Control No.
:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 1. Balance Sheet
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
A. ASSETS (A.1 + A.2 + A.3 + A.4 + A.5 + A.6 + A.7 + A.8)
A.1 Current Assets (A.1.1 + A.1.2 + A.1.3 + A.1.4 + A.1.5)
A.1.1 Cash and cash equivalents (A.1.1.1 + A.1.1.2 + A.1.1.3)
A.1.1.1 On hand
A.1.1.2 In domestic banks/entities
A.1.1.3 In foreign banks/entities
A.1.2 Trade and Other Receivables (A.1.2.1 + A.1.2.2)
A.1.2.1 Due from domestic entities (A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] Due from customers (trade) (A.[Link].1 + A.[Link].2 + A.[Link].3 +
A.[Link].4)
A.[Link].1 Receivables Financed
A.[Link].2 Lease Contracts Receivable
A.[Link].3 Past Due Loans Receivable
A.[Link].4 Items in Litigation
A.[Link] Due from related parties
A.[Link] Others, specify (A.[Link].1 + A.[Link].2)
A.[Link].1
A.[Link].2
A.[Link] Allowance for doubtful accounts (negative entry)
A.1.2.2 Due from foreign entities, specify
(A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link]
A.[Link]
A.[Link]
A.[Link] Allowance for doubtful accounts (negative entry)
A.1.3 Inventories (A.1.3.1 + A.1.3.2 + A.1.3.3)
A.1.3.1 Office and other supplies
A.1.3.2 Unbilled Services (in case of service providers)
A.1.3.3 Others, specify (A.[Link] + A.[Link])
A.[Link]
A.[Link]
A.1.4 Financial Assets other than Cash/Receivables/Equity investments (A.1.4.1 + A.1.4.2 +
A.1.4.3 + A.1.4.4 + A.1.4.5 + A.1.4.6)
A.1.4.1 Financial Assets at Fair Value through Profit or Loss - issued by domestic
entities:(A.[Link] + A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] National Government
A.[Link] Public Financial Institutions
A.[Link] Public Non-Financial Institutions
A.[Link] Private Financial Institutions
A.[Link] Private Non-Financial Institutions
A.1.4.2 Held to Maturity Investments - issued by domestic entities:
(A.[Link] + A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] National Government
A.[Link] Public Financial Institutions
A.[Link] Public Non-Financial Institutions
A.[Link] Private Financial Institutions
A.[Link] Private Non-Financial Institutions
NOTE:
This special form is applicable to Financing Companies and shall be submitted together with the accompanying schedules (Tables 6 to 16). As a
supplemental form to FCFS, it shall be used for reporting Consolidated Financial Statements of Parent Companies and their subsidiaries.
Domestic corporations are those which are incorporated under Philippine laws or branches/subsidiaries of foreign corporations that are licensed to do
business in the Philippines where the center of economic interest or activity is within the Philippines. On the other hand, foreign corporations are those that
are incorporated abroad, including branches of Philippine corporations operating abroad.
Page 1
Financial Institutions are corporations principally engaged in financial intermediation, facilitating financial intermediation, or auxiliary financial services.
Non-Financial institutions refer to corporations that are primarily engaged in the production of market goods and non-financial services.
Page 1
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 1. Balance Sheet
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
A.1.4.3 Loans and Receivables - issued by domestic entities:
(A.[Link] + A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] National Government
A.[Link] Public Financial Institutions
A.[Link] Public Non-Financial Institutions
A.[Link] Private Financial Institutions
A.[Link] Private Non-Financial Institutions
A.1.4.4 Available-for-sale financial assets - issued by domestic entities:
(A.[Link] + A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] National Government
A.[Link] Public Financial Institutions
A.[Link] Public Non-Financial Institutions
A.[Link] Private Financial Institutions
A.[Link] Private Non-Financial Institutions
A.1.4.5 Financial Assets issued by foreign entities: (A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] Financial Assets at Fair Value through Profit or Loss
A.[Link] Held-to-maturity investments
A.[Link] Loans and Receivables
A.[Link] Available-for-sale financial assets
A.1.4.6 Allowance for decline in market value (negative entry)
A.1.5 Other Current Assets (state separately material items) (A.1.5.1 + A.1.5.2 + A.1.5.3)
A.1.5.1
A.1.5.2
A.1.5.3
A.2 Property, plant, and equipment (A.2.1 + A.2.2 + A.2.3 + A.2.4 + A.2.5 + A.2.6 + A.2.7 + A.2.8)
A.2.1 Land
A.2.2 Building and improvements including leasehold improvement
A.2.3 Machinery and equipment (on hand and in transit)
A.2.4 Transportation/motor vehicles, automotive equipment, autos and trucks, and delivery equipment
A.2.5 Others, specify (A.2.5.1 + A.2.5.2 + A.2.5.3 + A.2.5.4 + A.2.5.5 + A.2.5.6 + A.2.5.7 + A.2.5.8)
A.2.5.1 Property or equipment used for education purposes
A.2.5.2 Construction in progress
A.2.5.3 Equipment and Other Properties for Lease
A.2.5.4 Real Estate Properties for Sale / Lease
A.2.5.5 Real and Other Properties Owned or Acquired (ROPOA)
A.2.5.6
A.2.5.7
A.2.5.8
A.2.6 Appraisal increase, specify (A.2.6.1 + A.2.6.2 + A.2.6.3 + A.2.6.4)
A.2.6.1
A.2.6.2
A.2.6.3
A.2.6.4
A.2.7 Accumulated Depreciation (negative entry)
A.2.8 Impairment Loss or Reversal (if loss, negative entry)
A.3 Investments accounted for using the equity method (A.3.1 + A.3.2 + A.3.3)
A.3.1 Equity in domestic subsidiaries/affiliates
A.3.2 Equity in foreign branches/subsidiaries/affiliates
A.3.3 Others, specify (A.3.3.1 + A.3.3.2 + A.3.3.3 + A.3.3.4)
A.3.3.1
A.3.3.2
A.3.3.3
A.3.3.4
A.4 Investment Property
A.5 Biological Assets
A.6 Intangible Assets
A.6.1 Major item/s, specify (A.6.1.1 + A.6.1.2 + A.6.1.3 + A.6.1.4)
A.6.1.1
A.6.1.2
A.6.1.3
A.6.1.4
A.6.2 Others
A.7 Assets Classified as Held for Sale
Page 2
A.8 Assets included in Disposal Groups Classified as Held for Sale
Page 2
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 1. Balance Sheet
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
A.9 Long-term Receivables (net of current portion) (A.9.1 + A.9.2 + A.9.)
A.9.1 From domestic entities, specify (A.9.1.1 + A.9.1.2 + A.9.1.3 + A.9.1.4)
A.9.1.1 Receivables Financed
A.9.1.2 Lease Contracts Receivable
A.9.1.3 Past Due Loans Receivable
A.9.1.4 Items in Litigation
A.9.2 From foreign entities, specify (A.9.2.1 + A.9.2.2 + A.9.2.3 + A.9.2.4)
A.9.2.1
A.9.2.2
A.9.2.3
A.9.2.4
A.9.3 Allowance for doubtful accounts, net of current portion (negative entry)
A.10 Other Assets (A.10.1 + A.10.2 + A.10.3 + A.10.4 + A.10.5)
A.10.1 Deferred Charges - net of amortization
A.10.2 Deferred Income Tax
A.10.3 Advance/Miscellaneous Deposits
A.10.4 Others, specify (A.10.4.1 + A.10.4.2 + A.10.4.3 + A.10.4.4 + A.10.4.5)
A.10.4.1
A.10.4.2
A.10.4.3
A.10.4.4
A.10.4.5
A.10.5 Allowance for write-down of deferred charges/bad accounts (negative entry)
B. LIABILITIES (B.1 + B.2 + B.3 + B.4 + B.5)
B.1 Current Liabilities (B.1.1 + B.1.2 + B.1.3 + B.1.4 + B.1.5 + B.1.6 + B.1.7)
B.1.1 Trade and Other Payables to Domestic Entities
B.1.1.1 Loans/Notes Payables (B.[Link]+B.[Link]+B.[Link]+B.[Link]+B.[Link])
B.[Link] Banks
B.[Link] Non-bank Financial Institutions
B.[Link] Other Private Firms
B.[Link] Individuals
B.[Link] Others
B.1.1.2 Trade Payables
B.1.1.3 Payables to Related Parties (B.[Link] + B.[Link] + B.[Link])
B.[Link]
B.[Link]
B.[Link]
B.1.1.4 Others, specify (B.[Link] + B.[Link] + B.[Link])
B.[Link]
B.[Link]
B.[Link]
B.1.2 Trade and Other Payables to Foreign Entities (specify) (B.1.2.1 + B.1.2.2 + B.1.2.3)
B.1.2.1
B.1.2.2
B.1.2.3
B.1.3 Provisions
B.1.4 Financial Liabilities (excluding Trade and Other Payables and Provisions)
(B.1.4.1 + B.1.4.2 + B.1.4.3)
B.1.4.1
B.1.4.2
B.1.4.3
B.1.5 Liabilities for Current Tax
B.1.6 Deferred Tax Liabilities
B.1.7 Others, specify (If material, state separately; indicate if the item is payable to public/private
or financial/non-financial institutions) (B.1.7.1 + B.1.7.2+B.1.7.3+B.1.7.4+B.1.7.5+B.1.7.6)
B.1.7.1 Dividends Declared and Not Paid at Balance Sheet Date
B.1.7.2 Acceptances Payable
Page 3
B.1.7.3 Liabilities Under Trust Receipts
B.1.7.4 Portion of Long-term Debt Due Within One Year
B.1.7.5 Deferred Income
Page 3
Control No.:
Form Type:
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 1. Balance Sheet
2005
FINANCIAL DATA ( in P'000 )
B.1.7.6 Any other current liability in excess of 5% of Total Current Liabiilities, specify:
B.[Link] + B.[Link] + B.[Link] + B.[Link] + B.[Link])
B.[Link]
B.[Link]
B.[Link]
B.[Link]
B.[Link]
B.2 Long-term Debt - Non-current Interest-bearing Liabilities (B.2.1+B.2.2+B.2.3+B.2.4+B.2.5+B.2.6)
B.2.1 Domestic Public Financial Institutions
B.2.2 Domestic Public Non-Financial Institutions
B.2.3 Domestic Private Financial Institutions
B.2.4 Domestic Private Non-Financial Institutions
B.2.5 Individuals
B.2.6 Foreign Financial Institutions
B.3 Indebtedness to Affiliates and Related Parties (Non-Current)
B.4 Liabilities Included in the Disposal Groups Classified as Held for Sale
B.5 Other Liabilities (B.5.1 + B.5.2 + B.5.3)
B.5.1 Deferred Income Tax
B.5.2 Others, specify (B.5.2.1 + B.5.2.2 + B.5.2.3 + B.5.2.4 + B.5.2.5)
B.5.2.1 Deposit on Lease Contracts
B.5.2.2
B.5.2.3
B.5.2.4
B.5.2.5
C. EQUITY (C.3 + C.4 + C.5 + C.6 + C.7 + C.8 + C.9 + C.10)
C.1 Authorized Capital Stock (no. of shares, par value and total value; show details) (C.1.1+C.1.2+C.1.3)
C.1.1 Common shares
C.1.2 Preferred Shares
C.1.3 Others
C.2 Subscribed Capital Stock (no. of shares, par value and total value) (C.2.1 + C.2.2 + C.2.3)
C.2.1 Common shares
C.2.2 Preferred Shares
C.2.3 Others
C.3 Paid-up Capital Stock (C.3.1 + C.3.2 + C.3.3)
C.3.1 Common shares
C.3.2 Preferred Shares
C.3.3 Others
C.4 Additional Paid-in Capital / Capital in excess of par value / Paid-in Surplus
C.5 Minority Interest
C.6 Others, specify (C.6.1 + C.6.2 + C.6.3)
C.6.1
C.6.2
C.6.3
C.7 Appraisal Surplus/Revaluation Increment in Property/Revaluation Surplus
C.8 Retained Earnings (C.8.1 + C.8.2)
C.8.1 Appropriated
C.8.2 Unappropriated
C.9 Head / Home Office Account (for Foreign Branches only)
C.10 Cost of Stocks Held in Treasury (negative entry)
D. TOTAL LIABILITIES AND EQUITY (B + C)
Page 4
FCFS (rev 2006)
ENTS FOR FINANCING COMPANIES
atements, please so indicate in the caption.
Table 1. Balance Sheet
2004
( in P'000 )
Page 4
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 2. Income Statement
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
A. REVENUE / INCOME (A.1 + A.2 + A.3 + A.4)
A.1 Sales or Revenue/Receipts from Financing Operations (Primary Activity)
(A.1.1 + A.1.2 + A.1.3 + A.1.4)
A.1.1 Financing Income
A.1.2 Leasing Income
A.1.3 Service Charge/Fees
A.1.4 Direct Lending
A.2 Receipts from Sale of Merchandise (Trading) (from Secondary Activity)
A.3 Share in the Profit or Loss of Associates and Joint Ventures accounted for using the Equity Method
A.4 Other Income (A.4.1 + A.4.2 + A.4.3 + A.4.4 + A.4.5 + A.4.6)
A.4.1 Trading Gain (Loss)
A.4.2 Professional Fee
A.4.3 Interest Income (A.4.3.1 + A.4.3.2 + A.4.3.3 + A.4.3.4)
A.4.3.1 Interest on Call Loans
A.4.3.2 Interest - Investments (A.[Link] + A.[Link] + A.[Link] + A.[Link])
A.[Link] Taxable Investments
A.[Link] Deposit in Banks
A.[Link] Bonds
A.[Link] Others
A.4.4 Dividend Income
A.4.5 Gain / (Loss) from selling of Assets, specify (A.4.10.1 + A.4.10.2 + A.4.10.3)
A.4.5.1
A.4.5.2
A.4.5.3
A.4.6 Others, specify (A.4.6.1 + A.4.6.2 + A.4.6.3 + A.4.6.4 + A.4.6.5)
A.4.6.1 Gain / (Loss) on Foreign Exchange
A.4.6.2 Sale of Real Estate, Other Property, and Equipment
A.4.6.3 Rental Income from Real Estate, Other Property, and Equipment
A.4.6.4 Royalties, Franchise Fees, Copyrights (books, films, records, etc.)
A.4.6.5
B. OPERATING EXPENSES (B.1 + B.2 + B.3 + B.4 + B.5 + B.6 + B.7 + B.8 + B.9)
B.1 Interest Expense
B.2 Finance Charges on Borrowed Funds
B.3 Compensation/Fringe Benefits
B.4 Management and Other Professional Fees
B.5 Taxes and Licenses
B.6 Insurance
B.7 Depreciation/Amortization
B.8 Litigation/Assets Acquired Expenses
B.9 Bad Debt Expense/Credit Losses
B.10 Others, specify (B.10.1 + B.10.2 + B.10.3 + B.10.4 + B.10.5 + B.10.6)
B.10.1 Selling or Marketing Expenses
B.10.2 Administrative Expenses
B.10.3 General Expenses
B.10.4 Education-related Expenditures
B.10.5
B.10.6
C. Non-Operating Expenses, specify (C.1 + C.2 + C.3 + C.4 + C.5)
C.1
C.2
C.3
C.4
C.5
D. Net Income (Loss) Before Tax (A - B - C)
E. Income Tax Expense (negative entry)
F. Income After Tax
G. Amount of (i) Post-Tax Profit or Loss of Discontinued Operations; and (ii) Post-Tax Gain or Loss
Recognized on the Measurement of Fair Value less Cost to Sell or on the Disposal of the Assets or
Disposal Group(s) constituting the Discontinued Operation (if any)
G.1
G.2
H. Profit or Loss Attributable to Minority Interest
I. Profit or Loss Attributable to Equity Holders of the Parent
Page 5
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 3. Cash Flow Statements
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
CASH FLOWS FROM OPERATING ACTIVITIES
Net Income (Loss) Before Tax and Extraordinary Items
Adjustments to Reconcile Net Income to Net Cash Provided by Operating Activities
Depreciation
Amortization, specify:
Others, specify:
Write-down of Property, Plant, and Equipment
Changes in Assets and Liabilities:
Decrease (Increase) in:
Receivables
Inventories
Other Current Assets
Others, specify:
Increase (Decrease) in:
Trade and Other Payables
Income and Other Taxes Payable
Others, specify:
A. Net Cash Provided by (Used in) Operating Activities (sum of above rows)
CASH FLOWS FROM INVESTING ACTIVITIES
(Increase) Decrease in Long-Term Receivables
(Increase) Decrease in Investment
Reductions/(Additions) to Property, Plant, and Equipment
Others, specify:
B. Net Cash Provided by (Used in) Investing Activities (sum of above rows)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from:
Loans
Long-term Debt
Issuance of Securities
Others, specify:
Payments of:
(Loans)
(Long-term Debt)
(Stock Subscriptions)
Others, specify (negative entry):
C. Net Cash Provided by (Used in) Financing Activities (sum of above rows)
NET INCREASE IN CASH AND CASH EQUIVALENTS (A + B + C)
Cash and Cash Equivalents
Beginning of year
End of year
Page 6
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 4. Statement of Changes in Equity
(Amount in P'000)
Additional Paid-in Translation
FINANCIAL DATA Capital Stock Revaluation Increment Retained Earnings TOTAL
Capital Differences
A. Balance, 2003
A.1 Correction of Error(s)
A.2 Changes in Accounting Policy
B. Restated Balance
C. Surplus
C.1 Surplus (Deficit) on Revaluation
of Properties
C.2 Surplus (Deficit) on Revaluation
of Investments
C.3 Currency Translation
C.4 Differences
Other Surplus (specify)
C.4.1
C.4.2
C.4.3
C.4.4
C.4.5
D. Net Income (Loss) for the Period
E. Dividends (negative entry)
F. Appropriation for (specify)
F.1
F.2
F.3
F.4
F.5
G. Issuance of Capital Stock
G.1 Common Stock
G.2 Preferred Stock
G.3 Others
H. Balance, 2004
H.1 Correction of Error (s)
H.2 Changes in Accounting Policy
I. Restated Balance
J. Surplus
J.1 Surplus (Deficit) on Revaluation
of Properties
J.2 Surplus (Deficit) on Revaluation
of Investments
J.3 Currency Translation
J.4 Differences
Other Surplus (specify)
J.4.1
J.4.2
J.4.3
J.4.4
J.4.5
K. Net Income (Loss) for the Period
L. Dividends (negative entry)
M. Appropriation for (specify)
M.1
M.2
M.3
M.4
M.5
N. Issuance of Capital Stock
N.1 Common Stock
N.2 Preferred Stock
N.3 Others
Page 7
O. Balance, 2005
Page 7
Control No.:
Form Type: FCFS (rev 2006)
SPECIAL FORM OF FINANCIAL STATEMENTS FOR FINANCING COMPANIES
NAME OF CORPORATION:
CURRENT ADDRESS:
TEL. NO.: FAX NO.:
COMPANY TYPE : PSIC:
If these are based on consolidated financial statements, please so indicate in the caption.
Table 5. Details of Income and Expenses, by source
(applicable to corporations transacting with foreign corporations/entities)
2005 2004
FINANCIAL DATA ( in P'000 ) ( in P'000 )
A. REVENUE / INCOME (A.1 + A.2)
A.1 Sales or Revenue / Receipts from Financing Operations (Primary Activity)
(A.1.1 + A.1.2)
A.1.1 Domestic
A.1.2 Foreign
A.2 Other Income (A.2.1 + A.2.2)
A.2.1 Domestic
A.2.2 Foreign, specify (A.2.2.1 + A.2.2.2 + A.2.2.3 + A.2.2.4 + A.2.2.5 + A.2.2.6 +
A.2.2.7 + A.2.2.8 + A.2.2.9 + A.2.2.10)
A.2.2.1
A.2.2.2
A.2.2.3
A.2.2.4
A.2.2.5
A.2.2.6
A.2.2.7
A.2.2.8
A.2.2.9
A.2.2.10
B. EXPENSES (B.1 + B.2)
B.1 Domestic
B.2 Foreign, specify (B.2.1 + B.2.2 + B.2.3 + B.2.4 + B.2.5 + B.2.6 + B.2.7 + B.2.8 +
B.2.9 + B.2.10)
B.2.1
B.2.2
B.2.3
B.2.4
B.2.5
B.2.6
B.2.7
B.2.8
B.2.9
B.2.10
Page 8
