34   SELECTED ASSET QUALITY INDICATORS
	Commercial Banking System *
	as of end of periods indicated
	in billion pesos
	ACCOUNTS	Jan-10	Feb-10	Mar-10	Apr-10	May-10	Jun-10
	Levels
	TOTAL ASSETS	821.575	837.716	810.602	815.675	824.667	795.802
	GROSS ASSETS 1/	838.671	854.283	827.253	832.163	841.364	812.538
	TOTAL LOAN PORTFOLIO (TLP), GROSS	407.604	393.598	375.372	367.291	364.860	378.282
	ALLOWANCE FOR CREDIT LOSSES - LOANS	15.392	14.846	14.929	14.792	15.064	15.065
	INTERBANK LOANS RECEIVABLES	73.764	63.929	57.872	56.316	55.013	54.945
	RESTRUCTURED LOANS(RL), GROSS	9.215	9.366	9.195	9.197	7.503	9.081
	RESTRUCTURED LOANS, PERFORMING	6.461	6.047	5.984	5.665	3.852	5.472
	NON-PERFORMING LOANS 2/	14.709	14.129	14.206	14.412	14.854	15.207
	REAL AND OTHER PROPERTIES ACQUIRED (ROPA)	9.866	9.829	8.870	8.744	8.675	8.610
	ROPA, GROSS (Inclusive of Performing SCR)	12.692	12.592	12.347	12.220	12.129	12.066
	ALLOWANCE FOR ROPA 3/	1.703	1.721	1.722	1.696	1.633	1.671
	ROPA, GROSS 4/	10.578	10.532	10.291	10.182	10.121	10.075
	NON-CURRENT ASSETS HELD FOR SALE **	0.326	0.326	1.039	1.039	1.034	1.051
	NON-PERFORMING ASSETS (NPA) 5/	25.287	24.661	24.497	24.594	24.975	25.282
	ALLOWANCE ON NPA 6/	17.096	16.567	16.651	16.488	16.697	16.736
	DISTRESSED ASSETS 7/	31.748	30.708	30.482	30.259	28.827	30.754
	PERFORMING SALES CONTRACT RECEIVABLES (SCR)	2.113	2.060	2.056	2.039	2.008	1.991
	NON-PERFORMING SCR	0.386	0.377	0.382	0.398	0.413	0.415
	PAST DUE LOANS	21.847	19.934	19.804	20.592	20.730	21.172
	Annual Growth Rates
	TOTAL ASSETS	6.12	6.12	7.24	8.41	7.45	5.00
	GROSS ASSETS 1/	6.26	6.20	7.18	8.44	7.46	5.07
	TOTAL LOAN PORTFOLIO (TLP), GROSS	(0.08)	(6.22)	(5.66)	(4.67)	(7.55)	(5.50)
	ALLOWANCE FOR CREDIT LOSSES - LOANS	13.53	9.45	4.13	10.16	8.92	9.25
	INTERBANK LOANS RECEIVABLES	(26.10)	(27.71)	(22.90)	(30.96)	(41.38)	(24.20)
	RESTRUCTURED LOANS(RL), GROSS	(3.31)	0.58	(0.48)	0.76	(17.54)	(0.81)
	RESTRUCTURED LOANS, PERFORMING	3.14	5.77	6.08	3.35	(31.57)	(0.49)
	NON-PERFORMING LOANS 2/	1.10	(5.74)	(2.58)	5.42	3.46	10.20
	REAL AND OTHER PROPERTIES ACQUIRED (ROPA)	(2.88)	(4.34)	(14.01)	(14.49)	(14.29)	(14.68)
	ROPA, GROSS (Inclusive of Performing SCR)	2.18	0.60	(4.10)	(4.13)	(4.33)	(4.77)
	ALLOWANCE FOR ROPA 3/	11.54	16.20	10.35	7.11	2.53	3.82
	ROPA, GROSS 4/	(1.63)	(2.86)	(7.84)	(7.86)	(7.41)	(7.78)
	NON-CURRENT ASSETS HELD FOR SALE **	113.91	110.73	127.03	127.99	126.09	129.84
	NON-PERFORMING ASSETS (NPA) 5/	(0.06)	(4.53)	(4.86)	(0.51)	(1.24)	2.26
	ALLOWANCE ON NPA 6/	13.33	10.11	4.74	9.84	8.26	8.68
	DISTRESSED ASSETS 7/	0.57	(2.66)	(2.90)	0.19	(6.76)	1.76
	PERFORMING SALES CONTRACT RECEIVABLES (SCR)	26.71	22.97	20.34	20.14	14.97	14.05
	NON-PERFORMING SCR	(12.58)	(8.59)	(3.02)	8.04	16.76	10.04
	PAST DUE LOANS	8.93	(0.09)	(0.12)	3.35	3.34	4.42
	Selected Ratios  (%)
	Past Due Ratio	5.33	5.04	5.24	5.56	5.64	5.55
	RL to TLP	2.25	2.37	2.43	2.48	2.04	2.38
	LLR to TLP	3.78	3.77	3.98	4.03	4.13	3.98
	NPL Ratio (inclusive of IBL)	3.61	3.59	3.78	3.92	4.07	4.02
	NPL Ratio (exclusive of IBL)	4.41	4.29	4.47	4.63	4.79	4.70
	NPL Coverage 8/	104.65	105.07	105.08	102.64	101.41	99.07
	NPA to Gross Assets	3.02	2.89	2.96	2.96	2.97	3.11
	NPA Coverage 9/	67.61	67.18	67.97	67.04	66.85	66.20
	Distressed Assets 10/	7.55	7.56	7.86	7.97	7.65	7.88
	* Inclusive of other branches/subsidiaries of foreign banks
	**  New Account under the Financial Reporting Package
	1/Total Assets, Net of Due to Head Office/Branches/Agencies + Allowance for Credit Losses-Loans + Allowance for Credit Losses - Sales Contract Receivable (SCR) + Allowance for Losses - ROPA + Accumulated Depreciation - ROPA - Loans Classified as Loss Fully Covered by Allowance for Credit Losses
	2/Loans Classified as Past Due and Already Non-Performing + Items in Litigation - Loans Classified as Loss Fully Covered by Allowance for Credit Losses
	3/Consists of Allowance for Losses (ROPA), Accumulated Depreciation (ROPA) and Allowance for Credit Losses - SCR, allowance for credit losses (NCAHS)
	4/Includes Real and Other Properties Acquired (ROPA) +  Non- Performing Sales Contract Receivable (SCR) + Non-Current Assets Held for Sale for financial ratio analysis
	5/Non-Performing Loans + ROPA, Gross
	6/ Allowance for Credit Losses-Loans + Allowance for Credit Losses - Sales Contract Receivable (SCR) + Allowance for Losses - ROPA + Accumulated Depreciation - ROPA
	7/ Non-Performing Assets (NPA) + Performing Restructured Loans (RL)
	8/ Ratio of Allowance for Credit Losses - Loans to Non-Performing Loans
	9/ Ratio of Allowance on NPA to NPA
	10/ Ratio of Distressed Assets to Total Loan Portfolio, Gross + ROPA, Gross (inclusive of Performing SCR)
	Note: Details may not add up to totals due to rounding-off
	Source: Supervisory Data Center, Supervision and Examination Sector
	Updated as of 12 August 2010