Please include in the Consolidated Statement of Condition (CSOC) the following accounts on Restructured Loans and general and specific loss reserves:

A.        COMMERCIAL BANKS (SES I/VI Form 2A.2 - CBP 7-16-05)

1.         Restructured Loans (current portion)

Account Code	Record No.
Restructured Loans
a. Restructured Loans - Current	079
a.1. Without Uncollected Capitalized Interest	501
a.2. With Uncollected Capitalized Interest	502
b. Restructured Loans - Past Due	080
c. Restructured Loans - Items in Litigation	081
Total Restructured Loans - Gross	082
Less: Allowance for Probable Losses	083
Total Restructured Loans - Net	084

2.         General and Specific Loss Reserves

Account Code	Record No.
ADDITIONAL INFORMATION
Total Allowance for Probable Losses	460
1. 2% General Provision for Probable Loan Losses (Circular No. 164 dated April 13, 1998)	461
2. Allowance for Probable Losses on Loan Accounts and Other Risk Assets	462
2.a. Loans	463
2.b Other Risk Assets	464

The above format shall start with the report for the month of July, 1998. For restructured loans, the footnote on the last page of the monthly prooflist to the CSOC as required under Memorandum to All Commercial Banks dated January 22, 1998, shall be deleted.

B.        THRIFT BANKS (TB Form 2)

-           General and Specific Loss Reserves

Account Code	Record No.
ADDITIONAL INFORMATION
Total Allowance for Probable Losses	550
1. 2% General Provision for Probable Loan Losses  (Circular No. 164 dated April 13, 1998)	551
2. Allowance for Probable Losses on Loan     Accounts and Other Risk Assets	552
2.a. Loans	553
2.b Other Risk Assets	554

The above format shall start with the report for the month of July 1998.

C.        RURAL BANKS (CBP 7-19-04A)

1.         Restructured Loans

Account	Current	Past Due	Items in Litigation	TOTAL
Total Loans and Discounts (L&D)-Gross	xxx	xxx	xxx	xxx
Restructured Loans (RL)
a. Restructured Loans-Current	xxx			xxx
a.1. W/O Uncollected Capitalized Interest	xxx			xxx
a.2. With Uncollected Capitalized Interest	xxx			xxx
b. Restructured Loans-Past Due		xxx		xxx
c. Restructured Loans-Items in Litigation			xxx	xxx
Total Restructured Loans-Gross	xxx	xxx	xxx	xxx
Total Loan Portfolio-Gross	xxx	xxx	xxx	xxx
Less: Allowance for Probable Losses (L&D)	xxx	xxx	xxx	xxx
Allowance for Probable Losses-RL	xxx	xxx	xxx	xxx
Total Loans and Discounts-Net	xxx	xxx	xxx	xxx

2.         General and Specific Loss Reserves

Account Code

ADDITIONAL INFORMATION
Total Allowance for Probable Losses

1. 2% General Provision for Probable Loan Losses
(Circular No. 164 dated April 13, 1998)

2.Allowance for Probable Losses on Loan
Accounts and Other Risk Assets

2.a.Loans
2.b Other Risk Assets

The above format shall start with the report for the quarter end June 30, 1998.

Adopted: 22 June 1998

(SGD.) ALBERTO V. REYES
Deputy Governor