Amendments to the Guidelines on Disclosures to the Public

. , , @ BANGKO SENTRAL NG PILIPINAS OFFICE OF THE GOVERNOR CIRCULAR No. 1186 Series of 2023 Subject: Amendments to the Guidelines on Disclosures to the Public The Monetary Board. inits Resolution No. 1502 dated 16 November 2023, approved the amendments to the guidelines on disclosures to the public as provided under Section 175 of the Manual of Regulations for Banks (MORB). Section I, Section 175 of the MORB on public disclosures is hereby amended as follows: 175 DISCLOSURES To THE PUBLIC It is the thrust of the Bangko Sentral to promote market discipline and greater transparency through the provision of comprehensive, relevant. reliable. and compareble disclosures. The disclosures provide the public with sufficient information which reflects the financial condition, performance. corporate governance policies and processes, and risk management strategies and exposures of the bank. Duties and Responsibilities of the Board of Directors, Consistent with the principles embodied under Sec, 132 IOUties and responsibilities of the board of d/Iectorslthe board of directors shall ensure that information intended for public disclosure - a, is supported by an effective internal control structure: b. has undergone review and approval by appropriate management and/or board-level committee; and c. is compliant with the governance process on the quality of reporting under Sec. 171. The board ofdii'ectors shall have the overall responsibility in ensuring that reports prescribed under this Section fully disclose the minimum information required. The board of directors may delegate its oversight function to a board-level committee, Publication/?2'05tfr7g of Balance Sheet;,^"Consolidated Balance Sheet. a. Banks shall prepare a quarterly Balance Sheet (BS) on both solo basis (i. e. , head office plus branches/other offices) and consolidated basis (i. e. , parent bank plus subsidiary financial allied undertakings, but excluding insurance companies). as applicable. using the prescribed form. b. The Consolidated Balance Sheet (CBS) shall be prepared in accordance with the rules of consolidation provided under the Financial Reporting Package (FRP), in which case, only financial allied subsidiaries. except subsidiary insurance companies, shall be consolidated on a line-by"line basis. while non- financial allied subsidiaries including subsidiary insurance companies shall be accounted for using the equity method. c. The quarterly BS and CBS where applicable, shall be published side-by-side within thirty-five (35) banking days after the end of the reference quarter. in a

. t I , printed or online version of a newspaper of general circulation in the cityprovince where the principal office, in the case of a domestic bank, or the principal branch/office. in the case of a foreign bank, is located. but if no newspaper is published in the same province, then in a newspaper published in Metro Manila or in the nearest cityprovince. d. In the case of a stand-alone' thrift. rural and cooperative bank, it may either pu biish its quarterly BS and CBS. as applicable. consistent with item "C' above. or post the same in the most conspict!ous area of its premises. in the municipal building, municipal public market, barengay hall and barengay public market where the head office and all its branches are located. The printed copy must be of sufficient size and easily readable by the public and shall be posted within thirty-five (35) banking days after the end of the reference quarter, and for a period of at least three (3) months, e. As an alternative mode of coin PIiance to items (c ) and (d ) above. a bank may upload its quarterly BS and CBS, as applicable, on its website. and shared for a period of at least one (1) year. ' In addition to this. banks may also display a tabletop standee with QR codes in a conspicuous place in the head office. all its branches and other offices, or through other digital/electronic means to make available their BSICBS, as applicable, in digital format. f. The quarterly BS and CBS shall be considered a Category A-I report and shall be submitted in the mode and manner as provided in Appendix 7 through the prescribed electronic platform in accordance with the following submission timelines: Re o1't Submission Deadline Soft copy of BS (Solo Basis using the 15 banking days after the end of the rescribed form) reference uarter Soft copy of BS Iconsolidated Basis 30 banking days after the end of the usin the rescribed form) reference uarter Published/Posted BSICBS, as applicable. 35 banking days after the end of the (together with the proof of reference quarter publication/posting of the said BS aiTd CBS, as a Iicable) g. Banks shall disclose in the quarterly published/posted BS and CBS. as applicable, the financial indicators covering asset quality, related party transactions, liquidity, profitability, capital adequacy and leverage, Banks shall also disclose the following information in their CBS: (1) List of financial allied subsidiaries (excluding subsidiary insurance companies): and (2) List of subsidiaiy insurance companies. For purposes of additional info!. mation. all amounts and ratios shall be as of the same reference period. However, the formula for computing the following profitability indicators shall be as follows: O) Return On Equity (%) x 100 Average Total Capital Accounts (2) Return on Assets(%) Net Income or Loss After Income Tax x Too Average Earning Assets This refers to a thrift. rural or cooperative bank that is not a subsidiary of a universal or commercial bank 2 Banks which are unable to maintain a website due to financial and technological capacity limitations ntay disseminate their quarterly BS and CBS. as applicable. by posting the same on the website of their respective banking industry associations for a period of at least one myear.

.. . (3) Net Interest Margin(%) Net Interest Income x Too Average Earnings Assets Where net income/(loss) after tax, net interest income. average earnings assets. and avei'age total capital accounts shall be: Quarter-end Net Income (Loss) Net Interest Income Average Earning Average Total Capital After Tax INIAT) INll) Assetss Accounts March Quarter end NIAT Quarter end NII Sum of end-month Sum of end-month capital multiplied by 4 multiplied by 4 earnings assets December accounts (December - - March I divided by 4 March) divided by 4 June Semester end NIAT Semester end NII Sum oiend-in o1\th Sum of end-month capital multiplied by 2 multiplied by 2 earnings assets IDecember accounts (December - - June) divided by 7 June) divided by 7 September Nine (9) months-end Nine (9) months-end Sum of end-month Sum of end-month capital NIAT multiplied by NII multiplied by earnings assets (December accounts IDecember - 1,35333 1,33333 - September) divided by 10 September) divided by 10 December Year-end NIAT Year-end NII Sum of end-month Sum of end-month capital earnings assets December accounts (December - - December) divided by 13 December) divided by 13 h. Dens, In?ent of pub//bat/bn requ/reinent, The a bovementioned publication requirement may be deferred by the Monetary Board by at least five (5) affirmative votes upon application by the bank concerned during periods of national and/or local emergency or of imminent panic which directly threaten monetary and banking stability. The amended prescribed form for the published BS shall be used starting with the quarter end- December 2023 reports. Disclosure requirements in the annual report. The minimum disclosure requirement in the annual report of banks is aimed at ensuring that proper disclosure is made on all significant matters regarding the bank. including its financial condition. performance. ownership and governance, All banks shall prepare an annual report which shall include a discussion and/or analysis of the following minimum information in no pal'ticular order: x x x. Posting andsubmts'$10n of annual report. A copy of the latest annual report shall be posted/displayed by the bank in a conspicuous place in its head office, all its branches and other offices. Alternatively. banks may make the said report available in digital copies by displaying a tabletop standee with QR codes in a conspicuous place in the head office, all its branches and other offices, or through other digital/electionic means. The annual report should also be published on the bank's website. x x x. ' Earning assets shall be composed of the following: (1) Total Loan Portfolio - NeL: (2) Due fron\ Bangko Senti'al rig Pi!ipinas: (3) Due from Other Central Banks and Banks; (4) Financial Assets at Fair Value through Profit or Loss (FVPL): (5) Financial Assets at Fair Value Through Other Comprehensive Income (FVOCl) - Net; (6) Debt Securities at Amortized Cost - Net and (7) Sales Contract Receivables - Net

. . . The annual report and ARAC shall be submitted in soft copy in Portable Document Format (PDF) in the mode and manner as provided in Appendix 7. Supervisory enforcement action. Consistent with the provisions of Section 002, the Bangko Sentral reserves the right to deploy its range of supervisory enforcement tools to promote adherence to the requirements set forth in the foregoing guidelines, The applicable monetary penalties shall be I) For erroneous reports, delayed repo/'ts, erroneous and delayed reports, and unsubmitted reports. A bank shall be subject to the fines for erroneous. delayed, erroneous and delayed. and unsubmitted (i) soft copy of the BS and CBS. as applicable. in prescribed form: (ii) the published or posted copy of the BS and CBS', as applicable. together with proof of publication or posting. or (iii) annual reports and ARAC as provided under Sec. 171 Isenctions on reports for non-coinp/I^?rice WIT'h the reporting standards/, 21 For nailure to pub/tshfoost or non-disclosure of certain Ihibrmat/bn. Failure to publish or post the BS and CBS. as applicable. or willful non-disclosure of any item required to be disclosed under this Sec. shall be subject to the appropriate monetary penalties under Sec. 004 that will be imposed on the bank. The Bangko Sentral shall also determine if the non-disclosure involves material information that may mislead the public. which warrants stiffer sanctions as provided under Sec. 002. For this purpose. material Ihib/7nati0/7 refers to infoi'mation which if ontitted o1' misstated. could change or influence the assessment or decisions of a person relying on the disclosure. such as depositors, creditors. investors. ai\d professional analysts. for the purpose of making deposits and investments. among others' Section 2. The prescribed reportorial template of the published/posted balance sheet for banks on both solo and consolidated bases is attached as Annex A-I of this Circular. Section 3, Appendix 7 of the MORB on Reports Required of Banksis amended to reflect the new manner of reporting of the published/posted balance sheet and Annual Report Assessment Checklist. The amended provisions are shown in Annex B of this Circular. Section 4. This Circular shall take effect fifteen (15) calendar days following its publication either in the Official Gazette orin a newspaper of general circulation, FOR THE MONETARY BOARD: ,<i; ' ~ Governor 2.1 December 2023 4 Shall be considered as a single report with other prudential reports SLibmitted throLigh the Application Programming Interface pursuant to Circular1177 dated 12 July 2023.

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, ANNEX B of Circular REPORTS REQUIRED OF BANKS JAPpend/k' 70fthe'M0/?87 A, UBs/KBs' GategQ^t Form No. unR^ Re^ E^y SL^ ^^ Dead^ xxx xXX xxx XXX xxx xxX XXX A-I Form 2B/2B. I Section 175 Ivxx) Balance Sheet (BSI Quartei'Iy SOLO -15 banking API-XML (BSP-7-16-03) days after end of reference quarter CONS0 - 30 banking days after end of reference quarter Published Balance Sheet (PBS) do 35 banking days API-XML (Proof of Publication/Posting) after end of reference quarter xxx XXX xxx XXx xxx XXX XXX xxx xxx xXx xxx xxx xxX xxx B Unnumbered Section 175 Annual Report Assessment Checklist Annually Non-government Soft copy to the Department {vxx, ! (ARAC) banks ~180h of Supervisory Analytics of calendar day after the Bangko Sentral the close of the calendar/fiscal year elected by the bank Government banks - do 100'h calendar da ' As made applicable to Islamic banks and digital banks. Page I of 4

Cat^^I^t Form No. Lag^ Re^^ E^y Su^ ^e. ^ Dead^ after the close of the calendar/fiscal year elected by the bank xxx xxx XXX xxx xXx xxx XXX B. TBs ^a^9991^! Form No. baa^ Re^ E^y 5u^ ^2^ Peachine g=mm"^ xXx xxx xxx xXX XXX xXX XXX A-I Form 2B/2B. I Section 175 Axx! Balance Sheet (BSI Quarterly SOLO -15 banking API-XML days after end of reference quarter CONS0 - 30 banking days after end of reference quarter Published Balance Sheet IPBS) do 35 banking days API-XML IProof of Publication/Posting) after end of reference quarter XXx xXX XXX xxx Xxx xxX xxx xxx xxx XXX Xxx XXx XXX xxx B Unnumbered Section 175 Annual Report Assessment Checklist Annually Non-government Soft copy to the Department I\xx/ (ARAC) banks - 180th of Supervisory Analytics of calendar da after the Ban ko Sentrai

. Form No. 11QR_^L Re^ Er^y SL^ Subn^ ^ Cat^991^! Dead^ e=mmi^ the close of the calendar/fiscal year elected by the bank Government banks - do 100th calendar day after the close of the calendar/fiscal year elected by the bank xXX XXX xxx XXX XXx XXX xxx C. RBs/Coop Banks Form No. MQR^ Re^ Ereq^y ^i^ton S^^ Catsgo^E ^line e^I^ ER^^R^ Xxx XXx xxx xxx xxx xXx xxx Balance Sheet (BS) Quarterly SOLO -15 banking API-XML A-I Form ZB/2B. I Section 175 Ixxxj days after end of reference quarter CONS0 - 30 banking days after end of reference quarter Published Balance Sheet (PBS) do 35 banking days API-XML iproof of Publication/Posting) after end of reference quarter XXx Xxx Xxx Xxx xXX XXX XXX

, f C^. tggQ!:!, Form No. 11QR_^ ^Tnn E^y ^ion an^ E^am^ ^line ^=mmi^ ^QunA^ XXx XXX XXx xxX xxx XXx xxx B Section 175 Annual Report of Management to As loan to do Original and duplicate- Stockholders Covering Results of subsidiaries Appi'opriate supervising Operation for the Previous Year and/or department of the Bangko affiliates is Sentrai approved B Unnumbered Section 175 Annual Report Assessment Checklist Annually Non-government Soft copy to the Department ICJ7cu/ar No. 956 IARAC) banks - 180" of Supervisory Analytics of dated 0417/7/ calendar day after the Bangko Sentral the close of the calendar/fiscal year elected by the bank Government banks - do 100'h calendar day after the close of the calendar/fiscal year elected by the bank xxx xxx xxx Xxx xxx xxx xXX Page 4 of 4-