Notes to Financial Statements - BDO

Notes to Financial StatementsDECEMBER 31, 2008, 2007 AND 2006(Amounts in Millions Except Per Share Data)Group2008Loans and Due from InvestmentReceivables Other Banks SecuritiesSub total (Brought Forward) P 8,663 P 161 P 911Past Due But Not ImpairedGrade: Unclassified 4,498 - -Grade C: Impaired - - -Carrying amount 4,498 - -Neither Past Due Nor ImpairedGrade: Unclassified 478,826 16,941 152,787Total Carrying Amount P 491,986 P 17,102 P 153,698The aging of past due but not impaired is presented below.Loans andReceivables2008InvestmentSecuritiesBelow 30 days P 507 P -30 to 60 days 293 -61 to 90 days 375 -91 to 180 days 604More than 180 days 2,719 -P 4,498 P -2007Loans and Due from InvestmentReceivables Other Banks SecuritiesCarrying Amount P 311,675 P 20,690 P 164,500Individually ImpairedGrade: Unclassified P - P - P 6Grade C: Impaired 11,160 - -Grade D: Impaired 14,930 - 206Grade E: Impaired 4,604 - 1,139Grade F: Impaired 6,122 - 841Gross Amount 36,816 - 2,192Allowance for impairment ( 15,067 ) - ( 1,852 )Carrying amount 21,749 - 340Collectively ImpairedGrade: Unclassified 11,385 - 8Grade C: Impaired 2 - -Grade D: Impaired - - 3Grade E: Impaired 2,103 - -Grade F: Impaired 115 - -Gross Amount 13,605 - 11Allowance for impairment ( 1,650 ) - ( 1 )Carrying amount 11,955 - 10Past Due But Not ImpairedGrade: Unclassified 4,232 - -Grade F: Impaired - - -Carrying Amount 4,232 - -Neither Past Due Nor ImpairedGrade: Unclassified 272,118 20,690 164,150Accounts with Negotiated Terms 1,621 - -Total Carrying Amount P 311,675 P 20,690 P 164,50036Thinking Ahead To Get You Ahead • Annual Report 2008