10 CONSOLIDATED FINANCIAL STATEMENTS  
Philippine Banking System  
as of end of periods indicated
in billion pesos
 
Selected Accounts ALL BANKS
  March 2005 June 2005 September 2005 December 2005
 
ASSET QUALITY INDICATORS
GROSS ASSETS 1/ 4,412.611 4,488.985 4,399.449 4,478.590
TOTAL LOAN PORTFOLIO, GROSS 2,072.090 2,150.158 2,062.546 2,145.230
LOAN LOSS RESERVES 143.142 136.212 137.935 136.531
INTERBANK LOANS RECEIVABLES 304.519 318.163 313.706 349.176
RESTRUCTURED LOANS, GROSS 125.384 120.335 113.787 106.044
RESTRUCTURED LOANS, CURRENT/PERFORMING 62.509 70.770 62.693 56.458
NON-PERFORMING LOANS 2/ 232.282 199.251 195.441 185.032
ROPOA, GROSS 246.879 240.243 243.405 235.309
ALLOWANCE FOR ROPOA 18.501 20.352 20.535 22.646
NON-PERFORMING ASSETS (NPA) 3/ 467.463 427.449 425.646 406.444
ALLOWANCE ON NPA 161.643 156.564 158.470 159.178
DISTRESSED ASSETS  4/ 541.670 510.263 501.540 476.799
ROPOA, GROSS (Net of Performing SCR) 235.181 228.199 230.205 221.412
PERFORMING SALES CONTRACT RECEIVABLES (SCR) 11.698 12.044 13.201 13.897
 
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