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Report on Project Finance Exposures
Bank Report (Solo Bank Proper and Trust Department)
Annex B-1a1
Page 1 of 2
I.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
1.
2.
A.
(1)
(2)
B.
(1)
(2)
(3)
(4)
(5)
(6)
Status of Accounts
Current Past Due Non-
Performing
Items in
Litigation
Total
Account Code No. of
Accounts
Total
Commitments
Outstanding
Balance
Allowance for
Credit Losses
Net Carrying
Amount
Project Finance Loans Classified according to Type of Infrastructure Projects
Telecommunications, backbone network, terrestrial and satellite facilities and
related service facilities
Highways, expressways, roads, bridges, interchanges, tunnels and related facilities
Rail-based projects, non-rail based mass transit facilities, navigable inland
waterways and related facilities
Airports, air navigation and related facilities
Piers, wharves, quays, and other port infrastructure-related facilities
Power-generation/transmission/distribution related facilities
Project Finance Loans Classified according to Current Phase of the Project Being
Financed
Government buildings and housing projects
Information technology (IT) and data base infrastructure-related facilities
Education and health infrastructure facilities
Irrigation, water supply, sewerage, drainage and related facilities
Land reclamation, dredging, industrial and tourism estates/townships including
ecotourism projects and other related development facilities/utilities
Warehouses and post-harvest facilities, markets, slaughterhouses and related
facilities
Public fish ports and fish ponds, including storage and processing facilities
Others
Specify type of infrastructure project
Specify type of infrastructure project
Additional Information on Project Finance Loans
(State name of PPP Project 4)
(State name of PPP Project 5)
(State name of PPP Project 6)
Project is in its Gestation/Pre-operational Phase
Project is Operational
Project Finance Loans for Public Infrastructure Projects Awarded Under Public-Private
Partnership Contracts/Arrangements
(State name of PPP Project 1)
(State name of PPP Project 2)
(State name of PPP Project 3)
Report on Project Finance Exposures
Bank Report (Solo Bank Proper and Trust Department)
Annex B-1a1
Page 2 of 2
I.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
1.
2.
A.
(1)
(2)
B.
(1)
(2)
(3)
(4)
(5)
(6)
Project Finance Loans Classified according to Type of Infrastructure Projects
Telecommunications, backbone network, terrestrial and satellite facilities and
related service facilities
Highways, expressways, roads, bridges, interchanges, tunnels and related facilities
Rail-based projects, non-rail based mass transit facilities, navigable inland
waterways and related facilities
Airports, air navigation and related facilities
Piers, wharves, quays, and other port infrastructure-related facilities
Power-generation/transmission/distribution related facilities
Project Finance Loans Classified according to Current Phase of the Project Being
Financed
Government buildings and housing projects
Information technology (IT) and data base infrastructure-related facilities
Education and health infrastructure facilities
Irrigation, water supply, sewerage, drainage and related facilities
Land reclamation, dredging, industrial and tourism estates/townships including
ecotourism projects and other related development facilities/utilities
Warehouses and post-harvest facilities, markets, slaughterhouses and related
facilities
Public fish ports and fish ponds, including storage and processing facilities
Others
Specify type of infrastructure project
Specify type of infrastructure project
Additional Information on Project Finance Loans
(State name of PPP Project 4)
(State name of PPP Project 5)
(State name of PPP Project 6)
Project is in its Gestation/Pre-operational Phase
Project is Operational
Project Finance Loans for Public Infrastructure Projects Awarded Under Public-Private
Partnership Contracts/Arrangements
(State name of PPP Project 1)
(State name of PPP Project 2)
(State name of PPP Project 3)
Collateral Fair Value of
REM Collateral
(Annually)
Residual Maturity
Total
Secured Unsecured Total
REM Non-Risk
Assets
Other Assets Up to 1 year Over 1 year to 5
years
Over 5 years to 10
years
Over 10 years
Report on Project Finance Exposures
Bank Report (Solo Bank Proper and Trust Department)
Annex B-1a2
Page 1 of 1
MTINon-Risk
Assets Other Assets
II.
A. Debt Securities
(1) ___________________________
(2) ___________________________
B. Equity Securities
(1) ___________________________
(2) ___________________________
A.
(1) (State name of PPP Project 1)
(2) (State name of PPP Project 2)
Account
Code
Acquisition
Cost
Carrying
Amount
Allowance for
Credit Losses/
Impairment
Net
Carrying
Amount
Past Due
Accounts
Collateral
Additional Information
Investments in Securities Issued for Project Finance
Infrastructure Projects Awarded under Public-Private
Partnership Contracts/Agreements
Fair Value
(Annually)Secured
Unsecured TotalIssuer
Investments in Securities Issued for Infrastructure Projects
under Project Finance
Report on Project Finance Exposures
Banking Group Report
(Consolidated Banking Group and Trust Department)
Annex B-1b1
Page 1 of 2
I.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
(1)
(2)
A.
(1)
(2)
B.
(1)
(2)
(3)
(4)
(5)
(6)
(State name of PPP Project 3)
(State name of PPP Project 4)
(State name of PPP Project 5)
(State name of PPP Project 6)
Project Finance Loans Classified according to Current Phase of the Project Being Financed
Project is in its Gestation/Pre-operational Phase
Project is Operational
Project Finance Loans for Public Infrastructure Projects Awarded Under Public-Private
Partnership Contracts/Arrangements
(State name of PPP Project 1)
(State name of PPP Project 2)
Additional Information on Project Finance Loans
Telecommunications, backbone network, terrestrial and satellite facilities and related
service facilities
Government buildings and housing projects
Information technology (IT) and data base infrastructure-related facilities
Education and health infrastructure facilities
Irrigation, water supply, sewerage, drainage and related facilities
Land reclamation, dredging, industrial and tourism estates/townships including
ecotourism projects and other related development facilities/utilities
Warehouses and post-harvest facilities, markets, slaughterhouses and related facilities
Public fish ports and fish ponds, including storage and processing facilities
Others
Specify type of infrastructure project
Specify type of infrastructure project
Power-generation/transmission/distribution related facilities
Project Finance Loans Classified according to Type of Infrastructure Projects
Highways, expressways, roads, bridges, interchanges, tunnels and related facilities
Rail-based projects, non-rail based mass transit facilities, navigable inland waterways
and related facilities
Airports, air navigation and related facilities
Piers, wharves, quays, and other port infrastructure-related facilities
Status of Accounts
Current Past Due Non-PerformingItems in
LitigationTotal
Account CodeNo. of
Accounts
Total
Commitments
Outstanding
Balance
Allowance for
Credit Losses
Net Carrying
Amount
Report on Project Finance Exposures
Banking Group Report
(Consolidated Banking Group and Trust Department)
Annex B-1b1
Page 2 of 2
I.
A.
B.
C.
D.
E.
F.
G.
H.
I.
J.
K.
L.
M.
N.
(1)
(2)
A.
(1)
(2)
B.
(1)
(2)
(3)
(4)
(5)
(6)
(State name of PPP Project 3)
(State name of PPP Project 4)
(State name of PPP Project 5)
(State name of PPP Project 6)
Project Finance Loans Classified according to Current Phase of the Project Being Financed
Project is in its Gestation/Pre-operational Phase
Project is Operational
Project Finance Loans for Public Infrastructure Projects Awarded Under Public-Private
Partnership Contracts/Arrangements
(State name of PPP Project 1)
(State name of PPP Project 2)
Additional Information on Project Finance Loans
Telecommunications, backbone network, terrestrial and satellite facilities and related
service facilities
Government buildings and housing projects
Information technology (IT) and data base infrastructure-related facilities
Education and health infrastructure facilities
Irrigation, water supply, sewerage, drainage and related facilities
Land reclamation, dredging, industrial and tourism estates/townships including
ecotourism projects and other related development facilities/utilities
Warehouses and post-harvest facilities, markets, slaughterhouses and related facilities
Public fish ports and fish ponds, including storage and processing facilities
Others
Specify type of infrastructure project
Specify type of infrastructure project
Power-generation/transmission/distribution related facilities
Project Finance Loans Classified according to Type of Infrastructure Projects
Highways, expressways, roads, bridges, interchanges, tunnels and related facilities
Rail-based projects, non-rail based mass transit facilities, navigable inland waterways
and related facilities
Airports, air navigation and related facilities
Piers, wharves, quays, and other port infrastructure-related facilities
Up to 1 yearOver 1 year to 5
years
Over 5 years to 10
yearsOver 10 years Total
Secured
Unsecured TotalREM
Non-Risk
Assets Other Assets
CollateralFair Value of
REM Collateral
(Annually)
Residual Maturity
Report on Project Finance Exposures
Banking Group Report
(Consolidated Banking Group and Trust Departments)
Annex B-1b2
Page 1 of 1
MTINon-Risk
AssetsOther Assets
II.
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
A. Debt Securities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(1) ___________________________ 0.00 0.00
(2) ___________________________ 0.00 0.00
B. Equity Securities 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(1) ___________________________ 0.00 0.00
(2) ___________________________ 0.00 0.00
A.
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
(1) (State name of PPP Project 1) 0.00 0.00
(2) (State name of PPP Project 2) 0.00 0.00
Additional Information
Investments in Securities Issued for Project Finance
Infrastructure Projects Awarded under Public-Private
Partnership Contracts/Agreements
Account
Code
Acquisition
Cost
Carrying
Amount
Allowance for
Credit Losses/
Impairment
Net Carrying
Amount
Past Due
Accounts
Collateral
Investments in Securities Issued for Infrastructure
Projects under Project Finance
Fair Value
(Annually)Secured
UnsecuredIssuer
Total
Annex B-2 App. 121b, MORB
Page 1 of 5
Report on Project Finance Exposures Line Item Instructions on the Coverage of Project Finance Exposures
“I. Project Finance Loans Classified according to Type of Infrastructure Projects – Report
information on loans extended using the method of project finance as defined under Subsection X330.2 of the Manual of Regulation for Banks, broken down as to the following type of infrastructure projects:
A. Highways, expressways, roads, bridges, interchanges, tunnels and related
facilities; B. Rail-based projects, non-rail based mass transit facilities, navigable inland
waterways and related facilities; C. Airports, air navigation and related facilities; D. Piers, wharves, quays, and other port infrastructure-related facilities; E. Power-generation/transmission/distribution related facilities; F. Telecommunications, backbone network, terrestrial and satellite facilities
and related service facilities; G. Government buildings and housing projects; H. Information technology (IT) and data base infrastructure-related facilities; I. Education and health infrastructure facilities; J. Irrigation, water supply, sewerage, drainage and related facilities;
K. Land reclamation, dredging, industrial and tourism estates/townships including ecotourism projects and other related development facilities/utilities;
L. Warehouses and post-harvest facilities, markets, slaughterhouses and related facilities;
M. Public fish ports and fish ponds, including storage and processing facilities; and N. Others. Additional Information on Project Finance Loans –
A. Project Finance Loans Classified according to the Current Phase of the Project Being Financed – Report information on project finance loans as defined under Subsection X330.2 of the MORB, broken down as to the following:
(1) Project is in its Gestation/Pre-operational Phase – Report information on
loans extended to projects which are at the pre-operational phase or the phase wherein the project does not yet generate cash flows, as of reporting date.
(2) Project is Operational – Report information on loans extended to projects
which are operational, or the phase wherein the project is already generating cash flows, as of reporting date.
Annex B-2 App. 121b, MORB
Page 2 of 5
B. Project Finance Loans for Public Infrastructure Projects Awarded under Public-Private Partnership Contracts/Agreements – Report the name of the infrastructure project awarded under Public-Private Partnership Contracts/Arrangements that is financed by the bank through project finance loans and other required information related to project finance loans for public infrastructure projects awarded under Public-Private Partnership Contracts/Arrangements.
Details of Project Finance Exposures
“Report in the appropriate column the following requested information: "1. No. of Accounts – Report the number of accounts of project finance loans
extended.
"2. Total Commitments – Report the total amount of commitments under committed credit line agreements of a bank with a corporation that fall under a project finance arrangement.
"3. Outstanding Balance – Report the amortized cost (i.e., gross of allowance for
credit losses) of project finance loans extended.
"4. Allowance for Credit Losses – Report the specific allowance for credit losses booked for the project finance loans extended.
"5. Net Carrying Amount – Report the net carrying amount of project finance loans extended as the difference between Items (3) and (4).
"6. Status of Accounts
Report the amortized cost (i.e., gross of allowance for credit losses) of project finance loans extended classified as to the following status:
(a) Current (b) Past Due (c) Non-Performing (d) Items in Litigation
as defined under existing regulations.
"7. Collateral
Report the amortized cost (i.e., gross of allowance for credit losses) of project finance loans classified as to the following:
Annex B-2 App. 121b, MORB
Page 3 of 5
(a) Secured by REM – Report the amortized cost (i.e., gross of allowance for
credit losses) of project finance loans to the extent covered by real estate mortgage (REM) on residential and commercial properties.
(b) Secured by Non-Risk Assets - Report the amortized cost (i.e., gross of allowance for credit losses) of project finance loans to the extent covered by non-risk assets as provided under existing regulations.
(c) Secured by Other Assets – Report the amortized cost (i.e., gross of allowance for credit losses) of project finance loans to the extent secured by other assets as provided under existing regulations.
(d) Unsecured – Report the amortized cost (i.e., gross of allowance for credit losses) of unsecured project finance loans extended by the bank as provided under existing regulations.
"8. Fair Value of REM Collateral – Report the fair value of the REM collateral on an
annual basis.
"9. Residual Maturity – Report the amortized cost (i.e., gross of allowance for credit losses) of project finance loans classified according to the time remaining from the date of report until maturity date of the loan. (a) Up to 1 year; (b) Over 1 year to 5 years; (c) Over 5 years to 10 years; and (d) Over 15 years.
“II. Investments in Securities Issued for Infrastructure Projects under Project Finance –
Report information on investments in securities issued for purposes of financing infrastructure projects funded through project finance as defined under Subsection X330.2 of the MORB.
A. Debt Securities
Report the names of corporations that issued debt securities for purposes of financing project finance activities that are held by the bank.
Further, report under the appropriate column the following information:
(1) Acquisition Cost – Report the acquisition cost of securities per line item indicated.
Annex B-2 App. 121b, MORB
Page 4 of 5
(2) Carrying Amount – Report the carrying amount, (i.e. gross of allowance for credit losses) of securities per line item indicated.
(3) Allowance for Credit Losses/Impairment – Report the specific allowance
for credit losses/impairment per line item indicated. (4) Net Carrying Amount – Report the net carrying amount of securities per
line item indicated as the difference between Items (2) and (3). (5) Past Due Accounts – Report the carrying amount (i.e., gross of allowance
for credit losses) of past due securities as defined under existing regulations per line item indicated.
(6) Collateral – Report the carrying amount (i.e., gross of allowance for credit
losses) of securities as to the following collateral types:
(a) Secured by Mortgage Trust Indenture (MTI) (b) Secured by Non-Risk Assets (c) Secured by Other Assets (d) Unsecured
(7) Fair Value (Annually) – Report the fair value of securities held by the bank
on an annual basis. B. Equity Securities Report the names of special purpose entity (SPE) projects that are listed with the Philippine Stock Exchange. Further, report under the appropriate column the following information:
(1) Acquisition Cost – Report the acquisition cost of equity securities per line item indicated.
(2) Carrying Amount – Report the carrying amount, (i.e. gross of allowance for credit losses) of equity securities per line item indicated.
(3) Allowance for Impairment – Report the specific allowance for impairment per line item indicated.
(4) Net Carrying Amount – Report the net carrying amount of equity securities per line item indicated as the difference between Items (2) and (3).
Annex B-2 App. 121b, MORB
Page 5 of 5
(5) Fair Value – Report the fair value of equity securities held on an annual basis.
Additional Information A. Investments in Securities for Project Finance Infrastructure Projects Awarded under Public-Private Partnership Contracts/Arrangements – Report the name of the project finance infrastructure project awarded under Public-Private Partnership Contracts/Arrangements that is financed by the banks through investments in securities and other required information related to the investments in securities issued to finance public infrastructure projects awarded under Public-Private Partnership Contracts/Arrangements.