Annex A

NEW AND MODIFIED ACCOUNTS

I. New Accounts

2 LIABILITIES

2 Liabilities
01 Financial Liabilities
11 Financial Guarantee Liabilities

Account Title Financial Guarantee Liabilities

Account Code 20111010
Normal Balance Credit
Description This account is credited to recognize incurrence of liability arising from
the issuance of financial guarantee contracts. This account is debited to
amortize premiums received as income, for the specified payments made
by the issuer to reimburse the holder pursuant to the contract, among
others.

3 EQUITY
3 Equity
05 Unrealized Gain/(Loss)
01 Unrealized Gain/(Loss)

Account Title Accumulated Loss Allowance for Financial Assets at Fair Value Through
Other Comprehensive Income
Account Code 30501030
Normal Balance Credit
Description This account is credited to recognize
instruments measured at fair value through other comprehensive inco
This account is debited upon derecognition of debt instruments measure
at fair value through other comprehensive income, such as transfer or
write-off, or reversal of impairment loss, among others.

REVENUE/INCOME AND EXPENSES

5 Expenses
05 Non-Cash Expenses
03 Impairment Loss

Account Title Impairment Loss-Financial Assets at Fair Value Through Other

Comprehensive Income
Account Code 50503220
Normal Balance Debit
Description This account is debited to recognize the impairment loss on financial assets
at fair value through other comprehensive income. This account is
credited, at year end, to close to the Revenue/Income and
Summary account, among others.

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Account Title Impairment Loss-Financial Guarantee Liabilities

Account Code 50503230
Normal Balance Debit
Description This account is debited to recognize the loss allowance or provision for
expected credit losses on financial guarantee contracts issued. This
account is credited, at year-end, to close to the Revenue/Income and
Expense Summary account, among others.

II. Modified Accounts

1 ASSETS

1 Assets
02 Investments
12 Investments Securities at Amortized Cost

Account Title Allowance for Impairment-Investment Securities at Amortized Cost

Account Code 10212012
Normal Balance Credit
Description This account is credited to reduce the amount of investment securities at
amortized cost due to impairment. This account is debited upon
derecognition of the investment securities at amortized cost, transfer,
reversal of allowance for impairment, or write-off, among others.

3 EQUITY
3 Equity
OS Unrealized Gain/(Loss)
01 Unrealized Gain/(Loss)

Account Title Unrealized Gain/(Loss) from Changes in the Fair Value of Financia
Instruments
Account Code 30501020
Normal Balance Credit (Debit)
Description This account is used to recognize the following items which are required
to be presented under other comprehensive income: (a) gains and losses
from investments in equity instruments designated at fair value through
other comprehensive income; (b) gains and losses from investments in
debt instruments measured at fair value through other comprehensive
income or available for sale securities; (c) for particular liabilities
designated as at fair value through profit or loss, the amount of the change
in fair value that is attributable to changes in the liability's credit risk; (d)
the remeasurement gain or loss of the derivative hedging instrument and
hedged items at fair value or the foreign currency component of the
carrying amount of a non-derivative hedging instrument; and (e) gains or
losses from reclassification of debt securities from available for sale to
hold to maturity. This account is debited/credited upon sale or disposal of
the financial instr ents.

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