2011 Annual Report Financial Supplements - BDO

Real and other properties acquired (ROPA) in settlement of loans through foreclosure ordacion in payment are significantly accounted for as either: financial assets, investmentproperties, non-current assets held for sale or AFS. As of December 31, 2011 and 2010,ROPA, gross of allowance, comprise of the following:BDO Unibank Group Parent Bank2011 2010 2011 2010Investment properties P 11,421 P 12,796 P 10,918 P 12,044Non-current assets held for sale 2,612 2,295 2,612 2,295AFS securities 1,584 3,731 1,468 3,731Other resources - others 122 66 - -P 15,739 P 18,888 P 14,998 P 18,07013. OTHER RESOURCESThe components of this account are shown below.BDO Unibank Group Parent BankNotes 2011 2010 2011 2010Deferred tax assets - net 27.01 P 5,485 P 5,584 P 5,586 P 5,687Equity investments 13.01 4,746 3,926 19,277 14,548Receivables from specialpurpose vehicles (SPVs) 13.02 3,440 3,440 3,440 3,440Real properties fordevelopment and sale 3,384 3,453 - -Deposits under escrow 13.03 2,931 2,931 2,931 2,931Non-current assetsheld for sale 13.04 2,612 2,328 2,612 2,295Foreign currency notes andcoins on hand 1,989 2,182 1,989 2,182Interoffice float items – net 1,617 716 1,517 1,084Retirement asset 23.02 1,494 998 1,519 1,026Goodwill 13.05, 26 1,247 1,247 1,247 1,247Returned checks andother cash items 348 341 348 341Prepaid documentary stamps 314 210 295 197Dividend receivable 168 96 316 691Computer software – net 13.06 144 367 144 366Advances to subsidiaries 24 - - - 3,183Others 13.06 5,487 4,314 4,502 3,16035,406 32,133 45,723 42,378Allowance for impairment 14 ( 8,971) ( 8,540) ( 11,919) ( 11,512)P 26,435 P 23,593 P 33,804 P 30,866www.bdo.com.ph 103