| 3 CONSOLIDATED
STATEMENT OF CONDITION AND KEY RATIOS |
|
|
| Philippine Banking System |
|
| as of end of periods indicated |
|
|
| in billion pesos |
|
|
| Selected Accounts |
|
Mar-11 |
| |
| |
Asset
Accounts 1/ |
|
6,799.257 |
| |
|
|
|
|
|
| |
Cash and Due from Banks |
|
1,308.327 |
| |
Financial
Assets, Excl of Equity Investments in
Subs., Assoc. and Joint Vent (Net of Amortization) |
|
1,722.415 |
| |
|
Financial Assets Held for Trading (HFT) |
|
179.620 |
| |
|
Financial Assets Designated at Fair Value
through Profit or Loss - Debt Securities |
|
7.610 |
| |
|
AFS Financial Assets, Net of Amortization |
|
768.980 |
| |
|
|
AFS Debt
Securities |
|
740.895 |
| |
|
|
Unamortized
Discount/Premium |
|
19.800 |
| |
|
|
AFS-Debt
Securities Net of Amortization |
|
760.695 |
| |
|
|
AFS-Equity
Securities |
|
8.284 |
| |
|
Held-to-Maturity (HTM) Financial Assets |
|
554.616 |
| |
|
|
Unamortized Discount/Premium |
|
10.749 |
| |
|
HTM Financial Assets - Net of Amortization |
|
565.366 |
| |
|
Unquoted Debt Securities Classified as Loans |
|
202.809 |
| |
|
|
Unamortized Discount/Premium |
|
(26.456) |
| |
|
Unquoted Debt Securities Classified as Loans
-Net of Amortization |
|
176.353 |
| |
|
Investment in Non-Markeatable Equity
Securities (INMES) |
|
24.487 |
| |
Accumulated Market Gain (Losses) -Financial
Assets |
|
12.582 |
| |
Allowance for Credit Losses-Financial Assets |
|
26.644 |
| |
|
Allowance for Credit Losses-AFS |
|
6.044 |
| |
|
Allowance for Credit Losses-HTM |
|
1.007 |
| |
|
Allowance for Credit Losses-Unquoted Debt
Securities Classified as Loans |
|
15.864 |
| |
|
Allowance for Credit Losses- INMES |
|
3.730 |
| |
Financial Assets -Net of Allowance for Credit
Losses |
|
1,708.352 |
| |
Equity Investments In Subsidiaries, Assoc.
& Joint Vent. |
|
135.880 |
| |
Allowance for Credit
Losses-Equity Investment in Subsidiaries, Assoc. and Joint Vent |
|
|
|
1.388 |
| |
Equity Investments In Subsidiaries, Assoc.
& Joint Vent.(Net of Allow. For Credit Losses) |
|
134.492 |
| |
Total Loan Portfolio, gross (net of
amortization) |
|
3,254.804 |
| |
|
Loans and Receivables, gross (net of
amortization) |
|
3,022.863 |
| |
|
Loans to Bangko Sentral ng Pilipinas |
|
0.000 |
| |
|
Interbank Loans Receivable |
|
197.884 |
| |
|
Loans and Receivables -Others |
|
2,850.423 |
| |
|
|
Unamortized Discount and Other Deferred Credits |
|
25.444 |
| |
|
Loans and Receivables - Others - Net of Amortization |
|
2,824.979 |
| |
|
Loans and
Receivables Arising from Repurchase Agreements, Certificates of
Assignment/Participation with Recourse, and Securities Lending and Borrowing
Transactions |
|
231.941 |
| |
Allowance for Credit Losses-Loans |
|
145.536 |
| |
|
Allowance for Credit Losses-Interbank Loans
Receivable |
|
1.569 |
| |
|
Allowance for Credit Losses-Loans and
Receivables -Other |
|
107.138 |
| |
|
Allowance for Credit Losses-LRARA |
|
0.000 |
| |
|
General Loan Loss Provision (GLLP) |
|
36.829 |
| |
Total Loan Portfolio, Net of Allowance for
Credit Losses |
|
3,109.268 |
| |
Total ROPA |
|
167.716 |
| |
|
Sales Contract Receivable |
|
23.508 |
| |
|
Non-Current Assets Held for Sale |
|
15.818 |
| |
|
Real and Other Properties Acquired |
|
128.391 |
| |
Accumulated Depreciation |
|
13.664 |
| |
Unamortized Discount and Other Deferred
Credits |
|
0.236 |
| |
Allowance for Losses - ROPA |
|
17.834 |
| |
|
Allowance for Credit Losses- Sales Contract
Receivable |
|
0.464 |
| |
|
Allowance for Losses -Real and Other
Properties Acquired |
|
14.247 |
| |
|
Allowance for Credit Losses -Non Current
Assets held for Sale |
|
3.507 |
| |
ROPA, Net of Allowance for Losses |
|
135.982 |
| |
Total Other Assets, Net |
|
402.835 |
| |
|
Derivatives with Positive Fair Value Held for
Hedging |
|
0.075 |
| |
|
Revaluation of Hedged Assets in Portfolio
Hedge of Interest Rate Risk |
|
0.190 |
| |
|
Goodwill |
|
17.276 |
| |
|
|
Allowance for
Losses |
|
1.206 |
| |
|
Goodwill - Net |
|
16.070 |
| |
|
Accrued Interest Income from Financial Assets |
|
51.095 |
| |
|
|
Allowance for Credit Losses |
|
6.795 |
| |
|
Accrued Interest Income from Financial Assets,
net |
|
44.300 |
| |
|
Bank Premises, Furniture, Fixture and
Equipment |
|
185.574 |
| |
|
|
Accumulated Depreciation |
|
83.191 |
| |
|
|
Allowance for Losses |
|
1.834 |
| |
|
Bank Premises, Furniture, Fixture and
Equipment - Net |
|
100.549 |
| |
|
Other Intangible Assets |
|
11.693 |
| |
|
|
Accumulated Amortization |
|
3.990 |
| |
|
|
Allowance for Losses |
|
0.032 |
| |
|
Other Intangible Assets, net |
|
7.672 |
| |
|
Deferred Tax Asset |
|
46.429 |
| |
|
Due from FCDU/RBU |
|
0.000 |
| |
|
Other Assets |
|
212.459 |
| |
|
|
Allowance for Losses |
|
24.909 |
| |
|
Other Assets - Net |
|
187.550 |
| |
|
|
|
|
|
| |
LIABILITIES AND CAPITAL |
|
6,799.257 |
| |
|
|
|
|
|
| |
Liability Accounts |
|
5,981.194 |
| |
|
|
|
|
|
| |
Financial Liabilities Held for Trading |
|
45.155 |
| |
Financial Liabilities Designated at Fair Value
through Profit or Loss |
|
6.437 |
| |
Deposit Liabilities |
|
5,009.263 |
| |
|
Peso |
|
3,929.780 |
| |
|
Demand & NOW |
|
923.405 |
| |
|
Savings Deposits |
|
1,910.682 |
| |
|
Time Certificate of Deposits |
|
1,060.763 |
| |
|
LTNCD |
|
34.930 |
| |
|
Foreign Currency |
|
1,079.482 |
| |
Bills Payable |
|
362.366 |
| |
|
Deposit Substitutes |
|
63.504 |
| |
|
Others |
|
298.862 |
| |
Special Financing |
|
0.059 |
| |
|
Time Certificate of Deposits - SF |
|
0.011 |
| |
|
Special Time Deposits |
|
0.048 |
| |
Unsecured Subordinated Debt |
|
102.404 |
| |
|
|
Unamortized Debt Discount/Premium |
|
(0.187) |
| |
Unsecured Subordinated Debt - Net |
|
102.217 |
| |
Redeemable Preferred Shares |
|
0.461 |
| |
Total Other Liabilities |
|
455.235 |
| |
|
Due to Other Banks |
|
21.609 |
| |
|
Bonds Payable |
|
36.882 |
| |
|
|
Unamortized Bond Discount/Premium |
|
(0.085) |
| |
|
Bonds Payable - Net |
|
36.797 |
| |
|
Financial Liabilities Associated with
Transferred Assets |
|
0.000 |
| |
|
Derivatives with Negative Fair Value Held for
Hedging |
|
0.420 |
| |
|
Revaluation of Hedged Liabilities in Portfolio
Hedge of Interest Rate Risk |
|
0.000 |
| |
|
Accrued Interest Expense on Financial
Liabilities |
|
15.958 |
| |
|
Finance Lease Payment Payable |
|
0.205 |
| |
|
Due to Treasurer of the Philippines |
|
1.267 |
| |
|
Treasurer/Cashier/Manager's Checks |
|
36.176 |
| |
|
Payment Orders Payable |
|
1.717 |
| |
|
Margin Deposits on LCs and Customers'
Liability on Bills/Drafts under LCs and/or TRs |
|
2.379 |
| |
|
Cash Letters of Credit |
|
6.292 |
| |
|
Outstanding Acceptances Executed by or for
Account of this Bank |
|
7.104 |
| |
|
Due to Bangko Sentral ng Pilipinas |
|
1.415 |
| |
|
Due to Philippine Deposit Insurance
Corporation |
|
0.638 |
| |
|
Due to Philippine Crop Insurance Corporation |
|
0.014 |
| |
|
Income Tax Payable |
|
2.982 |
| |
|
Other Taxes and Licenses Payable |
|
2.715 |
| |
|
Accrued Expenses |
|
28.908 |
| |
|
Unearned Income |
|
12.951 |
| |
|
Deferred Tax Liabilities |
|
4.627 |
| |
|
Provisions |
|
2.254 |
| |
|
Other Liabilities |
|
169.594 |
| |
|
Due to Head Office/Branches/Agencies
(Philippine branch of a foreign bank) |
|
99.212 |
| |
|
Due to FCDU/RBU |
|
0.000 |
| |
|
|
|
|
|
| |
Capital Accounts |
|
818.063 |
| |
|
|
|
|
|
| |
Paid in Capital Stock |
|
307.845 |
| |
Additional Paid-in Capital |
|
81.247 |
| |
Other Equity Instruments |
|
27.275 |
| |
Retained Earnings |
|
258.281 |
| |
Stock Dividend Distributable |
|
0.292 |
| |
Undivided Profits |
|
20.712 |
| |
Other Comprehensive Income |
|
9.384 |
| |
Appraisal Increment Reserve |
|
2.664 |
| |
Treasury Stock |
|
(0.216) |
| |
Assigned Capital |
|
24.953 |
| |
Net Due to HO/Br/Ag |
|
85.626 |
| |
|
|
|
|
|
| |
Key
Ratios |
|
|
| |
Cash and Due from Banks to Deposits |
|
26.12 |
| |
Liquid Assets to Deposits 2/ |
|
60.22 |
| |
Loans, gross to Deposits |
|
64.98 |
| |
Capital Adequacy Ratio (CAR) 3/ |
|
|
| |
|
|
Solo Basis |
|
16.48 |
| |
|
|
Consolidated Basis |
|
17.39 |
| |
Total Capital Accounts to Total Assets 4/ |
|
12.04 |
| |
|
|
|
|
|
| |
1/ Figures adjusted to net off the account "Due from
Head Office" with "Due to Head Office" of branches of foreign
banks |
| |
2/ Ratio of
Liquid Assets (Cash and Due from Banks + Financial Assets, Net of Allowance
for Credit Losses) to Total Deposits |
| |
3/ Based on the framework
under Circular No. 280 dated 29 March 2001 which was formally adopted on 1
July 2001. Effective 1 July 2003, the
CARs of Universal and Commercial Banks (U/KBs), are based on combined credit
and market risks under Circular No. dated 3 December 2002. The capital
adequacy framework, covering U/KBs and their subsidiary banks and
quasi-banks, was revised under Circular
No. 538 dated 2 June 2006 and was formally adopted on 1 July
2007. The CAR computation for Thrift
Banks, Rural and Cooperative Banks and Quasi-Banks that are not subsidiaries
of U/KBs continue to be governed by Circular No. 280 and Circular No. 400
dated 1 September 2003. |
| |
4/ Ratio of Total
Capital Accounts ( for ratio analysis
consists of Total Capital Accounts + Redeemable Preferred Shares) to
Total Assets |
| |
Note: Details
may not add up to totals due to rounding-off |
|
| |
Source :
Supervisory Data Center, Supervision and Examination Sector |
|
|
Updated as of 21 November 2011 |
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