BSP Assets and Liabilities

Footnotes

Note: Breakdown may not add up to totals due to rounding.
1 Starting January 2004, all revaluation accounts, namely, FX differential account , revaluation of international reserves, revaluation of gold holdings-price fluctuation were consolidated in the account 'net revaluation of international reserves'.
2 Prior to December 2001, the 'Deferred Charges/Credits- Gold' account was included under 'Other Assets'. Starting April 2002, the account was classified as a liability account because of its credit balance. It was renamed 'Revaluation of Gold Holdings-Price Fluctuations' in September 2002.
3 ODCs are deposit generating institutions other than the BSP such as universal and commercial banks (UB/KBs), specialized government banks (SGBs), thrift banks (TBs), rural banks (RBs) and non-banks with quasi-banking functions (NBQBs).
4 OFCs are trust units of banks.
5 Starting 3 June 2016, the Repurchase Agreements, Reverse Repurchase Agreements and Special Deposit Account have been replaced by the Overnight Lending Facility, Reverse Repurchase Facility and Overnight Deposit Facility, respectively, and a Term Deposit Facility was introduced in line with the implementation of the Interest Rate Corridor (IRC) system. Includes accrued interest payables.
6 Includes foreign currency deposits.
7 Mostly GOCC deposits.
Starting with end-December 2005, BSP financial statements have been prepared in compliance with some Philippine Financial Reporting Standards (PFRS) and Philippine Accounting Standard (PAS) requirements as aligned with the provisions of the International Financial Standard (IFRS) and International Accounting Standards (IAS).
June to November 2020 data are based on the preliminary and unaudited BSP FS.
Symbols:
- - Not available
. - Rounds off to zero
.. - No transaction
... - Blanks
.... - Not computed