BANeKo SeNrnaL NG FetLtptNAs

OFFICE OF THE GOVERNOR

ctRcutAR No. 880

Series of 2015

Subject: Reportorial requirements on Personal Equity and Retirement Account (pERA)

The Monetary Board in its Resolution No. 509 dated 27 March 2015 approved the
amendments to section 4L92e/4162N of the Manual of Regulations for Non_Bank Financial
Institutions (MORNBFI); Subsection X191.2 of the Manual of Regulationsfor Banks (MORB); and
Subsection X425.214425e.2 and Appendix 6/e-l and N-1 of the MORB/MORNBFt, respectively,
relative to the implementation of PERA Act of 2008 and pERA Rules.

BSP-supervised financial institutions engaging in PERA-related activities shall include in

their periodic reports to BSP the results of their PERA operations. Amendments to the Financial
Reporting Package for Banks (FRP), Simplified Financial Reporting Package for Rural and
Cooperative Banks (SFRP), Financial Reporting Package for Trust lnstitutions (FRPTI), and
Consolidated Statement of Condition (CSOC) for euasi-Banks/Non-Bank Financial Institutions
will ensure proper reporting of PERA-related activities and reflect proper segregation of pERA
assets.

Section 1. The Financial Reporting Package (FRP) prescribed under Subsection Xi-91.2 of the
MORB is hereby amended to revise the (a) Contingent Accounts, (b) Line ttem Instructions, and
(c) specific reporting templates of Financial Reporting Package for Banks (FRP) and Simplified
Financial Reporting Package for Rural a.nd cooperative Banks as follows:

a. Contingent Accounts

,,XXX

'9. Others

(a) Late Deposit/Payment Received - xxx

XXX

(e) Securities Held under Custodianship by Bank Proper - x x x

(i) PERA Securities Held Under Custodianship by

Bank Proper - This refers to securit.ies held
under PERA Custody agreement by the Bank proper
under the PERA Act of 2009.

Page L of8
 XXX

(i) Trust Department Accounts - This refers to the total accountabilities of the
bank from its trust operations.

( i) Securities Held Under Custodianship by Trust Department - xxx

(i.a) PERA Securities HeId Under Custodianship

by Trust Department Thi-s ref ers to
securities held under PERA Custody
agreement by the Bank's Trust Department
under the PERA Act of 2008.
(ii1 PERA Assets Administered by Trust Department
This refers to all assets held by Bank's Trust
Department as PERA Administrator under the PERA
Act of 2008.
(j ) PERA Assets Administered by Bank Proper This
refers to all assets held by Bank Proper as PERA
Administrator under the PERA Act of 2008.
(k) Other Contingent Accounts -
This refers to the items which cannot be
appropriately classified under any of the foregoing contingent accounts.

b. Line ltem lnstructions

"xxx

"Schedule 22 - Deposit Liabilities - Classified as to Type of Deposit

xxx

Additional Information

(1) Savings Deposit with Automatic Transfer - Report the amount of savings
deposits with automatic transfer to demand deposit arrangement.

(21 Non-Taxable - Report the amount of non-taxable deposits.

(a) Personal Equity and Retirement Account Report

the amount of deposits that are eligible PERA

Page 2 of 8
 fnvestment Products covered by the pERA Act of
2008.
(b) Other Non-taxabl-e - Report the amount of non-
taxable deposits which are not covered by the
PERA Act of 2008.

"xxx

"xxx

"Schedule 25 - Bonds Payable, Unsecured Subordinated Debt and Redeemable preferred

Shares

XXX

Additional lnformation

(1) Taxable - Report the amortized cost of taxable bonds payable and unsecured
subordinated debt.

(21 Personal Equity and Retirement Account Report. the

amortized cost of non-taxable bonds payable and
unsecured subordinated debt that are eligible PERA
rnvestment Products covered by the PERA Act of 2009.
,,XXX

"Schedule 38 - Off Balance Sheet

Report the amount of the indicated contingent accounts as defined in the Manual of
Accounts.

"Schedules 38a, 38a1, 38a3 and 38a4 - Report by the PERA

Administrator on Personal Equity and Retirement Account
Report t.he total- PERA assets and accountabilit.ies of the
PERA Administrator under the appropriate columns. For
these particular schedures, the accounts as defined in
the Manual of Accounts of the Financial Reporting package
for Trust Institutions shall be used.

Page 3 of 8
 Additional Information
(1) Total Number of personal Equity and Retirement
Accounts - Report the total number of PERA under the
appropriate columns.
(2) Tota1 Number of Contributors Report the total
number of Contributors.
(a) Total- Number of Contributors who are Overseas
Filipinos (OFs)
(i) Number of Accounts - Report the total
number of PERA owned bv overseas
Filipinos.
(ii) Total Assets - Report the total carrying
amount of PERA assets owned brr overseas
Filipinos.
Overseas Filipinos are defined under the PERA
Act of 2008 and its implementing rules and
regulations.
(b) Tot.al Number of Contributors who are non-OFs
(i) Number of Accounts Report the total
number of PERA owned bv non-overseas
Filipinos.
(ii) Total Assets - Report the total carrying
amount of PERA assets owned by non-
overseas Filipinos.
(3) Basic Security Deposit - Report the value of
security/ies for the faithful performance of PERA
AdministraLor as prescribed under Section X95O/4960e
and Appendix 34a/e-Zl-a of the Manual of Regrulations
for Banks (MORB) and Manual of Regulations for Non-
Bank Financial Institutions (MORNBFI), respectively.
,,XXX

c. Reporting templates

The reporting templates of the FRP (Annex A) for schedules 22, 25,38, 38a, 38a 1,
38a3 and 38a4; and the SFRP (Annex B) schedules 22, 25,38, and 38a1 are revised to
include the PERA-related activities of banks.

Page 4 of 8
Section 2. The Financial Reporting Package for Trust Institutions (FRpTt) prescribed under
subsection x425.214425Q.2 of the MORB/MoRNBFI is hereby amended to revise the
(a) Contractual Relationships of Trust lnstitutions, (b) Line ltem lnstructions, and (c) specific
reporting templates of the FRpTI as follows:

a. Contractual Relationships of Trust Institutions

"xxx

"ll. Other Fiduciary Services - This refers to trust/agency agreements other than those
classified under ltem I wherein the trust institution may act as the depository of the
assets and properties and shall manage the same in accordance with the provisions
of the trust agreement.

This shall be comprised of the following:

t'xxx

"(71 Custodianship-xxx
(a) PERA Custodianship - This refers to custody
agreemenL between the trust institution and the
PERA Contributor as prescribed und.er the
Personal Equity and Retirement Account (PERA)
Act of 2008.
,,XXX

" (10) PERA Administratorship This refers ro

administration agreement between the trusc
institution and the PERA contributor as prescribed
under the personal- Equity and Retiremenl Account
(PERA) Act of 2008.

(11) Others This refers to other fiduciary services, which cannot be

appropriately classified under any of the foregoing accounts.

xxx

"lV. Advisory/Consultancy - This refers to an engagement where trust institutions offer

advisory/consultancy services primarily aimed to create wealth either through
investments or other vehicles. Trust institutions offering advisory/consultancy
services are presumed to possess the expertise on technical areas such as but not
limited to tax, estate and retirement planning. Advisory/Consultancy services

Page 5 of 8
 exclude execution, settlement and account administration of advised transaction
unless covered by a separate engagement established for such purpose. This
al-so covers the investment management (advisory)
agreement between a PERA Contributor and his desiqnated
Investment Manager (Advisor) .
"xxx

b. Line ltem lnstructions

,,XXX

"Schedules E1, E1a and E1b - Other Fiduciary Services - Unit Investment Trust Fund
(urrF)

"xxx

"Schedules 82, E2a and F,2b - Report by t.he PERA

Administrator on Personal Equity and Retj-rement Account
Report t.he total PERA assets and accountabirities of the
PERA Administrator under the appropriate col_umns.

Additional Informati_on
(1) Total Number of personal Equity and Retirement
AccounLs - Report t.he total number of PERA under the
appropriate columns.
(2) Total Number of Contributors Renort the total
number of Contributors.
(a) Total Number of Contributors who are Overseas
Filipinos (OFs )
(i ) Number of Accounts - Report the t.otal
number of PERA owned by overseas
Filipinos.
(ii) Tota1 Assets - Report the total_ carrying
amount of PERA assets owned by overseas
Filipinos.
Overseas Filipinos are defined under the PERA
Act of 2008 and its impl_ementincr rules and
regulations.

Page 6 of 8
 (b) Total Number of Contributors who are non-OFs
(i ) Number of Accounts Report t.he total
number of PERA owned by non-overseas
Filipinos.
(ii) Tota} Assets - Report. the total carrying
amount of PERA assets owned bv non-
overseas Filininos.
(3 ) Basic Security Deposit - Report. the val_ue of
security/ies for the faithful performance of PERA
Administrator as prescribed under Section X96O/4960e
and Appendix 34a/e-2ra of the Manua] of Regulations
for Banks (MORB) and Manual- of Regulations for Non-
Bank Financial rnstitutions (MORNBFI), respectively.
"xxx

c. Reporting templates

The reporting templates of the FRPTI (Annex C) for the Main Report, Income
Statement and schedules A1, A2, E, E2, E2a and E2b are revised to include the pERA-
related activities of trust entities.

Section 3. Section 4L92OJ4L52N of the Manual of Regulations for Non-Bank Financial

Institutions (MORNBFI) is also amended to revise the reporting template of the Consolidated
Statement of Condition (CSOC) (Annex D) to reflect the PERA assets administered by the quasi-
banks/non-bank financial institutions.

Section 4. Appendices 6/e-3 and N-1 of the MORB/MORNBFI on list of reports required from
banks/quasi-banks and non-bank financial institutions, respectively, are amended to include the
Report by the Personal Equity and Retirement Account (PERA) Administrator as follows:

Category Schedule Frequency Submission Deadline

For Banks
Schedules (Solo Report)
A-1 Schedules 38a, 38a1, 38a3 and 38a4 Quarterly L5 banking days after end of
reference quarter
Schedules Consolidated Report)
A-1 Schedules 38a Quarterly 30 banking days after end of
reference quarter
For Trust Institutions
A-2 Schedules E2,E2a and E2b Quarterly 20 banking days after end
of reference quarter

Page 7 of 8
 Section 5. The dissemination of revised schedules of the FRp, SFRp, FRpTI and CSOC shall be
covered by a separate memorandum issuance.

BSP-supervised financial institutions shall adopt the revised reporting templates

effective reporting period ending 30 June ZOLl.

Section 5. Effectivity. This Circular shall take effect fifteen (L5) days following its publication in
the Official Gazette or in any newspaper of general circulation in the philippines.

FOR THE MONETARY BOARD:

2lnuay zors

Page 8 of 8
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Off- Balance Sheet ANNEX A
Schedule 38 FRP
Report by the PelaoDal EquiEy ahd Retlrenenr account (PERA) ldnlnt€cralor
ANNEX A

rot3l anount
 ANNEX A
fRP

R.podbyft P.^on l aqury,ad R.tr.n.ni&.ornt(9CRA)tumini:r.lor

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Off- Balance Sheet ANNEI 8
Schedule 38 SFRP
R€pod by the Porsonal Equity and R€tir€m.nt Account (pERA) Adminisrraror
ANNE' A

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Report on Trust and Other Fiduciary Services Annex C
Schedule E
FRPTI
Other Fiduciary Accounts
(Peso and FCDU / EFCDU)

Tqtal Assets
No. of
Account Code FCDU EFCDU TOTAL
Accounts Peso
lnUS$ Peso Equiv.
UITF (Sched E1 'r
001 00000000000000 U.U(
(2) Court Trusts 1 001 50000000000000 0.00 0.00 0.0c 0.0(
(a) Adminiskatorship 1 001 50500000000000 0.0(
(b) Executorship 1 001 51 000000000000 0.0(
(c) Guardianship 1 001 51 500000000000 0.0(
(3) Legislated & Quasi-Judiciat Trust 1 00200000000000000 0.0(
(4) Property Administratorship 1 00250000000000000
0.0(
(5) Corporate Fiduciary Accounts 1 00300000000000000 0 0.0c 0.00 0.00 0.0(
(a) Trust Under Indenture 1 00300500000000000 0.0(
(b) Facility/Loan Aqency 1 00301 000000000000
0.0(
(c) Transfer Agency 1 00301 500000000000
0.0(
(o) uepository/Eeorganizaton 1 00302000000000000
0.0(
(6) Escrow 1 003s0000000000000 0.0(
(7) Custodianship 1 00400000000000000 0.00 0.0( 0.0c 0.0(
(i) With Agency Aqreement 1 00400000500000000
0.0(
(ii) Without Agency Agreement 1 00400001 000000000
0.0(
PERA Custodianship 100400001005000000 0.0(
(8) Safe!<eeping 1 00450000000000000 0.0(
(9) Life Insurance Trust 1 00500000000000000
0.0(
(10) PERA Adminiscratorship ische.l E2) 100520000000000000 C 0.0c 0.0c 0.00 0.0(
S 1 00550000000000000 0.0(
1 00000000000000000 0.0c 0.0c 0.00 0.0(
Reporl by lhe Personal aquity and Rellrement Account (EERI) Adntnis!!a!or
schedule E2 Annex C

(l?:. anl FcDLr, / g9:DU) FRPTI

Repoi by lh6 Personal Equity and Retirement Account (PERA) Adnrinistretol
Schedule E2a Annex C

{P6$) FRPTI
Repod by the PeBonal Equity ard Retirereht Account (p€RA) Adhini3trator
Schedule E2b Annex C
(FCqu/EFCDU), FRPTI
 Annex C
Report on Trust and Other Fiduciary Services FRPTI
Income Statement

Account Description Peso FCDU'EFCDU

Account Code TOTAL
Aceounts
ln US$ Peso Equiv.
'lduciary and Related Services lncome
'l
) Fees and Commissions 51 01 06000500000000 0.0c 0.0( 0.0( 0.0(
(a) Trust 51 01 06000505000000 0.00 0.0c 0.0c 0.0(
1) UrTF 51 01 06000505410000
0.0c
(2, InsUrullonat rust Accounts
t 51 01 06000505420000 0.00 0.0c 0.0c 0.0(
(i) Employee Benefit Accounts 51 01 06000505421000 0.0(
(il) Hre-Need Accounts 51 01 06000505422000 0.0(
(r il, 51 01 06000505429000
0.0(
IJ,l InOtVIOUatACCOUntS 51 01 06000505440000 0.00 0.00 0.00 0.0(
Fersonat I rust Accounts 51 01 06000505 441000
0.0(
(ii)
Personal Pension Fund 51 01 06000505 442000
0.0(
(iii)
Personal retirement Fund 51 01 06000505443000
0.0(
(rv, Lrlners 51 01 06000505444000
0.0(
(b) Other Fiduciary Services 51 01 0600051 0400000 0.00 0.00 0.0c 0.0(
(1) Personal Equiry and netirement-EEE6iiE 5101-06000510410000
0.0(
510106000510420000
0.0(
(c) Agency 51 01 0600051 5400000 0.00 0.00 0.00 0.0(
'1) Institutional Agency Accounts
51 01 0600051 5430000 0.0( 0.00 0.00 0.0(
(i)Employee Benefit Accounts 5101 0600051 5431 000 0.0(
(ii) Pre-Need Accounts 5432000
51 01 0600051 0.0(
(iii) Others 5439000
51 01 0600051 0.0(
(2) IndividualAccounts 51010600051 5440000 0.0c 0.0( 0.0( 0.0(
(r)F,ersonal pension Fund 51 01 0600051 s441000 0.0(
(il,
rersonat retrement Fun0 51 01 0600051 5442000 0.0(
(ilr, umers 51 01 0600051 5449000 0.0(
\ai /{ovtsory/Lonsutlancy 51 01 06000520400000
0.0c
\ / opeoat r"urpose I rust 51 01 06000525400000
0.0(
, Income 51 01 06001 000000000 0.0(
orar l- rouctary and Ketated Services Income* 51 01 06000000000000 0.00 0.0c 0.0c 0.0(
-APEr r5e5
U veiltpcilsauoryrnllge E engIlIS 61 0050000000000000 0.0(
Lrcenses 61 0100000000000000 0.0(
o, vrner AqmtntsraUve Expenses 6101 50000000000000 0.0(
4) Depreciation/Amortization 61 0200000000000000 0.0(
5) Allocated lndirect Expenses 61 0350000000000000 0.0(
o, Lrrner trxpenses 61 0900000000000000 0.0(
Iotal Expen es 61 0000000000000000 0.0c 0.00 0.00 0.0(
{ET TNCOME (LOSS) FROM FtDUCIARY ACT|V|IE- 920050000000000000 0.00 0.0c 0.0c 0.0(
reflecteo In tne FRp-lncome statement
 7-26-02-A,

:t Industry: (Applicableto Investment Housel

No me of F l4d nciol I nttitution Ft Code (0000@)

CONSOTIDATED STATEMENT OF CONDTTION

As of

RECORD
ASSETS AMOUNT
NUMATR
Cash on Hand 10
Checks and Cash ltems 20
Due from BsP-Reserves 30
Deposits in Eanks 40
toans / Receivables 50
Call Loans Receivable
b. Mortgage Contrads Receivable 52
Other Loans / Receivable 53
d. Past Due loans / Receivable 54
Items in [itieation-loans / Receivable 55
f. Restrudured Loans
1 Fullykcured (Circular No. 159 dtd 6/13/9sl 57
2 Unsecured of P:diallv Secured 58
s. Past Due Restrudured toans 59
h. ltems in Litigation-Restructured Loans 60
Total Loans / Rec€ivables
Less: Allowance for Probable tossess
Loans/ Receivables - Nel
,nderuriting Accoun!Debt Securities 70
a. Underwriten Debt Sec. Purchased
b. Accum. Market Gains {Lossessl UA 12
c. Recb'1.-Underwritten Debt Sec. Sold 73
Total Undeturiting Accounts - Oebt S€curities
Irading Account Securities-toans 80
a. Gov t. Se(, Purchased under Resale Agreements 81
b. Gov't. Sec. Purchased under Cet. Of Assi8nments {CA) /
a2
Panicipation with Recourse
c. Govt. Sec. Purchased under Reverse Rep. Asreemehts with BSp 83
d. Priv. Debt Sec. / Commercial papers lcpsl purchased u
e. Priv. Debt Sec. / CPs Purchased under Resale Asreements a5
t. Priv. Debt Sec. / CPs Sold under Reourchaie AprF.
g. Prrv. Debt Sec. / CPs Purc. Under CA / pad. With Recourse
Total Trading Accoont Securities - Loans
tess: Allowance for Probable to3!e3s 88
Trading Account Securities - Loans - Net
General loan loss Provision (Circ. 164 dtd 4h31981
90
,nderwriting Account€quitv Sec. 100
Underwriting Equitv Sec. Purchased 101
b. Accum. Market Gains (Lossessl UA 102
Total Underuriting Accounts - Equitv Se(urities
Recb'I.-Underuritten Equitv Sec. Sold 103
0 TradiniAccount Securitiestnvestment 104
Government Securities Purchased 105
b. Gov. Sec. Sold under RA 106
1 TradinS AccountSecurities-Equity 107
2 Available For Sale s€curities (ASSI
l0
Available For Sale Securities-Gov'l I
Accum. Market Geins (Lossess) ASS Gov
b. Available For Sale Securities-Private t3
Accum. Market Gains (Lossess) ASS priv T4
c. Available for sale Securities-Foreiqn
Accum. Market cains (Lossess) ForeiEn
13 lnvestment in Bonds & Other D€bt Ints t20
a. Government 21
1 Government sec, For Resewe pur.
2 Guarantee for Trust Fundions / Duties
I Other Government Securities 24
Accum. Sond Discount{BODI Gov.t.
25
Premium Amor-lgODl Gov't. 26
Iotal Government - Net
b. Private r27
Accum. Bond Discount-tBOqt private
t2a
AhorJgODl Private t29

c, Foreien
Accum. Bond DiscountlBOD| Fore!8n
Accum. Premium AmorlBODl For
132
fotal Foreign - Net
Total tBo0l

IBODI - Net
 RECORD
ASSETS AMOUNI
NUMEIR
4 tquity Invedment in Allied / Non-Atlieo 140
less: Allowance for Prob, lossess 141
Equaty Investment - Net
5 Real Estate tor Sale/ Lease 150
6 Due from Heed Office / Branches 155
7 Real Propertv, Furniture. Fixtures & Eduiomenr 160
L8 Real and Other Pro. Owned or Acouired 170
Sales Contrad Receivable5 111
Less: Allowance for Prob. lossess t72
Real and olher Pro. Owned or Acquired - Net
9 Other Assets l&
a. Account Receivables t81
Allowance for Prob. [ossess 182
143
b. Accrued lnterest Receivables 1&
Allowance for Uncolledible Interest 185
Accrued Interest Receivables lNet) 186
Deferred IncomeTar tal
d. Others 188
'OTAI. ASSETS
190

I.IABILITIES AND STOCKHOLDERS' RICORD

EQUITY AMOUNT
NUMAER
LraE[.tTt€s
'0 gills Payable
200
a. Deposits Substitute 201
b. InterbankBorrowings 202
Others 203
Total Bills Payable
1 Payable for Securities Purchased 2to
2 Eonds Payabl€ 220
I Accrued Taxes and Other ErDenses
230
4 Unearned Income & Other Det. Credits 240
250
OTAI- LIABII.ITIES
260 t
STOC(HOLDERS' EOUITY
5 C.pital Sto(k 300
a, Pre{erred 301
302
c. Subscribed-Preferred 303
d. Subscribed-Common 304
Less: Subscription Re€eivables 305
qdditional Paid{n Caoital
106
f. [ess: Treasury Stock )o1
Total Capital Stocl
17 Retained Earnings
320
321
b ated for Trust Euriness 322
a
323
d. Appropriated,Others 324
Total Retained Earnings
8 Protit and loss Suhmarv 330
19 Net Unrealired 6ains / tossess on SAS 340
rc Appraisal Increment Reserve 350
'OTAL STOCXHOLDER'S EQUITY 350
OTAI. I-IABIUTIIS & STOCKHOLDERS' EOUITY 370

RECORD
CONTINGENT ACCOUNTS AMOUNT
NUMEER
400
a. Underwratten sec. Unsold 401
b. Bills Purchased/ sec. Sotd with Rec. 402
c Trust Dept. Acd.-Asset Sold/Held for 403
Other FiduciarV Ac( 404
Common Trust F0nds 405
3 Investment/ Fund Mngt. Accounts
PEm AsseEs Administered by Trust Deparlment 401

1 Philippine Peso
2 US Dollar
412
OtherO/SGuarantees tssued (SpeciIy) 413
e. ltems Held under Custodianship 420
AsseLs Adminrscered by TH proper 2
g. Others(specify) 430