report on project finance exposures annex b-1a1 bank ... · report on project finance exposures...

Report on Project Finance Exposures

Bank Report (Solo Bank Proper and Trust Department)

Annex B-1a1

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


Additional Information on Project Finance Loans

(State name of PPP Project 4)



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






Annex B-1a1

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)


Telecommunications, backbone network, terrestrial and satellite facilities and

related service facilities


Rail-based projects, non-rail based mass transit facilities, navigable inland

waterways and related facilities




Project Finance Loans Classified according to Current Phase of the Project Being

Financed







Warehouses and post-harvest facilities, markets, slaughterhouses and related

facilities


Others














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



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


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)





Project Finance Loans Classified according to Current Phase of the Project Being Financed








Telecommunications, backbone network, terrestrial and satellite facilities and related

service facilities







Warehouses and post-harvest facilities, markets, slaughterhouses and related facilities


Others






Rail-based projects, non-rail based mass transit facilities, navigable inland waterways

and 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



(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)





Project Finance Loans Classified according to Current Phase of the Project Being Financed








Telecommunications, backbone network, terrestrial and satellite facilities and related

service facilities







Warehouses and post-harvest facilities, markets, slaughterhouses and related facilities


Others






Rail-based projects, non-rail based mass transit facilities, navigable inland waterways

and 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



(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.


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:


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.


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).


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(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.

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