entities Semestral UBs/KBs/TBs/RBs/Coop Banks 15 banking days after end of reference To be made available during on-site examination or as needed by the supervising semester department 12 List of Members of the Board of Directors and Officers Annually UBs/KBs/TBs/RBs/Coop 10th banking day from the annual Banks/NBQBs/NSSLAs/NBFIs/TCs election of the board of directors 13 Certification of Compliance with Section 55.4 of R.A. No. 8791 Semestral UBs/KBs/TBs 7th banking day after end of June and To be made available during on-site examination or as needed by the supervising (prohibits banks from employing casual, non-regular personnel) Dec. department Annually RBs/Coop Banks 180 days after close of calendar or To be made available during on-site examination or as needed by the supervising fiscal year department

Name of Report Frequency Covered FIs DEADLINE (BASED ON EXISTING BSP ISSUANCES) REPORTING PERIOD COVERED FOR THE DATE OF SUBMISSION CONSOLIDATED SUBMISSION 14 Certification on Funds Borrowed from FCDU/EFCDU Monthly TBs 5th banking day after end of reference 29-Feb-20 month 31-Mar-20 30-Apr-20 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report] 15 Conversion/Transfer of FCDU loans to RBU (A report is not required if Monthly UBs/KBs 5th banking day after end of reference 29-Feb-20 no transfers were effected during the month) month 31-Mar-20 30-Apr-20 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report] 16 Consolidated Report on Loans Granted by FCDUs/EFCDUs Monthly UBs/KBs/TBs 15th banking day after end of 29-Feb-20 reference month 31-Mar-20 30-Apr-20 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report] 17 Daily Report on Volume of Money Market Transactions Daily TBs Not later than 3:00 P.M. on reference To be made available during on-site examination or as needed by the supervising day department 18 Report on Underwriting Activities Quarterly NBQBs/NSSLAs/NBFIs End of month following each quarter To be made available during on-site examination or as needed by the supervising department 19 Report on Equity Investments in Non-Allied Undertakings Semestral NBQBs/NSSLAs/NBFIs 15th business day end of reference semester 30-Jun-20 on or before 31-Dec-20 20 Annual Underwriting Program Annually NBQBs/NSSLAs/NBFIs 1st working day of March of reference 31-Dec-19 on or before 31-Dec-20 year 21 Certification that the QB did not enter in the Repurchase Agreement Semestral NBQBs/NSSLAs/NBFIs 5th banking day after end of every covering Government Securities, Commercial Papers and other Non- semester 30-Jun-20 on or before 31-Dec-20 Negotiable Securities or Instruments that are not documented 22 Report on Intra-Group Transaction Quarterly TCs 20 calendar days afterthe end of 31-Mar-20 reference quarter 30-Jun-20 (consolidated submission) on or before 31-Dec-20 23 Credit Accommodations to Officers, Directors, Stockholders, and Monthly NBQBs/NSSLAs/NBFIs/TCs 15th calendar days from end of 29-Feb-20 Their Related Interests reference month 31-Mar-20 30-Apr-20 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report]

Name of Report Frequency Covered FIs DEADLINE (BASED ON EXISTING BSP ISSUANCES) REPORTING PERIOD COVERED FOR THE DATE OF SUBMISSION CONSOLIDATED SUBMISSION 24 Past Due Receivables, Loans and/or Commercial Papers/Private Quarterly NBQBs/TCs 15th calendar day after end of 31-Mar-20 Securities reference quarter 30-Jun-20 on or before 31-Dec-20 [single submission considered as one (1) report] 25 List of New Offices (Branches and Accredited Remittance Sub-Agents) Monthly All Non-Bank Remittance and Transfer 5 banking days after end of reference 29-Feb-20 Companies/ Money Changers/ Foreign month 31-Mar-20 Exchange Dealers/ Pawnshops 30-Apr-20 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report] 26 List of New/Terminated Tie-up Partner/s. Monthly All Non-Bank Remittance and Transfer 5 banking days after end of reference 31-Mar-20 Companies/ Money Changers/ Foreign month 30-Apr-2020 Exchange Dealers 31-May-20 30-Jun-20 on or before 31-Dec-20 31-Jul-20 31-Aug-20 [single submission considered as one (1) report] 27 List of Operating and Closed/Delisted RTC/MC/FXD Offices Semestral All Non-Bank Remittance and Transfer 10 banking days after end of reference 30-Jun-20 Companies/ Money Changers/ Foreign semester on or before 31-Dec-20 Exchange Dealers 28 Reports on the Total Value of Foreign and Domestic Remittance Quarterly All Non-Bank Remittance and Transfer 10 banking days after end of reference 31-Mar-20 Transactions Companies/ Money Changers/ Foreign quarter 30-Jun-20 Exchange Dealers [single submission considered as on or before 31-Dec-20 one (1) report] 29 Certification of Compliance with FCDU/EFCDU Cover Requirements Quarterly Banks with FCDU license 15 banking days after end of reference 31-Mar-20 (Appendix 15.1) quarter 30-Jun-20 on or before 31-Dec-20 30 Certification of Compliance with the FCDU/EFCDU Cover Quarterly Banks with FCDU license 15 banking days after end of reference 31-Mar-20 Requirements [for UBs/KBs] (Appendix 15a) quarter 30-Jun-20 on or before 31-Dec-20 31 Certification of Compliance with the FCDU Cover Requirements [for Quarterly Banks with FCDU license 15 banking days after end of reference 31-Mar-20 TBs/RBs/Coop Banks] (Appendix 15b) quarter 30-Jun-20 on or before 31-Dec-20 32 Certification on FCDU/EFCDU Lending to RBU (Appendix 14) Monthly Banks with FCDU license 5 banking days from end of reference 29-Feb-20 month 31-Mar-20 30-Apr-20 31-May-20 on or before 31-Dec-20 30-Jun-20 31-Jul-20 31-Aug-20

TRANSACTIONAL REPORTS Name of Report Frequency Covered FIs DEADLINE DATE OF SUBMISSION (BASED ON EXISTING BSP ISSUANCES) 1 Report on Dividends Declared As dividends are declared UBs/KBs/TBs/RBs/Coop 10th banking/business day after date of dividend on or before 30-Nov-20 Banks/NBQBs/NSSLAs/NBFIs declaration 2 Notice to Bangko Sentral on board of directors' approval of the bond As bond issuance is Banks 5 banking days from approval of the board of on or before 30-Nov-20 issue approved directors 3 Notice to Bangko Sentral on SEC's approval of bond issue together As approved NBQBs/NBFIs 3rd business day from approval by SEC on or before 30-Nov-20 with the documents required by the SEC for the creation and registration of the bond issue 4 Notice/Application for Write-Off of Loans, Other Credit As write-off occurs UBs/KBs/TBs/RBs/Coop Within 30 banking days after every write-off on or before 30-Nov-20 Accommodations, Advances and Other Assets Banks/NBQBs/NSSLAs/TCs 5 Report on Crimes and Losses (RCL) - Initial/Final Report As crimes/incidents occur Banks, Quasi-Banks, Trust Corporations - Deadline: Initial Report - 10 calendar days from date on or before 30-Nov-20 being submitted to DSA of knowledge; for NSSLAs, Pawnshops - hard copy being Final Report - 20 calendar days from date of submitted to FSD IX termination of investigation 6 Official Registered E-mail Addresses for Report Submission As changes occur All BSFIs Immediately after change on or before 30-Nov-20 7 Official Registered E-mail Addresses for Electronic Correspondences As changes occur All BSFIs Immediately after change on or before 30-Nov-20 from the BSP- Financial Supervision Sector (FSS) 8 Acknowledgement receipt of copies of specific duties and Annually or as directors are Banks 30th banking day after the date of election on or before 30-Nov-20 responsibilities of the board of directors and of a director and elected certification that they fully understand the same 9 Appointment/Replacement of the Chief Risk Officer As changes occur Banks 5 calendar days from the time of approval of the on or before 30-Nov-20 board of directors (For UBs/KBs and TBs) 5 banking days from the time of approval of the board of directors (For RBs) 10 Report on Compliance with Section 36 of R.A. No. 8791 As loan to DOSRI is UBs/KBs/TBs/RBs/Coop 20th banking day after approval of direct or on or before 30-Nov-20 approved Banks/NBQBs/NSSLAs/NBFIs/TCs indirect loan granted any DOSRI Transmittal of Board resolution/Written approval on Credit Accommodation to DOSRI in compliance with Sec. 36 R.A. No. 8791 11 Transmittal of Board Resolution/Written Approval On Credit As loan to subsidiaries UBs/KBs/TBs/RBs/Coop 20th banking day after approval on or before 30-Nov-20 Accommodation to Subsidiaries and/or Affiliates in Compliance with and/or affiliates is approved Banks/NBQBs/NSSLAs/NBFIs Sec. 342 (Loans, other credit accommodations and guarantees granted to subsidiaries and/or affiliates) 12 Biographical Data of Directors/Officers with ID pictures Upon every election/re- UBs/KBs/TBs/RBs/Coop 20th banking day from date of election of the on or before 30-Nov-20 election or Banks/NBQBs/NSSLAs/NBFIs/TCs directors/meeting of the board of directors in If submitted in CD form- first pageof each of the directors'/officers' appointment/promotion or which the officers are appointed/ promoted BiographicalData saved in CD and control prooflist if change in name occurs or if requesting for approval of If sent by electronic mail - firstpage of Biographical Data or interlocks Notarized list ofnames of Directors/Officers whoseBiographical Data were submitted thru electronic mail to be faxed to DSA 13 Certification of the independent director that he/she is an Upon election UBs/KBs/TBs/RBs/Coop 20th banking day from date of election on or before 30-Nov-20 independent director as defined under Sec. 131 (Definition of Banks/NBQBs/NSSLAs/NBFIs/TCs terms)/Item "g" of Sec. 4002Q and that all the information thereby supplied are true and correct

Name of Report Frequency Covered FIs DEADLINE DATE OF SUBMISSION (BASED ON EXISTING BSP ISSUANCES) 14 Duly accomplished authorization form for querying the BSP watchlist Upon election or UBs/KBs/TBs/RBs/Coop 20th banking day from date of election of the on or before 30-Nov-20 files appointment/promotion as Banks/NBQBs/NSSLAs/NBFIs/TCs directors/meeting of the board of directors in which first time director/officer the officers are appointed/ promoted within a bank or banking group 15 Certification of directors/officers with rank of senior vice-president Upon UBs/KBs/TBs 20th banking day from date of on or before 30-Nov-20 and above,and officer whose appointment requires prior Monetary election/appointment/prom election/appointment/promotion Board approval otion 16 Certification of director/officer that he/she has all the qualifications Upon RBs/Coop Banks/NBQBs/NBFIs/TCs Upon election/appointment/promotion on or before 30-Nov-20 and none of the disqualifications election/appointment/prom otion 17 Verified statement of director/officer that he/she has all the After election or UBs/KBs/TBs 7th banking day as changes occur or after on or before 30-Nov-20 qualifications and none of the disqualifications appointment and as changes election/appointment occur 18 Upon every election/ re- RBs/Coop Banks 20th banking day from date of on or before 30-Nov-20 election or appointment/ election/appointment/promotion promotion 19 Report on Disqualification of Directors/Officers As disqualification occurs UBs/KBs/TBs/RBs/Coop Within 72 hours from receipt of report by the board on or before 30-Nov-20 Banks/NBQBs/NSSLAs/TCs of directors 20 Information/Documents Required under Appendices 8 & 9 (MOR) Only once; as change occurs TBs 15th banking day from date of change on or before 30-Nov-20 Banks 21 Examination Reports Done by the Foreign Bank Supervisory Authority As examination occurs UBs/KBs 30th banking day from date of submission/ release on or before 30-Nov-20 of said reports to the foreign banking offices and subsidiaries of Philippine banks 22 Waiver of the Confidentiality of Information under Sections 2 and 3 As transaction occurs UBs/KBs/TBs/RBs/Coop of R.A. No. 1405, as amended Banks/NSSLAs/NBFIs/TCs To be made available during on-site examination or as needed by the supervising department 23 Notice of transfer of branches As transfer occurs TBs 5th banking day from date of transfer on or before 30-Nov-20 24 Notice of Actual Date of Opening a Branch As it occurs Bank 5th banking day from date of opening on or before 30-Nov-20 25 Notice of Election/Appointment of Members of Board of Directors As changes occur NBQBs/NSSLAs/NBFIs/TCs 10th day from election/assumption of office on or before 30-Nov-20 and Committees 26 Board resolution on quasi-bank’s/trust corporation's signatories of As authorized NBQBs/NSSLAs/NBFIs/TCs 3rd day from date of resolution on or before 30-Nov-20 report submitted to Bangko Sentral 27 Documentary requirements/information on organizational structure Upon submission of NBQBs/NSSLAs/NBFIs/TCs 15th calendar day from change/issuance on or before 30-Nov-20 and operational policies application to engage in QB As change occurs See Annex Q-3-e for documentary requirements/ information required 28 Corporate Secretary's Certification on list of stockholders and/or As change in composition of NBQBs/NSSLAs/NBFIs Immediately after change on or before 30-Nov-20 groups of stockholders stockholders occurs 29 Report on Basic Security Deposit Transactions On every deposit, Banks/NBQBs/NBFIs/TCs/PERA 3 banking/business days prior to date of securities on or before 30-Nov-20 withdrawal, replacement or Administrator transfer redemption of securities 30 Report on Undocumented Repurchase Agreement NBQBs/NSSLAs/NBFIs Within 72 hours from knowledge of transactions on or before 30-Nov-20 Upon knowledge of transaction 31 General Information Sheet Annually upon occurrence TCs 30th day from date of Annual Stockholders' on or before 30-Nov-20 of Stockholders' Meeting Meeting or if changes occur, 7th day from date of change As changes occur