Bank Responsibility for the Generation and Timely Submission of Required Reports to the Bangko Sentral

Bauexo SeNrnaL Ne Pn-tPtNAs OFFICE OF THE GOVERNOR ctRcutAR No. 963 Series of 20L7 Subject: Bank Responsibility for the Generation and Timely Submission of Required Reports to the Bangko Sentral The Monetary Board, in its Resolution No. 963 dated 8 June 20L7, approved the following amendments to the Manual of Regulations for Banks (MORB) setting forth the Bangko Sentral's expectation on banks to establish an effective reporting system with an appropriate governance process that enables the generation and timely submission of reports that are in accordance with the Bangko Sentral's reporting standards. Section 1. A new Section shall be added to the MORB, which shall read as follows: Section X184. Governance Process on the Quality of Bank Reporting. Statement of Policy The proper conduct of monetary policy and effective banking supervision are core mandates of the Bangko Sentral. These mandates are facilitated by the accurate and timely submission of required information concerning a bank's financial condition and results of operations. At the same time, high quality individual bank reports contribute to the preparation of aggregate statistics that enable banks to make better informed business decisions. It is incumbent upon the Board and Senior Management to implement an effective reporting system to generate complete, accurate, consistent, reliable and timely reports to the Bangko Sentral. Banks are expected to capitalize on available information technology in establishing an effective reporting system that is appropriate for their size and complexity of operations. The Bangko Sentral shall prescribe reasonable reporting standards which shall consider the cost of reporting relative to the expected benefits. Subsection X184.1. Reporting Stondards, Reports submitted to the Bangko Sentral must be complete, accurate, consistent, reliable and timely to be considered compliant with the Bangko Sentral reporting standards. lt follows that the report shall conform to the relevant submission and validation guidelines as prescribed by the Bangko Sentral. Likewise, reports with incomplete schedules or attachments shall be considered non-compliant with the reporting standards. As such, said reports should have been reviewed and validated by the bank prior to submission to the Bangko Sentral to ensure its completeness and correctness. Adequate internal controls should likewise be in place to ensure adherence to the reporting standards. A. Mabini St., Malate 1004 Manila, Philippines o (6321708-7701 . www.bsp.gov.ph r !5p63;[email protected]

Reports as contemplated in this Circular pertain to a bank's financial condition (i.e., solvency, liquidity, and profitability) as well as its operations and management. Subsection XlfF..z. Governance Process. An effective governance process over the banKs reporting system must be established by the Board and implemented by Senior Management to ensure the banKs adherence to the reporting standards. The bank's reporting system should be supported by a combination of systems, policies and procedures that are intended to facilitate the accurate and timely generation of bank reports. A bank's periodic review of the governance process is likewise integral in determining whether the reporting system continues to be relevant and effective. An effective reporting system shall include the following key components: a. A management information system and technology infrastructure capable of supporting the banKs reporting requirements as well as the conduct of its own internal validation prior to the submission of reports to ensure compliance with the Bangko Sentral reporting standards; b. Written policies and procedures documenting the bank's standards and processes in generating quality internal and external reports; c. Timely and periodic review of the systems, policies and procedures to ensure their continuing relevance and effectiveness conducted by an independent unit within the bank (e.g., internal audit) or an external party contracted by the bank for such purpose; d. A process to implement appropriate enhancements in response to changes in the banKs operating environment or in the process of addressing weaknesses noted during periodic reviews conducted; and e. A process for the timely reporting to the Board and Senior Management of significant transactions, events and activities that have material impact on the quality of reports of the bank. Bank reports shall meet the reporting standards prescribed under Subsection X184.1. To ensure the quality of bank's reporting, Subsection X184.3 prescribes the corresponding sanctions for banks that fail to comply with such reporting standards. The Bangko Sentral shall conduct, as described in Subsection X184.4, an assessment of the quality of a bank's reporting system in order to determine the underlying integrity of reports being submitted and root cause of persistent submission problems, if any. PaSe 2 of 15

Subsection X184.3. Sonctions on Reports for Non-compliance with the Reporting Standards, a. Definitions Erroneous Report - A report submitted within the prescribed deadline, but is found to be non-compliant with the Bangko Sentral reporting standards described in Section t%.t shall be classified as "Erroneous". Submission of an Erroneous Report shall be considered as willful failure to comply with a regulation. 2. Delayed Report -A report that was able to comply with the Bangko Sentral reporting standards after the submission deadline for said report shall be classified as "Delayed". Submission of a compliant report after the submission deadline shall be considered as willful delay in submission of reports. 3. Unsubmitted - A report that was not submitted, or was submitted but not able to comply with the Bangko Sentral reporting standards, by the time the next report becomes due or upon the lapse of thirty (30) banking days from the report's submission deadline, whichever comes first shall be classified as "Unsubmitted". See Table 2 as reference for the defined number of banking days after submission deadline for a report to be considered "Unsubmitted". Non-submission of reports under this item shall be considered as willful refusalto comply with a regulation. b. Monetary Penalties The applicable monetary penalty shall be based on a prescribed fine for each occurrence (in case of Erroneous reports) or for each day (in case of Delayed or Unsubmitted reports) which will accumulate until such time the report has been determined compliant with the prescribed reporting standards, as provided for in Table 1: - Prescribed fines for violations Bank Type Primary Reports Secondarv Reoorts Univeral/Commercia I Banks (U/KBsl P 3.000 P@0 Thrift Banks (TBs) 1,500 300 Rural Banks/Coop Banks (RCBs) 450 150 The list of reports classified as Primary and Secondary are provided in the attached Annex A. Erroneous For a report initially considered Erroneous but subsequently complied with the reporting standards within the prescribed deadline, the penalty shall be computed by multiplying the prescribed fine by the number of times the subject report was submitted before being considered compliant.

Delayed For Deloyed reports, the penalty shall be computed by multiplying the prescribed fine by the number of calendar days delayed. Erroneous and Delayed ff the report initially considered Erroneous was able to comply with the reporting standards butafterthe prescribed deadline (i.e., Delayed), the penaltyshall be based on the sum of the penafty for being Erroneous and the penalty for being Delayed. Unsubmitted For reports classified as Unsubmitted, (regardless if said report was not submitted or was previously submitted but remains non-compliant as described in Subsection X184.3.a.3) the monetary penalty shall be three times (3x) the number of days applied for determining such classification, as provided in Table 2: Tabfe 2 - Defined number of days for penalty computation of reports considered Unsubmitted (Column A) (Column B) (Column C) Reporting defined # of banking doys # of days for penalty Frequency ofter su bmission deodline computation of reports considered to "Unsubmittedo be considered "Unsubmitted" (A) (B) = (A multiplied bv 3) Weeklv 7 21 Monthly Quarterly 30 90 Semestral Annual Event-Based* *Refers to reports that are not due under a regular periodicity since their required submission is reckoned from the occurrence of an event/incident or upon knowledge thereof. In the event that a compliant report is received after it has been considered unsubmitted, the applicable penalty shall be based on the number of days provided in Column C of Table 2. This will be the case even if the actual number of banking days delayed is less than the constant number of days provided in said Column C1. Failure to submit a report on time due to fortuitous events such as fire and other natural calamities, public disorders including strike and lockout affecting a bank as defined in the Labor Code or of a national emergenry affecting the operation of banks shall not be considered as willful delay or willful failure. r For instance, a weekly report received on the eght (ath) banking day after the submission deadline will still be penalized the equivalent of twenty-one (21) days, while it likewise follows that a weekly report received on the twenty-eighth (28th) banking day shallstill be penalized fortwenty-one (21) days.

In cases of reports falling due in a period affected by a fortuitous event or within a regulatory relief period as contemplated under Appendix 89, said reports should comply with the reporting standards of the Bangko Sentral within fifteen (15) banking days after the end of the said fortuitous event or regulatory relief. Otherwise, they shall be considered Unsubmitted and imposed with a monetary penalty equivalent to the applicable fine prescribed in table 1 multiplied by forty-five (45) days (i.e., three times [3xl fifteen [151 days). A bank is still required to submit a compliant report regardless if said report has been classified as "Unsubmitted" unless the non-submission is approved by the Bangko Sentral. Otherwise, failure to submit a compliant report within seven (7) banking days from the time an instruction was made to submit the said Unsubmitted report shall result in disciplinary enforcement action against the bank in accordance with existing regulations such as, but not limited to, the Bangko Sentral's Supervisory Enforcement Policy under Section X009. c. lmplementation ln the implementation of the rules in this section, the submission deadline is considered moved to the next banking day should it fall on a non-working day in the locality where the reporting bank is situated or on a working day where business operations in government offices were suspended due to typhoon, flood, or other similar fortuitous events. The submission of reports with the appropriate department of the SES or with the Bangko Sentral Regional Offices shall be effected by sending them electronically or through registered mail/courier or through messengerial services, unless otherwise specified in the circular or memorandum of the Bangko Sentral. The date when the report was sent electronically or the date of mailing postmarked on the envelope or the date of receipt from the messengerial service, as the case may be, shall be considered as the date of filing. d. Habituality Habituality shall refer to the repetitive incurrence of reporting violations. For the purpose of objectively determining habituality, a demerit points system shall be put into effect. A bank that incurs more than 100 demerit points within a calendar year shall be considered a habitual violator. The total number of demerit points for a calendar year shall be computed based on the total amount of penalties approved for the said year divided by the prescribed fine for the applicable reporting category. For purposes of determining demerit points, the coverage of approved penalties shall apply to reports prescribed for submission to the Supervision and Examination Sector. The demerit points system as well as the coverage of reports for determining habituality shall remain in effect unless otherwise specified by the Bangko Sentral. Table 3 provides an example of how demerit points are computed:

Table 3 - Determination of demerit points incurred by a bank in a :alendar Report Category Primary Secondarv Total A. Monetary penalties approved for imposition P 180.000 P 30.000 B. Prescribed fine per applicable category based on P 3,000 P 600 Table 1 C. Number of demerit points (A/B) 60 50 110 Based on the sample computation, the bank is considered a habitual violator since it has incurred more than 100 demerit points within the calendar year. When a bank is cortsidered habitual in incurring reporting violations, the Bangko Sentral shall require the bank to undertake measures to address the root cause/s of the problem. The bank may also be subject to non-monetary sanctions provided under Section 37 of Republic Act No. 7653 (The New Central Bank Act), as well as restriction/suspension of branching privileges and other special authorities involving the offering of new products and services to the public. The non-monetary sanctions shall continue to be in effect until the habituality is considered addressed. The habituality is considered addressed and the non-monetary sanctions will be lifted if the bank did not incur any demerit points {i.e., none of the reports of the bank was cfassified as either Erroneous, Deloyed, Erroneous ond Deloyed, or lJnsubmittedl for at least three (3) consecutive months from the time the habituality was observed. Subsection X1,f8{..A Assessment of Reporting System. lf the results of the assessment disclose significant deficiencies in the reporting system, the bank shall be required to submit a Board-approved action plan. Such action plan shall include measures that the bank must undertake within a specified period of time to address the deficiencies noted. Failure of the Board and Senior Management of the bank to implement the required corrective measures within the specified time frame shall be grounds to subject the bank including its Board, Senior Management and other responsible official/s to the Bangko Sentral's Supervisory Enforcement Policy under Section X009. This is without prejudice to imposition of sanctions provided under applicable regulations and law, such as but not limited to, Sections 34, 35, and 35 of R.A. No. 7553 (The New Central Bank Act). Subsection X184.5. Tronsitory Provisions. Banks have until 31 December 20L7 to make the necessary preparations to their systems and processes to ensure compliance with Section X184. The period of preparation shall be treated as an observation period wherein banks will be provided information on their accumulated demerit points described under Subsection X184.3 as of various periods in 2Ot7. The Bangko Sentral shall provide banks with information on their accumulated demerit points within the months of August and December 20L7.

Full implementation will take effect beginning l January 2018. Section 2. The provisions of SubsectionXl92.2 of the MORB are hereby deleted. Section 3. All references to Subsection XL92.2 on the provisions of the MORB indicated below are hereby changed to Subsection X184.3. The said pertinent provisions are likewise revised as follows: Section/Subsection/ Existing Phrase New Phrase Apoendix Subsection X115.4 late and/or erroneous Erroneous/Delayed/ reporting of all reports in Erroneous and Delayed/ compliance with the Basel lll Unsubmitted reports relative requirements shall be subject to the Basel lll requirements to penalties provided under shall be subject to penalties Subsec. XL92.2. Banks failing provided under Subsec. to submit the required reports x184.3. within the prescribed deadline shall be subject to monetary penalties applicable for delayed reporting under existing regulations. Subsection X115.6 b. However, late and/or However, Erroneous/ erroneous reports shall be Delayed/ Erroneous and subject to penalties provided Delayed/ Unsubmitted under Subsection XI92.2. reports shall be subject to Banks failing to submit the penalties provided under required reports within the Subsection X184.3. prescribed deadlines shall be subject to monetary penalties applicable for delayed reporting under existing regulations. Subsection X126.2 Any willful delay in the Any Delayed/ Unsubmitted submission of said report, a report, a Category A-2 report, Category A-2 report, shall shall subject the bank to the subject the bank to the corresponding penalties in corresponding fines for delayed accordance with Subsection reports in accordance with the x184.3. provisions of Subsec. X192.2 to be reckoned on the day following the due date of submission until the correct report is submitted to the Bangko Sentral.

Subsection LL76.3ii. For delayed sworn certificotion For Erroneous/ Deloyed/ ond/or LCR report. A bank shall Erroneous ond Delayed/ be subject to the penalties for Unsubmitted sworn delayed submission of the certificotion ond/or LCR sworn certification and/or LCR report. A bank shall be report in accordance with the subject to the penalties for Erroneous/ Delayed/ provisions of Subsec. X192.2, to be reckoned on the day Erroneous and Delayed/ following the due date of Unsubmitted sworn submission until the certification and/or LCR certification and/or report is report in accordance with the filed with the Bangko Sentral. provisions of Subsec. X184.3. Subsection X190.1 The reports and certifications The reports and certifications of institutions concerned, of institutions concerned, schedules and attachments schedules and attachments required under this Subsection required under this shall be considered Category B Subsection shall be reports, delayed submission considered Category B of which shall be subject to the reports, wherein Delayed/ penalties under Subsec. Unsubmitted reports subject x1s2.2b(1)b. to the penalties under Subsec. X184.3. Subsection XL92.4 Moreover, final reports on Moreover, initial and/or final crimes and losses with reports on crimes and losses incomplete information as as required under SES Form required under SES Form 6G 6G that are considered shall be considered erroneous Erroneous/ Delayed/ reports and the concerned Erroneous and Delayed/ bank shall be required to Unsubmitted shall be subject submit amended reports to the penalties for Category subject to penalties on late B reports under Subsection reporting for Category B x184.3. reports under Subsec. XL92.2; Subsection X192.18 Late and/or erroneous Erroneous/Delayed/ reporting of the said report Erroneous and Delayed/ shall be subject to penalties Unsubmitted reports shall be prescribed under Subsec. subject to penalties Xl92.2for Category I reports. prescribed under Subsec. X184.3 for Category B reports. Subsection X341.15 (1) For deloyed/amended re ports For Erroneous/ Delayed/ (b) Erroneous and DelaVed/ A bank shall be subject to the Unsubmitted reports fines for delayed/amended reports on compliance with the A bank shall be subject to the mandated credit allocation for fines for Erroneous/ Delayed/ asri-agra credit under R.A. No. Erroneous and Delaved/

10000 in accordance with the Unsubmitted reports on of Subsec. X!92.2, provisions compliance with the to be reckoned on the day mandated credit allocation following the due date of for agri-agra credit under R.A. submission until the proper No. 10000 in accordance with report is filed with the BSP. the provisions of Subsec. x184.3. Subsection X351.9 Late and/or erroneous Erroneous/Delayed/ reporting of said reports shall Erroneous and Delayed/ be subject to penalties Unsubmitted reports shall be prescribed for category A-2 subject to penalties report under Subsec. XL92.2. prescribed for category A-2 report under Subsec. X184.3. Subsection X410.5 For purposes of imposing For purposes of imposing monetary penalties provided monetary penalties provided under Subsec. XL92.2 for under Subsec. X184.3 for delayed submission of reports, Delayed/ Unsubmitted the amendments to the Plan reports, the amendments to shall be considered as the Plan shall be considered "Category A-3" report. as "Category A-3" report. Subsection X190.7 b. Delayed submission of Annual Delayed/ Unsubmitted Report. Sanctions in ca:;e of Annuol Report. Sanctions in willful delay in the submission case of Delayed/ of Annual Report and the ARAC Unsubmitted Annual Report shall be in accordance with the and the ARAC shall be in provision under Subsec. accordance with the xL92.2. provision under Subsec. x184.3. Appendix 107 Late and/or erroneous Erroneous/Delayed/ reporting of the said report Erroneous and Delayed/ shall be subject to penalties Unsubmitted reports shall be prescribed under Subsec. subject to penalties XI92.2 for Category A-1 prescribed under Subsec. reports, without prejudice to X184.3 for Category A-1 sanctions provided under reports, without prejudice to Sections 35 and 37 of R.A. No. sanctions provided under 7553 or The New Central Bank Sections 35 and 37 of R.A. Act. No. 7553 or The New Central Bank Act. Section 4. The pertinent portions in Appendix 6, as shown in Annex B, are amended to indicate the new requirement for their electronic subrnission.

Section 5. Effectivity. This Circular shall take effect fifteen (15) calendar days following its publication either in the Official Gazette or in a newspaper of general circulation. FOR THE MONETARY BOARD: h--ffif L7 June 2OL7

Annex A Classification of Reports l. Primary Reports Primary Reports include all Category A-1, A-2, and A-3 reports covered under Subsection X1-92.L except those specifically classified as Secondary Reports ll Secondary Reports Secondary Reports includes all Category B reports and the following Category A-L, A-2, and A-3 reports covered under Subsection XL92.I o Report on Compliance with Mandatory Credit Allocation for Micro, Small, and Medium Enterprises (MSME) o Report on Compliance with Mandatory Agri-Agra Credit o Reports on Required and Available Reserves o Microfinance Reports (Report on Microfinance Produ cts and Income Statement on Retail Microfinance Operations o Report on Crimes and Losses o Credit Card Business Activity Report (CCBAR)

ANNEX B APPENDIX 6 - BANK REPORTS FOR ETECTRONIC SUBMISSION teportTide Fre$,reil€y Deadllne Prescribed E-mail Mdress €overed Institu$ms Report on Non-Deliverable Forward Transactions Against 1 Daily 2 banking days after end of reference date [email protected] Banks Philippine Peso 3 banking days after end of reference week [email protected] UKBs 2 Consolidated Daily Report of Condition (CDRC) Weekly 6 banking days after end of reference week [email protected] TBs Weekly Report on Required and Available Reserves Against 3 Weekly 4 banking days after end of reference week sdcrb-wrra [email protected] RCBs Deposit Liabilities (WRRAR) sdckb-trust@ bsp.gov.ph AII UKBS and TBs Report on Peso-Denominated Common Trust Fund and Other 4 Weekly 3 banking days after end of reference week authorized to engage in Similarly Managed Funds (CTF) [email protected] trust business sdckb-trust@ bsp.gov.ph All UKBs and TBs 5 idr rrirnr Aarnr rn+c lTflEAl Weekly 3 banking days after end of reference week authorized to engage in [email protected] trust business sdckb-brokeri [email protected] Broker Customer Accounts for Settlement of Customer Trades - All banks with securities 6 Monthly 15 banking days after end of reference month sdctb-brokeri [email protected] Sash Accounts/Securities Accounts End-of-Week Balance brokering license sdcrb-brokeri ng@ bsp.gov.ph [email protected] UKBs Monthly 15 banking days after end of reference month [email protected] TBs 7 Financial Reporting Package (FRP) - Solo luarterly 15 banking days after end of reference quarter ;[email protected] RCBs Financial Reporting Package (FRP) - Consolidated [email protected] UKBs 8 (applicable to parent banks with subsidiary banks and other Luarterly 30 banking days after end of reference quarter financial allied undertakings excluding insurance companies) [email protected] TBs [email protected] UKBs Report on Microfinance Products 9 Vlonthly 15 banking days after end of reference month sdctb-micro@ bsp.gov. ph TBs sdcrb-micro @bsp.gov.ph RCBs

Report Title Freguency Deadline Prescribed E<nail Address Covered Instihrdons [email protected] UKBs r.0 Luarterly 15 banking days after end of reference quarter [email protected] TBs Income Statement on Retail Microfinance Operations [email protected] RCBs [email protected] UKBs Vonthly 15 banking days after end of reference month Supplementary Report on Early Adoption of PFRS 9 - Solo [email protected] TBs 11 (applicable to early adopter BSFIs) Xuarterly 15 banking days after end of reference quarter ;[email protected] RCBs ;[email protected] UKBs Supplementary Report on Early Adoption of PFRS 9 - Consolidated L2 luarterly 30 banking days after end of reference quarter (applicable to early adopter BSFIs) ;[email protected] TBs Computation of the Risk-Based Capital ;[email protected] TBs 13 Adequacy Ratio Covering Combined Credit Market f,uarterly and Operational Risks (for stand alone TBs and RCBs) - Solo ;[email protected] RCBs :omputation of the Risk-Based Capital Adequacy Ratio Covering Combined Credit Market ;[email protected] TBs lnd Operational Risks (for stand alone TBs and RCBs) - L4 Luarterly 30 banking days after end of reference quarter lonsolidated (applicable to parent banks with subsidiary banks and other financial allied undertakings excluding insurance [email protected] RCBs :ompanies) sdckb-ca rsumma [email protected] UKBs scdtb-carsumma [email protected] TBs 15 Basel lll Capital Adequacy Summary Report - Solo luarterly 15 banking days after end of reference quarter sdcrb-ca rsumma ry@ bsp.gov.ph RCBs Basel llt Capital Adequacy Summary Report - Consolidated 16 (applicable to parent banks with subsidiary banks and other Xuarterly 30 banking days after end of reference quarter sdckb-carsumma [email protected] UKBs fi nancial allied undertakings excluding insurance companies) sdckb-agra@ bsp.gov.ph UKBs Report on compliance wlth the Mandatory Agrl Agra credlt (Agri- L7 l,uarterly 15 banking days after end of reference quarter sdctb-agra @ bsp.gov.ph T8s Agra) sdcrb-agra @ bsp.gov. ph RCBs ;[email protected] UKBs Report on Compliance with Mandatory Credit Allocation Required ;[email protected] TBs 18 Luarterly 15 banking days after end of reference quarter Under RA 6977 (as Amended by RA Nos. 8289 and 9501)(MSME) ;[email protected] RCBs

Report fitle Frequeilcy Deedline Prcscribed E-mait Address Covercd Institutions Report on Credit and Equity Exposures to Individuals/Companies/ [email protected] UKBs 19 Quarterly 15 banking days after end of reference quarter Groups Aggregating P1 Million and Above (CREDEX) srso-credex@ bsp.gov.ph TBs ;dckb-frpti @bsp.gov.ph UKBs 20 Financial Reporting Package for Trust Institutions (FRPTI) Quarterly 20 banking days after end of reference quarter sdctb-frpti @bsp.gov.ph TB5 sdcrb-frpti @bsp.gov.ph RCBs [email protected] Published Balance Sheet / UKBs 2T resources of P1 billion and above (consolidated reports are Quarterly 12 banking days from date of Call Letter [email protected] TBs applicable to parent banks with subsidiary banks and other financial allied undertakings excluding insurance companies) [email protected] RCBs sdckb-emoney@ bsp.gov.ph Report on Electronic Money Transactions ;dctb-emoney@ bsp.gov.ph All electronic money 22 f,.uarterly 15 banking days after end of reference quarter (applicable to Electronic Money lssuers) issuers- Banks ;[email protected] 23 ixpanded Report on Real Estate Exposures - Solo ;[email protected] UKBs Luarterly 30 banking days after end of reference quarter ;[email protected] TBs ixpanded Report on Real Estate Exposures - Consolidated [email protected] UKBs 24 laoolicable to Darent banks with subsidiarv banks and other Luarterly 30 banking days after end of reference quarter 'inancial allied undertakings excluding insurance companies) [email protected] TBs [email protected] UKBs 25 leport on the Inventory of Banking Network Luarterly 20 banking days after end of reference quarter [email protected] TBs ;[email protected] RCBs lredit Card Business Activity Report 26 iapplicable to Financial Institutions (Fls) with Credit Card Luarterly 15 banking days after end of reference quarter [email protected] All Banks f,perations) [email protected] UKBs 27 leport of Selected Branch Accounts Quarterly 20 banking days after end of reference quarter sdctb-bris@ bsp.gov.ph TBs sdcrb-bris@ bsp.gov.ph RCBs 28 Basel lll Liquidity Coverage Ratio (LCR) Report - Solo Quarterly 15 banking days after end of reference quarter [email protected] UKBs

Reportfitle Fre6rency Deadline Prescribed E-mail Address Covered Institutions 29 lasel lll Liquidity Coverage Ratio (LCR) Report - Consolidated Quarterly 30 banking days after end of reference quarter [email protected] UKBs [email protected] UKBs 30 Report on Cross-Border Financial Positions Quarterly 30 banking days after end of reference quarter sdckb-rcbp@ bsp.gov.ph TBs [email protected] UKBs 31 Stress Testing Reports Covering Credit and Market Risks Semestral 30 banking days after end of reference semester sdctb-stresstesting@ bsp.gov.ph TBs Report on Selected Accounts and Activities for the ldentification 01 32 Semestral 30 banking days after end of reference semester [email protected] UKBs Domestic Svstemicallv lmoortant Banks sdckb-leverage@ bsp.gov.ph UKBs sdctb-leverage@ bsp.gov. ph TBs 33 Basel lll Leverage Ratio (BLR) Report - Solo Semestral 15 banking days after end of reference semester sdcrb-leverage@ bsp.gov.ph RCBs Basel lll Leverage Ratio (BLR) Report - Consolidated (applicable to 34 parent UKBs with subsidiary banks and other financial allied Semestral 30 banking days after end of reference semester [email protected] UKBs undertakings excluding insurance companies) sdckb-itprofile@ bsp.gov. ph UKBs 35 Information Technology (lT) Profile Report Annual 25 calendar days after end of reference year [email protected] TBs [email protected] RCBs [email protected] UKBs TBs 36 Report on Crimes and/or Losses (RCL) - Initial Report As crime/incident occurs 10 calendar days from knowledge of crime/incident [email protected] RCBs [email protected] [email protected] UKBs TBs 37 Report on Crimes and/or Losses (RCL) - Complete/Final Report As crime/incident occurs 20 calendar days from termination of investigation [email protected] RCBs [email protected] ;[email protected] UKBs 38 Registration Form (E-Correspondences) As changes occur [email protected] TBs [email protected] RCBs