19 CONSOLIDATED FINANCIAL STATEMENTS
	Universal and Commercial Banks
	as of end of periods indicated
	in billion pesos
	Selected Accounts			UNIVERSAL AND COMMERCIAL BANKS
				March 2001	June 2001	Sept 2001	Dec 2001	March 2002	June 2002	Sept 2002	Dec 2002
	ASSET QUALITY INDICATORS
		GROSS ASSETS 1/		3,020.540	3,079.292	3,067.349	3,077.632	3,102.497	3,147.615	3,182.562	3,277.007
		TOTAL LOAN PORTFOLIO, GROSS		1,553.085	1,575.233	1,572.600	1,625.052	1,632.680	1,600.126	1,623.302	1,639.379
		LOAN LOSS RESERVES		109.922	120.210	122.578	127.412	130.899	136.750	128.299	125.458
		INTERBANK LOANS RECEIVABLES		143.966	149.115	169.756	201.239	190.816	213.112	206.303	209.053
		RESTRUCTURED LOANS, GROSS		99.363	105.692	109.464	112.986	116.051	116.247	124.640	128.046
		RESTRUCTURED LOANS, CURRENT/PERFORMING		58.524	61.898	61.090	69.276	69.150	67.299	75.030	80.610
		NON-PERFORMING LOANS 2/		257.741	267.116	281.826	281.908	293.829	288.970	266.838	245.102
		ROPOA, GROSS		135.621	144.791	148.686	158.574	164.216	167.786	177.350	183.028
		ALLOWANCE FOR ROPOA		4.245	7.253	7.148	7.447	7.607	8.519	9.083	10.137
		NON-PERFORMING ASSETS (NPA) 3/		393.362	411.907	430.512	440.482	458.045	456.756	444.188	428.130
		ALLOWANCE ON NPA		114.168	127.463	129.726	134.859	138.506	145.269	137.382	135.595
		DISTRESSED ASSETS  4/		451.886	473.805	491.602	509.758	527.195	524.055	519.218	508.740
		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