[ BSP MEMORANDUM TO ALL BANKS AND OTHER FINANCIAL INTERMEDIARIES PERFORMING TRUST, OTHER FIDUCIARY BUSINESS AND INVESTMENT MANAGEMENT ACTIVITIES, October 16, 1990 ]

RE: RULES AND REGULATIONS ON TRUST, OTHER FIDUCIARY BUSINESS AND INVESTMENT MANAGEMENT ACTIVITIES OF FINANCIAL INSTITUTIONS*



The Monetary Board, in its Resolution No. 1065 dated October 8, 1990 approved the issuance of the attached set of regulations that will govern the trust, other fiduciary business and investment management activities of banks, non-bank financial institutions and trust corporations.

The regulations shall be effective immediately and shall supersede Part IV of Books I, II, III and IV of the Manual of Regulations for Banks and Other Financial Intermediaries.  The first digits of the Section/Subsection numbers shown as blanks shall be filled by either "1", "2", "3", and "4" corresponding to Books I, II, III or IV, respectively, of the Manual.  With respect to Book IV, the regulations shall apply to trust corporations and other non-bank financial institutions engaged in trust, other fiduciary business, and investment management activities.

In the same resolution, the Monetary Board also approved the revision of the Manual of Accounts and the following pertinent report forms to conform with the new regulations:
  1. Report on Trust and Other Fiduciary Business and Investment Management Activities

    CBP 7-16-35TR for banks with authority to engage in trust

    CBP-26-23TR for investment houses with authority to engage in trust business

  2. Report on Investment Management Activities -

    CBP 7-16-35IM for banks with authority to engage in investment management activities

    CBP 7-26-23IM for investment houses engaged in investment management activities

  3. Consolidated Statement of Condition -

    SEC I/VI - Form 2A.1/2A.2 for KBs, EKBs and SGBs

    (CBP 7-16-05) Page 12

    CBP 7-16-05 Page 9 for SBs

    CBP 7-16-05.B Page 3 for PDBs

    CBP 7-26-02 Page 4 for IHs

  4. Published Statement of Condition -

    SES 1 Form 2B

    (CBP 7-16-03) Page 3 for KBs, EKBs and SGBs

    CBP 7-16-03 SB/PDB Page 2 for SBs and PDBs

    CBP Unnumbered for NBQBs

    (Consolidated Balance Sheet)
The new forms* will be used beginning with the reports as of December 31, 1990.

Adopted: 16 Oct. 1990

(Sgd.) JOSE L. CUISIA, JR.
Governor



* Text available upon request at the Office of the National Administrative Register (ONAR), U.P. Law Center, Diliman, Quezon City.

* Text available upon request at the Office of the National Administrative Register (ONAR), U.P. Law Center, Diliman, Quezon City.