COOPERATIVE BANKS
Asset Quality Indicators
As of End of Periods Indicated
                 
  Levels (In Billion Pesos)   DECEMBER 2013   SEPTEMBER 2013   DECEMBER 2012 1/
a Total Loan Portfolio (TLP) 2/ *                            9.87                            9.55                          12.87  
b Loan Loss Reserves (LLR) * (c + d)                          1.03                            0.97                            1.98  
c  Specific Allowance for Credit Losses                            0.94                            0.88                            1.85  
d General Loan Loss Provision                            0.09                            0.09                            0.13  
e TLP, net of LLR (a - b)                          8.83                            8.58                          10.89  
f TLP 2/, net of Interbank Loans (IBL) *                            9.87                            9.55                          12.87  
g Gross Non-Performing Loans (NPL) *                            1.30                            1.22                            2.66  
h Net NPL * (g - c)                          0.36                            0.34                            0.82  
i Restructured Loans (RL) 2/                            0.14                            0.14                            0.55  
j ROPA 2/ 3/                            0.66                            0.53                            0.55  
k Provisions for ROPA 4/                            0.05                            0.05                            0.05  
l ROPA, net of provisions (j - k)                          0.61                            0.48                            0.50  
m Non-Performing Assets (NPA) * (g + j)                          1.96                            1.75                            3.21  
n Gross Assets (GA) 5/ *                          15.00                          14.19                          17.55  
o TLP 2/  + ROPA  2/ 3/  + Performing SCR *                          10.58                          10.15                          13.52  
p NPA Reserves * (b + k)                          1.09                            1.02                            2.02  
q Total Past Due Loans and Items in Litigation                            1.83                            1.84                            3.66  
NPL IBL                               -                                 -                                 -  
  Ratios (In Percent)             1/
  Gross NPL Ratio (Gross NPL to Gross TLP) * (g / a)                        13.19                          12.74                        20.71  
  Net NPL Ratio (Net NPL to Gross TLP) * (h / a)                          3.62                            3.53                            6.35  
  NPL Ratio net of IBL *                          13.19                          12.74                          20.71  
  NPL Coverage Ratio (LLR to Gross NPL) * (b / g)                        79.45                          79.60                          74.13  
  LLR to TLP * (b / a)                        10.48                          10.14                          15.35  
  RL to TLP (i / a)                          1.38                            1.42                            4.24  
  ROPA to TLP + ROPA + Performing SCR (j / o)                          6.23                            5.22                            4.04  
  ROPA to GA (j/ n)                          4.39                            3.74                            3.11  
  NPA Ratio (NPA to GA) * (m / n)                        13.07                          12.31                          18.30  
  NPA Coverage Ratio (NPA Reserves to NPA) * (p / m)                        55.48                          58.35                          62.97  
  Past Due Ratio (q / a)                        18.58                          19.29                          28.44  
* Figures are computed in accordance with the NPL definition as prescribed under BSP Circular No. 772 dated 16 October 2012 effective 01 January 2013
1/ For comparative purposes, computations for periods prior to January 2013 are aligned with Circular No. 772
2/ Gross of Provisions
3/ Real and Other Properties Acquired;  ROPA includes Non-Current Assets Held for Sale and Non-Performing Sales Contract Receivables (SCR)
4/ Provisions for ROPA are inclusive of Accumulated Depreciation
5/ Total Assets inclusive of Loan Loss Reserves and Provisions for ROPA; and net of Due from Head Office/Branches/Agencies of Foreign Banks
r/ Revised due to banks' amended reports