Regulatory Alerts2026-01-20
Publication/Posting of Statement of Condition and/or Consolidated Statement of Condition, and Balance Sheet
The Office of the Deputy Governor for Financial Supervision Sector issued Circular Letter CL-2026-__ mandating Non-Bank Financial Institutions with Quasi-Banking functions and Trust Corporations to publish their financial statements. Institutions must post their Statement of Condition or Balance Sheet as of 31 December 2025 in a newspaper of general circulation within twenty working days. Additionally, scanned PDF copies of the published documents and publisher's certificates must be submitted via email within five working days following the publication date.
Classification: GENERAL Page
OFFICE OF THE DEPUTY GOVERNOR I FINANCIAL SUPERVISION SECTOR CIRCULAR LETTER NO. CL-2026-__ To : All Non-Bank Financial Institutions with Quasi-Banking (NBQB) Function and/or Trust Authority and Trust Corporations (TC) Subject : Publication/Posting of Statement of Condition and/or Consolidated Statement of Condition, and Balance Sheet As provided under Section 61 of Republic Act No. 8791, a call is hereby made for the publication/posting by your institution of its Statement of Condition (Head Office, branches and other offices) (SOC) side-by-side with its Consolidated SOC (parent institution and its subsidiaries and affiliates), or Balance Sheet (BS), as applicable, as of 31 December 2025. 1 The SOC and/or Consolidated SOC, or BS, where applicable, shall be published in a newspaper of general circulation in the city/province where the principal office is located, within twenty (20) working days from the date of this Circular Letter. If no such newspaper is available in the said locality, the publication shall be made in a newspaper of general circulation published in Metro Manila or in the nearest city/province. The original and a copy of the SOC and/or Consolidated SOC, or BS, where applicable, shall be scanned and submitted in pdf format within twenty (20) working days from the date of this Circular Letter. Additionally, copies of SOC and/or Consolidated SOC, or BS, where applicable, and as published, along with the publisher’s certificate shall also be scanned and submitted in pdf format within five (5) working days from the date of publication to the following email addresses: 2 BSFI Type Email Address NBQB and/or Trust Authority fssmail@bsp.gov.ph TC sdctc-pbs@bsp.gov.ph
LYN I. JAVIER Deputy Governor 20 January 2026
1 In accordance with Sections 172-Q, 144-N and 183-T of the Manual of Regulations for NonBank Financial Institutions (MORNBFI) for quasi-banks and trust entities, respectively. 2 In accordance with Memorandum Nos. M-2017-027 dated 11 September 2017 and M-2024-044 dated 20 December 2024, respectively.