Philippines purpose of payment guide

Bills purchased

Bills collected

Adjustment - increase

Adjustment - decrease

Refund and/or cancellation of export receipts

Sales under constructive exports

Purchase of goods abroad under merchanting

Resale of goods abroad under merchanting

Sale of goods via e-commerce

Goods procured in ports

Receipt from nonresidents for manufacturing services on physical inputs owned by others as receipts

Receipts from nonresidents for maintenance and repair of goods

Receipts from nonresidents for maintenance and repair on ships, aircrafts and other transport equipment

Receipts of local sea carriers for international transport of nonresident passengers

Receipts of local sea carriers from nonresidents for freight on merchandise exports/imports

Receipts from nonresidents for other supporting and auxiliary transport services incurred in ports

Receipts of local airline companies for international transport of nonresident passengers

Receipts of local airline company from nonresidents for freight on merchandise exports/ imports

Receipts form nonresidents for other supporting and auxiliary services in airport and terminal facilities

Receipt from nonresidents for postal and courier services

Receipt from nonresidents for business travel

Receipt from nonresidents for health-related

Receipt from nonresidents for education-related

Proceeds of nonresident's use of credit and debit cards in the Philippines

Receipts from nonresidents traveling for holidays, recreational and cultural activities, visits to friends and relations and pilgrimages in the Philippines

Fares for cruises received by resident operator from nonresident passenger

Over-the-counter conversion of foreign currencies to pesos by nonresident tourists and Filipino migrants

Over-the-counter conversion for pesos unused foreign currencies by resident tourists

Receipts from nonresidents for construction services abroad

Receipts from nonresidents for construction services in the Philippines

Premium received by resident insurances companies for providing life insurance and annuities, and nonlife insurance to nonresidents (includes freight insurance)

Premium received by resident insurance companies from nonresident insurance companies for reinsurance services

Receipts by resident agents, consultants, brokers, etc. for auxiliary insurance services from nonresident insurance companies

Contributions and fees received by resident providers of pension and standardized guarantee schemes from nonresidents

Receipt from nonresidents for financial services

Fees, commissions or royalties received by residents for the use of proprietary rights

Fees and charges received by residents for licenses to reproduce or distribute (or both) intellectual property embodied in produced originals or prototypes

Receipt from nonresidents for telecommunication services

Receipts of resident BPO -Software development companies from nonresidents

Receipts from other nonresidents for hardware- and software-related services and data-processing services

Receipts from nonresidents for news agency services

Receipts from nonresidents for database services, including web search portals

Receipts from nonresidents for direct non-bulk subscriptions to newspapers and periodicals

Receipt from nonresidents for research and development services

Receipts from nonresidents for legal services, accounting, auditing, bookkeeping and tax consulting services

Receipts from nonresidents for business and management consulting and public relations services

Receipts from nonresidents for advertising, market research and public opinion polling services

Receipts of resident BPO - Animation companies from nonresidents

Receipts of resident BPO companies providing transcription services to nonresident companies

Receipts of resident BPO - Contact center companies from nonresidents

Receipts of resident BPO companies providing backroom operations, shared financial and accounting services,outsourcing for research and public opinion polling, etc. services

Receipts from nonresidents for other professional and management consulting services not provided by BPOs

Receipts from nonresidents for architectural, engineering, and other technical services

Receipts from nonresidents for waste treatment and depollution, agricultural, and mining services

Receipts from nonresidents for operating leasing services

Receipts from nonresidents for trade related services

Receipt from nonresidents for other business services

Receipts for services related to the production of motion pictures, radio and television programs, and musical recordings

Receipts for downloaded mass-produced recordings and manuscripts

Receipts for access to encrypted television channels

Talent fees of local entertainers involved with theatrical and musical productions, sporting events, circuses, and other similar events

Receipts from nonresidents for health services provided by resident hospitals, doctors, nurses, and paramedical and similar personnel, as well as laboratory and similar services, whether rendered remotely or on-site

Receipts from nonresident for education services such as correspondence courses and education via television or the internet, as well as by teachers and so forth who supply services directly in host economies

Receipts from nonresidents for heritage, recreational and other personal services

Receipts from nonresidents fees for visas and other services provided by Philippine Embassy and consulates and other government agencies

Receipts from foreign embassies, consulates, military units, international organizations and other official entities for the purchase of goods and services, such as office supplies, vehicles, repairs, electricity, and rental of premises in the Philippines

Receipts from goods and services acquired from the Philippines by diplomats, consular staff, and military personnel located abroad and their dependents

Compensation earned and remitted by land-based overseas Filipino workers

Compensation earned and remitted by sea-based overseas Filipino workers

Compensation received by local staff working for a foreign embassy, foreign military establishment, or an international institutions operating in the Philippines

Compensation received by local staff working for nonresident institutional units operating in the Philippines

Personal transfers by Filipino migrants who are employed in and considered residents of another country to resident household in the Philippines

Capital transfers by migrant Filipinos abroad to resident households in the Philippines

MTO remittance pre-funding

Dividends and withdrawals from income of quasi-corporations received by a resident direct investor from its nonresident direct investment enterprise (investee) abroad

Dividends and withdrawals from income of quasi-corporations received by a resident direct investment enterprise from its nonresident direct investor abroad (reverse investment)

Dividends and withdrawals from income of quasi-corporations received by a resident fellow enterprise from its investment in nonresident fellow enterprise abroad

Dividends received by a resident owners of investment fund shares (or units) issued by a nonresident

Interest received by a resident direct investor from loans granted to nonresident direct investment enterprises (investee) abroad

Interest received by a resident direct investment enterprises (investee) from loans granted to nonresident direct investor abroad

Interest received by a fellow enterprise from loans granted to nonresident fellow enterprise abroad

Gain realized on revaluation adjustments of direct investments

Dividends received by a resident investor from equity securities issued by a nonresident

Dividends received by a resident investor from investment fund shares/units issued by a nonresident

Interest income received by a resident investor from long-term debt securities issued by a nonresident

Interest income received by a resident investor from short-term debt securities issued by a nonresident

Gain realized on revaluation adjustments of portfolio investments

Resident's withdrawals from income of quasi-corporations

Resident's receipts of Investment income attributable to policyholders in insurance, standardized guarantees, and pension funds from nonresidents

Interest income received by a resident on deposits/placements held abroad

Interest Income received by a resident on loans and receivables granted to nonresidents

Gain realized on revaluation adjustments of other investments

Rental on land areas and other natural resources received by a resident from nonresidents

Taxes on products and production collected by Philippine government from nonresidents

Taxes on income, wealth, and other taxes including fines, penalties, fees, legal claims/settlements

Social Contributions (SSS & PAG-IBIG contributions) remitted by nonresident Filipinos (migrants)

Donations/aids for technical assistance from foreign governments and international organizations, to finance current expenditures , including emergency aid after natural disasters

Donations from nonresident non-profit Institutions serving households (NPISHs), entities and individuals as emergency aid after natural disasters

Receipt of returned/unclaimed SSS & GSIS pension benefits paid to nonresident Filipinos (migrants)

Miscellaneous current transfers received by Philippine government

Gifts and donations received by resident individuals from nonresidents (not OF migrant workers)

Social contributions to resident private pension schemes paid by nonresident individuals or institutions

Pensions received from US Veterans Affairs

Other social security and pension benefits received by resident households from nonresidents under social security and pension schemes

Nonlife insurance premiums to cover fire, floods, crashes, collisions, sinkings, theft, violence, accidents sickness, etc. from nonresidents

Nonlife insurance claims and calls under standardized guarantees received by resident individuals or insurance companies

Gifts and donations from international organizations and other government institutions

Scholarships for education received by residents studying in the Philippines from foreign scholarship foundations, education institutions, etc.

Membership dues, subscriptions, donations, etc., received by resident NPISHs from nonresidents institutional units

Receipt of returned unclaimed private social (pension) benefits paid to nonresidents

Investment grants by foreign governments and international organizations for local government to finance all or part of the costs of their acquiring fixed assets (include also technical assistance

e.g., consulting related to the of the costs of their acquiring fixed assets (include also technical assistance e.g., consulting related to the investment project)

Receipts from sale or long-term (financial) lease of land to international organizations and foreign governments for purposes of extending their enclaves, diplomatic missions, or military bases

Capital taxes received by local government on the values of the assets or net worth of institutional units, or on the values of assets transferred between institutional units as a result of legacies, gifts, or other capital transfers

Major compensation receipts for extensive damages (e.g., oil spillages, mining damages)

Receipts from sale of intangible assets covering contracts, leases, and licenses, e.g.., time-share arrangement that involves a transferable right to use, permissions to use natural resources that are not recorded as outright ownership of those resources

Exceptionally large donations, gifts to non profit institutions to finance gross fixed capital formation, such as gifts to universities to cover the costs of building new residential colleges, libraries, and laboratories

Penalties received for non compliance in trade agreement

Capital transfer from non resident individual to resident individual

Proceeds from nonresidents capital infusion/equity investment of 10% or more of the total shares of stock (common/participating preferred) or quasi-corporation in the Philippines

Proceeds of nonresident direct investment enterprise's (investee's) capital infusion/equity investment of less than 10% in its resident parent company (direct investor) in the Philippines (reverse investment)

Proceeds from equity investments of a nonresident fellow enterprise (FE) abroad or company located abroad in a resident fellow enterprise in the Philippines

Proceeds from investment (holdings of 10% or more) of a nonresident investor in an investment fund shares or units in the Philippines (includes UITF, REITF, mutual funds)

Proceeds of loans and advances granted by nonresident parent company (direct investor) to its resident direct investment enterprise (investee)

Proceeds of loans and advances granted by nonresident fellow enterprise to its resident fellow enterprise

Proceeds of loans and advances granted by nonresident direct investment enterprise (investee) to its resident parent company (direct investor)

Receipt of pass-through funds or funds in transit from a nonresident affiliate for transfer to another nonresident affiliate in another country

Receipts by resident direct investment enterprise (investee) of funds for operating expenses from its nonresident parent company (direct investor)

Proceeds from Investment in condominiums/buildings and vacation homes including major renovations and repairs in the Philippines by nonresidents

Proceeds from withdrawal of resident’s equity investment of 10% or more of the voting stock (common or participating preferred stock) or quasi-corporation abroad

Receipt of capital repatriated by nonresident investor (parent company) to resident investee in the Philippines

Receipt of capital repatriated by a nonresident fellow enterprise to a resident fellow enterprise in the Philippines

Proceeds from withdrawal of investment (holdings of 10% or more) of a resident investor in an investment fund shares or units abroad (includes UITF, REITF, mutual funds)

Settlement of loans and advances of a nonresident investee to its resident parent company (direct investor)

Settlement of loans and advances of a nonresident fellow enterprise to its resident fellow enterprise

Settlement of loans and advances of a nonresident parent company (direct investor) to its resident direct investment enterprise (investee)

Receipt of pass-through funds from a nonresident affiliate for transfer to another nonresident affiliate in another country

Receipt of excess funds (operating expenses) by resident parent company (direct investor) from its nonresident direct investment enterprise (investee)

Receipt of proceeds from sale of resident's real estate properties (e.g. investment in condominiums/buildings and vacation homes) located abroad

Residents' sale of equity securities (holdings of less than 10% of total shares) issued by residents to nonresidents

Residents' sale of Money Market Fund (MMF) shares/units issued by residents to nonresidents

Residents' sale of other investment fund shares/units issued by residents to nonresidents

Residents' sale of long-term debt securities issued by residents to nonresidents

Residents' sale of short-term debt securities to nonresidents

Residents' withdrawal of equity securities (holdings of less than 10% of total shares) issued by nonresidents

Residents' withdrawal of Money Market Fund shares/units issued by nonresidents

Residents' withdrawal of other investment fund shares/units issued by nonresidents

Residents' withdrawal of long-term debt securities issued by nonresidents

Residents' withdrawal of short-term debt securities issued by nonresidents

Reversal of loan loss provision - portfolio investments

Gain from settlement of spot transaction

Gain from settlement of interest rate forwards

Gain from settlement of forward foreign exchange contracts

Gain from settlement of forward equity contract

Gain from settlement of bond forward

Gain from settlement of interest rate swap

Gain from settlement of currency swap

Gain from settlement of equity swap

Gain from settlement of cross currency interest rate swap

Gain from settlement of interest rate options contracts

Gain from exercise of foreign exchange options contracts

Gain from exercise of equity options contracts

Premium received on sale of call/put options contracts

Premiums received under credit derivatives

Gain from settlement of bond options

Gain from settlement of interest rate futures

Gain from settlement of foreign exchange futures

Gain from settlement of equity contract futures

Receipts of nonrepayable margin deposits on futures contracts

Gain from settlement of bond futures

Gain in settlement of structured products

Gain from settlement of employee stock options

Loan availment by resident from nonresident

Loan repayment of nonresident to resident

Reversal of loan loss provision - loans

Proceeds from nonresident’s equity investment in quasi-corporation(if the share of voting power is less than 10 percent) in the Philippines

Resident's withdrawal of funds realized by the sale or disposal of the quasi-corporation’s assets abroad

Withdrawal of peso time deposits with an AAB with a maturity of at least ninety (90) days

Cash withdrawal/debit to nonresident's accounts

Debit to reporting bank's nostro account abroad

Debit to nonresident bank's account maintained with the reporting bank as working funds denominated in local currency

Set-up of accounts receivable/collection of accounts payable

Foreign currency notes and coins/checks/other cash items received over-the-counter

Pass-through funds received by resident banks

Accrued interest receivable/reversal of accrued interest expense

Withdrawal/debit from resident forex corporations' FCDU accounts from other banks

Withdrawal/debit from resident FX dealers/money changers' FCDU accounts

Withdrawal/debit from OBUs' FCDU accounts

Withdrawal/debit from other residents's (excluding forex corporations, FX dealers/money changers and OBUs) FCDU accounts

Investment in Unit Investment Trust Fund (UITF) & Exchange Traded Fund (ETF), equity and other debt securities

Acquisition from self-funded imports including application of proceeds of FCDU loans

Foreign currency loans granted to resident non-banks (principal)

Resident's sale of Philippine issued foreign currency denominated securities to a resident non-bank

Gain realized on sale of securities to resident non-banks

Interest income; dividend income; commission income; and gains on financial instruments (assets); fees and charges received from residents

Acquisition from self-funded payment of non-trade accounts

Conversion for pesos of proceeds from FCDU loans and deposit withdrawals

Over-the-counter conversion for pesos of foreign currencies from residents

Proceeds from Exports to residents paid for in foreign currency (constructive exports)

Gain on revaluation adjustment on transactions with residents

Gains from settlement of financial derivatives, premiums received from options contracts and receipt of nonrepayable margin deposits on futures contracts

Receipt of pass-through funds from another bank

Set-up of accounts receivable/collection of accounts payable from residents

FX proceeds of loans credited to FCDU account

Investment in securities under repurchase agreement

Accrued interest receivable/reversal of accrued interest expense-resident

Due from FCDU/RBU - Clearing accounts and other transactions between the FCDU/RBU

Residents' withdrawal of foreign currency denominated securities issued by resident non-banks

Reversal of loan loss provision - others

Import Letters of Credit (L/Cs) Opened and DA - OA

Import Availments and Extensions

Import Letters of Credit (L/Cs) Opened and DA - OA Import Availments and Extensions

Import payment

Adjustment - increase

Adjustment - decrease

Refund of import advances/down payments

Advance payment of imports

Purchase of goods via e-commerce

Payments to nonresidents for manufacturing services on physical inputs owned by others as receipts

Payments to nonresidents for maintenance and repair of goods

Payments to nonresidents for maintenance and repair on ships, aircrafts, and other transport equipment

Payment to nonresident sea carriers by resident passenger

Payments to nonresident sea carriers for freight on merchandise imports/exports

Payment to nonresidents for other supporting and auxiliary services in sea ports and other sea terminal facilities

Payments to nonresident airline companies by resident passengers

Payments to nonresident airline companies for freight on merchandise exports or imports

Payments ton nonresidents for other supporting and auxiliary services in airport and terminal facilities

Payments to nonresidents for postal and courier services

Payments to nonresidents for business travel

Payments to nonresidents for health-related

Payments to nonresidents for education-related

Payment for resident's use of credit and debit cards abroad

Payments of residents traveling for holidays, recreational and cultural activities, visits to friends and relations, and pilgrimages abroad

Fares for cruises paid by resident passengers to nonresident operator

Over-the-counter purchase of foreign currencies by residents for foreign travel purposes

Over-the-counter reconversion of unused pesos to foreign currencies from nonresident tourists and balikbayans

Payments to nonresidents for construction services abroad

Payments to nonresidents for construction services in the Philippines

Premiums paid by resident insurances companies providing life insurance and annuities, and nonlife insurance to nonresidents (includes freight insurance)

Payments by resident insurance companies to nonresident insurance companies for reinsurance services

Payments to nonresident agents, consultants, brokers, etc. for auxiliary insurance services

Contributions and fees paid to nonresident providers of pension and standardized guarantee schemes

Payments to nonresidents for financial services

Fees, commissions, or royalties paid to nonresidents for the use of proprietary rights

Fees and charges paid to nonresidents for licenses to reproduce or distribute (or both) intellectual property embodied in produced originals or prototypes

Payments to nonresidents for telecommunication services

Payments to nonresident BPO -Software development companies

Payments to other nonresidents for hardware- and software-related services and data-processing services

Payments to nonresidents for news agency services

Payments to nonresidents database services, including web search portals

Payments to nonresidents for direct non-bulk subscriptions to newspapers and periodicals

Payments to nonresidents for research and development services

Payments to nonresidents for legal services, accounting, auditing, bookkeeping, and tax consulting services

Payment to nonresidents for business and management consulting and public relations services

Payments to nonresidents for advertising, market research, and public opinion polling services

Payments to nonresident BPO - Animation companies

Payments to nonresident BPO companies providing transcription companies

Payments to nonresident BPO - Contact center companies

Payments to nonresident BPO companies providing backroom operations, shared financial and accounting services, outsourcing for research, and public opinion polling, etc. services

Payments to nonresidents for other professional and management consulting services not provided by BPOs

Payments to nonresidents for architectural, engineering, and other technical services

Payments to nonresidents for waste treatment and depollution, agricultural, and mining services

Payments to nonresidents for operating leasing services

Payments to nonresidents for trade related services

Payments to nonresidents for other business services

Payments for services related to the production of motion pictures, radio and television programs, and musical

Payments for downloaded mass-produced recordings and manuscripts

Payments for access to encrypted television channels

Payment for talent fees of foreign entertainers involved with theatrical and musical productions, sporting events, circuses, and other similar events

Payments to nonresidents for health services provided by nonresident hospitals, doctors, nurses, and paramedical and similar personnel, as well as laboratory and similar services, whether rendered remotely or on-site

Payments to nonresidents for education services such as correspondence courses and education via television or the internet, as well as by teachers and so forth who supply services directly in host economies

Payments to nonresidents for heritage, cultural, and recreational services

Payments by residents for fees for visas and other services provided by foreign embassy and consulates and other government agencies

Payments to nonresidents for purchase of goods and services, such as office supplies, vehicles, repairs, electricity, and rental of premises, of Philippine embassy, consulates, military units, and other official entities abroad

Payments for goods and services acquired abroad from the Philippines by Philippine diplomats, consular staff, and military personnel located abroad and their dependents.

Compensation paid to a nonresidents working for a resident institutional unit operating in the Philippines

Compensation paid to a foreign staff working for the Philippine embassy and similar institutions located abroad

Compensation paid to a foreign staff working for Philippine institutional unit that have an activity abroad

Personal transfers by resident aliens staying in the Philippines for 1 year or more, who are employed and considered residents of the Philippines to nonresident households

Capital transfers by resident aliens in the Philippines to nonresident households abroad

Dividends and withdrawals from income of quasi-corporations paid to nonresident direct investor by its resident direct investment enterprise (investee) located in the Philippines

Dividends and withdrawals from income of quasi-corporations paid to nonresident direct investment enterprise (investee) by its resident direct investor (reverse investment)

Dividend payment to nonresident fellow enterprises from its investment in resident fellow enterprises

Dividend payment to nonresident owner of investment fund shares/units issued by a resident

Interest payment by a resident direct investor on loans granted by nonresident direct investment enterprises (investee) abroad

Interest payment by a resident direct investment enterprises (investee) on loans granted by nonresident direct investment investor

Interest payment by a resident fellow enterprise on loans granted by nonresident fellow enterprise

Loss incurred on revaluation adjustments of direct investments

Dividends paid by a resident investee for equity securities issued to a nonresident

Dividends paid by a resident investee for investment fund shares/units issued to a nonresident

Interest income payment by a resident for long-term debt securities issued to a nonresident

Interest income payment by a resident for short-term debt securities issued to a nonresident

Loss incurred on revaluation adjustments of portfolio investments

Nonresident's withdrawals from income of quasi-corporations in the Philippines

Resident's payment of investment income attributable to policyholders in insurance, standardized guarantees, and pension funds to nonresidents

Interest income payment by a resident on deposits/placements held in the Philippines by a nonresident

Interest Income payment by a resident on loans and receivables granted by a nonresident

Loss incurred on revaluation adjustments on other investments

Rental on land areas and other natural resources paid by a resident to nonresidents

Taxes on products and production paid by a resident to foreign government

Donations/aids for technical assistance to foreign governments to finance current expenditures, including emergency aid after natural disasters

Donations to nonresident non-profit institutions serving households (NPISHs), entities and individuals as emergency aid after natural disasters

Scholarships for education paid to foreign students studying abroad

Contributions (membership fees) payable to international organizations

SSS and GSIS social (pension), and Pag-ibig Fund provident benefits paid to nonresident Filipinos (migrants)

Miscellaneous current transfers paid by Philippine government

Gifts and donations given by resident individuals to nonresidents individuals (not OF migrant workers)

Social contributions to nonresident pension schemes paid by resident individuals or institutions

Returned US Veterans Affairs pension benefits

Social security and pension benefits paid to nonresident households from residents under social security and pension schemes

Nonlife insurance premiums to cover fire, floods, crashes, collisions, sinkings, theft, violence, accidents sickness, etc. to nonresident insurance companies

Nonlife insurance claims and calls under standardized guarantees paid by resident individuals or insurance companies

Gifts and donations remitted to international organizations and foreign government institutions

Scholarships for education paid by residents to nonresidents studying abroad

Membership dues, subscriptions, donations, etc., paid by resident NPISHs to nonresidents institutional units

Taxes on incomes, capital gains, and financial transactions

Return of unclaimed private social (pension) benefits to nonresidents

Investment grants to foreign government and international organization to finance all or part of the costs of their acquiring fixed assets (include also technical assistance e.g., consulting related to the investment project)

Payments to foreign governments for purchase or long-term financial lease of land purposes of extending diplomatic missions

Payments to foreign governments for major compensation for extensive damages (e.g. oil spillages, mining damages)

Payments to nonresidents for purchase of intangible assets covering contracts, leases, and licenses, e.g., time- share arrangement that involves a transferable right to use, permissions to use natural resources that are not recorded as outright ownership of those resources

Exceptionally large donations, gifts to nonresident nonprofit institutions to finance gross fixed capital formation, such as gifts to universities to cover the costs of building new residential colleges, libraries, and laboratories

Payments of penalties to nonresidents for non-compliance of trade agreements

Capital taxes paid to foreign government on the values of the assets or net worth of institutional units, or on the values of assets transferred between institutional units as a result of legacies, gifts, or other capital transfers

Payments to nonresidents for purchase of marketing assets, e.g., brand names, mastheads, trademarks, logos, and internet domain names

Capital transfer from resident individual to non resident individual

Repatriation/withdrawal of nonresident’s equity investment of 10% or more of the total shares of stock (common or participating preferred) or quasi-corporation in the Philippines

Repatriation/withdrawal of nonresident direct investment enterprise's capital infusion/equity investment of less than 10% from its resident parent company (direct investor) in the Philippines

Repatriation/withdrawal of equity investment of a nonresident fellow enterprise (FE) abroad from a resident fellow enterprise in the Philippines

Withdrawal of investment (holdings of 10% or more) of a nonresident investor from an investment fund shares or units in the Philippines (includes UITF, REITF, mutual funds)

Settlement/repayment of loans and advances by resident direct investment enterprise (investee) to its nonresident parent company (direct investor)

Settlement/repayment of loans and advances of resident fellow enterprise to its nonresident fellow enterprise

Settlement/repayment of loans and advances of resident parent company (direct investor) to its nonresident direct investment enterprise (investee)

Transfer of pass-through funds to another nonresident affiliate abroad

Transfer of excess funds (operating expenses) by resident direct investment enterprise (investee) to its nonresident parent company (direct investor)

Repatriation abroad of proceeds from sale of real estate properties located in the Philippines by nonresidents

Payment to nonresident affiliates (including payment/treasury centers/hubs of a group of companies) for settlement of goods and services under intercompany netting arrangements (Annex Z)

Residents' capital infusion/equity investment of 10% or more of the total shares of stock (common/participating preferred) or quasi-corporation abroad

Resident direct investment enterprise's capital infusion/equity investment of less than 10% in its nonresident parent company (direct investor) abroad - reverse investment

Equity investments of a resident fellow enterprise (FE) in a nonresident fellow enterprise abroad

Investment (holdings of 10% or more) of a resident investor in an investment fund shares or units abroad (includes UITF, REITF, mutual funds)

Loans and advances granted by resident parent company (direct investor) to its nonresident direct investment enterprise (investee) abroad

Loans and advances granted by resident fellow enterprise to its nonresident fellow enterprise.

Loans and advances granted by resident direct investment enterprise (investee) to its nonresident parent company (direct investor)

Transfer of pass-through funds to another nonresident affiliate abroad

Transfer of funds for operating expenses by resident parent company (direct investor) to its nonresident direct investment enterprise (investee)

Purchase of real estate properties abroad by resident

Payment to nonresident direct investment enterprise (investee) abroad (including payment/treasury centers/hubs of a group of companies) for settlement of goods and services under intercompany netting arrangements

Nonresidents' withdrawal of equity securities (holdings of less than 10% of total shares) issued by residents

Nonresidents' withdrawal of Money Market Fund shares/units issued by residents

Nonresidents' withdrawal of other investment fund shares/units issued by residents

Nonresidents' withdrawal of long-term debt securities issued by residents

Nonresidents' withdrawal of short-term debt securities issued by residents

Residents' purchase of equity Securities (holdings of less than 10% of total shares issued by nonresidents

Residents' purchase of Money Market Fund shares/units issued by nonresidents

Residents' purchase of other investment fund shares/units issued by nonresidents

Residents' puchase of long-term debt securities issued by nonresidents

Residents' purchase of short-term debt securities issued by nonresidents

Loan loss provision - portfolio investments

Realized loss from settlement of spot transaction

Realized loss from settlement of interest rate forwards

Realized loss from settlement of forward foreign exchange contracts

Realized loss from settlement of forward equity contract

Realized loss from settlement of interest rate swap

Realized loss from settlement of currency swap

Realized loss from settlement of equity swap

Realized loss from settlement of cross currency interest rate swap

Realized loss from settlement of interest rate options contracts

Realized loss from exercise of foreign exchange options contracts

Realized loss from exercise of equity options contracts

Premium paid on sale of call/put options contracts

Premiums paid under credit derivatives

Realized loss from settlement of bond options

Realized loss from of interest rate futures

Realized loss from of foreign exchange futures

Realized loss from of equity contract futures

Payments of nonrepayable margin deposits on futures contracts

Loss from settlement of bond futures

Loss on settlement of structured products

Realized loss from settlement of employee stock options

Spot transactions

Outright forwards

Foreign exchange swaps

Currency swaps

OTC options

Other FX products

Loan repayment of resident to nonresident

Loan availment of nonresident from resident

Loan loss provision - loans

Nonresident's withdrawal of funds realized by the sale or disposal of the quasi-corporation’s assets in the Philipppines

Resident’s equity investment in a quasi-corporation (if the share of voting power is less than 10 percent) abroad

Peso time deposits with maturity of at least ninety (90) days by nonresidents

Cash deposits/credit to nonresidents' accounts

Credit to reporting bank's nostro account abroad

Credit to nonresident bank's account maintained with the reporting bank as working funds denominated in local currency

Set-up of accounts payable/payment of accounts receivable

Foreign currency notes and coins/checks/other cash items paid over-the-counter

Pass-through funds returned by resident banks

Accrued interest expense/reversal of accrued interest income

Deposit/credit to resident forex corporations' FCDU accounts

Deposit/credit to resident FX dealers/money changers' FCDU accounts

Deposit/credit to OBUs' FCDU accounts

Deposit/credit to residents' FCDU account (excluding deposits of AAB-forex corp., FX dealer, money changers and OBUs)

Withdrawal of residents' investment in UITF & ETF, equity and other debt securities

Withdrawal from FCDU acct. for payment of import negotiated with/to be remitted by other banks

Collection of foreign currency loans granted to resident non-banks (principal)

Resident's purchase of Philippine issued foreign currency denominated securities from resident non-bank

Loss on sale of securities to resident non-banks

Interest expense; dividend income; commission income; losses on financial instruments (liabilities); fees and charges paid to residents

Sale of FX for payment of import negotiated with/remitted by other banks

Sale of FX to residents to settle FCDU loans (include interest, fees and bank charges)

Over-the-counter conversion of pesos to foreign currencies from residents

Loss on revaluation adjustment on transactions with residents

Loss from settlement of financial derivatives, premiums paid on options contracts and payment of nonrepayable margin deposits on futures contracts

Transfer of pass-through funds to another resident bank

Set-up of accounts payable/payment of accounts receivable by residents

Withdrawal from FCDU account to settle the loans granted by banks

Purchase of securities under reverse repurchase agreement

Accrued interest expense/reversal of accrued interest income-resident

Issuance of treasurer/cashier/manager's checks

Due to FCDU/RBU - clearing accounts and other transactions between the FCDU/RBU

Residents' repayment of foreign currency denominated securities issued by resident non-banks

Loan loss provision - others

Sale of FX to residents for deposit to another residents' account for trade purposes

Sale of FX to residents for deposit to another residents' account for payment of loan

Sale of FX to residents for deposit to another residents' account for direct investment

Sale of FX to residents for deposit to another residents' account for debt securities

Sale of FX to residents for deposit to another residents' account for equity securities

Sale of FX to residents for deposit to another residents' account for Mutual Funds/Unit Investment Trust Funds

Sale of FX to residents for deposit to another residents' account for purchase of property

Sale of FX to residents for deposit to another residents' account for investments in instruments issued by other residents

Sale of FX to residents for deposit to another residents' account for investments in instruments held for sale/trading by banks operating in the Philippines

Sale of FX to residents for deposit to another residents' account for settlement of transactions related to trading of foreign currency denominated investment instruments

Sale of FX to residents for deposit to another residents' account for payment of Non-Merchandise Insurance

Sale of FX to residents for deposit to another residents' account for payment of passenger tickets

Sale of FX to residents for deposit to another residents' account for payment of travel expenses

Sale of FX to residents for deposit to another residents' account for payment of commissions

Sale of FX to residents for deposit to another residents' account for payment of professional/management fees

Sale of FX to residents for deposit to another residents' account for payment of royalties

Sale of FX to residents for deposit to another residents' account for payment of other services

Sale of FX to residents for deposits to residents' own FCDU account for trade purposes

Sale of FX to residents for deposits to residents' own FCDU account for direct investment

Sale of FX to residents for deposits to residents' own FCDU account for debt securities

Sale of FX to residents for deposits to residents' own FCDU account for equity securities

Sale of FX to residents for deposits to residents' own FCDU account for Mutual Funds (MFs)/Unit Investment Trust Funds (UITFs)

Sale of FX to residents for deposits to residents' own FCDU account for purchase of property abroad

Sale of FX to residents for deposits to residents' own FCDU account for foreign currency-denominated loans

Sale of FX to residents for deposits to residents' own FCDU account for foreign currency-denominated investments instruments issued onshore

Sale of FX to residents for deposits to residents' own FCDU account for investments in instruments issued by other residents

Sale of FX to residents for deposits to residents' own FCDU account for investments in instruments held for sale/trading by banks operating in the Philippines

Sale of FX to residents for deposits to residents' own FCDU account for settlement of transactions related to trading of foreign currency denominated investment instruments

Sale of FX to residents for deposits to residents' own FCDU account for payment of foreign loans

Sale of FX to residents for deposits to residents' own FCDU account for payment of foreign currency loans

Sale of FX to residents for deposits to residents' own FCDU account for payment of non-merchandise insurance

Sale of FX to residents for deposits to residents' own FCDU account for payment of passenger tickets

Sale of FX to residents for deposits to residents' own FCDU account for payment of travel expenses

Sale of FX to residents for deposits to residents' own FCDU account for payment of commissions

Sale of FX to residents for deposits to residents' own FCDU account for payment of professional/management fees

Sale of FX to residents for deposits to residents' own FCDU account for payment of royalties