Guidelines on the Electronic Submission of Reportorial Requirements Applicable to Digital Banks (DGBs)

OFFICE OF THE DEPUTY GOVERNOR I FINANCIAL SUPERVISION SECTOR 006 MEMORANDUM NO. M-2023-____ To : ALL DIGITAL BANKS Subject : Guidelines on the Electronic Submission of Reportorial Requirements Applicable to Digital Banks (DGBs) Pursuant to BSP Circular No. 1105 dated 02 December 2020 and Circular No. 1154 dated 14 September 2022 on the Prudential Requirements Applicable to Digital Banks, the following shall be observed by DGBs in the submission of required reports for the reporting period beginning end-February 2023: 1) The list of covered reports for electronic submission, the mode of submission for each covered report, the prescribed file name and file format for the said reports, and the required standard format for the subject line of the e-mail transmission are provided in the attached Annex A. 2) The prescribed Data Entry Template (DET), corresponding control proof list (CP), certification form, and other relevant documents pertinent to the covered reports may be downloaded from www.bsp.gov.ph/SES/reporting_templates or requested from the BSP-Department of Supervisory Analytics (DSA) through [email protected], using the prescribed format for the subject, [REQUEST] <NAME OF REPORT> Template. 3) The prescribed DET or database file, as the case may be, together with the corresponding certification form and/or scanned CP in Portable Document Format (PDF) duly certified and signed by the authorized official of the reporting DGB shall be transmitted electronically through the BSP Financial Institution Portal (FIP) or to the prescribed e-mail address, as indicated in the attached Annex A, within the prescribed deadline. 4) Hard copy submissions shall not be accepted. DGBs that are unable to transmit electronically may submit the report and the corresponding scanned CP saved in any portable storage device (e.g., USB flash drive) through messengerial or postal services within the prescribed deadline addressed to: The Department Head Department of Supervisory Analytics (DSA) Bangko Sentral ng Pilipinas 11th Floor, Multi-Storey Building BSP Complex, A. Mabini Street Malate, Manila 1004 Submission through this mode shall be resorted only in cases of business disruptions affecting the connectivity between the BSP and the BSFI. Page Classification: GENERAL

5) A DGB can officially register a maximum of four (4) e-mail addresses to be used for submission of reports via email. One (1) of the said four (4) e-mail addresses should belong to the Compliance Officer. Each officially designated e-mail address must be registered to only one official. In no case shall there be two or more registered officials for a single registered e-mail address. 6) The scanned copy of the signed Registration Form (RF) in PDF and its corresponding Excel file shall be electronically transmitted, to the prescribed e-mail address, as follows: File Name and Format E-mail Address ReportRF.xls [email protected] ReportRF.pdf 7) Among the officially registered e-mail address/es of authorized officers of the bank under item 5, a maximum of three (3) e-mail addresses for DGBs shall be allowed to access the BSP FIP, one (1) of which should belong to the Compliance Officer. The said accounts must register for Two Factor Authentication (2FA) following the User Guide for 2FA registration which is attached as Annex B to Memorandum No. M-2020-073 dated 25 September 2020. 8) Only electronic submissions originating from officially registered e-mail address/es of the DGBs shall be recognized and accepted by the DSA. The same registered e-mail address/es shall be used by the DSA in electronically acknowledging the submitted reports and transmitting the corresponding validation results. 9) Report submissions that do not conform to the above prescribed procedures shall not be accepted and, thus, considered unsubmitted. It likewise follows that only the DETs or database file structures and other prescribed files by the BSP shall be accepted as compliant with the existing reportorial requirements subject to validation and applicable penalties for late and / or erroneous reporting. For compliance. LYN I. JAVIER Sector-in-Charge 10 March 2023 ___

Annex A Prescribed E-mail Standard Format for the Subject Report Title Mode of submission File Prescribed File Name Frequency Submission Deadlines Address of the E-mail A. For Digital Banks 1 Financial Reporting Package (FRP) -Solo Through the BSP FIP Data Entry Templates DGB-Solo-ANNUAL.xls Monthly / 15 banking days after end (M-2020-073) DGB-Solo-BORROW.xls Quarterly of reference DGB-Solo-CNTINGNT.xls month/quarter DGB-Solo-COCE.xls DGB-Solo-DEPLIAB.xls DGB-Solo-FINASSET.xls DGB-Solo-FINLIAB.xls DGB-Solo-LOANS.xls DGB-Solo-NONFIN.xls DGB-Solo-OTHERAST.xls DGB-Solo-OTHRLIAB.xls DGB-Solo-SIEACT.xls DGB-Solo-SOCSIE.xls Control Prooflist FRPSolo-Control Prooflist.pdf 2 Financial Reporting Package (FRP) - Consolidated Through the BSP FIP Data Entry Templates DGB-Conso-ANNUAL.xls Quarterly 30 banking days after end (applicable to parent banks with subsidiary banks and (M-2020-073) DGB-Conso-BORROW.xls of reference quarter other financial allied undertakings excluding insurance DGB-Conso-CNTINGNT.xls companies) DGB-Conso-COCE.xls DGB-Conso-DEPLIAB.xls DGB-Conso-FINASSET.xls DGB-Conso-FINLIAB.xls DGB-Conso-LOANS.xls DGB-Conso-NONFIN.xls DGB-Conso-OTHERAST.xls DGB-Conso-OTHRLIAB.xls DGB-Conso-SIEACT.xls DGB-Conso-SOCSIE.xls Control Prooflist FRPConso-Control Prooflist.pdf 3 Consolidated Daily Report of Condition (CDRC) Through the BSP FIP Database File SES01000.csv Weekly 3 banking days after end of (M-2020-073) reference week Control Prooflist CDRC-Control Prooflist.pdf 4 Report on Intraday Liquidity Through the BSP FIP Data Entry Template Intraday.xls Monthly 15 banking days after end (M-2020-073) of reference month Control Prooflist Intraday-Control Prooflist.pdf 5 Report on Microfinance Products Through the BSP FIP Data Entry Template MBS.xls Monthly 15 banking days after end (M-2020-073) of reference month Control Prooflist MRS-control prooflist.pdf 6 Income Statement on Retail Microfinance Operations Through the BSP FIP Data Entry Template MIS.xls Quarterly 15 banking days after end (M-2020-073) of reference quarter Control Prooflist MRS-control prooflist.pdf 7 Published Balance Sheet (PBS) - Through the BSP FIP Data Entry Template PBS.xls Quarterly 12 banking days from the Consolidated Balance Sheet (Before Publication) For (M-2020-073) date of Call Letter Banks (applicable to parent banks with subsidiary banks and other financial allied undertakings excluding Control Prooflist PBS-Control Prooflist.pdf insurance companies) 8 Published BS/CBS Through E-mail [email protected] Proof of Publication Proof_PBS.pdf Quarterly 20 banking days from the PPBS<space><BSFI date of Call Letter Name>,<space><Reference Period> 9 Basel III Capital Adequacy Report - Solo Through the BSP FIP Data Entry Template Basel3CAR-Solo.xlsm Quarterly 15 banking days after end (M-2020-073) of reference quarter Control Prooflist Basel3CAR-Solo-Control Prooflist.pdf 10 Basel III Capital Adequacy Report - Consolidated Through the BSP FIP Data Entry Template Basel3CAR-Conso.xlsm Quarterly 30 banking days after end (applicable to parent banks/subsidiary NBQBs with (M-2020-073) of reference quarter financial allied undertaking excluding insurance Control Prooflist Basel3CAR-Conso-Control companies) Prooflist.pdf 11 Expanded Report on Real Estate Exposures (ERREE) - Through the BSP FIP Data Entry Template ERREE-Solo.xls Quarterly 15 banking days after end Solo (M-2020-073) of reference quarter Control Prooflist ERREE-Solo-Control Prooflist.pdf 12 Expanded Report on Real Estate Exposures (ERREE)- Through the BSP FIP Data Entry Template ERREE-Conso.xls Quarterly 30 banking days after end Consolidated (applicable to real estate exposures of the (M-2020-073) of reference quarter banking group) Control Prooflist ERREE-Conso-Control Prooflist.pdf

Annex A Prescribed E-mail Standard Format for the Subject Report Title Mode of submission File Prescribed File Name Frequency Submission Deadlines Address of the E-mail A. For Digital Banks 13 Report on Compliance with Mandatory Credit Allocation Through the BSP FIP Data Entry Template MSME.xls Quarterly 15 banking days after end Required Under RA 6977 (as Amended by RA Nos. 8289 (M-2020-073) of reference quarter and 9501)(MSME) Control Prooflist MSME-control prooflist.pdf 14 Report of Selected Branch Accounts (BRANCH) Through the BSP FIP Data Entry Template BRIS.xls Quarterly 20 banking days after end (M-2020-073) of reference quarter Control Prooflist Control Prooflist.pdf 15 Report on Cross-Border Financial Positions (RCBP) Through the BSP FIP Data Entry Template RCBP-DGB.xls or Quarterly 30 banking days after end (M-2020-073) RCBP-DGB.xlsm of reference quarter Control Prooflist RCBP-DGB-CP.pdf 16 DDA Reconciliation Statement Through the BSP FIP Data Entry Template DDA.xls Semestral 15 banking day from end of (M-2020-073) Control Prooflist DDA-Control Prooflist.pdf reference semester 17 Stress Testing Reports Covering Credit and Market Risks Through the BSP FIP Data Entry Templates STRS CREDIT RISK.xls Semestral 30 banking days after end (STRESS TEST) (M-2020-073) STRS MARKET RISK.xls of reference semester Control Prooflist STRS Control Prooflist.pdf 18 FX Form 1 Skeds 8, and 13 Through E-mail [email protected] Database File FEDFX.csv Daily 2 banking days after end of FXS813<space><BSFI reference date Name>,<space><Reference Period> 19 Consolidated Foreign Exchange Position Report (Net Through E-mail [email protected] Data Entry Template CFXNOP.xlsm or CFXNOP.xltm Daily 3 banking days from CFXNOP<space><BSFI Open FX Position) (CFXNOP) reference date Name>,<space><Reference Period> Certification Sworn Certification.pdf Monthly within five (5) banking days after end of reference month 20 Interest Rates on and Loans and Deposits (IRLD) - Through E-mail [email protected] Data Entry Template IRLD-weekly.xls Weekly not later than Friday after IRLD<space><BSFI Weekly end of reference week Name>,<space><Reference Period> Control Prooflist IRLD-weekly_Control Prooflist.pdf 21 Interest Rates on and Loans and Deposits (IRLD) - Through E-mail [email protected] Data Entry Template IRLD-monthly.xls Monthly 15 banking days after end IRLD<space><BSFI Monthly of reference month Name>,<space><Reference Period> Control Prooflist IRLD-monthly_Control Prooflist.pdf 22 Report on Repurchase Agreements (REPO Report) Through E-mail [email protected] Data Entry Template REPO.xls Monthly Within 30 banking days REPO<space><BSFI Control Prooflist REPO-CP.pdf from the end of reference Name>,<space><Reference Period> month 23 Basel III Liquidity Coverage Ratio (LCR) Report - Solo Through E-mail [email protected] Data Entry Template LCR-Solo-currency.xls Monthly 15 banking days from LCR<space><BSFI Control Prooflist LCR-Solo-control prooflist.pdf measurement date Name>,<space><Reference Period> Certification LCR-Solo-Certification Form.pdf 24 Basel III Liquidity Coverage Ratio (LCR) Report - Through E-mail [email protected] Data Entry Template LCR-Conso-currency.xls Quarterly 30 banking days from LCR<space><BSFI Consolidated (applicable to parent banks with Control Prooflist LCR-Conso-control prooflist.pdf measurement date Name>,<space><Reference Period> subsidiary banks and other financial allied undertakings Certification LCR-Conso-Certification Form.pdf excluding insurance companies) 25 Basel III Report on Net Stable Funding Ratio (NSFR) - Through E-mail [email protected] Data Entry Template NSFR-Solo.xls Monthly 15 banking days from NSFR<space><BSFI Solo Control Prooflist NSFR-Solo-control prooflist.pdf measurement date Name>,<space><Reference Period> Certification NSFR-Solo-Certification Form.pdf 26 Basel III Report on Net Stable Funding Ratio (NSFR) - Through E-mail [email protected] Data Entry Template NSFR-Conso.xls Quarterly 30 banking days from NSFR<space><BSFI Consolidated (applicable to parent banks with Control Prooflist NSFR-Conso-control prooflist.pdf measurement date Name>,<space><Reference Period> subsidiary financial allied undertakings excluding insurance companies) Certification NSFR-Conso-Certification Form.pdf 27 BSP-Supervised Institutions (BSFIs) Consolidated Through E-mail [email protected] Data Entry Template BCCR.xls Quarterly 20 banking days after end BCCR<space><BSFI Complaints Report (BCCR) of reference quarter Name>,<space><Reference Period> Control Prooflist BCCR-Control Prooflist.pdf 28 Basel III Leverage Ratio (BLR) Report - Solo Through E-mail [email protected] Data Entry Template BLR-Solo-ddmmmyyyy.xls Quarterly 15 banking days after end BLR<space><BSFI of reference quarter Name>,<space><Reference Period> Control Prooflist BLR-CP-Solo-ddmmmyyyy.pdf 29 Basel III Leverage Ratio (BLR) Report - Consolidated Through E-mail [email protected] Data Entry Template BLR-Conso-ddmmmyyyy.xls Quarterly 30 banking days after end BLR<space><BSFI (applicable to parent banks with subsidiary banks and of reference quarter Name>,<space><Reference Period> other financial allied undertakings excluding insurance Control Prooflist BLR-CP-Conso-ddmmmyyyy.pdf companies) 30 Report on Borrowings of BSP Personnel Through E-mail [email protected] Data Entry Template Borrowings.xls Quarterly 15 banking days after end RBBP<space><BSFI of reference quarter Name>,<space><Reference Period>

Annex A Prescribed E-mail Standard Format for the Subject Report Title Mode of submission File Prescribed File Name Frequency Submission Deadlines Address of the E-mail A. For Digital Banks 31 Report on Inventory of Bank Network (IBN) Through E-mail [email protected] Data Entry Template IBN<bankname>-<reference Quarterly 20 banking days after end IBN<space><BSFI period>.xls of reference quarter Name>,<space><Reference Period> Control Prooflist IBN<bankname> <reference period>_control prooflist.pdf 32 Report on Selected Accounts and Activities for the Through E-mail [email protected] Data Entry Template DSIBs-Report.xlt Semestral 30 banking days after end DSIB<space><BSFI Identification of Domestic Systemically Important Banks of reference semester Name>,<space><Reference Period> Control Prooflist DSIBs-Report-Control Prooflist.xls (DSIB) 33 Audited Financial Statements (AFS) Through E-mail [email protected] AFS Package AFS-basis.pdf Annual 120 calendar days after the AFS<space><BSFI AFS-CERT-basis.pdf close of the calendar year Name>,<space><Reference Period> AFS-RECON-basis.pdf or fiscal year adopted by AFS-LOC-basis.pdf or AFS-NLC- the bank basis.pdf AFS-BMR-basis.pdf AFS-NCS-basis.pdf AFS-FXT.pdf Basis is type of report (i.e., SOLO, CONSO, TRUST) 34 Annual Report (AR) Through E-mail [email protected] AR Package AR.pdf Annual 180 calendar days after the AR<space><BSFI ARAC.pdf close of the calendar year Name>,<space><Reference Period> or fiscal year adopted by the bank 35 Annual Report of all Interlocking Positions of its Through E-mail [email protected] Data Entry Template ARIPDO<BSFI Acronym>.xls Annual 20 banking days after end ARIPDO<space><BSFI Directors and Officers (ARIPDO) of reference year Name>,<space><Reference Date > 36 Consolidated List of Stockholders and their Through E-mail [email protected] Data Entry Template CLSS.xls Annual 12th banking day after end CLSS<space><BSFI Stockholdings (CLSS) Portable CLSS.pdf (Quarterly if of calendar year Name>,<space><Reference Period in dd Document Format with changes) (12th banking day after end month name ccyy> (PDF) of the CLSS-DET of reference quarter, if with changes) Certification under PCD.pdf oath by the Corporate Secretary of its list of ultimate beneficial owners of bank shares held in the name of PCDNC (if applicable) 37 List of Members of the Board of Directors, Trustees, and Through E-mail [email protected] Data Entry Template LDTO.xls Annual 20 banking/business days LDTO<space><BSFI Name>,<space><Date Officers (LDTO) from the annual election of of Board’s Annual Election> PDF of the LDTO-DET LDTO.pdf the board of directors /trustees 38 Official Registered E-mail Addresses for Report Through E-mail [email protected] Data Entry Template REPORTRF.xls as changes as changes occur REPORTRF<space><BSFI Submission occur Name>,<space><Reference Period> Signed REPORTRF-DET REPORTRF.pdf 39 Electronic Correspondences from the BSP- Financial Through E-mail [email protected] Data Entry Template RF.xls as changes as changes occur RF<space><BSFI Supervision Sector (FSS) (E-correspondences) occur Name>,<space><Reference Period> Signed RF RF.pdf 40 Biographical Data of Directors/Officers with ID pictures Through E-mail [email protected] Data Entry Template BIODATA-Last Name,Complete as changes 20th banking day from BIODATA<space><BSFI (Biodata) First Name,Middle Name-Date occur date of election of the Name>,<space><Name of Officer - Accomplished.xls directors/ Complete First Name Middle Name Last meeting of the board of Name>,<space><year> Control Prooflist BIODATA-Last Name,Complete directors in which the First Name,Middle Name-Date officers are Accomplished.pdf appointed/promoted 41 Notice of Intended Closure of Banks (NICB) Through E-mail [email protected] Certification NICB.pdf As needed at least 2 working days NICB<space><BSFI before the intended date Name>,<space><Reference Period> of closure

Annex A Prescribed E-mail Standard Format for the Subject Report Title Mode of submission File Prescribed File Name Frequency Submission Deadlines Address of the E-mail B. For Digital Banks with Special Authority 1 Weekly Reserve Report on Trust and Other Fiduciary Through the BSP FIP Database File SETOFADGB.csv Weekly 3 banking days after end of Accounts (TOFA) (M-2020-073) SETOFADGB.dbf reference week Control Prooflist TOFA-CP.pdf 2 Report on Electronic Money Transactions Through the BSP FIP Data Entry Template EMI.xls Quarterly 15 banking days after end (applicable to Electronic Money Issuers) (E-Money) (M-2020-073) of reference quarter Control Prooflist EMONEY-Control Prooflist.pdf 3 Financial Reporting Package for Trust Institutions Through the BSP FIP Data Entry Template DGB-Trust.xls Quarterly 20 banking days after end (FRPTI) (M-2020-073) of reference quarter Control Prooflist FRPTI-Control Prooflist.pdf 4 Report on Non-Deliverable Forward Transactions Through E-mail [email protected] Data Entry Template NDF.xls Daily 2 banking days after end of NDF<space><BSFI Against Philippine Peso (NDF) reference date Name>,<space><Reference Period> Control Prooflist NDF-CP-ddmmmccyy.pdf 5 Credit Card Business Activity Report (CCBAR) Through E-mail [email protected] Data Entry Template CCBAR.xls Monthly 15 banking days after end CCBAR<space><BSFI (applicable to Financial Institutions (FIs) with Credit Card of reference month Name>,<space><Reference Period> Operations) Control Prooflist CCBAR-Control Prooflis.pdf 6 Electronic Payment and Financial Services (EPFS) Through E-mail [email protected] Data Entry Template EPFS-Monthly.xlsm Monthly 15 banking days after end EPFS<space><BSFI of reference month Name>,<space><Reference Period> Control Prooflist EPFS-Monthly_Control Prooflist.pdf 7 Electronic Payment and Financial Services (EPFS) Through E-mail [email protected] Data Entry Template EPFS-Semi-Annual.xlsm Semestral 15 banking days after end EPFS<space><BSFI of reference semester Name>,<space><Reference Period> Control Prooflist EPFS-Semi-Annual_Control Prooflist.pdf 8 Securities Brokering Transaction Report (SBTR) Through E-mail [email protected] Data Entry Template SBTR.xls Monthly 15 banking days after end SBTR<space><BSFI of reference month Name>,<space><Reference Period> Control Prooflist SBTR-CP.pdf 9 Supplemental Report to the Financial Reporting Through E-mail [email protected] Data Entry Template FRP_SIB-Solo.xls Monthly 15 banking days after end FRP_SIB<space><BSFI Package (FRP) on Islamic Banking -Solo of reference month Name>,<space><Reference Period> Control Prooflist FRP_SIB-Solo-CP.pdf 10 Supplemental Report to the Financial Reporting Through E-mail [email protected] Data Entry Template FRP_SIB-Conso.xls Quarterly 30 banking days after end FRP_SIB<space><BSFI Package (FRP) on Islamic Banking -Consolidated of reference quarter for Name>,<space><Reference Period> (applicable to parent banks with subsidiary banks and consolidated basis other financial allied undertakings excluding insurance Control Prooflist FRP_SIB-Conso-CP.pdf companies) 11 Quarterly Basic Security Deposit (BSD) Report Through E-mail [email protected] Data Entry Template BSD-PERA-yyyymmdd.xls Quarterly 20 banking days after end BSD<space><BSFI BSD-TRUST-yyyymmdd.xls of reference quarter Name>,<space><Reference Period> Certification BSD-PERA-Certification.pdf BSD-TRUST-Certification.pdf Control Prooflist BSD-PERA-Control Prooflist.pdf BSD-TRUST-Control Prooflist.pdf 12 Currency Rate Risk Protection Program (CRPP) Through E-mail [email protected] Data Entry Template CRPP-3A.xls Per availment Not later than 5:00 PM the CRPP<space><BSFI CRPP-4A.xls banking day following the Name>,<space><Reference Period> date of availment