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BALANCE SHEET

Page 1
CHART OF ACCOUNTS FOR TRADING PARTICIPANTS
ASSETS 1000000-1999999
1 1 0 0 0 0 0 Current Assets
1 1 0 1 0 0 0 Cash and Cash Equivalents
1 1 0 1 1 0 0 Cash on Hand
1 1 0 1 1 1 0 Petty Cash Fund
1 1 0 1 1 2 0 Cash in Bank - Local Currency
1 1 0 1 1 3 0 Cash in bank - Forein Currency
1 1 0 1 1 ! 0 Cash in Bank - "eserve Bank #ccount
1 1 0 1 1 $ 0 Cash- Clearin House
1 1 0 1 1 % 0 Cash Equivalents
1 1 0 2 0 0 0 &rade "eceivables
1 1 0 2 1 0 0 "eceivable 'ro( Custo(ers-Cash #ccounts
1 1 0 2 1 1 0 #llo)ance 'or Credit Losses-"eceivable 'ro( Custo(ers-Cash #ccounts
1 1 0 2 1 2 0 "eceivable 'ro( Custo(ers - *arin #ccounts
1 1 0 2 1 3 0 #llo)ance 'or Credit Losses-"eceivable 'ro( Custo(ers - *arin #ccounts
1 1 0 2 1 ! 0 "eceivable 'ro( +ther Brokers
1 1 0 2 1 $ 0 "eceivable 'ro( Clearin House
1 1 0 2 1 % 0 "eceivable 'ro( ,ecurities Failed to -eliver
1 1 0 2 1 . 0 "eceivable 'ro( ,ecurities Borro)ed
1 1 0 2 1 / 0 -ividends "eceivable
1 1 0 2 1 0 0
1 1 0 3 0 0 0 +ther "eceivables
1 1 0 3 1 0 0 1otes "eceivable
1 1 0 3 1 1 0 2nterest "eceivable
1 1 0 3 1 2 0 ,ecured -e(and 1otes
1 1 0 3 1 3 0 #dvances to +''icers and E(3loyees
1 1 0 3 1 ! 0 -ue 'ro( "elated Parties
1 1 0 3 1 $ 0 +thers - "eceivables
1 1 0 3 1 % 0 #llo)ance 'or Credit Losses - +ther "eceivables
1 1 0 ! 0 0 0 Financial #ssets at Fair 4alue throuh Pro'it or Loss
1 1 0 ! 1 0 0 Held 'or &radin ,ecurities
1 1 0 ! 1 1 0 Financial #ssets -esinated at Fair 4alue
1 1 0 ! 1 2 0 2nvest(ents in ,ecurities )ith 1o "eady *arket
1 1 0 $ 0 0 0 Pre3ay(ents
1 1 0 $ 1 0 0 Pre3aid "ent
1 1 0 $ 1 1 0 Pre3aid 2nsurance
1 1 0 $ 1 2 0 Pre3aid &a5es and Licenses
1 1 0 $ 1 3 0 +ther Pre3ay(ents
1 1 0 % 0 0 0 #vailable-'or-,ale 2nvest(ents - Current Portion
1 1 0 % 1 0 0 #vailable-'or-,ale 2nvest(ents - Current Portion- )ith "eady *arket
1 1 0 % 1 1 0 #vailable-'or-,ale 2nvest(ent s- Current Portion- )ith 1o "eady *arket
1 1 0 . 0 0 0 Held-to-*aturity 2nvest(ents - Current Portion
1 1 0 / 0 0 0 +ther Current #ssets
#llo)ance 'or Credit Losse s- +ther &rade "eceivables
BALANCE SHEET
Page 2
1 $ 0 0 0 0 0 Non-Current Assets
1 $ 0 1 0 0 0 #vailable-'or-,ale 2nvest(ents 6 1on-Current Portion
1 $ 0 1 1 0 0 #vailable-'or-,ale 2nvest(ents - 1on-Current Portion-)ith "eady *arket
1 $ 0 1 1 1 0 #vailable-'or-,ale 2nvest(ents - 1on-Current Portion- )ithout "eady *arket
1 $ 0 2 0 0 0 Held-to-*aturity 2nvest(ent s- 1on-Current Portion
1 $ 0 3 0 0 0 2nvest(ent in ,ubsidiaries
1 $ 0 ! 0 0 0 2nvest(ent in #ssociates
1 $ 0 $ 0 0 0 2nvest(ent in 7oint 4enture
1 $ 0 % 0 0 0 2nvest(ent Pro3erty
1 $ 0 % $ 0 0 #ccu(ulated -e3reciation - 2nvest(ent Pro3erty
1 $ 0 . 0 0 0 Pro3erty8 Plant 9 Equi3(ent
1 $ 0 . 1 0 0 Land
1 $ 0 . 1 1 0 Leasehold 2(3rove(ents
1 $ 0 . 1 1 $ #ccu(ulated -e3reciation - Leasehold 2(3rove(ents
1 $ 0 . 1 2 0 Buildin
1 $ 0 . 1 2 $ #ccu(ulated -e3reciation - Buildin
1 $ 0 . 1 3 0 Condo(iniu(
1 $ 0 . 1 3 $ #ccu(ulated -e3reciation-Condo(iniu(
1 $ 0 . 1 ! 0 Furniture8 Fi5tures 9 Equi3(ent
1 $ 0 . 1 ! $ #ccu(ulated -e3reciation - Furniture8 Fi5tures 9 Equi3(ent
1 $ 0 . 1 $ 0 &rans3ortation Equi3(ent
1 $ 0 . 1 $ $ #ccu(ulated -e3reciation - &rans3ortation Equi3(ent
1 $ 0 . 1 % 0 "evaluation 2ncre(ent-Pro3erty8 Plant 9 Equi3(ent
1 $ 0 . 1 % $ #ccu(ulated -e3reciation-"evaluation 2ncre(ent-Pro3erty8 Plant 9 Equi3(ent
1 $ 0 . 1 . 0 +thers- Pro3erty8 Plant 9 Equi3(ent
1 $ 0 . 1 . $ #ccu(ulated -e3reciation-+thers- Pro3erty8 Plant 9 Equi3(ent
1 $ 0 / 0 0 0 2ntanible #ssets
1 $ 0 / 1 0 0 Co(3uter ,o't)are : 1et o' #(orti;ation<
1 $ 0 / 1 1 0 =ood)ill
1 $ 0 / 1 2 0 &radin "ihts
1 $ 0 / 1 3 0 +ther 2ntanible #ssets :1et o' #(orti;ation<
1 $ 0 0 0 0 0 -e'erred &a5 #ssets
1 $ 1 0 0 0 0 +ther 1on-Current #ssets
1 $ 1 0 1 0 0 "e'undable -e3osit
1 $ 1 0 1 1 0 2n3ut &a5
1 $ 1 0 1 2 0 Creditable >ithholdin &a5
1 $ 1 0 1 3 0 "etire(ent Pension #sset
1 $ 1 0 1 ! 0 *iscellaneous #ssets
BALANCE SHEET
Page 3
LIABILITIES 2000000-2999999
2 1 0 0 0 0 0 Current Li!i"ities
2 1 0 1 0 0 0
2 1 0 1 1 0 0 Payable to Custo(ers
2 1 0 1 1 1 0 Payable to Clearin House
2 1 0 1 1 2 0 Payable to Brokers
2 1 0 1 1 3 0 Payable 'or ,ecurities Failed to "eceive
2 1 0 1 1 ! 0 Payable 'or ,ecurities Loans
2 1 0 1 1 $ 0 -ividends Payable - Custo(ers
2 1 0 2 0 0 0 Payable to 1on-Custo(ers
2 1 0 3 0 0 0 ,hort-&er( Borro)ins
2 1 0 ! 0 0 0 Current Portion o' Lon-&er( Borro)ins
2 1 0 ! 1 0 0 ,ubordinated Liability - Current Portion
2 1 0 ! 1 1 0 Loan Payable - Current Portion
2 1 0 ! 1 2 0 1otes Payable - Current Portion
2 1 0 ! 1 3 0 Bonds Payable - Current Portion
2 1 0 $ 0 0 0 2nco(e &a5 Payable
2 1 0 % 0 0 0 Provisions- ,hort-ter(
2 1 0 . 0 0 0 +ther Current Liabilities
2 1 0 . 1 0 0 -ue to "elated Parties
2 1 0 . 1 1 0 -ue to B2"
2 1 0 . 1 1 1 -ue to B2" - 4#& Payable
2 1 0 . 1 1 2 -ue to B2" - >ithholdin &a5-Co(3ensation
2 1 0 . 1 1 3 -ue to B2" - >ithholdin &a5-E53anded
2 1 0 . 1 1 ! -ue to B2" - >ithholdin &a5-Final
2 1 0 . 1 1 $ -ue to B2" - >ithholdin &a5-+thers
2 1 0 . 1 1 % -ue to B2" - -ocu(entary ,ta(3 &a5 Payable
2 1 0 . 1 1 . -ue to B2" - ,tock &ransaction &a5 Payable
2 1 0 . 1 1 / -ue to B2" - +ther &a5es Payable
2 1 0 . 1 2 0 ,,, Loan Payable
2 1 0 . 1 3 0 ,,, Pre(iu( Payable
2 1 0 . 1 ! 0 H-*F Loan Payable
2 1 0 . 1 $ 0
2 1 0 . 1 % 0 ECC Payable
2 1 0 . 1 . 0 H-*F Fund Payable
2 1 0 . 1 / 0 &rans'er Fee Payable
2 1 0 . 1 0 0 Central -e3ository Fees Payable
2 1 0 . 2 0 0 Clearin House Fee Payable
2 1 0 . 2 1 0 &ransaction Fee Payable
2 1 0 . 2 2 0 2nterest Payable
2 1 0 . 2 3 0 ,ecurities -i''erences
2 1 0 . 2 ! 0 ,ecurities ,old not yet "e3urchased
2 1 0 . 2 $ 0 -ividends Payable- ,tockholders
2 1 0 . 2 % 0 *ortae Payable
2 1 0 . 2 . 0 -e3osits -ue
2 1 0 . 2 / 0 "ental -e3osit Payable
2 1 0 . 2 0 0 #dvances 'or Future ,ervices
2 1 0 . 3 0 0 #ccrued *anae(ent Bonus
2 1 0 . 3 1 0 #ccrued E53enses
2 1 0 . 3 2 0 *iscellaneous Payable
&rade Payables
PhilHealth Pre(iu( Payable
BALANCE SHEET
Page 4
2 2 0 0 0 0 0 Non-Current Li!i"ities
2 2 0 1 0 0 0 1on-Current Liabilities
2 2 0 1 1 0 0 ,ubordinated Liability - 1on-Current Portion
2 2 0 1 1 1 0 Loans Payable - 1on-Current Portion
2 2 0 1 1 2 0 1otes Payable 6 1on-Current Portion
2 2 0 1 1 3 0 Bonds Payable 6 1on-Current Portion
2 2 0 2 0 0 0 -e'erred &a5 Liability
2 2 0 3 0 0 0 "etire(ent Liability
2 2 0 ! 0 0 0 +bliation under Finance Lease
2 2 0 $ 0 0 0 "edee(able Pre'erred ,hares
2 2 0 % 0 0 0 Provisions- Lon-ter(
2 2 0 . 0 0 0 +ther 1on-current Liabilities
E#UIT$ %000000-%999999
3 1 0 0 0 0 0 Equity #ttributable to ,hareholders o' the Parent
3 1 0 1 0 0 0 ,hare Ca3ital
3 1 0 1 1 0 0 Co((on ,hare Ca3ital
3 1 0 1 1 1 0 ,ubscribed Co((on ,hare Ca3ital
3 1 0 1 1 2 0 ,ubscri3tion "eceivable-Co((on ,hares
3 1 0 1 1 3 0 Pre'erence ,hare Ca3ital 6 1on-Cu(ulative
3 1 0 1 1 ! 0 ,ubscribed Pre'erence ,hare 6 1on-Cu(ulative
3 1 0 1 1 $ 0 ,ubscri3tion "eceivable - Pre'erence ,hares - 1on-Cu(ulative
3 1 0 1 1 % 0 Pre'erence ,hare Ca3ital - Cu(ulative
3 1 0 1 1 . 0 ,ubscribed Pre'erence share Ca3ital
3 1 0 1 1 / 0 ,ubscri3tion "eceivable - Pre'erence ,hares-Cu(ulative
3 1 0 1 1 0 0 ,tock -ividend -istributable
3 2 0 0 0 0 0 "eserves
3 2 0 1 0 0 0 ,hare Pre(iu(
3 2 0 2 0 0 0 -onated Ca3ital
3 2 0 3 0 0 0 -e3osit 'or Future ,ubscri3tion
3 2 0 ! 0 0 0 "evaluation "eserves
3 2 0 $ 0 0 0 +3tion Pre(iu( on Convertible Bonds
3 2 0 % 0 0 0 1et ?nreali;ed =ains@ :Losses< on #F, 2nvest(ents
3 2 0 . 0 0 0 Cu(ulative &ranslation #dAust(ent
3 3 0 0 0 0 0 &reasury ,hares :&,<
3 3 0 1 0 0 0 Co((on ,hares :&,<
3 3 0 2 0 0 0 Pre'erence ,hares - Cu(ulative :&,<
3 3 0 3 0 0 0 Pre'erence ,hares - 1on-Cu(ulative :&,<
3 ! 0 0 0 0 0 "etained Earnins
3 ! 0 1 0 0 0 "etained Earnins 6 #33ro3riated-"eserve Fund
3 ! 0 2 0 0 0 "etained Earnins - #33ro3riated-+thers
3 ! 0 3 0 0 0 "etained Earnins@ :-e'icit <- ?na33ro3riated
3 ! 0 ! 0 0 0 Prior Period #dAust(ents
3 $ 0 0 0 0 0 *inority 2nterest
INCOME STATEMENT
Page 5
RE&ENUES '000000-'999999
! 1 0 1 0 0 0 Co((ission "evenue
! 1 0 2 0 0 0 +ther "evenues
! 1 0 2 1 0 0 "ental "evenue
! 1 0 2 1 1 0 -ividend "evenue
! 1 0 2 1 2 0 2nterest "evenue
! 1 0 2 1 3 0 =ain@ :Loss< on ,ale o' Financial #ssets at Fair 4alue throuh Pro'it or Loss
! 1 0 2 1 ! 0 ?nreali;ed *arket =ain@ :Loss< on Financial assets at Fair 4alue throuh Pro'it or Loss
! 1 0 2 1 $ 0 Forein E5chane =ain@ :Loss<
! 1 0 2 1 % 0 ?nreali;ed 'orein E5chane =ain@:Loss<
! 1 0 2 1 . 0 =ain@ :Loss< on ,ale o' +ther #ssets
! 1 0 2 1 / 0 *iscellaneous "evenues
! 1 0 2 1 0 0 ,hare o' Pro'it@:Loss< o' #ssociates
! 1 0 2 2 0 0 ,hare o' Pro'it@:Loss< in 7oint 4entures
COST OF SER&ICE (000000-(999999
$ 1 0 1 0 0 0 Co((ission E53enses
$ 1 0 2 0 0 0 ,alaries and Bene'its- +3erations
$ 1 0 2 1 0 0 ,alaries and >aes- +3erations
$ 1 0 2 1 1 0 13th *onth 9 Co(3ensation- "elated Bene'its- +3erations
$ 1 0 2 1 2 0 E(3loyeesB >el'are-+3erations
$ 1 0 2 1 3 0 ,,, Contributions- +3erations
$ 1 0 2 1 ! 0
$ 1 0 2 1 $ 0 EC Contributions- +3erations
$ 1 0 2 1 % 0 H-*F Fund Contributions- +3erations
$ 1 0 2 1 . 0 E(3loyee "etire(ent Cost- +3erations
$ 1 0 3 0 0 0 ,tock E5chane -ues and Fees
$ 1 0 ! 0 0 0 Central -e3ository Fees E53enses
$ 1 0 $ 0 0 0 "esearch Fees
OPERATING E)PENSES *000000-*999999
% 1 0 0 0 0 0 #d(inistrative E53enses
% 1 0 1 0 0 0
% 1 0 1 1 0 0
% 1 0 1 1 1 0
% 1 0 1 1 2 0
% 1 0 1 1 3 0
% 1 0 1 1 ! 0
% 1 0 1 1 $ 0
% 1 0 1 1 % 0
% 1 0 1 1 . 0
% 1 0 2 0 0 0 &rainins and ,e(inars
% 1 0 3 0 0 0 *anae(ent Bonus
% 1 0 ! 0 0 0 &rans3ortation and &ravel
% 1 0 $ 0 0 0 *eetins and Con'erences
% 1 0 % 0 0 0 Entertain(ent8 #(use(ent and "ecreation
% 1 0 . 0 0 0 *anae(ent Fees
% 1 0 / 0 0 0 Pro'essional Fees
% 1 0 0 0 0 0 -irectorsB Fees
% 1 1 0 0 0 0 "ent
% 1 1 1 0 0 0 ?tilities
PhilHealth Contributions- +3erations
Co(3ensation and Bene'its- #d(in
,alaries and >aes- #d(in
13th *onth 9 +ther Co(3ensation- "elated Bene'its- #d(in
E(3loyeesB >el'are- #d(in
,,, Contributions- #d(in
PhilHealth Contributions- #d(in
EC Contributions- #d(in
H-*F Fund Contributions- #d(in
E(3loyee "etire(ent Cost- #d(in
INCOME STATEMENT
Page 6
% 1 1 2 0 0 0 2nsurance
% 1 1 3 0 0 0 +''ice ,u33lies
% 1 1 ! 0 0 0 Postae8 &ele3hone 9 Co((unication
% 1 1 $ 0 0 0
% 1 1 % 0 0 0 =as 9 +il
% 1 1 . 0 0 0 "e3airs 9 *aintenance
% 1 1 / 0 0 0 #dvertisin 9 Pro(otions
% 1 1 0 0 0 0 Bank Chares
% 1 2 0 0 0 0 Photoco3ies
% 1 2 1 0 0 0 ,ubscri3tion and Periodicals
% 1 2 2 0 0 0 Condo(iniu( -ues and Fees
% 1 2 3 0 0 0 &a5es 9 Licenses
% 1 2 ! 0 0 0 +ther +3eratin E53enses
% 2 0 0 0 0 0 -e3reciation and #(orti;ation
% 2 0 1 0 0 0 -e3reciation- Leasehold 2(3rove(ents
% 2 0 2 0 0 0 -e3reciation- Buildin
% 2 0 3 0 0 0 -e3reciation- Condo(iniu(
% 2 0 ! 0 0 0 -e3reciation- Furniture8 Fi5tures 9 Equi3(ent
% 2 0 $ 0 0 0 -e3reciation- &rans3ortation Equi3(ent
% 2 0 % 0 0 0 -e3reciation- "evaluation
% 2 0 . 0 0 0 -e3reciation- +thers- Pro3erty8 Plant 9 Equi3(ent
% 2 0 / 0 0 0 #(orti;ation- 2ntanible #ssets
% 3 0 0 0 0 0 Provision 'or Credit Losses
% 3 0 1 0 0 0 Provision 'or Credit Losses- "eceivables 'ro( Custo(ers- Cash #ccounts
% 3 0 2 0 0 0 Provision 'or Credit Losses- "eceivables 'ro( Custo(ers- *arin #ccounts
% 3 0 3 0 0 0 Provision 'or Credit Losses- +ther &rade "eceivables
% ! 0 0 0 0 0 2(3air(ent Losses
% ! 0 1 0 0 0 2(3air(ent Losses-2nvest(ents
% ! 0 2 0 0 0 2(3air(ent Losses- 2nvest(ent Pro3erty
% ! 0 3 0 0 0 2(3air(ent Losses- Pro3erty8 Plant 9 Equi3(ent
% ! 0 ! 0 0 0 2(3air(ent Losses- 2ntanible #ssets
% ! 0 $ 0 0 0 2(3air(ent Losses- +ther 1on-Current #ssets
% $ 0 0 0 0 0 2nterest E53ense
% % 0 0 0 0 0 *iscellaneous E53ense
% . 0 0 0 0 0 Provision 'or 2nco(e &a5
% . 0 1 0 0 0 Provision 'or 2nco(e &a5- "eular Cor3orate 2nco(e &a5 :"C2&<
% . 0 2 0 0 0 Provision 'or 2nco(e &a5- -e'erred
% . 0 3 0 0 0 Provision 'or 2nco(e &a5-*ini(u( Cor3orate 2nco(e &a5 :*C2&<
% . 0 ! 0 0 0 Provision 'or 2nco(e &a5- Final
,ecurity8 *essenerial 9 7anitorial