30  CONSOLIDATED STATEMENT OF CONDITION AND KEY RATIOS                    
            Commercial Banking System 1/                        
            as of end of periods indicated                        
            in billion pesos                        
Selected Accounts    Jan-11 Feb-11 Mar-11 Apr-11 May 2011 Jun-11 Jul-11 Aug-11 Sep-11 Oct-11 Nov-11
         
   Asset Accounts 2/ 829.113 840.809 804.817 849.728 819.179 803.482 854.881 868.185 850.912 861.170 888.153
  0.000
  Cash and Due from Banks 176.542 169.693 153.467 153.177 150.890 146.169 168.406 181.149 174.872 216.855 204.767
Financial Assets, Excl of  Equity Investments in Subs., Assoc. and Joint Vent (Net of Amortization) 197.832 189.844 197.158 211.839 201.080 207.875 199.123 196.501 198.435 184.076 181.071
Financial Assets Held for Trading (HFT) 36.924 35.573 45.478 52.852 32.277 35.086 41.553 37.622 35.241 32.048 26.187
Financial Assets Designated at Fair Value through Profit or Loss - Debt Sect 0.113 0.111 0.111 0.109 0.111 0.094 0.091 0.092 0.095 0.092 0.094
AFS Financial Assets, Net of Amortization  93.329 87.573 73.514 80.277 88.711 92.816 89.868 91.619 95.057 92.721 94.955
     AFS Debt Securities 90.936 85.147 71.893 78.694 86.925 91.076 87.833 89.861 93.439 91.077 93.263
     Unamortized Discount/Premium 1.821 1.861 1.056 1.018 1.222 1.175 1.471 1.193 1.068 1.094 1.145
     AFS-Debt Securities Net of Amortization 92.757 87.008 72.949 79.712 88.147 92.251 89.304 91.054 94.507 92.171 94.408
     AFS-Equity Securities 0.571 0.565 0.565 0.565 0.565 0.565 0.565 0.565 0.550 0.550 0.547
Held-to-Maturity (HTM) Financial Assets 43.006 42.359 53.063 52.992 53.217 53.376 43.270 43.202 43.726 43.293 43.608
Unamortized Discount/Premium 0.249 0.240 0.893 0.875 0.866 0.842 0.290 0.281 0.284 0.264 0.259
HTM Financial Assets - Net of Amortization 43.255 42.599 53.956 53.867 54.082 54.217 43.559 43.484 44.010 43.558 43.867
Unquoted Debt Securities Classified as Loans 25.565 25.270 25.321 25.895 27.009 26.744 25.050 24.651 24.995 16.547 16.866
Unamortized Discount/Premium (1.996) (1.932) (1.884) (1.822) (1.777) (1.750) (1.666) (1.632) (1.640) (1.568) (1.579)
Unquoted Debt Securities Classified as Loans -Net of Amortization 23.569 23.339 23.437 24.072 25.231 24.994 23.384 23.019 23.355 14.979 15.287
Investment in Non-Markeatable Equity Securities (INMES) 0.642 0.649 0.662 0.662 0.667 0.668 0.667 0.667 0.678 0.678 0.681
Accumulated Market Gain (Losses) -Financial Assets (0.785) (1.361) (1.138) (0.480) (0.184) (0.153) 0.184 0.560 (1.302) (0.338) (0.408)
Allowance for Credit Losses-Financial Assets 2.810 2.752 2.306 2.353 2.464 2.464 2.507 2.434 2.615 2.605 2.638
Allowance for Credit Losses-AFS  1.296 1.242 0.800 0.612 0.965 0.962 1.009 0.903 0.739 0.739 0.748
Allowance for Credit Losses-HTM 0.042 0.045 0.045 0.044 0.028 0.028 0.047 0.077 0.022 0.000 0.000
Allowance for Credit Losses-Unquoted Debt Securities Classified as Loans 1.405 1.397 1.394 1.584 1.350 1.352 1.330 1.333 1.734 1.745 1.769
Allowance for Credit Losses- INMES 0.068 0.068 0.068 0.114 0.120 0.121 0.121 0.121 0.120 0.120 0.120
Financial Assets -Net of Allowance for Credit Losses 194.237 185.730 193.715 209.005 198.432 205.258 196.800 194.628 194.518 181.134 178.025
Equity Investments In Subsidiaries, Assoc. & Joint Vent. 0.993 1.028 1.033 0.943 0.948 0.953 0.956 2.261 2.262 2.309 2.276
Allowance for Credit Losses-Equity Investment in Subsidiaries, Assoc. and Joint Vent 0.012 0.012 0.012 0.012 0.004 0.003 0.003 0.003 0.003 0.003 0.003
Equity Investments In Subsidiaries, Assoc. & Joint Vent.(Net of Allow. For Credit Losses) 0.981 1.015 1.020 0.931 0.944 0.950 0.953 2.258 2.259 2.306 2.273
Total Loan Portfolio, gross (net of amortization) 398.369 414.795 399.273 430.297 415.541 392.842 427.106 434.158 425.206 404.510 439.314
Loans and Receivables, gross (net of amortization) 317.631 330.302 329.815 331.871 344.134 336.079 343.135 347.471 356.815 350.393 360.196
      Loans to Bangko Sentral ng Pilipinas 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.426 0.000
      Interbank Loans Receivable  35.232 44.995 37.129 36.435 42.399 36.156 46.384 41.148 42.323 39.058 36.970
    Loans and Receivables -Others 284.663 287.586 295.062 297.826 304.148 302.324 299.270 308.929 317.183 313.698 326.129
Unamortized Discount and Other Deferred Credits 2.264 2.279 2.375 2.391 2.414 2.401 2.520 2.605 2.691 2.790 2.904
    Loans and Receivables - Others - Net of Amortization 282.399 285.307 292.687 295.435 301.735 299.923 296.751 306.324 314.492 310.909 323.225
Loans and Receivables Arising from Repurchase Agreements, Certificates of Assignment/Participation with Recourse, and Securities Lending and Borrowing Transactions 80.738 84.493 69.458 98.426 71.407 56.764 83.971 86.687 68.391 54.117 79.118
Allowance for Credit Losses-Loans 17.230 17.298 17.299 18.162 18.351 17.191 15.400 15.399 15.127 14.786 14.676
Allowance for Credit Losses-Interbank Loans Receivable 1.187 1.192 1.197 1.202 1.207 0.189 0.198 0.206 0.215 0.223 0.232
Allowance for Credit Losses-Loans and Receivables -Other 11.262 11.536 11.730 12.538 12.917 12.832 10.300 10.565 10.470 9.467 9.295
Allowance for Credit Losses-LRARA 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
General Loan Loss Provision (GLLP) 4.780 4.570 4.372 4.421 4.227 4.170 4.902 4.627 4.442 5.096 5.149
Total Loan Portfolio, Net of Allowance for Credit Losses 381.139 397.497 381.975 412.135 397.190 375.651 411.706 418.759 410.080 389.724 424.638
Total ROPA 12.423 12.397 12.397 12.209 12.262 12.105 11.957 11.861 11.838 11.771 11.726
Sales Contract Receivable 2.522 2.514 2.506 2.493 2.481 2.535 2.636 2.641 2.579 2.599 2.581
Non-Current Assets Held for Sale 1.781 1.755 1.844 1.656 1.651 1.462 1.426 1.365 1.295 1.261 1.220
Real and Other Properties Acquired 8.120 8.129 8.047 8.060 8.130 8.108 7.895 7.855 7.964 7.911 7.926
Accumulated Depreciation 0.999 0.958 0.953 0.954 0.982 0.934 0.935 0.923 0.937 0.939 0.917
Unamortized Discount and Other Deferred Credits 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
  Allowance for Losses - ROPA 0.830 0.875 0.896 0.919 0.913 0.914 0.914 0.915 0.936 0.906 0.905
  Allowance for Credit Losses- Sales Contract Receivable 0.012 0.012 0.012 0.012 0.013 0.016 0.016 0.016 0.016 0.016 0.016
  Allowance for Losses -Real and Other Properties Acquired 0.763 0.806 0.825 0.857 0.849 0.842 0.838 0.823 0.845 0.832 0.832
  Allowance for Credit Losses -Non Current Assets held for Sale 0.055 0.057 0.060 0.050 0.051 0.056 0.060 0.077 0.076 0.058 0.057
  ROPA, Net of Allowance for Losses 10.594 10.565 10.547 10.336 10.367 10.258 10.108 10.023 9.964 9.926 9.904
  Total Other Assets, Net 65.619 76.308 64.093 64.145 61.356 65.196 66.909 61.367 59.220 61.226 68.547
  Derivatives with Positive Fair Value Held for Hedging 0.000 0.000 0.000 0.000 0.074 0.072 0.083 0.095 0.080 0.099 0.085
Revaluation of Hedged Assets in Portfolio Hedge of Interest Rate Risk 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Goodwill 1.909 1.909 1.909 1.909 2.009 1.777 1.777 1.777 1.777 1.777 1.777
 Allowance for Losses 0.086 0.086 0.086 0.102 0.102 0.102 0.102 0.102 0.102 0.102 0.102
Goodwill - Net 1.823 1.823 1.823 1.806 1.907 1.674 1.674 1.674 1.674 1.675 1.675
Accrued Interest Income from Financial Assets 6.152 6.073 5.433 6.131 6.697 6.972 5.895 6.390 5.716 6.104 6.384
Allowance for Credit Losses 1.464 1.463 1.390 1.381 1.416 1.357 1.284 1.251 1.325 1.618 1.624
Accrued Interest Income from Financial Assets, net 4.688 4.610 4.042 4.751 5.281 5.614 4.610 5.139 4.391 4.486 4.760
Bank Premises, Furniture, Fixture and Equipment 16.408 16.245 16.628 16.825 17.350 17.431 17.606 17.385 17.200 17.628 17.681
Accumulated Depreciation 7.709 7.517 7.774 7.846 8.152 8.223 8.343 8.321 8.136 8.474 8.489
Allowance for Losses 0.127 0.127 0.127 0.118 0.118 0.118 0.118 0.062 0.062 0.062 0.062
Bank Premises, Furniture, Fixture and Equipment - Net 8.572 8.601 8.727 8.862 9.080 9.090 9.145 9.001 9.002 9.092 9.130
Other Intangible Assets 1.363 1.355 1.359 1.362 1.388 1.434 1.473 1.516 1.587 1.577 1.599
Accumulated Amortization 0.758 0.769 0.775 0.782 0.795 0.805 0.786 0.787 0.800 0.805 0.809
Allowance for Losses 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Other Intangible Assets, net 0.605 0.586 0.584 0.580 0.593 0.629 0.687 0.729 0.787 0.772 0.790
Deferred Tax Asset 6.576 6.599 6.579 6.645 6.648 6.728 6.618 6.647 6.829 6.828 6.845
Due from FCDU/RBU 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Other Assets 47.705 58.497 46.956 46.044 42.260 45.864 48.574 42.643 40.960 41.824 48.836
Allowance for Losses 4.350 4.407 4.617 4.543 4.486 4.476 4.483 4.560 4.504 3.551 3.574
Other Assets - Net 43.355 54.090 42.339 41.501 37.774 41.388 44.092 38.082 36.456 38.274 45.262
LIABILITIES AND CAPITAL 829.113 840.809 804.817 849.728 819.179 803.482 854.881 868.185 850.912 861.170 888.153
 
Liability Accounts 715.354 719.559 680.506 726.263 699.181 681.817 730.577 742.673 725.971 734.093 760.218
 
Financial Liabilities Held for Trading 13.844 13.205 13.489 14.893 7.689 8.004 10.364 10.403 8.686 12.167 7.369
Financial Liabilities Designated at Fair Value through Profit or Loss 0.011 0.011 0.044 0.044 0.061 0.046 0.046 0.047 0.047 0.047 0.046
Deposit Liabilities 565.477 549.867 544.074 550.482 565.363 546.669 573.405 575.750 549.179 553.279 565.704
Peso 381.473 367.177 363.683 370.755 385.928 381.389 399.861 406.184 386.018 394.060 398.299
Demand & NOW 140.038 142.331 133.885 141.156 146.176 141.585 142.780 154.169 144.166 143.691 150.404
Savings Deposits 132.045 120.064 120.087 115.375 128.496 128.685 137.385 142.917 129.390 133.767 127.221
Time Certificate of Deposits  105.847 101.228 106.146 110.649 107.671 107.523 116.090 105.482 108.834 112.964 117.025
LTNCD 3.543 3.553 3.564 3.574 3.585 3.596 3.606 3.617 3.628 3.639 3.649
Foreign Currency 184.004 182.690 180.391 179.727 179.435 165.280 173.544 169.566 163.161 159.219 167.404
Bills Payable 25.381 28.269 28.460 31.335 32.717 34.492 33.530 36.487 37.333 33.426 31.940
Deposit Substitutes  1.629 2.393 1.856 1.772 1.989 1.825 4.840 8.467 7.044 5.261 4.133
Others 23.751 25.877 26.604 29.564 30.728 32.666 28.690 28.021 30.289 28.165 27.807
Special Financing  0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001
Time Certificate of Deposits  - SF 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001 0.001
Special Time Deposits 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Unsecured Subordinated Debt 4.395 4.406 4.419 4.431 4.444 4.456 4.469 4.482 4.494 4.508 4.512
Unamortized Debt Discount/Premium (0.001) (0.001) (0.001) (0.001) (0.001) (0.000) (0.000) (0.000) (0.000) (0.000) 0.000
Unsecured Subordinated Debt - Net 4.394 4.405 4.418 4.430 4.443 4.456 4.469 4.482 4.494 4.508 4.512
Redeemable Preferred Shares 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Total Other Liabilities 106.246 123.800 90.020 125.078 88.906 88.148 108.762 115.503 126.231 130.666 150.646
Due to Other Banks 20.612 24.024 18.075 17.782 23.213 20.342 17.080 24.765 34.818 18.567 19.619
Bonds Payable 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Unamortized Bond Discount/Premium 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Bonds Payable - Net 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Financial Liabilities Associated with Transferred Assets 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Derivatives with Negative Fair Value Held for Hedging 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.037
Revaluation of Hedged Liabilities in Portfolio Hedge of Interest Rate Risk 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Accrued Interest Expense on Financial Liabilities 1.565 1.535 1.421 1.534 1.668 1.797 1.526 1.642 1.441 1.571 1.736
Finance Lease Payment Payable 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Due to Treasurer of the Philippines 0.088 0.089 0.090 0.090 0.090 0.090 0.095 0.095 0.095 0.094 0.094
Treasurer/Cashier/Manager's Checks 6.912 6.924 7.707 8.296 5.706 8.307 6.946 6.312 7.242 7.391 6.639
Payment Orders Payable 0.259 0.362 0.254 0.338 0.158 0.214 0.173 0.252 0.161 0.176 0.351
Margin Deposits on LCs and Customers' Liability on Bills/Drafts under LCs and/or TRs 0.106 0.102 0.107 0.118 0.317 0.068 0.073 0.038 0.028 0.548 0.019
Cash Letters of Credit 2.994 2.985 2.968 2.871 2.840 2.831 2.741 2.750 2.844 2.770 2.828
Outstanding Acceptances Executed by or for Account of this Bank 0.584 0.731 0.670 0.749 1.026 0.606 1.044 1.001 0.821 0.812 1.145
Due to Bangko Sentral ng Pilipinas 0.118 0.137 0.157 0.174 0.150 0.166 0.072 0.072 0.072 0.072 0.071
Due to Philippine Deposit Insurance Corporation 0.033 0.012 0.027 0.033 0.058 0.080 0.017 0.033 0.059 0.075 0.091
Due to Philippine Crop Insurance Corporation 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Income Tax Payable 0.407 0.385 0.407 0.142 0.124 0.187 0.144 0.129 0.111 0.116 0.103
Other Taxes and Licenses Payable 0.481 0.445 0.461 0.383 0.410 0.438 0.442 0.448 0.473 0.483 0.446
Accrued Expenses 3.738 3.719 3.658 3.886 3.647 3.882 2.773 3.596 3.833 4.064 3.566
Unearned Income  7.084 6.982 6.899 6.809 6.699 7.664 7.532 7.458 7.280 7.178 7.072
Deferred Tax Liabilities 1.167 1.166 1.172 1.170 1.170 1.170 1.170 1.152 1.153 1.156 1.156
Provisions 0.119 0.104 0.101 0.104 0.107 0.108 0.110 0.266 0.275 0.277 0.277
Other Liabilities 24.538 39.840 23.447 27.718 20.322 25.305 25.884 25.036 20.355 21.539 38.927
Due to Head Office/Branches/Agencies (Philippine branch of a foreign bank) 35.443 34.258 22.400 52.882 21.201 14.894 40.939 40.459 45.169 63.777 66.469
Due to FCDU/RBU 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
.  
Capital Accounts 113.759 121.250 124.311 123.466 119.998 121.666 124.305 125.512 124.941 127.077 127.935
 
Paid in Capital Stock 46.816 46.816 46.816 46.816 47.874 49.780 49.780 49.780 50.591 50.591 52.078
Additional Paid-in Capital 7.698 7.698 7.698 7.698 8.113 8.399 8.399 8.399 9.038 9.038 9.038
Other Equity Instruments 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000
Retained Earnings 5.705 5.557 5.500 4.211 4.891 4.053 4.233 3.955 3.821 3.761 3.394
Stock Dividend Distributable 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.000 0.057 0.057 0.057
Undivided Profits 0.119 0.283 0.726 0.966 1.254 1.557 1.836 2.377 2.352 3.284 3.599
Other Comprehensive Income (1.343) (1.639) (1.529) (1.052) (0.809) (0.834) 1.507 1.463 (0.748) 0.601 0.175
Appraisal Increment Reserve 0.409 0.409 0.409 0.435 0.435 0.335 0.335 0.335 0.280 0.280 0.280
Treasury Stock (0.020) (0.020) (0.021) (0.021) (0.021) (0.021) (0.021) (0.021) (0.021) (0.021) (0.021)
Assigned Capital 12.874 12.874 13.486 13.483 12.249 12.249 12.249 12.249 12.249 12.249 12.249
Net Due to HO/Br/Ag 41.501 49.273 51.225 50.928 46.011 46.146 45.985 46.975 47.322 47.236 47.086
Key  Ratios  
Cash and Due from Banks to Deposits         31.22           30.86           28.21           27.83           26.69           26.74          29.37          31.46          31.84           39.19          36.20
Liquid Assets to Deposits 3/         65.57           64.64           63.81           65.79           61.79           64.29          63.69          65.27          67.26           71.93          67.67
Loans, gross to Deposits         70.45           75.44           73.39           78.17           73.50           71.86          74.49          75.41          77.43           73.11          77.66
Capital Adequacy Ratio (CAR) 4/  
Solo Basis           20.22  
Consolidated Basis           20.00  
Total Capital Accounts to Total Assets 5/         13.72           14.42           15.45           14.53           14.65           15.14          14.54          14.46          14.68           14.76          14.40
 
1/ Inclusive of other branches / subsidiaries of foreign banks
2/ Figures adjusted to net off the account "Due from Head Office" with "Due to Head Office" of branches of foreign banks  
3/ Ratio of Liquid Assets (Cash and Due from Banks + Financial Assets, Net of Allowance for Credit Losses) to Total Deposits
4/ 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.
5/ Ratio of  Total Capital Accounts ( for ratio analysis  consists of Total Capital Accounts + Redeemable Preferred Shares) to Total Assets
r/ Revised
Note: Details may not add up to totals due to rounding-off
Source : Supervisory Data Center, Supervision and Examination Sector
       
Updated as of 23 December 2011