MORNBFI Vol. 1 - Planters Development Bank

APP. Q-308.12.31Annex Q-3-fGUIDELINES ON CALCULATING ADDITIONAL INFORMATION REQUIRED INPUBLISHED STATEMENT OF CONDITION(Annex to Appendix Q-3)In calculating the additional information required to be disclosed in the Statement ofCondition for publication, the following guidelines shall be observed:1. All amounts and ratios to be reported shall be as of the same call date. However, thebasis for computing the Return on Average Equity shall be the latest quarter immediatelypreceding the call date.2. Return on Average Equity shall be computed as follows:Return on Average Net Income/(Loss) After Income Tax=Equity (%) Average Total Capital Accountsx 100Where Net Income After Tax and Average Total Capital Accounts shall be:Net Income After Tax Average Total CapitalAccountsMarch Quarter End Net Income Sum of end-month CapitalAfter Tax Multiplied by 4 Accounts (December-March)divided by 4.June Semester End Net Income Sum of end-month CapitalAfter Tax Multiplied by 2 Accounts (December - June)divided by 7.September Nine (9) months Ended Sum of end-month CapitalNet Income After Tax Accounts (December -multiplied by 1.333333 September) divided by 10.December Year Ended Net Income Sum of end-month CapitalAfter Tax Accounts (December -December) divided by 13.Q RegulationsAppendix Q-3 - Page 20Manual of Regulations for Non-Banks Financial Institutions