FINANCIAL STATEMENT FORMS

What this is For:

FINANCIAL STATEMENT FORMS

Other Documentary Requirements:

All corporations with Gross Sales or Revenue of at least Ten Million Pesos (P10,000,000) are required to submit the following:

(1) Five (5) hard copies (including filers copy) of AFS duly stamped Received by the Bureau of Internal Revenue within 120 days from the end of the fiscal year specified in the By-Laws (or 105 days from the end of the fiscal year for corporations whose securities are registered under the Revised Securities Act or the Securities Regulation Code); and

(2) a diskette containing the electronic file or template provided by SEC which shall be accompanied by a Certification executed under oath by the Treasurer that the diskette contains the same basic and material data in the AFS.

The following FS templates shall be submitted in electronic copy/diskettes only:

General Form GFFS1 - Updated 25 April 2002

The general form is applicable to companies engaged in Agriculture, Fishery, Forestry, Mining, and Quarrying, Manufacturing, Electricity, Gas and Water, Construction, Wholesale and Retail Trade, Transportation, Storage and Communications, Hotels and Restaurants, Real Estate, Community, Social and Personal Services, other forms of production and general business operations.

[N.B.

Forms for BANKS and INSURANCE COMPANIES are not yet available. Special forms shall be used by publicly-held companies and those engaged in non-bank financial intermediation activities, credit granting and activities auxiliary to financial intermediation, which require secondary license from SEC.]

Special Forms for Investment Companies and Publicly-held Companies

There are two (2) forms applicable to Investment Companies and Publicly-held Companies enumerated in Section 17.2 of the Securities Regulation Code (excluding banks and insurance companies):

PHFS1- This form is applicable to Individual or Parent Company's Financial Statements; and (Updated 25 April 2002)

PHFS2 This form shall be used by Parent Companies for reporting Consolidated Financial Statements. (Updated 25 April 2002)

Special Forms for Investment Houses

There are two (2) forms applicable to Investment Houses:

IHFS1 - This form is applicable to Individual or Parent Company's Financial Statements; and (Updated 25 April 2002)

IHFS2 This form shall be used by Parent Companies for reporting Consolidated Financial Statements. (Updated 25 April 2002)

Special Form for Pre-Need Plan Companies Using the Pre-Need Uniform Chart of Accounts (Updated 25 April 2002) PNFS1

The following FS templates shall be submitted in electronic copy/diskette and one hard copy:

Special Forms for Brokers/Dealers in Securities

There are two (2) forms applicable to Brokers and Dealers in Securities:

BDFS1- This form is applicable to Individual or Parent Company's Financial Statements; and (Updated 25 April 2002)

BDFS2 This form shall be used by Parent Companies for reporting Consolidated Financial Statements. (Updated 25 April 2002)

Special Forms for Financing Companies

Special Forms of Annual Audited Financial Statements (AAFS)

FCFS1 for every company and each branch. (Not yet available)

FCFS2 - Consolidated (head office and all branches). (Not yet available)

Special Forms of Quarterly Financial Statements (QFS)

FCQF1 for every company and each branch. (Updated 30 December 2003)

FCQF2 - Consolidated (head office and all branches). (Updated 30 December 2003)