19 CONSOLIDATED FINANCIAL STATEMENTS  
Universal and Commercial Banks
as of end of periods indicated
in billion pesos
 
Selected Accounts UNIVERSAL AND COMMERCIAL BANKS
  January 2005 February 2005 March 2005 April 2005 May 2005 June 2005 July 2005 August 2005 September 2005 October 2005 November 2005 December 2005
 
ASSET QUALITY INDICATORS
GROSS ASSETS 1/ 3,849.863 3,920.759 3,977.265 3,934.499 3,986.778 4,043.172 3,984.348 3,989.425 3,938.032 3,896.809 3,968.532 4,002.113
TOTAL LOAN PORTFOLIO, GROSS 1,805.444 1,818.105 1,833.131 1,817.090 1,867.036 1,897.956 1,834.251 1,848.050 1,808.617 1,786.200 1,879.089 1,878.881
LOAN LOSS RESERVES 138.036 137.486 133.975 131.433 131.209 126.187 127.173 125.835 127.202 126.938 119.476 125.214
INTERBANK LOANS RECEIVABLES 292.407 296.249 297.302 281.369 275.200 307.941 291.027 291.735 304.343 289.172 314.261 339.994
RESTRUCTURED LOANS, GROSS 124.190 131.113 120.063 120.240 121.048 115.195 115.127 110.244 108.316 107.588 106.536 98.974
RESTRUCTURED LOANS, CURRENT/PERFORMING 64.480 65.681 61.975 62.300 61.980 66.988 65.189 58.730 58.563 55.779 54.852 50.776
NON-PERFORMING LOANS 2/ 226.434 214.304 207.189 204.324 204.351 174.871 174.976 173.688 170.619 172.347 164.296 159.813
ROPOA, GROSS 210.648 204.101 203.628 199.212 197.236 197.224 197.092 200.695 200.185 200.132 198.746 194.698
ALLOWANCE FOR ROPOA 16.095 16.333 16.537 17.864 18.012 18.097 18.056 18.209 18.329 18.822 20.077 20.093
NON-PERFORMING ASSETS (NPA) 3/ 429.736 409.859 402.522 395.025 393.021 363.512 363.148 365.441 361.711 363.371 354.192 344.961
ALLOWANCE ON NPA 154.131 153.819 150.511 149.297 149.221 144.284 145.228 144.044 145.531 145.760 139.553 145.306
DISTRESSED ASSETS  4/ 501.563 484.086 472.793 465.836 463.567 439.083 437.257 433.113 429.367 428.259 417.894 405.288
ROPOA, GROSS (Net of Performing SCR) 203.302 195.555 195.333 190.701 188.670 188.641 188.171 191.753 191.092 191.024 189.896 185.148
PERFORMING SALES CONTRACT RECEIVABLES (SCR) 7.346 8.546 8.296 8.511 8.566 8.583 8.920 8.942 9.093 9.108 8.850 9.551
 
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