Updated Manual of Regulations for Banks and Non-Bank Financial Institutions as of 31 December 2025

Page Classification: GENERAL

OFFICE OF THE DEPUTY GOVERNOR | FINANCIAL SUPERVISION SECTOR CIRCULAR LETTER NO. CL-2026-___ To : ALL BSP-SUPERVISED FINANCIAL INSTITUTIONS (BSFIs) Subject : Updated Manual of Regulations for Banks (MORB) and Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) as of 31 December 2025 Please be informed that the Manual of Regulations for Banks (MORB) and Manual of Regulations for Non-Bank Financial Institutions (MORNBFI) (collectively Manuals), updated as of 31 December 2025 to incorporate all circulars issued from 1 January 2024 through 31 December 2025, are now available on the BSP website. As part of the ongoing redesign initiative, Phase 2 of which involves the modularization of the MORNBFI, the Manuals are now organized into dedicated pages accessible through the following links: • MORB: https://www.bsp.gov.ph/SitePages/Regulations/MORB.aspx • MORNBFI: https://www.bsp.gov.ph/SitePages/Regulations/MORNBFI.aspx The modular structure is intended to improve user access and navigation. BSFIs may also download the Manuals in any of the following formats: (a) selected modules; (b) all modules as a bundled ZIP file; or (c) a consolidated file. For information, reference and guidance.

LYN I. JAVIER Deputy Governor 07 August 2026