Via ODiSy March 22, 2012 PHILIPPINE STOCK EXCHANGE ... - BDO

- 61 -The following table shows the exposure to credit risk as of December 31, 2011 and2010 for each internal risk grade and the related allowance for impairment:BDO Unibank Group2011Loans andTrading andOther Due from InvestmentReceivables Other Banks SecuritiesCarrying Amount P 673,927 P 24,719 P 181,816Individually ImpairedGrade C: LEM P 10,715 P - P -Grade D: Substandard 3,538 - -Grade E: Doubtful 5,168 - 1,006Grade F: Loss 6,390 - 888Gross amount 25,811 1,894Allowance for impairment ( 12,385 ) - ( 1,894 )Carrying amount 13,426 - -Collectively ImpairedUnclassified 28 - 11,104Grade C: LEM 3,622 - -Grade D: Substandard 2,333 - -Grade E: Doubtful 535 - -Grade F: Loss 6,174 - -Gross amount 12,692 - 11,104Allowance for impairment ( 7,268 ) - ( 147 )Carrying amount 5,424 - 10,957Past Due But Not ImpairedUnclassified 6,187 - -Neither Past Due Nor ImpairedUnclassified 648,890 24,719 170,859Accounts with Negotiated Terms - - -Total Carrying Amount P 673,927 P 24,719 P 181,816