Republic of the Philippines
Securities and Exchange Commission


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Financial Statement Templates

I. Instructions  

A.   The GFFS and SFFS in electronic format shall be submitted within thirty (30) days from the last day of submission of the Annual Audited Financial Statements (AAFS). SEC Memorandum Circular No. 6 s. 2006 is applicable to the following:

  1. SEC-registered domestic stock corporations with annual gross sales or gross revenue of at least Five Million Pesos   (P5,000,000.00);
  2. Investment Companies and Publicly-held Companies enumerated in Section 17.2 of the Securities Regulation Code;
  3. Investment Houses or Underwriters of Securities;
  4. Pre-Need Plan Companies;
  5. Brokers/Dealers in Securities;   
  6. Financing Companies;
  7. Investment Company Advisers;
  8. Government Eligible Securities Dealers (GSED);
  9. Transfer Agents;
  10. All other market participants and self-regulatory organizations (e.g. Exchanges, Alternative Trading Systems, and Clearing Houses).

B.   The Treasurer, Chief Financial Officer, or a person occupying an equivalent rank in the company, shall certify under oath that, except for certain details/breakdowns required in the GFFS and SFFS, the Generally Accepted Accounting Principles in the Philippines (GAAP) prescribed accounts and figures provided in electronic documents are based on the contents of the AAFS submitted to SEC.

C.   Banks, Insurance companies, non-stock corporations, branch and representative offices of foreign corporations, and regional headquarters and regional operating headquarters of multinational corporations are not covered by this Memorandum Circular, and therefore, not required to submit the GIS, GFFS, and SFFS in diskette or CD.

D.   Pursuant to SRC Rule 68, corporations with subsidiaries are required to submit to the Commission both their parent and consolidated GFFS or SFFS, the figures of which shall be based on the audited financial statements. Each FS shall clearly indicate whether it is the “Parent” or “Consolidated” GFFS or SFFS.

E.   Corporations that qualify as Non-Publicly Accountable Entities under Philippine Accounting Standard 101, which will avail themselves of the temporary relief provided therein, are allowed to use the old GFFS template during the first year of implementation of SEC Memorandum Circular No. 6 s. 2006.


II. Downloadable Templates

Revised GFFS - applicable to corporations not covered by any industry-specific SFFS. Blank spaces are provided in this form to allow companies to indicate accounts which are peculiar to their industry or business; and,

Revised GFFS:

  • BDFS - applicable to Broker/Dealer in Securities

  • FCFS (including schedules) - applicable to Financing Companies (Head Office with Branch Office/s Accounts)

  • IHFS - applicable to Investment Houses and Underwriters of Securities

  • PHFS - applicable to Investment Companies and Publicly-Held Companies enumerated in Section 17.2 of the Securities Regulation Code (SRC)

  • PNFS - applicable to Pre-Need Plan Companies


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