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