BSP Memorandum No. 32 (2026)

To

Subject

"¥ ) BANGKO SENTRAL NG PILIPINAS

OFFICE OF THE DEPUTY GOVERNOR | FINANCIAL SUPERVISION SECTOR

MEMORANDUM NO. M-2026- 032

ALL BANKS AND QUASI-BANKS (QBs)

Guidelines on the Notification Requirement and the Submission of

the Monthly Capital Adequacy Ratio (CAR) Report by Entities

Availing of the Regulatory Relief on Capital

In line with BSP Memorandum No. M-2026-027 dated 19 June 2026 on the

Regulatory Relief on Capital Relative to Valuation Losses on Peso Government

Securities (GS) Measured at Fair Value Through Other Comprehensive Income

(FVOCI), the following submission guidelines shall apply:

For the Notification Requirement

1.

A bank/QB that intends to avail of the relief measure shall submit an e-mail

notification, with its February 2026 solo CAR report and corresponding Control

Prooflist (CP) that includes details on its net unrealized gains/losses on FVOCI

Peso GS attached, to its supervising department, copy furnished the Capital

Markets and Trust Supervision Department at [email protected], on or

before 30 June 2026.

The notifying bank shall use the existing template for the solo CAR report

included in the quarterly Financial Reporting Package for the February 2026 CAR

report. Meanwhile, the CP providing a breakdown of Net Unrealized Gains/Losses

on FVOCI Securities to separately identify those arising from FVOCI Peso GS can

be downloaded from the BSP website,

www.bsp.gov.ph/SES/reporting_templates. The CAR report and CP shall reflect

actual figures as of end-February 2026. The CAR report shall be attached to the

notification e-mail in Excel format, while the scanned CP, duly signed by the

reporting entity's authorized official, shall be in PDF.

For the Monthly Reporting Requirement

3.

4.

5.

Only banks and QBs that have availed of the said BSP-approved regulatory relief

measure shall submit the Monthly CAR Report, beginning with the 30 April 2026

reference date, in accordance with BSP Memorandum No. M-2026-027.

The XML Schema Definition (XSD), corresponding CP, and Report Template can

be downloaded from the Report Details module of the PRIME under the BSP

Relationship Management System (BRMS) which can be accessed at

https://brms.bsp.gov.ph using the latest version of web browsers.

The generated XML, together with the scanned CP duly signed by the authorized

officials of the reporting entities, shall be submitted within the prescribed

deadline via the PRIME facility in accordance with the following specifications:

Report Code | Files for Submission File Format

CAR_M XML

CAR_M Control Prooflist PDF

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6. The Monthly CAR report shall be available in the Sandbox Module of the PRIME

under BRMS portal upon issuance of this Memorandum.

7. Report submission for the reporting period beginning 30 April 2026 until

31 December 2026 shall be in accordance with the prescribed schedule, as

follows:

Reporting Period Covered

Deadline

30 April 2026

15 July 2026

31 May 2026

30 June 2026

31 July 2026 to

31 December 2026

10 banking days after the end

of the reference month

8. In generating the XML reports, banks/QBs may use either its own XML converter

facility or the BSP XML converter facility, available in the PRIME, as applicable.

For Covered Banks

9. Universal/Commercial Banks (UKBs) and their subsidiary Thrift (TBs) and

Rural/Cooperative Banks (RCBs), as well as Digital Banks (DGBs), shall submit the

generated1 XML report through machine-to-machine modality using the bank’s

preferred process as coordinated with the BSP.

10. Stand-alone TBs and RCBs may use the PRIME Submission Portal under the

BRMS of the BSP until further notice.

For Covered QBs

11. QBs shall submit the generated XML report through machine-to-machine

modality using the QB’s preferred process as coordinated with the BSP. In case

submission via machine-to-machine is not yet available, QBs may use the PRIME

Submission Portal under the BRMS until further notice.

12. In using the PRIME Submission Portal, QBs shall continue to use the official

registered PRIME accounts of the authorized officers named in their submitted

registration forms under Memorandum No. M-2017-028 dated 11 September 2017.

Other Submission Guidelines

13. Report submissions shall comply with existing BSP reporting standards. It

follows that only files prescribed by the BSP for the report shall be accepted,

subjected to validation and applicable penalties for reporting violations as

provided under Sections 171 of the Manual of Regulations for Banks (MORB) and

172-Q of the Manual of Regulations for Non-Bank Financial Institutions

(MORNBFI).

14. Queries regarding the Notification Requirement and related regulations should

be sent via e-mail to [email protected] with the subject line: [INQUIRY-Name of

Entity] Regulatory Relief on Capital.

15. Queries on Monthly CAR Report and its guidelines, should be sent via e-mail to

[email protected] following the prescribed format with the subject line:

[INQUIRY-Name of Entity] Monthly CAR Report.

1 For subsidiary TBs/RCBs, access to the converter facility shall continue to be available until further notice.

For compliance. Digitally signed by Ma. Belinda G. Caraan

Date: 2026.06.26 faa, 12:00:08 +08'00' MA. BELINDA G. CARAAN

Sector-in-Charge

26 June 2026

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