SUBJECT BSP ISSUANCES DATE ISSUED
   
 ACCOUNTING PROCEDURES/TEMPLATES   
   Circular Letter   23 Jul 2003 
   MAB   27 Oct 2003 
 Transfer of Undivided Profits -FCDU/EFCDU to the Surplus Free account in the Regular books of the Bank Proper   Circular Letter   07 Nov 2003 
   MAB   30 Dec 2003 
 Revised accounting guidelines on the sale of NPAs to SPVs & to qualified individuals for housing under the SPV Act of 2002   MAB & NBQBs   16 Feb 2004 
Accounting guidelines on the sale of non-performing assets (NPAs) to Special Purpose Vehicles (SPVs) and to qualified individuals for housing under "The Special Purpose Vehicle (SPV) Act of 2002" MAB/NBQBs 26 Sep 2005
Amendments to the Accounting Guidelines on the Sale of NPAs to SPV and to Qualified Individuals for Housing Under the SPV Act of 2002 MAB/NBQBs 02 Dec 2005
Amendment to Subsection X343.2 (Accounting Procedures) of the Manual of Regulations for Banks Circular No. 328 10 April 2002
     
ACQUISITION   
Acquisition of Cooperative Bank of Cavite (CCAV) by Asia United Bank Corporation (AUB) CL-2012-093 18 December 2012
     
ADMINISTRATIVE CASES, RULES OF PROCEDURE INVOLVING DIRECTORS AND OFFICERS OF BANKS/QBs TRUST ENTITIES  
Rules of Procedure on Administrative Cases Involving Directors and Officers of Banks, Quasi-Banks and Trust Entities Circular 477  22 Feb 2005
     
AGRARIAN REFORM CREDIT AND AGRICULTURALCREDIT   (AGRI-AGRA MANDATORY ALLOCATION OF FUNDS) Agri-Agra Law (P.D. No. 717)  
  Circular 190 16 Feb 1999
  Circular Letter 31 Mar 1999
Strengthening of the Enforcement of the Agri-Agra Law Circular 196 12 Apr 1999
  Circular 213 20 Oct 1999
  Circular 216 10 Nov 1999
Sanctions for violation of P.D. No. 717 (Agri-Agra Law) MAB 11 Jan 2000
LGU Bonds as an alternative compliance with the agrarian reform credit req't under PD 717 Circular 226 09 Feb 2000
Administrative sanctions for violation of the mandatory credit allocation of Agri-Agra Credit Circular 236 28 Mar 2000
Additional alternative compliance with PD 717 Circular 233 30 Mar 2000
Alternative compliance with the Agrarian Reform credit req't of PD 717 Circular 234 03 Apr 2000
Compliance on a group-wide basis with the Agri-Agra mandatory allocation  of funds Circular 252 18 Jul 2000
Computation of Penalities under PD 717 Circular Letter 23 Nov 2000
To consider the proposed P50 billion worth of 5- & 10-yr SPTBs to finance the CARP-related expenditures as alternative compliance with the agrarian reform credit requirement                  Circular 301 02 Oct 2001
Exclusion of the deposits of the Bureau of the Treasury representing revenue collections of the Bureau of Internal Revenue and the Bureau of Customs  from the loanable funds covered by agri-agra requirements  Circular 315 09 Jan 2002
Proposed zero coupon bond issue by the HGC as alternative compliance with agrarian credit req't of PD 717 Circular 356 09 Oct 2002
To consider lendings to the NFA as lending to the agricultural and agrarian sector Circular 413 11 Dec 2003
To consider all outstanding loans to Barangay Micro Business Enterprises as part of the alternative compliance to the Agri-Agra Law and the Magna Carta for Small and Medium Enterprises at twice the amount of the outstanding balance of the loans Circular 374 11 March 2004
To consider the net proceeds actually received from the issuance of USD, whether at a discount or premium, in the computation of loanable funds for purposes of determining compliance with the mandatory allocation for funds for agri-agra credit required under PD 717, as amended MAB/NBQBs 05 Aug 2004
Additional reportorial req'ts on USD in compliance with the mandatory allocation of funds for agri-agra credit required under PD No. 717 MAB 08 Sep 2004
Allowable Uses of ERAP Bonds Circular 551 17 Nov 2006
Revised rules and regulations governing the mandatory credit allocation for agriculture and agrarian reform credit to implement the provisions of of R.A. No. 10000 dated 23 February 2011 (The Agri-Agra Reform Credit Act of 2009) Circular 736  20 July 2011
Amendments to prudential reports relative to the implementation of the mandatory agrarian reform and agricultural credit under R.A. No. 10000 Memorandum No. M-2011-052 16 Sep 2011
Guidelines on the electronic submission of the Report on Compliance with the mandatory Agri-Agra Credit under R.A. No. 10000 and the updated FRP Report Memorandum No. M-2011-064 15 Dec 2011
Accredited Rural Financial Institutions for the Purpose of Implementing the Agri-Agra Reform Credit Act of 2009 Pursuant to Circular No. 736 of 20 July 2011
CL-2012-021 28 Mar 2012
  CL-2012-047 3 July 2012
  CL-2012-070 25 September 2012
  CL-2012-082 13 November 2012
  CL-2013-019 13 Mar 2013
  CL-2013-032 13 June 2013
  CL-2013-040 23 Jul 2013
     
ALLOWANCE FOR PROBABLE LOSSES  
Requirement for banks to put up general loan loss provisions, over and above existing specific provisioning requirements for classified accounts, equivalent to 2% of the gross loan portfolio (less loans which are considered non-risk under existing law/rules/regulations Circular 143 01 October 1997
  Circular 148 10 November 1997
To reduce the transition period in which to provide full set-up of the 2% general loan loss provisioning from 3 years to 2 years or up to 1 October 2000 Circular 159 24 March 1998
Amendments on the guidelines on the classification of loans and the provisioning requirements for classified loan accounts Circular 247 19 May 2000
Implementation of the 6% & 25% allowance for probable losses on Loan accounts classified as Substandard-Secured Circular Letter 30 Apr 2001
Allowance for probable losses (amendments to Subsections X302.1 and 4302Q.1 of the Manual of Regulations) Circular 313 27 Dec 2001
     
AMORTIZATION OF GOODWILL  
Amortization of Goodwill up to a period of 40 years (See also Mergers/Consolidation) Circular 225 03 Feb 2000
     
ANNUAL SUPERVISORY FEES  
New basis in computing the annual fees to be collected from banks and quasi-banks Circular 101 28 Dec 1995
Revised basis in computing the annual fees to be collected from banks and quasi-banks for the second semester of 1993 and succeeding years Circular 111A 01 Aug 1996
Basis in computing the annual fees to be collected from banks and quasi-banks for the assessable year 1997 and succeeding years Circular 146 16 Oct 1997
Rates of annual fees for banks beginning assessable year 2010 Circular 643 10 February 2009
Amending the Annual Rates for Assessed Supervisory Fees (ASF) for Banks and Non-Bank Quasi-Banks Circular 687 21 May 2010
Collection of the ASF for the Year 2010 Memorandum No. M-2010-013 31 May 2010
Guidelines governing the payment by banks and NBQBs and collection by the BSP of the AFS for the Year 2011 Memorandum No. M-2011-029 26 May 2011
Collection of the Annual Supervisory Fees (ASF) for the Years 2008 and 2009 M-2009-004 12 Feb 2009
Collection of the Annual Supervisory Fees (ASF) for the Year 2009 M-2009-046 17 Nov 2009
Restoration of the 2009 assessment rates for ASF charged on banks and NBQBs for 2013 onwards Circular No. 791 03 Apr 2013
Collection of the Annual Supervisory Fees (ASF) for the Year 2013 M-2013-015 18 Apr 2013
   
ANTI-MONEY LAUNDERING                                                                                               
(The Anti-Money Laundering Act was passed on 29 September 2001 and was amended on 07 March 2003. The IRR was approved by the Congressional Oversight Committee on 06 March 2002)
   
Consolidated Foreign Exchange Rules and Regulations (Parts I to IV)  
                Parts I and II Circular 1389 13 Apr 1993
                Parts III and IV (provision or section on numbered accounts) Circular 1389 13 Apr 1993
Redefine investments in bank deposits so as to exclude savings deposits Circular 224 26 Jan 2000
Rules & regulations for banks & NBFIs to combat money laundering Circular 251 07 Jul 2000
Report suspicious transactions Circular 253 31 Jul 2000
Requirement for all banks and NBFIs to submit their respective plans of action to comply with BSP Circular No. 251dated 07 July 2000 or the rules and regulations to combat money laundering Circular Letter 31 Jul 2000
To require banks/NBFIs to take necessary measures to establish and record the true identity of their clients (amendment to Section 77 of Circular No. 1389 dated 13 April 1993) Circular 258 06 Sep 2000
Additional anti-money laundering rules and regulations for banks Circular 259 29 Sep 2000
Guidelines on forex corporations/corporations engaged in forex trading activities that are subsidiaries or affiliates of banks, quasi-banks and non-bank financial intermediaries Circular 264 26 Oct 2000
Issuances of gift checks payable to bearer with issue date up to 31 December 2000 Circular Letter 06 Dec 2000
Submission of the required bank reports directly to the special committee that shall take charge of the evaluation and investigation as well as maintenance of the database of suspicious transactions Circular Letter 02 Jan 2001
Inclusion of all OBUs in the coverage of all the existing anti-money laundering rules and regulations Circular Letter 15 Jan 2001
Circular 566 and Memorandum to All Banks on Minimum Standards for Security Devices MAB 23 Mar 2001
Requiring banks & NBFIs to submit to the BSP a certification that they have monitored compliance with existing anti-money laundering regulation Circular 279 02 Apr 2001
Rules & Regulations implementing Sec. 9 of the Anti-Money Laundering Act of 2001 Circular 302 11 Oct 2001
Res. No. 7 dated 5 Nov. 2001 of the Anti-Money Laundering Council MAB & OBUs 13 Nov 2001
Res. No. 8 dated 5 Nov. 2001 of the Anti-Money Laundering Council MAB & OBUs 13 Nov 2001
Regulation on the transport into or out of the Phils. foreign currency in excess of US$10,000 or its equivalent Circular 308 15 Nov 2001
AMLC Res. No. 15 dated 7 December 2001 MAB 07 Dec 2001
AMLC Directive dated 02 January 2002 MAB 07 Jan 2002
Extension of the effectivity date of Circular No. 308 from January 1, 2002 to February 1, 2002 Circular 314 08 Jan 2002
Specimen signatures of authenticating senior bank officers Circular Letter 22 Jan 2002
Rules and regulations for banks, OBUs, QBs, trust entities, non-stock savings & loan association, pawnshops and all other institutions, including their subsidiaries and affiliates supervised and/or regulated by the BSP pertaining to compliance with the provisions of RA No. 9160 or the Anti-Money Laundering Act of 2001 Circular 333 30 May 2002
Suspicious and covered transactions involving any terrorist individual(s), organizations or groups named in the United States Government's and Government of Italy's list of Al Qaida/UBL-linked terrorist and terrorist-related institutions MAB 16 Sep 2002
Suspicious and covered transactions involving Saudi citizen Wa'El Julaidan  MAB 25 Sep 2002
Requiring Banks and NBQBs to adopt the standards contained in the Basel Committee on Banking Supervision paper on Customer Due Diligence for Banks MAB/NBQBs 01 Oct 2002
Illegal investment schemes/Adoption of the KYC Policy Circular Letter 11 Apr 2003
Guidelines on Customer Due Diligence MAB/NBQBs 17 Oct 2003
Amendments to the foreign currency declaration form Circular Letter 28 Oct 2003
Requesting banks and NBFIs to participate actively in public awareness campaign on unscrupulous business proposals involving large amounts of money from suspicious individuals abroad Circular Letter 20 Jan 2004
AMLC Res. No. 361 dated 28 April 2004 Circular Letter 13 May 2004
Adoption of guidelines that contain the salient & relevant policies & procedures related to correspondent banking transactions and to electronic fund transfers Circular 436 18 Jun 2004
Transactions covered by reporting req'ts of the Anti-Money Laundering Act of 2001 Circular Letter 02 Jul 2004
Freezing of  assets of the  individuals and entities which are suspected of supporting and financing terrorist activities Circular Letter 27 Jul 2004
  Circular Letter 02 Aug 2004
  Circular Letter 05 Aug 2004
  Circular Letter 18 Aug 2004
Definition of Suspicious Transactions under the AMLA & its revised Implementing Rules & Regulations MAB/NBFIs 09 Sep 2004
Incorporation of the IRR of the Anti-Money Laundering Act in the 2003 updates of the MOR & MORNBFI Circular 451 06 Sep 2004
  Circular Letter 20 Oct 2004
Requesting  the republication of  the warning issued by the AMLC regarding text scam  Circular Letter 04 Nov 2004
  Circular Letter 29 Dec 2004
  Circular Letter 11 Jan 2005
Rules and regulations governing the registration and operations of foreign exchange dealers/money changers and remittance agents  Circular 471 24 Jan 2005
  Circular Letter 31 Jan 2005
Policies and guidelines in reckoning covered institution's compliance with the prescribed reporting period under Republic Act No. 9160 Circular Letter 31 Jan 2005
Fake Gold Bullion Circular Letter 01 Feb 2005
Assets of Sulayman Khalid Darwish Circular Letter 10 Mar 2005
Assets of Muhsin Al-Fadhli Circular Letter 04 Apr 2005
Anti-Money Laundering Council Resolution No. 19 dated March 16 2005 Circular Letter 04 Apr 2005
Vigilance in implementing KYC policy Circular Letter 05 Apr 2005
  Circular Letter 02 Jun 2005
Extension of Registration  of FX Dealers, Money Changers and Remittance Agents up to 15 August 2005 Circular Letter 02 Jun 2005
AMLC Resolution No. 58 25 May 2005 Circular Letter 16 Jun 2005
AMLC Resolution No. 42 dated 29 April 2005 Circular Letter 16 Jun 2005
Electronic Monitoring Systems for Money Laundering Circular 495 20 Sep 2005
AMLC Resolution No. 96 dated 19 September 2005 Circular Letter 29 Sep 2005
To require any person who brings into or out of the Philippines foreign currency, as well as other foreign exchange-denominated bearer monetary instruments, to declare the same in writing Circular 507 19 Jan 2006
Anti-Money Laundering Council (AMLC) Resolution No. 01 Dated 16 January 2006 Circular Letter 24 Jan 2006
Anti-Money Laundering Council (AMLC) Resolution No. 09 Dated 30 January 2006 Circular Letter 14 Feb 2006
Anti-Money Laundering Council (AMLC) Resolution No. 08 Dated 30 January 2006 Circular Letter 14 Feb 2006
Various e-mail scam Circular Letter 14 Feb 2006
Primer on the Anti-Money Laundering Act of 2001 (AMLA), as amended Memo to All Pawnshops 14 Mar 2006
Anti-Money Laundering Council Res. No. 19 dated 08 March 2006 Circular Letter 24 Mar 2006
Anti-Money Laundering Council (AMLC) Resolution No. 19 Dated 08 March 2006 Circular Letter 24 Mar 2006
Implementation of the Delivery by the Seller of Securities to the Buyer or to his Designated Third Party Custodian Circular 524 31 Mar 2006
Anti-Money Laundering Council (AMLC) Resolution No. 24 Dated 22 March 2006 Circular Letter 11 Apr 2006
Extension of Time Within which to Comply with the Requirements of Circular No. 495 dated 20 September 2005 Circular 527 28 Apr 2006
Extension of the Deadline for the Submission of Reports on Covered and Suspicious Transactions to the AMLC Circular 612 13 Jun 2008
Updated Anti-Money Laundering Rules and Regulations Circular 706 05 Jan 2011
Anti-Money Laundering Council Registration and Training Requirements CL-2006-002 19 May 2006
E-mail Scam CL-2006-003 22 May 2006
Anti-Money Laundering Council (AMLC) Resolution No. 41 dated 10 May 2006 CL-2006-006 02 Jun 2006
Anti-Money Laundering Council (AMLC) Resolution No. 43 dated 17 May 2006 CL-2006-009 07 Jun 2006
Anti-Money Laundering Council (AMLC) Resolution No. 66 Dated 30 August 2006 CL-2006-026 12 Sep 2006
Anti-Money Laundering Council (AMLC) Resolution No. 43-A dated 15 September 2006 CL-2006-033 09 Oct 2006
Revised Schedule of Briefings on the Anti-Money Laundering Law and Reporting Procedures CL-2006-034 11 Oct 2006
Anti-Money Laundering Council (AMLC) Resolution No. 80 dated 06 October 2006 CL-2006-037 31 Oct 2006
Anti-Money Laundering Council (AMLC) Resolution No. 87 dated 25 October 2006 CL-2006-038 10 Nov 2006
Anti-Money Laundering Council (AMLC) Resolution No. 10 dated 31 January 2007 CL-2007-010 28 Feb 2007
Valid Identification (ID) Cards for Financial Transactions Circular 564 03 Apr 2007
Anti-Money Laundering Council (AMLC) Resolution No. 64 dated 10 July 2007 CL-2007-040 14 Aug 2007
Anti-Money Laundering Council (AMLC) Resolution No. 68 dated 1 August 2007 CL-2007-043 04 Sep 2007
Anti-Money Laundering Council (AMLC) Resolution No. 101 dated 19 December 2007 CL-2008-012 29 Feb 2008
Anti-Money Laundering Council (AMLC) Resolution No. 11 dated 20 February 2008 CL-2008-013 04 Mar 2008
Valid Identification (ID) Cards for Financial Transactions Circular 608 20 May 2008
Extension of the Deadline for the Submission of Reports on Covered and Suspicious Transactions to the AMLC Circular 612 13 June 2008
Anti-Money Laundering Council (AMLC) Resolution No. 53 dated 27 June 2008 CL-2008-039 02 July 2008
Anti-Money Laundering Council (AMLC) Resolution No. 55 dated 3 July 2008 CL-2008-043 22 July 2008
Anti-Money Laundering Council (AMLC) Resolution No. 65 dated 20 August 2008 CL-2008-058 17 Sep 2008
Anti-Money Laundering Council (AMLC) Resolution No. 87 dated 26 November 2008 CL-2008-080 15 Dec 2008
Anti-Money Laundering Council (AMLC) Resolution No. 91 dated 28 November 2008 CL-2008-077 15 Dec 2008
Anti-Money Laundering Council (AMLC) Resolution No. 03 dated 14 January 2009 CL-2009-007 27 Jan 2009
Anti-Money Laundering Council (AMLC) Resolution No. 18 dated 18 March 2009 CL-2009-025 27 Mar 2009
Anti-Money Laundering Council (AMLC) Resolution No. 24 dated 18 March 2009 CL-2009-037 04 May 2009
Anti-Money Laundering Council (AMLC) Resolution No. 30 dated 29 April 2009 CL-2009-040 11 May 2009
Valid Identification (ID) Cards for Financial Transactions Circular 657 16 June 2009
Anti-Money Laundering Council Resolution No. 65 dated 22 June 2009 CL-2009-048 07 July 2009
Anti-Money Laundering Council (AMLC) Resolution No. 116 dated 20 November 2009 CL-2009-080 23 Dec 2009
Anti-Money Laundering Council (AMLC) Resolution No. 13 dated 17 February 2010 CL-2010-016 08 Mar 2010
Anti-Money Laundering Council (AMLC) Resolution No. 115 dated 09 December 2009 CL-2010-021 05 Apr 2010
Anti-Money Laundering Council (AMLC) Resolution No. 23 dated 26 March 2010 CL-2010-023 12 Apr 2010
Anti-Money Laundering Council (AMLC) Resolution No. 24 dated 26 March 2010 CL-2010-026 15 Apr 2010
Anti-Money Laundering Council (AMLC) Resolution No. 31 dated 21 April 2010 CL-2010-028 05 May 2010
Anti-Money Laundering Council (AMLC) Resolution No. 30 dated 21 April 2010 CL-2010-029 06 May 2010
Anti-Money Laundering Council (AMLC) Resolution No. 48 dated 09 June 2010 CL-2010-039 18 June 2010
Anti-Money Laundering Council (AMLC) Resolution No. 47 dated 09 June 2010 CL-2010-038 18 June 2010
Anti-Money Laundering Council (AMLC) Resolution No. 44 dated 09 June 2010 CL-2010-037 18 June 2010
Anti-Money Laundering Council (AMLC) Resolution No. 43 dated 09 June 2010 CL-2010-036 18 June 2010
Anti-Money Laundering Council (AMLC) Resolution No. 42 dated 09 June 2010 CL-2010-035 18 June 2010
Anti-Money Laundering Council (AMLC) Resolution No. 64 dated 03 August 2010 CL-2010-050 16 Aug 2010
Anti-Money Laundering Council (AMLC) Resolution No. 63 dated 03 August 2010 CL-2010-049 16 Aug 2010
Anti-Money Laundering Council (AMLC) Resolution No. 62 dated 03 August 2010 CL-2010-048 16 Aug 2010
Anti-Money Laundering Council (AMLC) Resolution No. 68 dated 03 August 2010 CL-2010-051 16 Aug 2010
Anti-Money Laundering Council (AMLC) Resolution No. 70 dated 03 August 2010 CL-2010-053 18 Aug 2010
Anti-Money Laundering Council (AMLC) Resolution No. 83 dated 01 September 2010 CL-2010-058 15 Sep 2010
Anti-Money Laundering Council (AMLC) Resolution No. 84 dated 01 September 2010 CL-2010-059 15 Sep 2010
Anti-Money Laundering Council (AMLC) Resolution No. 96 dated 13 October 2010 CL-2010-075 28 Oct 2010
Anti-Money Laundering Council (AMLC) Resolution No. 95 dated 13 October 2010 CL-2010-074 28 Oct 2010
Anti-Money Laundering Council (AMLC) Resolution No. 94 dated 13 October 2010 CL-2010-073 28 Oct 2010
Anti-Money Laundering Council (AMLC) Resolution No. 109 dated 17 November 2010 CL-2010-087 15 Dec 2010
Anti-Money Laundering Council (AMLC) Resolution No. 108 dated 17 November 2010 CL-2010-086 15 Dec 2010
Updated Anti-Money Laundering Rules and Regulations (UARR) Circular 706 05 Jan 2011
Circular Letter - Anti-Money Laundering Council Resolution No. 112 dated 08 December 2010 CL-2011-005 18 Jan 2011
Circular Letter - Anti-Money Laundering Council Resolution No. 111 dated 08 December 2010 CL-2011-004 18 Jan 2011
Submission of Certification on Monitoring Compliance with existing Anti-Money Laundering (AML) Regulations for all Banks is no longer required M-2011-014 07 Mar 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 04 dated 19 January 2011 CL-2011-021 28 Mar 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 05 dated 19 January 2011 CL-2011-028 07 Apr 2011
Circular Letter - Anti-Money laundering Council (AMLC) Resolution No. 23 dated 9 March 2011 CL-2011-027 07 Apr 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 30-A dated 13 April 2011 CL-2011-033 27 Apr 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 24-A dated 9 March 2011 CL-2011-032 27 Apr 2011
Anti-Money Laundering Council (AMLC) Resolution No. 40-A dated 03 May 2011 CL-2011-036 25 May 2011
Anti-Money Laundering Council (AMLC) Resolution No. 38 dated 26 April 2011 CL-2011-035 25 May 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 72-A dated 30 June 2011 CL-2011-056 29 July 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 70-A dated 30 June 2011 CL-2011-055 29 July 2011
Anti-Money Laundering Council (AMLC) Resolution No. 70-A dated 30 June 2011 CL-2011-054 29 July 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 69-A dated 30 June 2011 CL-2011-053 29 July 2011
To inform all rural banks of the extension of the deadline for the submission by the Compliance Officer of the Sworn Certification on the revised and updated Money Laundering and Terrorist Financing and Prevention Program (MLPP) Memorandum No. M-2011-045 16 Aug 2011
Grant of one-year deferment (or until 26 July 2012) of the implementation of the originator information requirement under Subsection X806.2.i(e) of Circular No. 706 dated 5 January 2011 (Updated Anti-Money Laundering Rules and Regulations).   Memorandum No. M-2011-049 07 Sep 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 91 dated 1 September 2011 CL-2011-068 23 Sep 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 89 dated 1 September 2011 CL-2011-066 23 Sep 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 90 dated 1 September 2011 CL-2011-067 23 Sep 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 106 dated 16 September 2011 CL-2011-073 06 Oct 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 105 dated 16 September 2011 CL-2011-072 06 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 104 dated 16 September 2011 CL-2011-079 11 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 93 dated 17 August 2011 CL-2011-078 11 Oct 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 103 dated 16 September 2011 CL-2011-081 12 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 102 dated 16 September 2011 CL-2011-080 12 Oct 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 119 dated 18 October 2011 CL-2011-086 09 Nov 2011
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 120 dated 18 October 2011 CL-2012-004 13 Jan 2012
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 130 dated 17 November 2011 CL-2012-006 17 Jan 2012
Anti-Money Laundering Council (AMLC) Resolution No. 83 dated 17 August 2011 CL-2012-008 19 Jan 2012
Anti-Money Laundering Council (AMLC) Resolution No. 03 dated 16 January 2012 CL-2012-013 03 Feb 2012
Anti-Money Laundering Council (AMLC) Resolution No. 07 dated 25 January 2012 CL-2012-014 08 Feb 2012
Anti-Money Laundering Council (AMLC) Resolution No. 10 dated 31 January 2007
CL-2007-010 28 Feb 2007
Opening of anomalous deposit accounts
CL-2007-019 25 Apr 2007
Submission of Suspicious Transaction Reports CL-2007-020 26 Apr 2007
Anti-Money Laundering Council (AMLC) Resolution No. 64 dated 10 July 2007
CL-2007-040 14 Aug 2007
Anti-Money Laundering Council (AMLC) Resolution No. 68 dated 1 August 2007
CL-2007-043 04 Sep 2007
Internet Scam/Advance Fee Fraud
CL-2007-049 02 Oct 2007
Anti-Money Laundering Council (AMLC) Resolution No. 03 dated 14 January 2009
CL-2009-007 27 Jan 2009
Anti-Money Laundering Council (AMLC) Resolution No. 18 dated 18 March 2009
CL-2009-025 27 Mar 2009
Anti-Money Laundering Council (AMLC) Resolution No. 24 dated 18 March 2009
CL-2009-037 04 May 2009
Anti-Money Laundering Council (AMLC) Resolution No. 30 dated 29 April 2009
CL-2009-040 11 May 2009
Anti-Money Laundering Council Resolution No. 65 dated 22 June 2009 CL-2009-048 07 Jul 2009
Anti-Money Laundering Council (AMLC) Resolution No. 116 dated 20 November 2009
CL-2009-080 23 Dec 2009
Anti-Money Laundering Council Resolution No. 111 dated 08 December 2010
CL-2011-004 18 Jan 2011
Anti-Money Laundering Council Resolution No. 112 dated 08 December 2010
CL-2011-005 18 Jan 2011
Anti-Money Laundering Council (AMLC) Resolution No. 04 dated 19 January 2011
CL-2011-021 28 Mar 2011
Anti-Money laundering Council (AMLC) Resolution No. 23 dated 9 March 2011 CL-2011-027 07 Apr 2011
Anti-Money Laundering Council (AMLC) Resolution No. 05 dated 19 January 2011 CL-2011-028 08 Apr 2011
Anti-Money Laundering Council (AMLC) Resolution No. 24-A dated 9 March 2011 CL-2011-32 27 Apr 2011
Anti-Money Laundering Council (AMLC) Resolution No. 30-A dated 13 April 2011 CL-2011-33 27 Apr 2011
Anti-Money Laundering Council (AMLC) Resolution No. 38 dated 26 April 2011 CL-2011-35 25 May 2011
Anti-Money Laundering Council (AMLC) Resolution No. 40-A dated 03 May 2011
CL-2011-36 25 May 2011
Anti-Money Laundering Council (AMLC) Resolution No. 69-A dated 30 June 2011 CL-2011-053 29 Jul 2011
Anti-Money Laundering Council (AMLC) Resolution No. 70-A dated 30 June 2011
CL-2011-054 29 Jul 2011
Anti-Money Laundering Council (AMLC) Resolution No. 70-A dated 30 June 2011 CL-2011-055 29 Jul 2011
Anti-Money Laundering Council (AMLC) Resolution No. 72-A dated 30 June 2011 CL-2011-056 29 Jul 2011
Anti-Money Laundering Council (AMLC) Resolution No. 89 dated 1 September 2011 CL-2011-066 23 Sep 2011
Anti-Money Laundering Council (AMLC) Resolution No. 90 dated 1 September 2011 CL-2011-067 23 Sep 2011
Anti-Money Laundering Council (AMLC) Resolution No. 91 dated 1 September 2011 CL-2011-068 23 Sep 2011
Anti-Money Laundering Council (AMLC) Resolution No. 105 dated 16 September 2011 CL-2011-072 06 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 106 dated 16 September 2011 CL-2011-073 06 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 93 dated 17 August 2011
CL-2011-078 11 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 104 dated 16 September 2011
CL-2011-079 11 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 102 dated 16 September 2011
CL-2011-080 12 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 103 dated 16 September 2011 CL-2011-081 12 Oct 2011
Anti-Money Laundering Council (AMLC) Resolution No. 119 dated 18 October 2011 CL-2011-086 09 Nov 2011
Anti-Money Laundering Council (AMLC) Resolution No. 120 dated 18 October 2011 CL-2012_004 13 Jan 2012
Anti-Money Laundering Council (AMLC) Resolution No. 130 dated 17 November 2011 CL-2012-006 17 Jan 2012
Anti-Money Laundering Council (AMLC) Resolution No. 83 dated 17 August 2011
CL-2012-008 19 Jan 2012
Anti-Money Laundering Council (AMLC) Resolution No. 03 dated 16 January 2012
CL-2012-013 03 Feb 2012
Anti-Money Laundering Council (AMLC) Resolution No. 07 dated 25 January 2012
CL-2012-014 08 Feb 2012
Anti-Money Laundering Council (AMLC) Resolution No. 33 dated 21 March 2012 CL-2012-023 12 Apr 2012
Compliance with the Deadline to Implement Electronic Money Laundering Monitoring System M-2007-003 07 Feb 2007
Opinion of the OGCLS on whether or not BSP examiners conducting regular or special examination of banks and NBFIs can access CTRs and STRs submitted by these covered institutions to the AMLC M-2009-051 07 Dec 2009
Submission of Certification on Monitoring Compliance with existing Anti-Money Laundering (AML) Regulations for all Banks is no longer required M-2011-014 07 Mar 2011
Extension of Tlme to Submit the Sworn Certification on the Revised and Updated Money Laundering and Terrorist Financing Prevention Program (MLPP) M-2011-045 16 Aug 2011
One-year Deferment of the lmplementation of the Originator Information Requirement under Subsec. X806.2.i(e) of Circular No. 706 dated 5 January 2011 M-2011-049 07 Sep 2011
Anti-Money Laundering Risk Rating System (ARRS) M-2012-017 04 Apr 2012
Financial Fraud/Illegal Scheme Perpetrated Against Remittance Agents/Agencies Circular Letter No. 2012-019 22 March 2012
Anti-Money Laundering Council (AMLC) Resolution No. 25 dated 14 March 2012 Circular Letter No. 2012-026 17 Apri 2012
Anti-Money Laundering Council (AMLC) Resolution No. 26 dated 14 March 2012 Circular Letter No. 2012-027 17 Apri 2012
Anti-Money Laundering Council (AMLC) Resolution No. 27 dated 14 March 2012 Circular Letter No. 2012-028 17 Apri 2012
Anti-Money Laundering Council (AMLC) Resolution No. 38 dated 4 April 2012 Circular Letter No. 2012-038 13 June 2012
Anti-Money Laundering Council (AMLC) Resolution No. 52 dated 23 May 2012 CL-2012-040 14 June 2012
Anti-Money Laundering Council (AMLC) Resolution No. 53 dated 23 May 2012 CL-2012-041 14 June 2012
Anti-Money Laundering Council (AMLC) Resolution No. 54 dated 23 May 2012 CL-2012-042 14 June 2012
Anti-Money Laundering Council (AMLC) Resolution No. 55 dated 23 May 2012 CL-2012-043 14June 2012
Anti-Money Laundering Council (AMLC) Resolution No. 63 dated 27 June 2012 CL-2012-052  13 July 2012
Anti-Money Laundering Council (AMLC) Resolution Nos. 70 dated 06 August 2012 Approving the Implementing Rules and Regulations of Republic Act (RA) No. 10168 and 84 dated 23 August 2012 Approving the Revised Implementing Rules and Regulations of RA No. 9160, as amended by RA Nos. 9194 and 10167 CL-2012-068 20 September 2012
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 108 dated 14 November 2012 CL-2012-090 17 December 2012
Circular Letter - Anti-Money Laundering Council (AMLC) Resolution No. 104 dated 14 November 2012 CL-2012-091 17 December 2012
Anti-Money Laundering Risk Rating System (ARRS) M-2012-017 04 April 2012
Valid identification cards for financial transactions  Circular No. 792 03 May 2013
AMLC Res. No. 10 dated 24 January 2013 CL-2013-011 26 Feb 2013
AMLC Res. No. 10-A dated 24 January 2013 CL-2013-012 26 Feb 2013
AMLC Res. No. 10-B dated 24 January 2013 CL-2013-013 26 Feb 2013
AMLC Res. No. 10-C dated 24 January 2013 CL-2013-014 26 Feb 2013
   
ASSET-BACKED SECURITIES    
Regulation governing NBQB Circular 185 08 Dec 1998
   
AUDIT COMMITTEE/INTERNAL AUDIT FUNCTION    
Requiring an internal audit function as an independent, objective assurance and consulting function established to examine, evaluate and improve the effectiveness of risk management, internal control, and governance processes of an organization Circular 499 25 Nov 2005
     
AUDITED FS/ANNUAL REPORT OF MANAGEMENT TO STOCKHOLDERS  
Submission of Audited Financial Statements and Annual Report of Management to Stockholders MAB 26 Jul 2004
Submission of separate Audited Financial Statements for Bank proper & FCDU Books Circular Letter  19 Nov 2003
Annual Financial Audit Circular 474 03 Feb 2005
Extension of the Deadline for Filing Audited Financial Statements M-2006-003 09 Jun 2006
Rationalization of existing provisions of the MORB on the submission of financial audit reports of external auditors as well as other informational requirements  Circular 540 09 Aug 2006
Submission of a copy of the annual audit report (AAR) of the COA by banks and other financial institutions under the concurrent jurisdiction of the BSP and COA  Circular 554 22 Dec 2006
Guidelines in Accounting for Government Grants with Nil or Low Interest Rates Circular 572 21 Jun 2007
Guidelines in the Preparation of Audited Financial Statements of Financial Institutions Circular 653 05 May 2009
     
AUTOMATED TELLER MACHINES (See also Electronic Banking)    
Requirements for prior Central Bank approval for requests to establish mobile automated tellering machines (ATMs) Circular 1380 18 Feb 1993
Foreign exchange sales made through international ATMs and credit cards Circular Letter 9 June 1994
Amendments to the Manual of Regulations for Banks on Service and Maintenance Fees Circular 485 26 May 2005
Public Advisory on ATM Transaction Security
MAB 11 Apr 2006
Rules and Regulations on Consumer Protection for Electronic Banking Circular 542 01 Sep 2006
Outsourcing of ATM and electronic banking services Memorandum No. M-2008-030 12 Sep 2008
Compliance with pertinent provisions of the MORB on Consumer Protection for Electronic Banking as a measure to address identity theft involved in the use of ATMs CL-2009-029 08 April 2009
Amendment of Subsection X162.3 of the MORB so as to include ATM servicing for offsite ATMs as among the services/functions that banks may outsource to third-party service providers Circular 723 26 May 2011
Amendment to Section X267 b(1) of the MORB so as to remove the restriction on the itinerary of mobile ATMs which was previously confined to Metro Manila alone Circular 735 16 Aug 2011
Amendments to Item 18 of Subsection X162.3 of the MORB so as to include on-site ATMs as among the services that banks may outsource to third-party service providers Circular 739 26 Oct 2011
Reminder to all banks/ATM deployers to carry out an awareness campaign as a measure to enhance customer protection and guard against all kinds of ATM fraud, in accordance with the implementation of Section X705 (Consumer Protection for Electronic Banking) of the MORB.
Memorandum No. M-2011-063 14 Dec 2011
ATM interconnection services M-2007-010 07 May 2007
Automated Teller Machine (ATM) Interconnection M-2007-033 08 Nov 2007
Accreditation Process of ATM Consortium as Compliance with Outsourcing and Electronic Banking Requirements  M-2008-030 12 Sept 2008
Refurbished Automated Teller Machine (ATM) M-2008-033 11 Oct 2008
ATM Availability and Security against ATM Fraud M-2011-063 14 Dec 2011
ATM Availability and Preparedness Program During Long Holidays M-2012-015 27 March 2012
     
AVAILABLE-FOR-SALE SECURITIES  
Templates revised to include the additional accounts on credit card receivables, trading account securities and available for sale securities MAB 27 Oct 2003
Accounting Guidelines for Investments Circular 476 16 Feb 2005
General guidelines  on the mark-to-market valuation of debt and equity securities Memorandum No. M-2007-006 28 Feb 2007
Amendments to foreign currency cover requirements under Circular No. 1389, as amended, and other related regulations under the MORB and the revised report on foreign currency cover to align existing regulations and reportorial requirement with the provisions of PFRS/PAS Circular 601 13 Feb 2008
Guidelines on the accounting treatment for investments in credit-linked notes (CLNs) and other structured products Memorandum No. M-2008-010 07 March 2008
Reclassification of investments in debt and equity securities between categories Circular 626 23 Oct 2008
Additional guidelines that shall govern the reclassification of financial assets between categories in accordance with the provisions of the Amendments to IAS 39 Financial Instruments: Recognition and Measurement and IFRS 7 Financial Instruments: Disclosures Circular 628 31 Oct 2008
Guidelines on the treatment of securities held by banks and other BSP-supervised financial institutions participating in debt exchange offerings of government owned and controlled corporations (GOCCs), for prudential reporting purposes Circular 670 18 Nov 2009
Exemption of securities offered and accepted in debt exchange offerings of the Republic of the Philippines from the tainting rule Memorandum No. M-2010-027 08 Sep 2010
Guidelines on the early adoption by banks and other BSP-supervised financial institutions (Fis) of PFRS 9 Financial Instruments Circular 708 10 Jan 2011
Amendments to the provisions of Circular No. 708 dated 10 January 2011 on the early adoption of PFRS 9 Circular 733 05 Aug 2011
Guidelines on the submission of reports relative to the early adoption of PFRS 9 Memorandum No. M-2011-048 26 Aug 2011