58  CONSOLIDATED STATEMENT OF CONDITION AND KEY RATIOS
Cooperative Banking System
as of end of periods indicated
in billion pesos
Selected Accounts				Mar-11
	Asset Accounts			15.867
	Cash and Due from Banks			2.666
	Financial Assets, Excl of  Equity Investments in Subs., Assoc. and Joint Vent (Net of Amortization)			0.548
		Financial Assets Held for Trading (HFT)		0.000
		Financial Assets Designated at Fair Value through Profit or Loss - Debt Sect		0.000
		AFS Financial Assets, Net of Amortization		0.012
			AFS Debt Securities	0.008
			Unamortized Discount/Premium	0.000
			AFS-Debt Securities Net of Amortization	0.008
			AFS-Equity Securities	0.004
		Held-to-Maturity (HTM) Financial Assets		0.427
			Unamortized Discount/Premium	0.000
		HTM Financial Assets - Net of Amortization		0.427
		Unquoted Debt Securities Classified as Loans		0.057
			Unamortized Discount/Premium	(0.000)
		Unquoted Debt Securities Classified as Loans -Net of Amortization		0.057
		Investment in Non-Markeatable Equity Securities (INMES)		0.052
	Accumulated Market Gain (Losses) -Financial Assets			0.000
	Allowance for Credit Losses-Financial Assets			0.033
		Allowance for Credit Losses-AFS		0.000
		Allowance for Credit Losses-HTM		0.000
		Allowance for Credit Losses-Unquoted Debt Securities Classified as Loans		0.033
		Allowance for Credit Losses- INMES		0.000
	Financial Assets -Net of Allowance for Credit Losses			0.515
	Equity Investments In Subsidiaries, Assoc. & Joint Vent.			0.001
	Allowance for Credit Losses-Equity Investment in Subsidiaries, Assoc. and Joint Vent			0.000
	Equity Investments In Subsidiaries, Assoc. & Joint Vent.(Net of Allow. For Credit Losses)			0.001
	Total Loan Portfolio, gross (net of amortization)			11.812
		Loans and Receivables, gross (net of amortization)		11.812
		Loans to Bangko Sentral ng Pilipinas		0.000
		Interbank Loans Receivable		0.000
		Loans and Receivables -Others		11.901
			Unamortized Discount and Other Deferred Credits	0.089
		Loans and Receivables - Others - Net of Amortization		11.812
		Loans and Receivables Arising from Repurchase Agreements, Certificates of Assignment/Participation with Recourse, and Securities Lending and Borrowing Transactions		0.000
	Allowance for Credit Losses-Loans			0.690
		Allowance for Credit Losses-Interbank Loans Receivable		0.000
		Allowance for Credit Losses-Loans and Receivables -Other		0.580
		Allowance for Credit Losses-LRARA		0.000
		General Loan Loss Provision (GLLP)		0.111
	Total Loan Portfolio, Net of Allowance for Credit Losses			11.122
	Total ROPA			0.450
		Sales Contract Receivable		0.092
		Non-Current Assets Held for Sale		0.002
		Real and Other Properties Acquired		0.356
	Accumulated Depreciation			0.006
	Unamortized Discount and Other Deferred Credits			0.003
	Allowance for Losses - ROPA			0.013
		Allowance for Credit Losses- Sales Contract Receivable		0.001
		Allowance for Losses -Real and Other Properties Acquired		0.012
		Allowance for Credit Losses -Non Current Assets held for Sale		0.000
	ROPA, Net of Allowance for Losses			0.427
	Total Other Assets, Net			1.136
		Derivatives with Positive Fair Value Held for Hedging		0.000
		Revaluation of Hedged Assets in Portfolio Hedge of Interest Rate Risk		0.000
		Goodwill		0.000
			Allowance for Losses	0.000
		Goodwill - Net		0.000
		Accrued Interest Income from Financial Assets		0.104
			Allowance for Credit Losses	0.001
		Accrued Interest Income from Financial Assets, net		0.104
		Bank Premises, Furniture, Fixture and Equipment		0.960
			Accumulated Depreciation	0.365
			Allowance for Losses	0.001
		Bank Premises, Furniture, Fixture and Equipment - Net		0.595
		Other Intangible Assets		0.001
			Accumulated Amortization	0.000
			Allowance for Losses	0.000
		Other Intangible Assets, net		0.000
		Deferred Tax Asset		0.002
		Due from FCDU/RBU		0.000
		Other Assets		0.450
			Allowance for Losses	0.016
		Other Assets - Net		0.434
	LIABILITIES AND CAPITAL			15.867
	Liability Accounts			13.685
	Financial Liabilities Held for Trading			0.000
	Financial Liabilities Designated at Fair Value through Profit or Loss			0.000
	Deposit Liabilities			9.965921
		Peso		9.955
		Demand & NOW		0.102
		Savings Deposits		4.566
		Time Certificate of Deposits		5.288
		LTNCD		0.000
		Foreign Currency		0.011
	Bills Payable			2.734
		Deposit Substitutes		0.000
		Others		2.734
	Special Financing			0.014
		Time Certificate of Deposits  - SF		0.001
		Special Time Deposits		0.013
	Unsecured Subordinated Debt			0.175
			Unamortized Debt Discount/Premium	(0.001)
	Unsecured Subordinated Debt - Net			0.174
	Redeemable Preferred Shares			0.230
	Total Other Liabilities			0.567
		Due to Other Banks		0.001
		Bonds Payable		0.000
			Unamortized Bond Discount/Premium	0.000
		Bonds Payable - Net		0.000
		Financial Liabilities Associated with Transferred Assets		0.000
		Derivatives with Negative Fair Value Held for Hedging		0.000
		Revaluation of Hedged Liabilities in Portfolio Hedge of Interest Rate Risk		0.000
		Accrued Interest Expense on Financial Liabilities		0.064
		Finance Lease Payment Payable		0.005
		Due to Treasurer of the Philippines		0.000
		Treasurer/Cashier/Manager's Checks		0.000
		Payment Orders Payable		0.000
		Margin Deposits on LCs and Customers' Liability on Bills/Drafts under LCs and/or TRs		0.000
		Cash Letters of Credit		0.000
		Outstanding Acceptances Executed by or for Account of this Bank		0.000
		Due to Bangko Sentral ng Pilipinas		0.000
		Due to Philippine Deposit Insurance Corporation		0.000
		Due to Philippine Crop Insurance Corporation		0.000
		Income Tax Payable		0.001
		Other Taxes and Licenses Payable		0.000
		Accrued Expenses		0.061
		Unearned Income		0.030
		Deferred Tax Liabilities		0.002
		Provisions		0.008
		Other Liabilities		0.395
		Due to Head Office/Branches/Agencies (Philippine branch of a foreign bank)		0.000
		Due to FCDU/RBU		0.000
	Capital Accounts			2.182
	Paid in Capital Stock			1.170
	Additional Paid-in Capital			0.019
	Other Equity Instruments			0.026
	Retained Earnings			0.875
	Stock Dividend Distributable			0.019
	Undivided Profits			0.073
	Other Comprehensive Income			0.000
	Appraisal Increment Reserve			0.000
	Treasury Stock			0.000
	Assigned Capital			0.000
	Net Due to HO/Br/Ag			0.000
	Key  Ratios
	Cash and Due from Banks to Deposits			26.75
	Liquid Assets to Deposits 1/			31.92
	Loans, gross to Deposits			118.52
	Capital Adequacy Ratio (CAR) 2/
			Solo Basis	16.00
			Consolidated Basis	16.00
	Total Capital Accounts to Total Assets 3/			15.20
	1/ Ratio of Liquid Assets (Cash and Due from Banks + Financial Assets, Net of Allowance for Credit Losses) to Total Deposits
	2/ 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.
	3/ 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