19 CONSOLIDATED FINANCIAL STATEMENTS                  
  Universal and Commercial Banks
  as of end of periods indicated
  in billion pesos
 
Selected Accounts UNIVERSAL AND COMMERCIAL BANKS
 
  March 1999 June 1999 Sept 1999 Dec 1999 March 2000 June 2000 Sept 2000 Dec 2000
   
ASSET QUALITY INDICATORS
GROSS ASSETS 1/ 2,516.081 2,591.163 2,652.522 2,771.710 2,716.798 2,787.145 2,861.556 3,046.867
TOTAL LOAN PORTFOLIO, GROSS 1,484.465 1,505.581 1,557.587 1,582.894 1,529.103 1,505.565 1,568.215 1,628.214
LOAN LOSS RESERVES 67.740 73.316 76.212 90.551 94.348 101.190 104.466 107.207
INTERBANK LOANS RECEIVABLES 166.678 193.735 188.311 224.636 187.396 135.396 161.304 176.370
RESTRUCTURED LOANS, GROSS 51.923 56.412 66.057 74.629 78.672 82.218 83.227 99.225
RESTRUCTURED LOANS, CURRENT/PERFORMING 42.372 44.771 49.939 54.504 53.170 50.888 45.931 62.230
NON-PERFORMING LOANS 2/ 195.635 208.122 208.629 195.389 215.067 220.425 246.650 245.813
ROPOA, GROSS 57.038 70.940 77.781 99.942 105.194 112.320 119.337 131.875
ALLOWANCE FOR ROPOA 1.210 1.297 1.527 1.595 2.824 2.840 3.423 3.684
NON-PERFORMING ASSETS (NPA) 3/ 252.673 279.063 286.410 295.332 320.261 332.745 365.987 377.688
ALLOWANCE ON NPA 68.950 74.613 77.739 92.146 97.172 104.030 107.889 110.890
DISTRESSED ASSETS  4/ 295.045 323.834 336.349 349.836 373.431 383.633 411.918 439.918
ROPOA, GROSS (Net of Performing SCR)                
PERFORMING SALES CONTRACT RECEIVABLES (SCR)                
               
 
1/ Refers to Total Assets, net of reserves plus Loan Loss Reserves (LLR) plus provision for ROPOA
2/ In accordance with Circular 351
3/ Refers to NPLs plus ROPOA (effective June 2003, ROPOA net of Performing Sales Receivables) per Circular 380
4/ Refers to the sum of Non Performing Loans, ROPOA (Gross) and Restructured Loans, current.
     Effective 31 July 2004, Restructured Loans, performing was used in lieu of Restructured Loans, current.
Note: Details may not add-up to totals due to rounding-off
Source: Supervisory Data Center, Supervision and Examination Sector