52   SELECTED ASSET QUALITY INDICATORS
	Rural and Cooperative Banking System
	as of end of periods indicated
	in billion pesos
	ACCOUNTS		Mar-09	Jun-09	Sep-09
	Levels
	TOTAL ASSETS		156.491	161.611	165.693
	GROSS ASSETS 1/		161.201	166.528	170.558
	TOTAL LOAN PORTFOLIO (TLP), GROSS		104.898	106.585	107.962
	ALLOWANCE FOR CREDIT LOSSES - LOANS		4.251	4.483	4.414
	INTERBANK LOANS RECEIVABLES		-	-	-
	RESTRUCTURED LOANS(RL), GROSS		0.783	0.858	0.968
	RESTRUCTURED LOANS, PERFORMING		0.510	0.549	0.677
	NON-PERFORMING LOANS 2/		11.112	11.274	11.134
	REAL AND OTHER PROPERTIES ACQUIRED (ROPA)		8.068	8.051	8.148
	ROPA, GROSS (Inclusive of Performing SCR)		8.976	8.945	9.056
	ALLOWANCE FOR ROPA		0.460	0.434	0.451
	ROPA, GROSS 3/		8.140	8.126	0.504
	NON-CURRENT ASSETS HELD FOR SALE *		-	-	-
	NON-PERFORMING ASSETS (NPA) 4/		19.252	19.400	19.351
	ALLOWANCE ON NPA 5/		4.711	4.917	4.865
	DISTRESSED ASSETS 6/		19.762	19.949	12.316
	PERFORMING SALES CONTRACT RECEIVABLES (SCR)		0.836	0.819	0.839
	NON-PERFORMING SCR		0.079	0.075	0.069
	PAST DUE LOANS		13.399	13.557	13.824
	Annual Growth Rates
	TOTAL ASSETS		(6.27)	(6.36)	(4.36)
	GROSS ASSETS 1/		(5.84)	(5.98)	(4.13)
	TOTAL LOAN PORTFOLIO (TLP), GROSS		(1.79)	(3.53)	(1.51)
	ALLOWANCE FOR CREDIT LOSSES - LOANS		10.55	7.78	3.66
	INTERBANK LOANS RECEIVABLES		-	1.00	2.00
	RESTRUCTURED LOANS(RL), GROSS		(28.89)	(11.44)	26.70
	RESTRUCTURED LOANS, PERFORMING		(32.49)	(21.03)	34.83
	NON-PERFORMING LOANS 2/		4.98	2.91	1.68
	REAL AND OTHER PROPERTIES ACQUIRED (ROPA)		(3.82)	(19.72)	(2.87)
	ROPA, GROSS (Inclusive of Performing SCR)		(27.42)	(35.68)	(44.49)
	ALLOWANCE FOR ROPA		18.08	15.00	14.43
	ROPA, GROSS 3/		(3.82)	(19.61)	(95.97)
	NON-CURRENT ASSETS HELD FOR SALE *		-	-	1.00
	NON-PERFORMING ASSETS (NPA) 4/		1.07	(7.90)	(17.53)
	ALLOWANCE ON NPA 5/		11.24	8.38	4.57
	DISTRESSED ASSETS 6/		(0.21)	(8.32)	(48.61)
	PERFORMING SALES CONTRACT RECEIVABLES (SCR)		(78.58)	(78.44)	(77.93)
	NON-PERFORMING SCR		5.39	(6.39)	(7.35)
	PAST DUE LOANS		6.19	4.06	5.09
	Selected Ratios  (%)
	Past Due Ratio		12.70	12.65	12.70
	RL to TLP		0.74	0.80	0.90
	LLR to TLP		4.05	4.21	4.09
	NPL Ratio (inclusive of IBL)		10.59	10.58	10.31
	NPL Ratio (exclusive of IBL)		10.59	10.58	10.31
	NPL Coverage7/		38.26	39.77	39.64
	NPA to Gross Assets		11.94	11.65	11.35
	NPA Coverage 8/		24.47	25.34	25.14
	Distressed Assets 9/		17.35	17.27	10.52
	*  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/Includes Real and Other Properties Acquired (ROPA) +  Non- Performing Sales Contract Receivable (SCR) + Non-Current Assets Held for Sale for financial ratio analysis
	4/Non-Performing Loans + ROPA, Gross
	5/ Allowance for Credit Losses-Loans + Allowance for Credit Losses - Sales Contract Receivable (SCR) + Allowance for Losses - ROPA + Accumulated Depreciation - ROPA
	6/ Non-Performing Assets (NPA) + Performing Restructured Loans (RL)
	7/ Ratio of Allowance for Credit Losses - Loans to Non-Performing Loans
	8/ Ratio of Allowance on NPA to NPA
	9/ 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 5 January 2010