Notes to Financial Statements - BDO

Notes to Financial StatementsDECEMBER 31, 2008, 2007 AND 2006(Amounts in Millions Except Per Share Data)The aging of past due but not impaired is presented below.Loans andReceivables2007InvestmentSecurities30 to 60 days P 2,818 P -61 to 90 days 557 -91 to 180 days 738 -More than 180 days 119 -P 4,232 P -Parent Bank2008Loans and Due from InvestmentReceivables Other Banks SecuritiesCarrying Amount P 467,590 P 14,881 P 140,558Individually ImpairedGrade: Unclassified P - P - P 15Grade C: Impaired 4,223 - -Grade D: Impaired 10,273 - 5,249Grade E: Impaired 4,376 - 120Grade F: Impaired 5,193 - 655Gross Amount 24,065 - 6,039Allowance for impairment ( 16,383 ) - ( 5,128 )Carrying amount 7,682 - 911Collectively ImpairedGrade: Unclassified 3,230 - -Allowance for impairment ( 2,575 ) - -Carrying amount 655 - -Past Due But Not ImpairedGrade: Unclassified 3,863 - -Grade C: Impaired - - -Carrying amount 3,863 - -Neither Past Due Nor ImpairedGrade: Unclassified 455,390 14,881 139,647Total Carrying Amount P 467,590 P 14,881 P 140,558The aging of past due but not impaired is presented below.Loans andReceivables2008InvestmentSecuritiesBelow 30 days P 507 P -30 to 60 days 212 -61 to 90 days 350 -91 to 180 days 546 -More than 180 days 2,248 -P 3,863 P -Thinking Ahead To Get You Ahead • Annual Report 2008 37