IC-FEDS DATABASE

ENTITY RELATIONSHIP DIAGRAMS

Financial Examination Group

Brokers Division

Annual Submission and Examination of Financial Condition/Standing

Summaries
id	name	account_type
1	Cash Restricted - Clients' Money Account	Assets
2	Cash and Cash Equivalents	Assets
3	Receivable from Insurance Companies' Clients	Assets
4	Receivable from Ceding Company	Assets
5	Receivable from HMOs' Members	Assets
6	Commission Receivable	Assets
7	Other Receivables	Assets
8	Subscriptions Receivable	Assets
9	Prepayments	Assets
10	Financial Assets At Fair Value Through Profit or Loss	Assets
11	Held to Collect (HTC) Investments	Assets
12	Financial Assets at Other Comprehensive Income	Assets
13	Derivative Assets Held for Hedging	Assets
14	Loans and Receivable	Assets
15	Investment in Associates	Assets
16	Investment in Joint Ventures	Assets
17	Investment Property	Assets
18	Property and Equipment	Assets
19	Post-Employment Defined Benefit Assets	Assets
20	Deferred Tax Asset	Assets
21	Intangible Assets	Assets
22	Other Assets	Assets
23	Payable to Insurance Companies	Liability
24	Payable to Reinsurer	Liability
25	Payable to Ceding Companies	Liability
26	Payable to Insured	Liability
27	Payable to HMO Provider	Liability
28	Other Payables	Liability
29	SSS/ECC/PAG-IBIG/PHILHEALTH Premium Contributions Payable	Liability
30	Taxes Payable	Liability
31	Management Fee Payable	Liability
32	Notes Payables	Liability
33	Loan Payable	Liability
34	Finance Lease Liabilities	Liability
35	Post-Employment Benefits Obligation	Liability
36	Deferred Tax Liability	Liability
37	Derivative Liabilities Held for Hedging	Liability
38	Other Liabilities	Liability
39	Share Capital	Equity
40	Subscribed Share Capital	Equity
41	Capital Paid in Excess of Par	Equity
42	Retained Earnings	Equity
43	Treasury Share	Equity
44	Reserves	Equity
45	Contingency Surplus	Equity
46	Revaluation Surplus	Equity
47	Commission Income	Income
48	Interest Income	Income
49	Dividend Income	Income
50	Rental Income	Income
51	Gain/Loss on Sale of Investments	Income
52	Gain/Loss on Sale of Property and Equipment	Income
53	Miscellaneous Income	Income
54	Cost of Services	Expense
55	Administrative Expenses	Expense
56	Donation and Contribution	Expense
57	Miscellaneous Expense	Expense
58	Provision for Income Tax	Expense

Schedules
id	name	summary_id
1	Clients' Money on Hand	1
2	Clients' Money in Bank	1
3	Money Market Instruments	2
4	Cash in Bank	2
5	Cash Equivalents	2
6	Receivable from Insurance Companies' Clients	3
7	Receivable from Ceding Company	3
8	Receivable from HMOs' Members	3
9	Commission Receivable from Insured	6
10	Commission Receivable from Insurance Companies	6
11	Commission Receivable from Reinsurer	6
12	Commission Receivable from Ceding Company	6
13	Commission Receivable - Others	6
14	Accounts Receivable	7
15	Notes Receivable	7
16	Interest Receivable	7
17	Dividend Receivable	7
18	Receivables - Others	7
19	Allowance for Impairment Losses	7
20	Subscriptions Receivable	8
21	Prepaid Rent	9
22	Prepaid Value-Added Tax (VAT)	9
23	Creditable Withholding Tax	9
24	Financial Assets At Fair Value Through Profit or Loss	10
25	Held to Collect (HTC) Investments	11
26	Financial Assets at Other Comprehensive Income	12
27	Fair Value Hedge	13
28	Cash Flow Hedge	13
29	Hedges of a Net Investment in Foreign Operation	13
30	Loans and Receivable	14
31	Investment in Associates	15
32	Investment in Joint Ventures	16
33	Investment Property - Land	17
34	Investment Property - Building and Building Improvements	17
35	Investment Property - Foreclosed Properties	17
36	Land	18
37	Building and Building Improvements	18
38	Leasehold Improvements	18
39	IT Equipment	18
40	Transportation Equipment	18
41	Office Furniture, Fixtures and Equipment	18
42	Property and Equipment under Lease	18
43	Other Equipment	18
44	Revaluation Increment	18
45	Post-Employment Defined Benefit Assets	19
46	Deferred Tax Asset	20
47	Intangible Assets	21
48	Other Assets	22
49	Payable to Insurance Companies	23
50	Payable to Reinsurer	24
51	Payable to Ceding Companies	25
52	Payable to Insured	26
53	Payable to HMO Provider	27
54	Accounts Payable	28
55	Lease Liability	28
56	Dividends Payable	28
57	Other Payables	28
58	SSS Premiums Payable	29
59	SSS Loans Payable	29
60	PAG-IBIG Premiums Payable	29
61	PAG-IBIG Loans Payable	29
62	Income Tax Payable	30
63	Withholding Tax Payable	30
64	Value-Added Tax (VAT) Payable	30
65	Other Taxes and Licenses Payable	30
66	Management Fee Payable	31
67	Notes Payables	32
68	Loan Payable	33
69	Finance Lease Liabilities	34
70	Post-Employment Benefits Obligation	35
71	Deferred Tax Liability	36
72	Fair Value Hedge	37
73	Cash Flow Hedge	37
74	Hedges of a Net Investment Foreign Operation	37
75	Deferred Income	38
76	Others	38
77	Preferred Shares	39
78	Common Shares	39
79	Subscribed Share Capital	40
80	Capital Paid in Excess of Par	41
81	Appropriated Retained Earnings	42
82	Unappropriated Retained Earnings	42
83	Treasury Share	43
84	Reserve for Financial Assets at Other Comprehensive Income	44
85	Reserve for Cash Flow Hedge	44
86	Reserve for Hedge of a Net Investment in Foreign Operations	44
87	Cumulative Foreign Currency Translation	44
88	Contingency Surplus	45
89	Revaluation Surplus	46
90	Commission Income from Insurance Companies	47
91	Commission Income from Insureds	47
92	Commission Income - Others	47
93	Interest Income	48
94	Dividend Income	49
95	Rental Income	50
96	Gain/Loss on Sale of Investments	51
97	Gain/Loss on Sale of Property and Equipment	52
98	Miscellaneous Income	53
99	Representation and Entertainment	54
100	Transportation and Travel Expenses	54
101	Management Fee Expense	54
102	Other Expenses	54
103	Salaries and Wages Benefits	55
104	Professional and Technical Development	55
105	Professional Fees	55
106	Taxes and Licenses	55
107	Rental Expense	55
108	Utilities Expense	55
109	Depreciation and Amortization	55
110	Repairs and Maintenance	55
111	Insurance Expense	55
112	Advertising and Promotions	55
113	Bank Charges	55
114	Donation and Contribution	56
115	Miscellaneous Expense	57
116	Provision for Income Tax - Final	58
117	Provision for Income Tax - Current	58
118	Provision for Income Tax - Deferred	58

Forms
id	schedule_id	form_name
1	1	Clients' Money on Hand - Premiums
2	1	Clients' Money on Hand - Claims
3	1	Clients' Money on Hand - HMO Fees
4	2	Clients' Money in Bank - Premiums
5	2	Clients' Money in Bank - Claims
6	2	Clients' Money in Bank - HMO Fees
7	3	Undeposited Collection
8	3	Petty Cash Fund
9	3	Revolving Fund
10	3	Other Funds
11	4	Cash in Bank - Current
12	4	Cash in Bank - Savings
13	5	Time Deposits
14	5	Money Market Instruments
15	5	Cash Equivalent - Others
16	6	Receivable from Insurance Companies' Clients
17	7	Receivable from Ceding Company
18	8	Receivable from HMOs' Members
19	9	Commission Receivable from Insured
20	10	Commission Receivable from Insurance Companies - Direct Payment
21	10	Commission Receivable from Insurance Companies - Indirect Payment
22	11	Commission Receivable from Reinsurer- Direct Payment
23	11	Commission Receivable from Reinsurer - Indirect Payment
24	12	Commission Receivable from Ceding Company
25	13	Commission Receivable - Others
26	14	Advances to Officers and Employees
27	14	Rental Receivable
28	15	Notes Receivable
29	16	Interest Receivable
30	17	Dividend Receivable
31	18	Receivables - Others
32	19	Allowance for Impairment Losses
33	20	Subscriptions Receivable
34	21	Prepaid Rent
35	22	Prepaid Value-Added Tax (VAT)
36	23	Creditable Withholding Tax
37	24	Financial Assets At Fair Value Through Profit or Loss
38	25	Held to Collect (HTC) Investments
39	26	Financial Assets at Other Comprehensive Income
40	27	Fair Value Hedge
41	28	Cash Flow Hedge
42	29	Hedges of a Net Investment in Foreign Operation
43	30	Loans and Receivable
44	31	Investment in Associates
45	32	Investment in Joint Ventures
46	33	Investment Property - Land
47	34	Investment Property - Building
48	34	Investment Property - Building Improvements
49	35	Investment Property - Foreclosed Properties
50	36	Land
51	37	Building
52	37	Building Improvements
53	38	Leasehold Improvements
54	39	IT Equipment
55	40	Transportation Equipment
56	41	Office Furniture, Fixtures and Equipment
57	42	Property and Equipment under Lease
58	43	Other Equipment
59	44	Revaluation Increment
60	45	Post-Employment Defined Benefit Assets
61	46	Deferred Tax Asset
62	47	Intangible Assets
63	48	Other Assets
64	49	Payable to Insurance Companies
65	50	Payable to Reinsurer
66	51	Payable to Ceding Companies
67	52	Payable to Insured
68	53	Payable to HMO Provider
69	54	Accounts Payable
70	55	Lease Liability
71	56	Dividends Payable
72	57	Other Payables
73	58	SSS Premiums Payable
74	59	SSS Loans Payable
75	60	PAG-IBIG Premiums Payable
76	61	PAG-IBIG Loans Payable
77	62	Income Tax Payable
78	63	Withholding Tax Payable
79	64	Value-Added Tax (VAT) Payable
80	65	Other Taxes and Licenses Payable
81	66	Management Fee Payable
82	67	Notes Payables
83	68	Loan Payable
84	69	Finance Lease Liabilities
85	70	Post-Employment Benefits Obligation
86	71	Deferred Tax Liability
87	72	Fair Value Hedge
88	73	Cash Flow Hedge
89	74	Hedges of a Net Investment Foreign Operation
90	75	Deferred Income
91	76	Others
92	77	Preferred Shares
93	78	Common Shares
94	79	Subscribed Share Capital
95	80	Capital Paid in Excess of Par
96	81	Appropriated Retained Earnings
97	82	Unappropriated Retained Earnings
98	83	Treasury Share
99	84	Reserve for Financial Assets at Other Comprehensive Income
100	85	Reserve for Cash Flow Hedge
101	86	Reserve for Hedge of a Net Investment in Foreign Operations
102	87	Cumulative Foreign Currency Translation
103	88	Contingency Surplus
104	89	Revaluation Surplus
105	90	Commission Income from Insurance Companies
106	91	Commission Income from Insureds
107	92	Commission Income - Others
108	93	Interest Income
109	94	Dividend Income
110	95	Rental Income
111	96	Gain/Loss on Sale of Investments
112	97	Gain/Loss on Sale of Property and Equipment
113	98	Miscellaneous Income
114	99	Representation and Entertainment
115	100	Transportation and Travel Expenses
116	101	Management Fee Expense
117	102	Other Expenses
118	103	Salaries and Wages
119	103	13th Month/Bonuses/Incentives
120	103	SSS/EC/PAG-IBIG/PHILHEALTH Contributions
121	103	Post-Employment Benefit Expense
122	103	Other Employee Benefits
123	104	Professional and Technical Development
124	105	Professional Fees
125	106	Taxes and Licenses
126	107	Rental Expense
127	108	Utilities Expense
128	109	Depreciation and Amortization
129	110	Repairs and Maintenance - Labor
130	110	Repairs and Maintenance - Materials
131	111	Insurance Expense
132	112	Advertising and Promotions
133	113	Bank Charges
134	114	Donation and Contribution
135	115	Miscellaneous Expense
136	116	Provision for Income Tax - Final
137	117	Provision for Income Tax - Current
138	118	Provision for Income Tax - Deferred

Computed Attributes
id	form_id	attribute
1	1	balance
2	2	balance
3	3	balance
4	4	account_balance
5	5	translated_balance
6	6	account_balance
7	7	balance
8	8	balance
9	9	balance
10	10	balance
11	11	translated_balance
12	12	translated_balance
13	13	account_balance
14	14	amount
15	15	amount
16	16	amount
17	17	amount
18	18	amount
19	19	amount
20	20	amount
21	21	amount
22	22	amount
23	23	amount
24	24	amount
25	25	amount
26	26	amount
27	27	amount
28	28	amount
29	29	amount
30	30	amount
31	31	amount
32	32	amount
33	33	amount
34	34	amount
35	35	amount
36	36	amount
37	37	total_fair_market_value
38	38	total_fair_market_value
39	39	total_fair_market_value
40	40	amount
41	41	amount
42	42	amount
43	43	amount
44	44	amount
45	45	amount
46	46	fair_value
47	47	fair_value
48	48	fair_value
49	49	fair_value
50	50	fair_value
51	51	fair_value
52	52	fair_value
53	53	net_book_value
54	54	net_book_value
55	55	net_book_value
56	56	net_book_value
57	57	net_book_value
58	58	net_book_value
59	59	net_book_value
60	60	present_value_of_benefit_obligation
61	61	amount
62	62	net_book_value
63	63	amount
64	64	amount
65	65	amount
66	66	amount
67	67	amount
68	68	amount
69	69	amount
70	70	amount
71	71	amount
72	72	amount
73	73	amount
74	74	amount
75	75	amount
76	76	amount
77	77	amount
78	78	amount
79	79	amount
80	80	amount
81	81	amount
82	82	amount
83	83	amount
84	84	amount
85	85	present_value_of_benefit_obligation
86	86	amount
87	87	amount
88	88	amount
89	89	amount
90	90	amount
91	91	amount
92	92	total_share_capital
93	93	total_share_capital
94	94	amount
95	95	amount
96	96	amount
97	97	amount
98	98	amount
99	99	amount
100	100	amount
101	101	amount
102	102	amount
103	103	amount
104	104	amount
105	105	amount
106	106	amount
107	107	amount
108	108	amount
109	109	amount
110	110	amount
111	111	amount
112	112	amount
113	113	amount
114	114	amount
115	115	amount
116	116	amount
117	117	amount
118	118	amount
119	119	amount
120	120	amount
121	121	amount
122	122	amount
123	123	amount
124	124	amount
125	125	amount
126	126	amount
127	127	amount
128	128	amount
129	129	amount
130	130	amount
131	131	amount
132	132	amount
133	133	Amount
134	134	amount
135	135	amount
136	136	amount
137	137	amount
138	138	amount

Quarterly Submission and Monitoring of Client Money’s Compliance

Business Lines
id	name
1	Life Insurance
2	Fire Insurance
3	Marine Cargo
4	Marine Hull
5	Aviation
6	Fidelity and Surety
7	Motor Insurance
8	Health Insurance
9	HMO
10	Accident
11	Engineering
12	Miscellaneous

HMO Division

Annual Submission and Examination of Financial Statements

SFP Chart of Accounts
id	level_id	parent_id	account_name
1	0	-	ASSETS
2	1	1	Current Assets
3	2	2	Cash and Cash Equivalents
4	3	3	Cash on Hand
5	4	4	Undeposited Collections
6	4	4	Petty Cash Fund
7	4	4	Revolving Fund
8	4	4	Commission Fund
9	4	4	Other Funds
10	3	3	Cash in Banks
11	4	10	Current - Peso
12	4	10	Current - Foreign
13	4	10	Savings - Peso
14	4	10	Savings - Foreign
15	3	3	Cash Equivalents
16	3	10	Time Deposits
17	3	10	Money Market Instruments
18	3	10	Others
19	2	3	Short-term Cash lnvestments
20	2	2	Administrative Service Only (ASO) Cash Fund
21	2	2	Trade and Other Receivables
22	3	21	Trade Receivables
23	4	22	Membership Fee Receivable
24	4	22	Riders Fee Receivable
25	4	22	Deposit to Healthcare Providers
26	4	22	Due from ASO Accounts
27	4	22	Allowance for Bad Debts
28	3	21	Other Receivables
29	4	28	Notes Receivable
30	4	28	Interest Receivable
31	4	28	Advances to Officers and Employees
32	4	28	Due from Officers and Employees
33	4	28	Due from Related Parties
34	4	28	Others
35	4	28	Allowance for Bad Debts
36	2	2	Financial Assets at Fair Value Through Profit or Loss
37	3	36	Securities Held for Trading
38	4	37	Trading Debt Securities - Government
39	4	37	Trading Debt Securities - Private
40	4	37	Trading Equity Securities
41	4	37	Mutual, Unit Investment Trust, Real Estate Investment Trusts and Other Funds
42	3	36	Financial Assets Designated at Fair Value Through Profit or Loss (FVPL)
43	4	42	Debt Securities - Government
44	4	42	Debt Securities - Private
45	4	42	Equity Securities
46	4	42	Mutual Funds and Unit Investment Trusts
47	4	42	Real Estate Investment Trusts
48	4	42	Others
49	2	2	Held-to-Maturity (HTM) Investments - Current Portion
50	3	49	HTM Debt Securities - Government - Current Portion
51	4	50	Unamortized (Discount)/Premium
52	4	50	HTM Debt Securities - Private - Current Portion
53	4	50	Unamortized (Discount)/Premium
54	4	50	Allowance for Impairment Losses
55	3	49	Available-for-Sale (AFS) Financial Assets - Current Portion
56	4	55	AFS Debt Securities - Government - Current Portion
57	4	55	Unamortized (Discount)/Premium
58	4	55	AFS Debt Securities - Private - Current Portion
59	4	55	Unamortized (Discount)/Premium
60	4	55	AFS Equity Securities - Current Portion
61	4	55	Allowance for Impairment Losses
62	2	2	Mutual Funds and Unit Investment Trusts - Current Portion
63	3	62	Real Estate Investment Trusts - Current Portion
64	4	64	Others - Current Portion
65	3	62	Prepayments
66	4	64	Supplies
67	3	62	Prepaid Commissions
68	2	2	Prepaid Rent
69	3	68	Prepaid Taxes
70	4	69	Others
71	3	68	Other Current Assets
72	4	71	Non-current Assets
73	3	68	Held-to-Maturity (HTM) Investments - Non-Current Portion
74	3	68	HTM Debt Securities - Government - Non-Current Portion
75	3	68	Unamortized (Discount)/Premium
76	3	68	HTM Debt Securities - Private - Non-Current Portion
77	3	68	Unamortized (Discount)/Premium
78	2	2	Allowance for Impairment Losses
79	3	78	Available-for-Sale (AFS) Financial Assets - Non-Current Portion
80	3	78	AFS Debt Securities - Government - Non-Current Portion
81	3	78	Unamortized (Discount)/Premium
82	3	78	AFS Debt Securities - Private - Non-Current Portion
83	3	78	Unamortized (Discount)/Premium
84	2	2	AFS Equity Securities - Non-Current Portion
85	1	1	Allowance for Impairment Losses
86	2	85	Mutual Funds and Unit Investment Trusts - Non-Current Portion
87	3	86	Real Estate Investment Trusts - Non-Current Portion
88	4	87	Others - Non-Current Portion
89	3	86	Investments in Subsidiaries, Associates and Joint Ventures
90	4	89	Investment in Subsidiaries
91	3	86	Investment in Associates
92	2	85	Investment in Joint Ventures
93	3	92	Property and Equipment
94	4	93	Land - At Cost
95	3	92	Building and Building Improvements - At Cost
96	4	95	Accumulated Depreciation - Building and Building Improvements
97	3	92	Leasehold Improvements - At Cost
98	3	92	Accumulated Depreciation - Leasehold Improvements
99	3	92	IT Equipment - At Cost
100	3	92	Accumulated Depreciation - IT Equipment
101	3	92	Transportation Equipment - At Cost
102	2	85	Accumulated Depreciation - Transportation Equipment
103	3	102	Office Furniture, Fixtures and Equipment - At Cost
104	3	102	Accumulated Depreciation - Office Furniture, Fixtures and Equipemnt
105	3	102	Medical Equipment
106	2	85	Accumulated Depreciation - Medical Equipment
107	3	106	Property and Equipment Under Finance Lease
108	3	106	Accumulated Depreciation - P&E under Finance Lease
109	4	108	Revaluation Increment
110	3	106	Accumulated Depreciation - Revaluation Increment
111	4	110	Investment Property
112	3	106	Land - At Cost
113	4	112	Building and Building Improvements - At Cost
114	3	106	Accumulate Depreciation - Building and Building Improvements
115	4	114	Accumulated Impairment Losses
116	3	106	Land - At Fair Value
117	4	117	Building and Building Improvements - At Fair Value
118	3	106	Foreclosed Properties
119	4	118	Intangible Assets
120	3	106	Deferred Tax Assets
121	4	120	Other Non-Current Assets
122	3	106	Miscellaneous Deposits
123	4	122	Deferred Input VAT
124	2	85	Retirement Pension Asset
125	3	124	Others
126	3	124	LIABILITIES
127	4	126	Current Liabilities
128	3	124	HMO Agreement Liabilities
129	3	124	HMO Agreement Reserves
130	3	124	Claims Reserve
131	3	124	Due and Unpaid (D&U) Claims
132	2	85	In Course of Settlement (ICOS)
133	2	85	Resisted Claims
134	2	85	Incurred but not Reported (IBNR)
135	3	134	Claims Handling Expense
136	3	134	Membership Fee Reserves
137	3	134	Other Reserves
138	3	134	Deficiency Reserves
139	0	-	Agreement Reserves
140	1	139	ASO Reserves
141	2	140	Administrative Service Only (ASO) Funds
142	3	141	Unearned Administrative Fee Reserves (UAFR)
143	4	142	Fund Withdrawals
144	5	143	Liabilities Due to Insurance and Providers
145	5	143	Commission Payable
146	5	143	Accounts Payable
147	5	143	SSS Premium Payable
148	5	143	SSS Loans Payable
149	4	142	Pag-Ibig Premiums Payable
150	4	142	Pag-Ibig Loans Payable
151	5	150	PhilHealth Premiums Payable
152	5	150	Other Accounts Payable
153	3	141	Due to Related Parties
154	4	153	Accrued Expenses
155	4	153	Accrued Utilities
156	4	153	Accrued Services
157	2	140	Accrued Interest
158	2	140	Notes Payable - Current Portion
159	2	140	Dividends Payable
160	3	159	Taxes Payable
161	3	159	Value-added Tax (VAT) Payable
162	3	159	Withholding Taxes Payable
163	3	159	Income Tax Payable
164	3	159	Other Current Liabilities
165	3	159	Non-current Liabilities
166	2	140	Notes Payable - Non-current Portion
167	2	140	Pension Benefit Obligation
168	3	167	Deferred Tax Liability
169	3	167	Other Non-current Liabilities
170	3	167	EQUITY
171	2	140	Share Capital
172	2	140	Preferred Share Capital
173	2	140	Common Share Capital
174	3	173	Subscribed Share Capital
175	3	173	Subscribed Preferred - Shares
176	3	173	Subscription Receivable - Preferred Shares
177	2	140	Subscribed Common Share Capital
178	1	139	Subscription Receivable - Common Shares
179	2	178	Share Dividend Distributable
180	2	178	Capital Paid In Excess of Par
181	2	178	Retained Earnings (Deficit)
182	2	178	Retained Earnings - Appropriated
183	0	-	Retained Earnings - Unappropriated
184	1	183	Reserves
185	2	186	Deposit for Future Subscription
186	2	186	Revaluation Reserves
187	1	183	Net Unrealized Gains (Losses) on AFS Investments
188	2	187	Cumulative Translation Adjustment
189	2	187	Treasury Shares
190	2	187
191	2	187
192	1	183	3 Share Dividend Distributable
193	1	183	4. Capital Paid in Excess of Par
194	1	183	4 Retained Earnings (Deficit)
195	2	194	4.1 Retained Earnings - Appropriated
196	2	194	4.2 Retained Earnings - Unappropriated
197	1	183	5. Reserves
198	2	197	5.1 Deposit for Future Subscription
199	2	197	5.2 Revaluation Reserves
200	2	197	5.3 Net Unrealized Gains (Losses) on AFS Investments
201	2	197	5.4 Cumulative Translation Adjustments
202	1	183	6. Treasure Share

SCI Chart of Accounts
id	level_id	parent_id	account_name
1	0	-	Comprehensive Income
2	1	1	Other Comprehensive Income
3	1	1	Net Income After Taxes
4	2	2	Unrealized Gains (Losses) on Investments
5	2	2	Unrealized Foreign Exchange on Gain (Loss)
6	3	3	Provision for Income Taxes
7	3	3	Net Income Before Taxes
8	4	7	Income (Loss) from Operations
9	4	7	Other Income (Expenses)
10	5	9	Dividend Income
11	5	9	Interest Income
12	5	9	Gain(Loss) on Sale of Property and Equipment
13	5	9	Gain(Loss) On Sale of Investments
14	5	9	Foreign Exchange Gain (Loss)
15	5	9	Other Revenues
16	5	9	Interest Expense
17	5	8	Operating Expenses
18	5	8	Gross Profit
19	6	17	Commision Expenses
20	6	17	Salaries And Wages
21	6	17	SSS Contributions
22	6	17	Philhealth Contributions
23	6	17	Pag-Ibig Contribution
24	6	17	Employees Compensation And Maternity Contributions
25	6	17	Hospitalization Contribution
26	6	17	Medical Supplies
27	6	17	Employee’s Welfare
28	6	17	Employee Benefits
29	6	17	Post-Employment Benefit Cost
30	6	17	Professional and Technical Development
31	6	17	Representation and Entertainment
32	6	17	Transportation and Travel Expenses
33	6	17	Investment Management Fees
34	6	17	Director's Fees and Allowances
35	6	17	Corporate Secretary's Fees
36	6	17	Auditors' Fees
37	6	17	Actuarial Fees
38	6	17	Service Fees
39	6	17	Legal Fees
40	6	17	Association Dues
41	6	17	Light and Water
42	6	17	Communication and Postage
43	6	17	Printing, Stationery and Supplies
44	6	17	Books and Periodicals
45	6	17	Advertising and Promotions
46	6	17	Contributions and Donations
47	6	17	Rental Expense
48	6	17	Insurance Expenses
49	6	17	Taxes and Licenses
50	6	17	Bank Charges
51	6	17	Repairs and Maintenance - Materials
52	6	17	Repairs and Maintenance - Labor
53	6	17	Depreciation and Amortization
54	6	17	Share in Profit/Loss of Associates and Joint Ventures
55	6	17	Provision for Impairment Losses
56	6	17	Miscellaneous Expenses
57	6	18	Healthcare Benefits and Claims
58	6	18	Revenues Earned
59	7	57	Medical Services
60	7	57	Hospitalization
61	7	57	Hospital Professional Fees
62	7	57	Other Benefits and Claims
63	7	58	Membership Fees
64	7	58	Enrolment Fees
65	7	58	Administrative Fees

Quarterly Submission and Examination of Interim Financial Statements

SFP Chart of Accounts
id	level_id	parent_id	account_name
1	0	-	ASSETS
2	1	1	Current Assets
3	2	2	Cash and Cash Equivalents
4	3	3	Cash on Hand
5	4	4	Undeposited Collections
6	4	4	Petty Cash Fund
7	4	4	Revolving Fund
8	4	4	Commission Fund
9	4	4	Other Funds
10	3	3	Cash in Banks
11	4	10	Current - Peso
12	4	10	Current - Foreign
13	4	10	Savings - Peso
14	4	10	Savings - Foreign
15	3	3	Cash Equivalents
16	3	10	Time Deposits
17	3	10	Money Market Instruments
18	3	10	Others
19	2	3	Short-term Cash lnvestments
20	2	2	Administrative Service Only (ASO) Cash Fund
21	2	2	Trade and Other Receivables
22	3	21	Trade Receivables
23	4	22	Membership Fee Receivable
24	4	22	Riders Fee Receivable
25	4	22	Deposit to Healthcare Providers
26	4	22	Due from ASO Accounts
27	4	22	Allowance for Bad Debts
28	3	21	Other Receivables
29	4	28	Notes Receivable
30	4	28	Interest Receivable
31	4	28	Advances to Officers and Employees
32	4	28	Due from Officers and Employees
33	4	28	Due from Related Parties
34	4	28	Others
35	4	28	Allowance for Bad Debts
36	2	2	Financial Assets at Fair Value Through Profit or Loss
37	3	36	Securities Held for Trading
38	4	37	Trading Debt Securities - Government
39	4	37	Trading Debt Securities - Private
40	4	37	Trading Equity Securities
41	4	37	Mutual, Unit Investment Trust, Real Estate Investment Trusts and Other Funds
42	3	36	Financial Assets Designated at Fair Value Through Profit or Loss (FVPL)
43	4	42	Debt Securities - Government
44	4	42	Debt Securities - Private
45	4	42	Equity Securities
46	4	42	Mutual Funds and Unit Investment Trusts
47	4	42	Real Estate Investment Trusts
48	4	42	Others
49	2	2	Held-to-Maturity (HTM) Investments - Current Portion
50	3	49	HTM Debt Securities - Government - Current Portion
51	4	50	Unamortized (Discount)/Premium
52	4	50	HTM Debt Securities - Private - Current Portion
53	4	50	Unamortized (Discount)/Premium
54	4	50	Allowance for Impairment Losses
55	3	49	Available-for-Sale (AFS) Financial Assets - Current Portion
56	4	55	AFS Debt Securities - Government - Current Portion
57	4	55	Unamortized (Discount)/Premium
58	4	55	AFS Debt Securities - Private - Current Portion
59	4	55	Unamortized (Discount)/Premium
60	4	55	AFS Equity Securities - Current Portion
61	4	55	Allowance for Impairment Losses
62	2	2	Mutual Funds and Unit Investment Trusts - Current Portion
63	3	62	Real Estate Investment Trusts - Current Portion
64	4	64	Others - Current Portion
65	3	62	Prepayments
66	4	64	Supplies
67	3	62	Prepaid Commissions
68	2	2	Prepaid Rent
69	3	68	Prepaid Taxes
70	4	69	Others
71	3	68	Other Current Assets
72	4	71	Non-current Assets
73	3	68	Held-to-Maturity (HTM) Investments - Non-Current Portion
74	3	68	HTM Debt Securities - Government - Non-Current Portion
75	3	68	Unamortized (Discount)/Premium
76	3	68	HTM Debt Securities - Private - Non-Current Portion
77	3	68	Unamortized (Discount)/Premium
78	2	2	Allowance for Impairment Losses
79	3	78	Available-for-Sale (AFS) Financial Assets - Non-Current Portion
80	3	78	AFS Debt Securities - Government - Non-Current Portion
81	3	78	Unamortized (Discount)/Premium
82	3	78	AFS Debt Securities - Private - Non-Current Portion
83	3	78	Unamortized (Discount)/Premium
84	2	2	AFS Equity Securities - Non-Current Portion
85	1	1	Allowance for Impairment Losses
86	2	85	Mutual Funds and Unit Investment Trusts - Non-Current Portion
87	3	86	Real Estate Investment Trusts - Non-Current Portion
88	4	87	Others - Non-Current Portion
89	3	86	Investments in Subsidiaries, Associates and Joint Ventures
90	4	89	Investment in Subsidiaries
91	3	86	Investment in Associates
92	2	85	Investment in Joint Ventures
93	3	92	Property and Equipment
94	4	93	Land - At Cost
95	3	92	Building and Building Improvements - At Cost
96	4	95	Accumulated Depreciation - Building and Building Improvements
97	3	92	Leasehold Improvements - At Cost
98	3	92	Accumulated Depreciation - Leasehold Improvements
99	3	92	IT Equipment - At Cost
100	3	92	Accumulated Depreciation - IT Equipment
101	3	92	Transportation Equipment - At Cost
102	2	85	Accumulated Depreciation - Transportation Equipment
103	3	102	Office Furniture, Fixtures and Equipment - At Cost
104	3	102	Accumulated Depreciation - Office Furniture, Fixtures and Equipment
105	3	102	Medical Equipment
106	2	85	Accumulated Depreciation - Medical Equipment
107	3	106	Property and Equipment Under Finance Lease
108	3	106	Accumulated Depreciation - P&E under Finance Lease
109	4	108	Revaluation Increment
110	3	106	Accumulated Depreciation - Revaluation Increment
111	4	110	Investment Property
112	3	106	Land - At Cost
113	4	112	Building and Building Improvements - At Cost
114	3	106	Accumulated Depreciation - Building and Building Improvements
115	4	114	Accumulated Impairment Losses
116	3	106	Land - At Fair Value
117	4	117	Building and Building Improvements - At Fair Value
118	3	106	Foreclosed Properties
119	4	118	Intangible Assets
120	3	106	Deferred Tax Assets
121	4	120	Other Non-Current Assets
122	3	106	Miscellaneous Deposits
123	4	122	Deferred Input VAT
124	2	85	Retirement Pension Asset
125	3	124	Others
126	3	124	LIABILITIES
127	4	126	Current Liabilities
128	3	124	HMO Agreement Liabilities
129	3	124	HMO Agreement Reserves
130	3	124	Claims Reserve
131	3	124	Due and Unpaid (D&U) Claims
132	2	85	In Course of Settlement (ICOS)
133	2	85	Resisted Claims
134	2	85	Incurred but not Reported (IBNR)
135	3	134	Claims Handling Expense
136	3	134	Membership Fee Reserves
137	3	134	Other Reserves
138	3	134	Deficiency Reserves
139	0	-	Agreement Reserves
140	1	139	ASO Reserves
141	2	140	Administrative Service Only (ASO) Funds
142	3	141	Unearned Administrative Fee Reserves (UAFR)
143	4	142	Fund Withdrawals
144	5	143	Liabilities Due to Insurance and Providers
145	5	143	Commission Payable
146	5	143	Accounts Payable
147	5	143	SSS Premium Payable
148	5	143	SSS Loans Payable
149	4	142	Pag-Ibig Premiums Payable
150	4	142	Pag-Ibig Loans Payable
151	5	150	PhilHealth Premiums Payable
152	5	150	Other Accounts Payable
153	3	141	Due to Related Parties
154	4	153	Accrued Expenses
155	4	153	Accrued Utilities
156	4	153	Accrued Services
157	2	140	Accrued Interest
158	2	140	Notes Payable - Current Portion
159	2	140	Dividends Payable
160	3	159	Taxes Payable
161	3	159	Value-added Tax (VAT) Payable
162	3	159	Withholding Taxes Payable
163	3	159	Income Tax Payable
164	3	159	Other Current Liabilities
165	3	159	Non-current Liabilities
166	2	140	Notes Payable - Non-current Portion
167	2	140	Pension Benefit Obligation
168	3	167	Deferred Tax Liability
169	3	167	Other Non-current Liabilities
170	3	167	EQUITY
171	2	140	Share Capital
172	2	140	Preferred Share Capital
173	2	140	Common Share Capital
174	3	173	Subscribed Share Capital
175	3	173	Subscribed Preferred - Shares
176	3	173	Subscription Receivable - Preferred Shares
177	2	140	Subscribed Common Share Capital
178	1	139	Subscription Receivable - Common Shares
179	2	178	Share Dividend Distributable
180	2	178	Capital Paid In Excess of Par
181	2	178	Retained Earnings (Deficit)
182	2	178	Retained Earnings - Appropriated
183	0	-	Retained Earnings - Unappropriated
184	1	183	Reserves
185	2	186	Deposit for Future Subscription
186	2	186	Revaluation Reserves
187	1	183	Net Unrealized Gains (Losses) on AFS Investments
188	2	187	Cumulative Translation Adjustment
189	2	187	Treasury Shares
190	2	187
191	2	187
192	1	183	3 Share Dividend Distributable
193	1	183	4. Capital Paid in Excess of Par
194	1	183	4 Retained Earnings (Deficit)
195	2	194	4.1 Retained Earnings - Appropriated
196	2	194	4.2 Retained Earnings - Unappropriated
197	1	183	5. Reserves
198	2	197	5.1 Deposit for Future Subscription
199	2	197	5.2 Revaluation Reserves
200	2	197	5.3 Net Unrealized Gains (Losses) on AFS Investments
201	2	197	5.4 Cumulative Translation Adjustments
202	1	183	6. Treasure Share

SCI Chart of Accounts
id	level_id	parent_id	account_name
1	0	-	Comprehensive Income
2	1	1	Other Comprehensive Income
3	1	1	Net Income After Taxes
4	2	2	Unrealized Gains (Losses) on Investments
5	2	2	Unrealized Foreign Exchange on Gain (Loss)
6	3	3	Provision for Income Taxes
7	3	3	Net Income Before Taxes
8	4	7	Income (Loss) from Operations
9	4	7	Other Income (Expenses)
10	5	9	Dividend Income
11	5	9	Interest Income
12	5	9	Gain(Loss) on Sale of Property and Equipment
13	5	9	Gain(Loss) On Sale of Investments
14	5	9	Foreign Exchange Gain (Loss)
15	5	9	Other Revenues
16	5	9	Interest Expense
17	5	8	Operating Expenses
18	5	8	Gross Profit
19	6	17	Commision Expenses
20	6	17	Salaries And Wages
21	6	17	SSS Contributions
22	6	17	Philhealth Contributions
23	6	17	Pag-Ibig Contribution
24	6	17	Employees Compensation And Maternity Contributions
25	6	17	Hospitalization Contribution
26	6	17	Medical Supplies
27	6	17	Employee’s Welfare
28	6	17	Employee Benefits
29	6	17	Post-Employment Benefit Cost
30	6	17	Professional and Technical Development
31	6	17	Representation and Entertainment
32	6	17	Transportation and Travel Expenses
33	6	17	Investment Management Fees
34	6	17	Director's Fees and Allowances
35	6	17	Corporate Secretary's Fees
36	6	17	Auditors' Fees
37	6	17	Actuarial Fees
38	6	17	Service Fees
39	6	17	Legal Fees
40	6	17	Association Dues
41	6	17	Light and Water
42	6	17	Communication and Postage
43	6	17	Printing, Stationery and Supplies
44	6	17	Books and Periodicals
45	6	17	Advertising and Promotions
46	6	17	Contributions and Donations
47	6	17	Rental Expense
48	6	17	Insurance Expenses
49	6	17	Taxes and Licenses
50	6	17	Bank Charges
51	6	17	Repairs and Maintenance - Materials
52	6	17	Repairs and Maintenance - Labor
53	6	17	Depreciation and Amortization
54	6	17	Share in Profit/Loss of Associates and Joint Ventures
55	6	17	Provision for Impairment Losses
56	6	17	Miscellaneous Expenses
57	6	18	Healthcare Benefits and Claims
58	6	18	Revenues Earned
59	7	57	Medical Services
60	7	57	Hospitalization
61	7	57	Hospital Professional Fees
62	7	57	Other Benefits and Claims
63	7	58	Membership Fees
64	7	58	Enrolment Fees
65	7	58	Administrative Fees

Life/ MBA/ Trust Division

Annual Submission and Examination of Financial Standing of Life Companies with Separate Presentation for Composite Insurance Companies

Annual Submission and Examination of Mutual Benefit Association (MBA)

Quarterly Submission and Examination of FRF, RBC2, and Actuarial Valuation Report

Quarterly - RBC, AVR

Quarterly - SFP, SCI

SFP Chart of Accounts
id	level_id	parent_id	account_name
1	0	-	Total Assets
2	0	1	Cash on Hand
3	0	1	Cash in Banks
4	0	1	Time Deposits
5	0	1	Premiums Due and Uncollected
6	0	1	Due from Ceding Companies, net
7	0	1	Funds Held By Ceding Companies, net
8	0	1	Amounts Recoverable from Reinsurers, net
9	0	1	Financial Assets at Fair Value Through Profit or Loss
10	0	1	Held-to-Maturity (HTM) Investments
11	0	1	Loans and Receivables
12	0	1	Available-for-Sale (AFS) Financial Assets
13	0	1	Investments Income Due and Accrued
14	0	1	Accounts Receivable
15	0	1	Investments in Subsidiaries, Associates and Joint Ventures
16	0	1	Segregated Fund Assets
17	0	1	Property and Equipment
18	0	1	Investment Property
19	0	1	Non-current Assets Held for Sale
20	0	1	Receivable from Life Insurance Pools
21	0	1	Subscription Receivable
22	0	1	Security Fund Contribution
23	0	1	Pension Asset
24	0	1	Derivative Assets Held for Hedging
25	0	1	Other Assets
26	0	2	Undeposited Collections
27	0	2	Petty Cash Fund
28	0	2	Commission Fund
29	0	2	Policy Loan Fund
30	0	2	Documentary Stamps Fund
31	0	2	Other Funds
32	1	3	Current - Peso
33	1	3	Current - Foreign
34	1	3	Savings - Peso
35	1	3	Savings - Foreign
36	2	4	Peso Currency
37	2	4	Foreign Currency
38	4	6	Premiums Due from Ceding Companies - Treaty
39	4	6	Premiums Due from Ceding Companies - Facultative
40	4	6	Allowance for Impairment Losses
41	5	7	Funds Held By Ceding Companies
42	5	7	Allowance for Impairment Losses
43	6	8	Reinsurance Recoverable on Paid Losses - Treaty
44	6	8	Reinsurance Recoverable on Paid Losses - Facultative
45	6	8	Reinsurance Recoverable on Unpaid Losses - Treaty
46	6	8	Reinsurance Recoverable on Unpaid Losses - Facultative
47	6	8	Allowance for Impairment Losses
48	7	9	Securities Held for Trading
49	7	9	Financial Assets Designated at Fair Value Through Profit or Loss (FVPL)
50	7	9	Derivative Assets
51	8	10	HTM Debt Securities - Government
52	8	10	HTM Debt Securities - Private
53	9	11	Real Estate Mortgage Loans
54	9	11	Collateral Loans
55	9	11	Guaranteed Loans
56	9	11	Chattel Mortgage Loans
57	9	11	Policy Loans
58	9	11	Unearned interest Income
59	9	11	Notes Receivable
60	9	11	Housing Loans
61	9	11	Car Loans
62	9	11	Low Cost Housing
63	9	11	Purchase Money Mortgages
64	9	11	Sales Contract Receivables
65	9	11	Unquoted Debt Securities
66	9	11	Salary Loans
67	9	11	Other Loans Receivables
68	9	11	Allowance for Impairment Losses
69	10	12	AFS Debt Securities - Government
70	10	12	AFS Debt Securities - Private
71	10	12	AFS Equity Securities
72	10	12	Allowance for Impairment Losses
73	10	12	Mutual Funds and Unit Investment Trusts
74	10	12	Real Estate Investment Trusts
75	10	12	Accrued Dividends Receivable
76	10	12	Other Funds
77	11	13	Accrued Interest Income - Cash In Banks
78	11	13	Accrued Interest Income - Time Deposits
79	11	13	Accrued Interest Income - Financial Assets at FVPL
80	11	13	Accrued Interest Income - AFS Financial Assets
81	11	13	Accrued Interest Income - HTM Investments
82	11	13	Accrued Interest Income - Loans and Receivables
83	12	14	Advances to Agents (Agents Accounts) / Employees
84	12	14	Operating Lease Receivables
85	12	14	Allowance for Impairment Losses
86	15	17	Land - At Cost
87	15	17	Building and Building Improvements - At Cost
88	15	17	Leasehold Improvements - At Cost
89	15	17	IT Equipment - At Cost
90	15	17	Transportation Equipment - At Cost
91	15	17	Office Furniture, Fixtures and Equipment - At Cost
92	15	17	Property and Equipment Under Finance Lease
93	15	17	Revaluation Increment
94	15	17	Accumulated Impairment Losses
95	16	18	Land - At Cost
96	16	18	Building and Building Improvements - At Cost
97	16	18	Accumulated Impairment Losses
98	16	18	Land - At Fair Value
99	16	18	Building and Building Improvements - At Fair Value
100	16	18	Foreclosed Properties
101	22	24	Fair Value Hedge
102	22	24	Cash Flow Hedge
103	22	24	Hedges of a Net Investment in Foreign Operation
104	22	48	Trading Debt Securities - Government
105	22	48	Trading Debt Securities - Private
106	22	48	Trading Equity Securities
107	22	48	Mutual, Unit Investment Trust, Real Estate Investment Trusts and Other Funds
108	23	49	Debt Securities - Government
109	23	49	Debt Securities - Private
110	23	49	Equity Securities
111	23	49	Mutual Funds and Unit Investment Trusts
112	23	49	Real Estate Investment Trusts
113	23	49	Other Funds
114	55	81	Real Estate Mortgage Loans
115	55	81	Collateral Loans
116	55	81	Guaranteed Loans
117	55	81	Chattel Mortgage Loans
118	55	81	Policy Loans
119	55	81	Notes Receivable
120	55	81	Housing Loans
121	55	81	Car Loans
122	55	81	Low Cost Housing Loans
123	55	81	Purchase Money Mortgages
124	55	81	Sales Contract Receivable
125	55	81	Unquoted Debt Securities
126	55	81	Salary Loans
127	55	81	Others
128	56	75	FVPL Equity Securities
129	56	75	DVPL Equity Securities
130	56	75	AFS Equity Securities
131	67	96	Accumulate Depreciation - Building and Building Improvements
132	68	97	Accumulated Depreciation - Leasehold Improvements
133	69	98	Accumulated Depreciation - IT Equipment
134	70	99	Accumulated Depreciation - Transportation Equipment
135	71	100	Accumulated Depreciation – Office Furniture, Fixtures and Equipment
136	72	101	Accumulated Depreciation
137	73	102	Accumulated Depreciation - Revaluation Increment
138	76	103	Accumulate Depreciation - Building and Building Improvements
139	1	-	Total Liabilities
140	1	139	Aggregate Reserve for Life Policies
141	1	139	Aggregate Reserve for Accident and Health Policies
142	1	139	Reserve for Supplementary Contracts Without Life Contingencies
143	1	139	Policy and Contract Claims Payable
144	1	139	Due to Reinsurers
145	1	139	Funds Held for Reinsurers
146	1	139	Life Insurance Deposit/Applicant's Deposit
147	1	139	Segregated Fund Liabilities
148	1	139	Premium Deposit Fund
149	1	139	Remitances Unapplied Deposit
150	1	139	Premium Received in Advance
151	1	139	Policyholders' Dividends Due and Unpaid
152	1	139	Policyholders' Dividends Accumulations/ Dividends Held on Deposit
153	1	139	Maturities and Surrenders Payables
154	1	139	Commissions Payable
155	1	139	Return Premiums Payable
156	1	139	Taxes Payable
157	1	139	Accounts Payable
158	1	139	Deposit for Real Estate Under Contract to Sell
159	1	139	Dividends Payable
160	1	139	Liability on Life insurance Pool Business
161	1	139	Financial Liabilities at Fair Value Through Profit or Loss
162	1	139	Notes Payable
163	1	139	Finance Lease Liability
164	1	139	Pension Obligation
165	1	139	Accrual for Long-Term Employee Benefits
166	1	139	Deferred Tax Liability
167	1	139	Provisions
168	1	139	Cash-Settled Share-Based Payment
169	1	139	Accrued Expenses
170	1	139	Other Liabilities
171	1	139	Derivative Liabilities Held for Hedging
172	27	143	Claims Due and Unpaid
173	27	143	Outstanding Claims Reserve
174	27	143	Claims Resisted
175	27	143	Claims Incurred but not yet Reported
176	28	144	Premiums Due to Reinsurers - Treaty
177	28	144	Premiums Due to Reinsurers - Facultative
178	29	145	Premiums Due to Reinsurers - Facultative
179	40	156	Experience refunds
180	40	156	Premiums Tax Payable
181	40	156	Documentary Stamps Tax Payable
182	40	156	Value-added Tax (VAT) Payable
183	40	156	Income Tax Payable
184	40	156	Withholding Tax Payable
185	40	156	Fire Service Tax Payable
186	40	156	Other Taxes and Licenses Payable
187	41	157	SSS Premiums Payable
188	41	157	SSS Loans Payable
189	41	157	Pag-ibig Premiums Payable
190	41	157	Pag-ibig Loans Payable
191	41	157	Operating Lease Liability
192	41	157	Other Accounts Payable
193	45	161	Financial Liabilities Held for Trading
194	45	161	Financial Liabilities Designated at Fair Value Through Profit or Loss
195	45	161	Derivative Liabilities
196	53	169	Accrued Utilities
197	53	169	Accrued Services
198	53	169	Accrual for Unused Compensated Absences
199	54	170	Deferred Income
200	54	170	Agency Retirement Plan
201	54	170	Agency Group Hospitalization Plan
202	54	170	Agency Group Term Plan
203	54	170	Agency Cash Bond Deposit
204	55	171	Fair Value Hedge
205	55	171	Cash Flow Hedge
206	55	171	Hedges of a Net Investment in Foreign Operation
207	2	-	Total Networth
208	2	207	Capital Stock
209	2	207	Statutory Deposit
210	2	207	Capital Stock Subscribed
211	2	207	Contributed Surplus
212	2	207	Contingency Surplus / Home Office Inward Remittances
213	2	207	Capital Paid In Excess of Par
214	2	207	Retained Earnings / Home Office Account
215	2	207	Cost of Share-Based Payment
216	2	207	Reserve Accounts
217	2	207	Reserve for Appraisal Increment - Property and Equipment
218	2	207	Remeasurement Gains (Losses) on Retirement Pension Asset (Obligation)
219	2	207	Treasury Stock
220	56	208	Preferred Stock
221	56	208	Common Stock
222	62	214	Retained Earnings - Appropriated for Negative Reserve
223	62	214	Retained Earnings - Appropriated Others
224	62	214	Retained Earnings - Unappropriated
225	62	214	Retained Earnings - Transition Adjustments
226	64	216	Reserve for AFS Securities
227	64	216	Reserve for Cash Flow Hedge
228	64	216	Reserve for Hedge of a Net Investment in Foreign Operation
229	64	216	Cumulative Foreign Currency Translation
230	64	216	Remeasurement on Life Insurance Reserves
231	64	216	Reserve for Investment in Associates

Certificate Request

Non-Life Division

Annual Submission and Examination of Financial Standing of Non-Life Companies

Quarterly Submission and Examination of FRF, RBC2, and Actuarial Valuation Report

Issuance of Certification on Financial Condition of Insurance Companies

Pre-Need Division

Annual Submission and Examination of Pre-Need Companies

Requirement Checklist
id	requirement
1	Audited Financial Statements (AFS) duly stamped by the Bureau of Internal Revenue (BIR)
2	Reconciliation Statement of The AFS versus the ATB figures;
3	Detailed Reconciliation Statement of Trust Fund Balances per Trustee Bank(s) versus AFS/AS;
4	Annual Pre-need Reserve Valuation Report
5	List of current members of board of directors and officers, their respective addresses, position and committee membership
6	Sworn Statement from the responsible officers of the company stating that: "Any deficiency in Trust Funds has been duly addressed, attaching the necessary documents as proofs thereof"
7	Sworn Statement of the company's insurer certifying the coverage on the life insurance policies or guarantees on premium payments assumed by the company, indicating the extent, term and duration of such coverage/guarantees
8	Documents supporting the accounts held as corporate assets
9	Annual Statements Showing the financial condition of the pre-need company and all its exhibits and schedules
10	Exhibit 5 - Summary of Monthly Withdrawals from the Trust Fund
11	Annual Statements of Trust Funds per type of plan and all its exhibits and schedules
12	Complete details of Exhibits 6, Exhibit 7 and Exhibit 8
13	Adjusted Trial Balance (ATB)
14	Reconciliation Statement of the AFS versus the ATB figures
15	Detailed Reconciliation Statement of Trust Fund Balances per Trustee Bank(s) versus AFS/AS
16	PDF copy Audited Financial Statements (AFS) duly Stamped by the bureau of Internal Revenue (BIR)

Additional Requirements
requirement_id	addl_requirement
4	Certification by the actuary and/or any accountable officer of the company on the actuary and completeness of the in-force files used in valuation of reserves
4	Certification on the prudent adequacy of the Pre-need reserve that it shall provide at least the guaranteed contractual benefits under each pre-need contract of the company
8	Certification of Custodian for Petty Cash Fund, Revolving Fund
8	Bank reconciliation statements as of 31 December 20_ and 31 January 20_ using adjusted balance method, together with the bank statements, passbooks and certificates of all current, saving and time deposit account respectively
8	Official receipts, bank validated deposit slips and bank statements to support year-end deposit in transit
8	Confirmation of Sales of investment in Bonds and Treasury Bills (Government Securities) together with statement of Securities Account of Btr-ROSS as 31 December 20_
8	Statement of Holdings as of year-and from the company's custodian bank for dollar denominated bonds
8	Statement of Accounts as of year-end from Philippine Depository and Trust Corporation (PDTC) for scriptless stock investment
8	Statement of Net Asset Value (NAV/pu) of Unit Investment Trust Fund (UITF), Mutual Funds and related investments
8	Report from a licensed real estate appraiser accredited by the Philippine Association of Real Estate Appraisers to support any increase or decrease in fair value or real estate properties
8	Document supporting investments in commercial papers
8	Document supporting mortgage loans and other loans accounts
8	BIR tax returns/payments for the year on Income Tax and Value added Tax (VAT)
8	Summary of taxes paid including Documentary Stamps Tax (DST), withholding taxes and all other Taxes
8	Other documents to support all other corporate assets and liability accounts
9	Table of Contents showing the summary of Investment for the year ended December 31, 20_ and Certification

Quarterly Submission and Monitoring of Interim Financial Statements

Report Types
id	report_type
1	Interim Financial Statements
2	Sales Collections and Deposit to Trust Fund

Trust Fund Types
id	type
1	Life
2	Pension
3	Education
4	Main

Account Types
id	account_type
1	Assets
2	Liabilities
3	Fund Equity

Accounts
id	account_type	account_name
1	1	Government Securities
2	1	Cash in Savings
3	1	Mutual Funds/UITF
4	1	Short Term Investments
5	1	Corporate Bonds
6	1	Mortgage Loans
7	1	Planholders' Loans
8	1	Stocks
9	1	Real Estate
10	1	Other Investments
11	1	Other Assets
12	2	Accrued Trust Fees
13	2	Accrued Taxes
14	2	Other Liabilities
15	3	Fund Balance
16	3	Additional Contribution
17	3	Withdrawals
18	3	Adjustments
19	3	Fund Balance
20	3	Retained Earnings
21	3	Net Income
22	3	Net Unrealized Income

Income Statement Attributes
id	attribute
1	Premiums
2	Increase/Decrease in Pre-Need Reserves
3	Increase/Decrease in Premium Reserves
4	Increase/Decrease in Other Pre-Need Reserves
5	Other Direct Income
6	Total Direct Income
7	Benefit Payments
8	Commissions Expenses
9	Other Direct Expenses
10	Total Direct Expenses
11	Gain/Loss
12	Bonds
13	Stocks
14	Real Estate
15	Purchase Money Mortgage
16	Mortgage Loans
17	Collateral Loans
18	Guaranteed Loans
19	Other Loans
20	Short-term Investments
21	Other Investments
22	Bank Deposits
23	Total Gain/Loss and Interest Earned
24	Depreciation
25	Investment Expenses
26	Taxes on Real Estate
27	Documentary Stamp Tax
28	Corporate Residence Certificate
29	Assessment, License and Fees
30	VAT & Fringe Benefit Tax
31	Final Taxes
32	Salaries and Wages
33	Allowance to Officers
34	Allowance to Employees
35	Pension, Retirement and Other similar Benefits
36	Rent, Light and Water
37	Other General Expenses
38	Net Income/Loss before Income Tax
39	Income Tax
40	Net Income/Loss for the Quarter

Monthly Submission and Monitoring of Sales Reports, Collection Reports and Deposit to Trust Fund Reports

Plan Types
id	plan_type
1	Life/Memorial Plan
2	Pension Plan
3	Education Plan

Categories
id	category
1	Fully Paid
2	Installment

Technical Services Group

Statistics and Research Division

Preparation of Annual Data - Annual Report (selected sample tables)

Refer to the ERD of all the Divisions of Financial Examination Group

Preparation of Annual Data - Key Data

Refer to the ERD of all the Divisions of Financial Examination Group

Preparation of Annual Data - ASEAN Report

Refer to the ERD of all the Divisions of Financial Examination Group

Preparation of Annual Data - Ranking

Refer to the ERD of all the Divisions of Financial Examination Group

Preparation of Annual Data - Assets Information Management Report (AIMP)

requirement_list (look up table)
id	information_name	information_specific	information_subtype
0	Basic Information	Certificate of Authenticity	none
1	Basic Information	Date of original Issue	none
2	Basic Information	Date of latest renewal	none
3	Basic Information	Taxpayer Name	none
4	Basic Information	Company/Trade Name	none
5	List of affiliated companies	Name of affiliated company	none
6	List of affiliated companies	TIN	none
7	List of affiliated companies	Address	none
8	Annual Statement for the Year	Total Assets	none
9	Annual Statement for the Year	Total Liabilities	none
10	Annual Statement for the Year	Total Networth	none
11	Amount of Net Increase/ Decrease in Reserves on Direct Business	none	none
12	Other Information	Total number of policies issued	none
13	Other Information	Total amount of policy coverage	none
14	Other Information	Total premiums from direct business	none
15	Other Information	Net Investment income	none
16	Other Information	Total Interest income earned	none
17	Other Information	Total Dividends Earned	none
18	Other Information	Total Real Estate Income Earned	none
19	Other Information	Gains and Losses on Investments	none
20	Other Information	Total amount of Policy and Contract Claims	none
21	Basic Information	Certificate of Authenticity	none
22	Basic Information	Date of original Issue	none
23	Basic Information	Date of latest renewal	none
24	Basic Information	Taxpayer Name	none
25	List of affiliated companies	Name of affiliated company	none
26	List of affiliated companies	TIN	none
27	List of affiliated companies	Address	none
28	Annual Statement for the Year	Total Assets	none
29	Annual Statement for the Year	Total Liabilities	none
30	Annual Statement for the Year	Total Networth	none
31	Amount of Net Increase/ Decrease in Reserves on Direct Business	none	none
32	Other Information	Total number of policies issued	Health and Accident
33	Other Information	Total number of policies issued	TPL/CLB on automobiles
34	Other Information	Total number of policies issued	Marine
35	Other Information	Total number of policies issued	Others
36	Other Information	Total premiums from direct business	Health and Accident
37	Other Information	Total premiums from direct business	TPL/CLB on automobiles
38	Other Information	Total premiums from direct business	Marine
39	Other Information	Total premiums from direct business	Others
40	Other Information	Net Investment income	none
41	Other Information	Total Interest income earned	none
42	Other Information	Total Dividends Earned	none
43	Other Information	Total Real Estate Income Earned	none
44	Other Information	Gains and Losses on Investments	none
45	Other Information	Total amount of Policy and Contract Claims	none
46	Other information that may be needed to satisfy the objectives of AIMP	none	none

insurance_sub_sub_type_table (look up table)
id	insurance_sub_type_id	sub_sub_type
0	Ordinary	Whole Life
1	Ordinary	Endowment
2	Ordinary	Term
3	Group	Permanent
4	Group	Term
5	Industrial	Whole Life
6	Industrial	Endowment
7	Industrial	Term
8	Health & Accident	Whole Life
9	Health & Accident	Endowment
10	Health & Accident	Term
11	None	Health & Accident
12	None	Variable Life
13	None	Micro Insurance
14	None	Migrant Workers

Quarterly Submission of Compliance to Various Reportorial Requirements - Life, Non-Life, MBA

Life

Life Financial Accounts Table
id	account name	parent id
1	Total Assets	-
2	Cash & Invested Assets	1
3	Net Life Insurance Premiums & Annuity Considerations Due & Uncollected	1
4	Reinsurance Accounts Receivable	1
5	Variable Life - Separate Account Assets	1
6	Total Liabilities	-
7	Legal Policy Reserves	6
8	Policy & Contract Claims	6
9	Premium Deposits Fund	6
10	Reinsurance Accounts Payable	6
11	Variable Life Liabilities	6
12	Taxes Payable	6
13	Other Liabilities	6
14	Total Networth	-
15	Paid-Up Capital/ Statutory Deposit	14
16	Capital Paid in Excess of Par Value	14
17	Seed Capital on Variable Life	14
18	Contributed Surplus/ Home Office/ Inward Remittances	14
19	Deposit for Future Subscription	14
20	Contingency Surplus	14
21	Investment Fluctuation Reserves	14
22	Unassigned/ Retained Earnings/ Home Office Account	14

Life Investments Accounts Table
id	account name	parent id
1	Long Term Investments	-
2	Government Bonds	1
3	Corporate Bonds	1
4	Short-Term Investments	-
5	Government (Treasury Bills)	4
6	Corporate Investments	4
7	Stocks	-
8	Real Estate	-
9	Mortgage Loans	-
10	Guaranteed Loans	-
11	Other Loans	-
12	Mutual Funds	-
13	Unit Investment Trust Funds	-
14	Real Estate Investment Trusts	-
15	Time Deposits/Fixed Deposits	-
16	Other Investments	-
17	Proprietary Shares	16
18	Money Market Placement	16
19	etc*	16
20	Others	-
21	Exchange Traded Fund	20
22	Securities Borrowing & Lending	20
23	etc*	20

insurance_type_table
id	insurance type	insurance_sub_type	sub_sub_type
0	Life insurance	Ordinary Insurance	Whole Life
1	Life insurance	Ordinary Insurance	Endowment
2	Life insurance	Ordinary Insurance	Term
3	Life insurance	Group & Industrial	Permanent
4	Life insurance	Group & Industrial	Term
5	Life insurance	Accident	Individual
6	Life insurance	Accident	Term
7	Life insurance	Health	Individual
8	Life insurance	Health	Term
9	Microinsurance	none	none
10	Migrant Worker	none	none

business_type_table
id	business_type	business_sub_type
0	beginning_balance	none
1	new_business	Issued
2	new_business	Revived
3	new_business	Increased
4	new_business	Others
5	insurance_terminated	none
6	in_force_at_end_quarter	none

business_line_table
id	type	subtype	line
0	New Business	First Year	Premiums and considerations, direct business
1	New Business	First Year	Reinsurance premiums assumed
2	New Business	First Year	Reinsurance premiums ceded
3	New Business	Single	Premiums and considerations, direct business
4	New Business	Single	Reinsurance premiums assumed
5	New Business	Single	Reinsurance premiums ceded
6	Renewal	none	Premiums and considerations, direct business
7	Renewal	none	Reinsurance premiums assumed
8	Renewal	none	Reinsurance premiums ceded

seperate accounts table
id	account name	parent id
1	Total Assets	-
2	A. Assets at Market Value	1
3	1. Bonds	2
4	2. Stocks	2
5	3. Fixed Deposit	2
6	4. Others	2
7	B. Net Investment Income due and accrued	1
8	C. Others	1
9	D. Debtors/ Accounts Receivables*	1
10	Total Liabilities and Networth	-
11	Variable Life Liabilities	10
12	General Expenses Due and Accrued	10
13	Other Liabilities	10
14	Seed Capital on Variable Life	10

statement of change in assets accounts table
id	account name	parent id
1	Net Assets, beginning	-
2	Total Additions	-
3	Deposits, net of Withdrawals	2
4	Gross Investment Income	2
5	Interest on Bonds	2
6	Dividend Income	2
7	Interest on Deposits	2
8	Interest on Loans	2
9	Other Income	2
10	Total Deductions	-
11	Investment Expenses	10
12	Investment Management fees	10
13	Taxes	10
14	Other Expenses	10
15	Net Assets, end of the quarter	-

Non-Life

Non Life Financial Accounts Table
id	account name	parent id
1	Total Assets	-
2	Cash & Invested Assets	1
3	Premiums Receivable	1
4	Reinsurance Accounts Receivable	1
5	Other Assets	1
6	Total Liabilities	-
7	Reserve for Unearned Premiums	6
8	Losses & Claims Payable	6
9	Catastrophe Loss Reserve	6
10	Reinsurance Accounts Payable	6
11	Taxes Payable	6
12	Other Liabilities	6
13	Total Networth	-
14	Paid-Up Capital/ Statutory Deposit	13
15	Capital Paid in Excess of Par Value	13
16	Contributed Surplus/ Home Office/ Inward Remittances	13
17	Deposit for Future Subscription	13
18	Contingency Surplus	13
19	Investment Fluctuation Reserves	13
20	Other Assigned	13
21	Unassigned/ Retained Earnings/ Home Office Account	13

Non Life Investments Accounts Table
id	account name	parent id
1	Bonds	-
2	Government Bonds	1
3	Corporate Bonds	1
4	Short-Term Investments	-
5	Government (Treasury Bills)	4
6	Corporate Investments	4
7	Stocks	-
8	Real Estate	-
9	Purchase Money Mortgages	-
10	Mortgage Loans on Real Estate	-
11	Collateral Loans	-
12	Guaranteed Loans	-
13	Other Loans	-
14	Mutual Funds	-
15	Unit Investment Trust Funds	-
16	Real Estate Investment Trusts	-
17	Time Deposits/Fixed Deposits	-
18	Other Investments	-
19	Proprietary Shares	18
20	Money Market Placement	18
21	etc*	18
22	Others	-
23	Exchange Traded Fund	22
24	Securities Borrowing & Lending	22
25	etc*	22

business_type_table
id	business_type	business_sub_type
0	Fire	Regular
1	Fire	Microinsurance
2	Marine	None
3	Aviation	None
4	Motorcar	CMVL
5	Motorcar	Non-CMVL
6	Health	Regular
7	Health	Microinsurance
8	Health	Migrant Workers
9	Accident	Regular
10	Accident	Microinsurance
11	Accident	Migrant Workers
12	Engineering	None
13	Other Casualty	Regular
14	Other Casualty	Microinsurance
15	Other Casualty	Migrant Workers
16	Suretyship	None

MBA Financial Accounts Table
id	account name	parent id
1	Total Assets	-
2	Cash and invested assets	1
3	Members' Fees & Dues Receivable	1
4	Members' Contributions Due and Uncollected	1
5	Net Premiums Due and Uncollected	1
6	Unremitted Members' Contributions, Dues and Fees	1
7	Unremitted Premiums	1
8	Amounts Recoverable from Reinsurers	1
9	Other Assets	1
10	Total Liabilities	-
11	Liability on Individual Equity Value	10
12	Basic Contingent Benefit Reserve	10
13	Optional Benefit Reserve	10
14	Claims Payable on Basic Contingent Benefit	10
15	Claims Payable on Optional Benefits	10
16	Amounts Due to Reinsurers	10
17	Other Liabilites	10
18	Total Fund Balance	-
19	Assigned Fund Balance	18
20	Funds Assigned for Guarranty Fund	19
21	Funds Assigned for Members' Benefits	19
22	Funds Assigned for Community Development	19
23	Others	19
24	Revaluation/ Fluctuation Reserve	18
25	Free and Unassigned Fund Balance	18

MBA Investments Accounts Table
id	account name	parent id
1	Long Term Investments	-
2	a. Government Bonds	1
3	b. Corporate Bonds	1
4	Short Term Investments	-
5	a. Government (Treasury Bills)	4
6	b. Corporate Investments	4
7	Stocks	-
8	Investment in Properties	-
9	Loans	-
10	a. Membership Certificate Loans	9
11	b. Policy Loans	9
12	c. Other Loans Receivable	9
13	Time Deposits/ Fixed Deposits	-
14	Other Investments	-
15	a. Proprietary Shares	14
16	b. Money Market Placements	14
17	c. Others	14

business_type_table
id	business_type
0	micro business
1	non micro business

basic_sub_type_table
id	type	sub_type
0	Beginning Balance	None
1	New Business	New Issues
2	New Business	Reinstated
3	New Business	Others
4	Terminations	Deaths
5	Terminations	Surrenders
6	Terminations	Lapsed
7	Terminations	Matured
8	Terminations	Others

product_type
id	product_type
0	micro product
1	non micro product

basic_member_benefit_type_table
id	type
0	Member
1	Dependents

Report on Compulsory Insurance Coverage for Agency-Hired Migrant Workers

type_of_insurance_table
id	type	subtype
0	Life	Land Based
1	Life	Personal Accident
2	Life	Medical Reimbursement
3	Life	Others
4	Sea Based	Natural Death
5	Sea Based	Personal Accident
6	Sea Based	Medical Reimbursement
7	Sea Based	Others

Rating Division

Approval of Premium Rates on Fire/ Motor Car Insurance and Surety

Submission and Monitoring of Data from Compulsory Third Party Liability (CTPL)

vehicle types ctpl
id	vehicle type
1	Private Cars
2	Light Medium Trucks
3	Heavy Trucks
4	AC Tourits Cars
5	Taxi, PUJ and Mini Bus
6	PUB and Tourist Bus
7	Motorcycles/Tricycles/Trailers
8	Private Cars*
9	Light Medium Trucks*
10	Heavy Trucks*
11	AC Tourits Cars*
12	Taxi, PUJ and Mini Bus*
13	PUB and Tourist Bus*
14	Motorcycles/Tricycles/Trailers*

Submission and Monitoring of Data from Passenger Personal Accident Insurance (PPAI)

vehicle types ppai
id	vehicle type
1	AUV
2	BUS
3	JEEP
4	SEDAN
5	TRUCK

Off-site Examination of Non-Life Insurance Companies

Motor Car Total Loss

Bonds

bond class
id	class
1	1
2	2
3	3
4	4
5	5

rate of bonds
id	class	max	base_rate	rate_step	base_over	penalty_rate
1	1	15000	0.48	0.048	0	0
2	2	50000	0.96	0.048	312	0.288
3	3	100000	1.92	0.048	1104	0.288
4	4	150000	2.88	0.048	2376	0.288
5	5	200000	3.84	0.048	4128	0.288

bond type table
id	class	bond type
1	1	bidders bond
2	2	berthing bond to pay
3	2	bidders bond standing
4	2	cigarette stamps bond
5	2	ships side bond
6	2	tonnage bond to pay
7	2	wharfage bond to pay
8	3	administrator s bond
9	3	arrastre bond
10	3	attachment bond
11	3	bid, performance bond
12	3	broker s bond
13	3	countervailing bond
14	3	fidelity bond individual
15	3	firearm bond
16	3	fishpond bond
17	3	guardian s bond
18	3	importer s bond general performance
19	3	reconstituted title bond
20	3	replevin bond
21	4	advanced baggage bond
22	4	anti-dumping bond
23	4	common carrier bond
24	4	contract worker s bond
25	4	execution pending appeal bond
26	4	export bond, re [other than motor vehicles]
27	4	forestry bond
28	4	forestry bond [BFD]
29	4	guarantee bond [CB/re-import]
30	4	guarantee bond [maintenance/warranty]
31	4	heir s bond
32	4	injunction bond, plaintiff
33	4	land carrier bond for [TH]
34	4	manufacturers official bond
35	4	millers bond [NDA]
36	4	milling contract bond [NFA]
37	4	miner s official bond
38	4	payment bond [for construction]
39	4	penalty and forfeiture bond
40	4	receiver s bond
41	4	receiver s bond, to appoint
42	4	replacement bond for lost TW, checks, ets
43	4	stock broker s and dealer s bond
44	4	tax exemption bond
45	4	truck operator s [T] bond for
46	4	valuation differences bond
47	4	warehouse bond, general
48	4	warehouse bond, for raw materials
49	4	warehouse bond, rice bonded [BODT]
50	4	warehouse bond, rice bonded [NFA]
51	5	attachment bond, to lift
52	5	bail bond
53	5	BOI omnibus bond
54	5	contract grower s bond
55	5	dealership bond
56	5	energy development bond [BOED]
57	5	export bond, re [motor vehicles only]
58	5	hauler s bond
59	5	immigration bond
60	5	indemnity bond, 3rd party, sheriffs
61	5	injunction bond, to lift
62	5	payment of taxes/duties bond
63	5	production of certificate of landing bond
64	5	quedans financing bond [NFA]
65	5	receivership bond, to lift
66	5	replevin bond, counter
67	5	supersedeas bond
68	5	surety bond, general
69	5	sweepstakes bond [one year]

special type bond table
id	bond_type_id	callable	max_amt	penalty
1	11	1	300,000	0.55
2	11	0	300,000	0.5
3	68	1	500,000	0.6
4	68	0	500,000	0.55

Adjuster’s Quarterly Report

Fire Service Tax (FST) Remittances

Investment Division

Approval of Investments of Insurance Companies and Others (e.g. banks and investment houses)

Type of Investment
id	type
0	Mutual Funds
1	UITF
2	Corporate Bonds
3	Foreign Currency Denominated Corporate Bonds or Stocks
4	Preferred Stocks
5	Common Stocks
6	Purchase of Real Estate Properties
7	Valuation of Real Estate Properties
8	Income Producing Properties
9	EDP
10	Derivatives
11	Funds (Underlying for VUL Products)
12	Mortgage
13	Approval of IMA
14	Loan Facilities(Term Loan)
15	LTNCD
16	Commercial Paper
17	Salary Loan
18	Financial Assistance

Investment Requirements
id	type_of_investment_id	requirement	investment_cl_id
0	0	SEC Approval	0
1	0	Prospectus/Fund Fact Sheet	0
2	1	BSP Approval	1
3	1	Prospectus/Fund Fact Sheet	1
4	2	Prospectus	2
5	2	Latest 3 Year Audited F/S	2
6	2	Credit Rating	3
7	2	SEC Approval	3
8	3	Prospectus	4
9	3	Latest 3 Year Audited F/S	4
10	3	Credit Rating	4
11	3	SEC Approval	4
12	4	Prospectus	5
13	4	Latest 3 Year Audited F/S	5
14	4	SEC Approval	5
15	4	PSE Listing Approval (IPO)	5
16	5	Prospectus	6
17	5	Latest 3 Year Audited F/S	6
18	6	TCT/CCT In Company's Name	7
19	6	Copy Of Absolute Deed Of Sale	7
20	6	All Other Terms And Conditions Of The Purchase	7
21	7	Appraisal Report By An Appraisal Company Duly Accredited By SEC	8
22	7	Photocopy Of TCT/CCT	8
23	7	Latest Real Estate Tax Declaration	8
24	7	Latest Real Estate Tax Payment Official Receipt	8
25	8	TCT/CCT In Company's Name	10
26	8	Copy Of Absolute Deed Of Sale	10
27	8	All Other Terms And Conditions Of The Purchase	10
28	9	Copy Of Official Receipt/Proof Of Acquisition	11
29	9	Summary Of Purchased Equipment	11
30	10	Written Request For Approval Stating Objectives And Proof That The Company Understands And Able To Manage Risks	12
31	10	Duly Accomplished Questionnaire From IC (Annex A)	12
32	10	ISDA And CSA (If Applicable)	12
33	11	Prospectus/General Information/Features Of The Funds	13
34	11	Pertinent Regulatory Approvals	13
35	11	List Of Products That Will Be Linked To Each Fund	13
36	11	Surplus Shall In No Event Be Less Than Php 1.0 Million	13
37	12	Mortgage Loan Contract	14
38	12	Mortgage Loan Schedule	15
39	12	Appraisal Report By An Appraisal Company Duly Accredited By SEC	15
40	13	Board Resolution Authorizing the Placements under IMA	16
41	13	Pro-Forma Copy Of The IMA	16
42	13	Three (3) Year Audited Financial Statements Of The Investment Or Fund Manager	16
43	13	Investment/Fund Manager Shall Be Duly Licensed And Authorized Bank Of BSP	16
44	14	Issuer's Credit Rating	17
45	14	Certificate Of No Event Of Default	17
46	14	Three (3) Year Audited Financial Statements Of The Borrower	17
47	15	Issuer's Credit Rating	18
48	15	BSP Approval	18
49	15	Three (3) Year Audited Financial Statements Of The Borrower	19
50	16	Pre-Approval	20
51	16	Three (3) Year Audited Financial Statements Of The Borrower	20
52	17	Board Resolution	20
53	17	Terms And Conditions	20
54	17	MOA	20
55	18	Board Resolution Approving The Financial Assistance	21
56	18	Terms And Conditions	21

Circular Letters
id	circular_num	letters
0	CL No. 2014-50
1	CL No. 2014-50
2	Section 206 (b)(4)
3	Section 211
4	CL No. 2014-19
5	Section 206 (b)(5)
6	Section 206 (b)(6)
7	Section 206 (b)(1)
8	CL No. 2016-16
9	Section 208 (a)
10	CL No. 2017-43
11	CL No. 2014-18
12	CL No. 2015-56
13	Section 243
14	Section 204 (j)(l)
15	CL No. 2014-21
16	CL No. 2015-41-A
17	Section 206 (b)(4)
18	Section 204 (g)
19	CL No. 2014-21
20	CL No. 2018-43
21	CL No. 2014-20

Quarterly Submission and Monitoring of Statement of Paid Up Capital and Reserve Investment (SPUCRI)

No ERD because there are no data that is yet to be submitted by the Investment Division

Monthly Submission and Assessment of Investments Made, Sold, and Disposed

Investment Made and Sold - Monthly

Investment Made and Sold - Quarterly (MBA)

Actuarial Division

Approval of Insurance Products under Expeditious Approval Process

Submission of Insurance Products under Non-Expeditious Approval Process

Reinsurance Division

Submission and Monitoring of Facultative and Non-Facultative Placements

Requirements
name	description
Name of Insurer
Line of Business
Policy Number
Amount Ceded
Sum Insured
...	...

Report Types

report_type

Facultative and Non-Facultative Placements

Particulars of Reinsurance Treaties

Foreign Receipts and Remittances

Submission and Monitoring of Particulars of Reinsurance Treaties

Report Types

report_type

Facultative and Non-Facultative Placements

Particulars of Reinsurance Treaties

Foreign Receipts and Remittances

Name of requirements
name	description	with_particulars	with_percentage_to_equity
Name of Company		1	0
Kind of Treaty		1	0
Resident Agent		1	0
Premium Reserved		1	1

Submission and Monitoring of Foreign Receipts and Remittances

Report Types

report_type

Facultative and Non-Facultative Placements

Particulars of Reinsurance Treaties

Foreign Receipts and Remittances

Risk Classifications

risk

Fire

Marine

Engineering

Report Purposes

purpose

Premium

Loss

Recovery

Others

Legal Services Group

Regulation, Enforcement and Prosecution Division (REPD)

Registration, Monitoring, and Reporting on Administrative Complaints Filed Against Regulated Entities

Data Storage, Retrieval and Reporting on Approved Non-life Insurance Policies, Riders, Clauses, Warranties or Endorsements

Public Assistance and Mediation Division (PAMD)

Registration, Monitoring, and Reporting on Complaints/Requests for Assistance Concerning Regulated Entities

Licensing Division

Recording and Retrieval of Basic Information of all Regulated Entities

Conservatorship, Receivership, and Liquidation Division (CRL)

Registration, Monitoring and Reporting of Complaints/ Requests for Assistance Concerning Companies Placed under CRL

Data Storage, Retrieval and Reporting on Companies under CRL

Claims Adjudication Division (CAD)

Registration, Monitoring, and Reporting on Complaints Lodged with CAD

Suretyship Section

Registration, Monitoring, and Reporting on Requests Received and Certifications Issued

Collated Entity Relationship Diagrams

Financial Examination Group

Brokers Division

Annual Submission and Examination of Financial Condition/Standing

Quarterly Submission and Monitoring of Client Money’s Compliance

HMO Division

Annual Submission and Examination of Financial Statements

Quarterly Submission and Examination of Interim Financial Statements

Life/ MBA/ Trust Division

Annual Submission and Examination of Financial Standing of Life Companies with Separate Presentation for Composite Insurance Companies

Annual Submission and Examination of Mutual Benefit Association (MBA)

Quarterly Submission and Examination of FRF, RBC2, and Actuarial Valuation Report

Non-Life Division

Annual Submission and Examination of Financial Standing of Non-Life Companies

Quarterly Submission and Examination of FRF, RBC2, and Actuarial Valuation Report

Issuance of Certification on Financial Condition of Insurance Companies

Pre-Need Division

Annual Submission and Examination of Pre-Need Companies

Quarterly Submission and Monitoring of Interim Financial Statements

Monthly Submission and Monitoring of Sales Reports, Collection Reports and Deposit to Trust Fund Reports

Technical Services Group

Statistics and Research Division

Preparation of Annual Data - Annual Report (selected sample tables)

Preparation of Annual Data - Key Data

Preparation of Annual Data - ASEAN Report

Preparation of Annual Data - Ranking

Preparation of Annual Data - Assets Information Management Report (AIMP)

Quarterly Submission of Compliance to Various Reportorial Requirements - Life, Non-Life, MBA

Report on Compulsory Insurance Coverage for Agency-Hired Migrant Workers

Rating Division

Approval of Premium Rates on Fire/ Motor Car Insurance and Surety

Submission and Monitoring of Data from Compulsory Third Party Liability (CTPL)

Submission and Monitoring of Data from Passenger Personal Accident Insurance (PPAI)

Off-site Examination of Non-Life Insurance Companies

Motor Car Total Loss

Bonds

Adjuster’s Quarterly Report

Fire Service Tax (FST) Remittances

Investment Division

Approval of Investments of Insurance Companies and Others (e.g. banks and investment houses)

Quarterly Submission and Monitoring of Statement of Paid Up Capital and Reserve Investment (SPUCRI)

Monthly Submission and Assessment of Investments Made, Sold, and Disposed

Actuarial Division

Approval of Insurance Products under Expeditious Approval Process

Submission of Insurance Products under Non-Expeditious Approval Process

Reinsurance Division

Submission and Monitoring of Facultative and Non-Facultative Placements

Submission and Monitoring of Particulars of Reinsurance Treaties

Submission and Monitoring of Foreign Receipts and Remittances

Legal Services Group

Regulation, Enforcement and Prosecution Division (REPD)

Registration, Monitoring, and Reporting on Administrative Complaints Filed Against Regulated Entities

Data Storage, Retrieval and Reporting on Approved Non-life Insurance Policies, Riders, Clauses, Warranties or Endorsements

Public Assistance and Mediation Division (PAMD)

Registration, Monitoring, and Reporting on Complaints/Requests for Assistance Concerning Regulated Entities

Licensing Division

Recording and Retrieval of Basic Information of all Regulated Entities

Conservatorship, Receivership, and Liquidation Division (CRL)

Registration, Monitoring and Reporting of Complaints/ Requests for Assistance Concerning Companies Placed under CRL

Data Storage, Retrieval and Reporting on Companies under CRL

Claims Adjudication Division (CAD)

Registration, Monitoring, and Reporting on Complaints Lodged with CAD

Suretyship Section

Registration, Monitoring, and Reporting on Requests Received and Certifications Issued