E.v.a.l.u.a.t.e. .a.n.d. .e.x.p.l.a.i.n. .t.h.e. .s.t.a.t.e.m.e.n.t. .o.f. .f.i.n.a.n.c.i.a.l. .p.o.s.i.t.i.o.n. .b.e.l.o.w.

Essentials Of Investments
11th Edition
ISBN:9781260013924
Author:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Publisher:Bodie, Zvi, Kane, Alex, MARCUS, Alan J.
Chapter1: Investments: Background And Issues
Section: Chapter Questions
Problem 1PS
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E.v.a.l.u.a.t.e. .a.n.d. .e.x.p.l.a.i.n. .t.h.e. .s.t.a.t.e.m.e.n.t. .o.f. .f.i.n.a.n.c.i.a.l. .p.o.s.i.t.i.o.n. .b.e.l.o.w.

ASSETS
Cash and other cash items
Due from Bangko Sentral ng Pilipinas
Due from Other Banks
Interbank Loans Recievable and Securities Purchased
Under Agreement to Resell
Financial
ancial Assets at Fair Value Though Profit or Loss
Financial Assets at Fair Value Through
Other Comprehensive Income
Investment Securities at Amortized Cost, Net
Loans and Advances, Net
Assets Held for Sale, Net
Bank Premises, Furniture, Fixtures and Equipment, Net
Investments in Subsidiaries and Associates, Net
Assets Attribute to Insurance Operations
Deferred Income Tax Assets, Net
Other Assets, Net
Total Assets
LIABILITIES AND CAPITAL FUNDS
Deposit Liabilities
Derivative Financial Liabilities
Bills Payable and Other Borrowed Funds
Due to Bangko Sentral ng Pilipinas and Other Banks
Manager's Checks and Demand Drafts Outstanding
Accrued Taxes, Interest and Other Expenses
Liabilities Attributable to Insurance Operations
Deferred Credits and Other Liabilities
Total Liabilities
CAPITAL FUNDS ATTRIBUTABLE TO
THE EQUITY HOLDERS OF BPI
Share Capital
Share premium
Tresury shares
Reserves
Accumulated other comprehensive loss
Surplus
NON-CONTROLLING INTERESTS
Total Capital Funds
Total Liabilities and Capital Funds
STATEMENTS OF FINANCIAL POSITION
For each of the three years in the period ended
December 31, 202X
2022
39,613,000,000
182,869,000,000
45,190,000,000
12,382,000,000
22, 133,000,000
3,760,000,000
19,355,000,000
7,227,000,000
19,060,000,000
16,752,000,000
16,830,000,000
2,603,961,000,000
2022
2,096,001,000,000
4,297,000,000
97,503,000,000
95,267,000,000
420,533,000,000
134,741,000,000
338,672,000,000
1,702,990,000,000 1,476,527,000,000 1,407,413,000,000
2,887,000,000
6,755,000,000
10,587,000,000
14,919,000,000
51,208,000,000
2,284,157,000,000
49,193,000,000
104, 123,000,000
(33,043,000,000)
511.000.000
644,000,000
Consolidated
2021
35,143,000,000
268,827,000,000
34,572,000,000
(14,256,000,000)
211,061,000,000
317,722,000,000
2,082,000,000
319,804,000,000
2,603,961,000,000
30,852,000,000
21,334,000,000
3,282,000,000
17,525,000,000
2020
37,176,000,000
223,989,000,000
40,155,000,000
Consolidated
2021
1,955,147,000,000
3,632,000,000
95,039,000,000
953,000,000
6,931,000,000
8,413,000,000
13,242,000,000
43,402,000,000
2,126,759,000,000
30,251,000,000
37,210,000,000
45,131,000,000
74.934,000,000
130, 186,000,000
244, 653,000,000
2,971,000,000
18,832,000,000
7,510,000,000
18,726,000,000
3,337,666,666.67
18,570,666,666.67
7,165,000,000
17,563,000,000
7,300,666,666.67
18,449,666,666.67
16,698, 666,666.67
17,856,333,333.33
15,819,000,000
17,525,000,000
16,846,000,000
19,893,000,000
2.421.915,000,000 2,233,443,000,000 2,419,773,000,000.00
45,045,000,000
74,764,000,000
3-Year Average
37,310,666,666.67
225.228.333.333.33
39,972,333,333.33
20.000
416,000,000
(5,899,000,000)
24,495,000,000.00
26,892,333,333.33
2020
3-Year Average
1,716,177,000,000 1,922,441, 666,666.67
5,657,000,000
4,528, 666,666.67
151,947,000,000 114,829,666,666.67
1,491,000,000
1,777,000,000.00
7,108,000,000
6,931, 333,333.33
8,902,000,000
9,300,666,666.67
14,347,000,000
14,169,333,333.33
45,857,000,000
46,822,333,333.33
1,951,486,000,000 2,120,800, 666,666.67
0000
564,000,000
(8,670,000,000)
181,101,000,000
165,509,000,000
293,060,000,000 279,835,000,000
2,096,000,000
2,122,000,000
295,156,000,000
281,957,000,000
2,421,915,000,000 2,233,443,000,000
120,064, 666,666.67
334,619,333,333.33
1,528,976,666,666.67
46,456,333,333.33
84,607,000,000.00
(11,014, 333,333.33)
541,333,333.33
(9,608, 333,333.33)
185,890,333,333.33
296,872,333,333.33
2,100,000,000.00
298,972,333,333.33
2,419,773,000,000.00
Percentage
1.54%
9.31%
1.65%
1.01%
1.11%
4.96%
13.83%
63.19%
0.14%
0.77%
0.30%
0.76%
0.69%
0.74%
100.00%
Percentage
79.45%
0.19%
4.75%
0.07%
0.29%
0.38%
0.59%
1.93%
87.64%
1.92%
3.50%
-0.46%
0.02%
-0.40%
7.68%
12.27%
0.09%
12.36%
100.00%
Transcribed Image Text:ASSETS Cash and other cash items Due from Bangko Sentral ng Pilipinas Due from Other Banks Interbank Loans Recievable and Securities Purchased Under Agreement to Resell Financial ancial Assets at Fair Value Though Profit or Loss Financial Assets at Fair Value Through Other Comprehensive Income Investment Securities at Amortized Cost, Net Loans and Advances, Net Assets Held for Sale, Net Bank Premises, Furniture, Fixtures and Equipment, Net Investments in Subsidiaries and Associates, Net Assets Attribute to Insurance Operations Deferred Income Tax Assets, Net Other Assets, Net Total Assets LIABILITIES AND CAPITAL FUNDS Deposit Liabilities Derivative Financial Liabilities Bills Payable and Other Borrowed Funds Due to Bangko Sentral ng Pilipinas and Other Banks Manager's Checks and Demand Drafts Outstanding Accrued Taxes, Interest and Other Expenses Liabilities Attributable to Insurance Operations Deferred Credits and Other Liabilities Total Liabilities CAPITAL FUNDS ATTRIBUTABLE TO THE EQUITY HOLDERS OF BPI Share Capital Share premium Tresury shares Reserves Accumulated other comprehensive loss Surplus NON-CONTROLLING INTERESTS Total Capital Funds Total Liabilities and Capital Funds STATEMENTS OF FINANCIAL POSITION For each of the three years in the period ended December 31, 202X 2022 39,613,000,000 182,869,000,000 45,190,000,000 12,382,000,000 22, 133,000,000 3,760,000,000 19,355,000,000 7,227,000,000 19,060,000,000 16,752,000,000 16,830,000,000 2,603,961,000,000 2022 2,096,001,000,000 4,297,000,000 97,503,000,000 95,267,000,000 420,533,000,000 134,741,000,000 338,672,000,000 1,702,990,000,000 1,476,527,000,000 1,407,413,000,000 2,887,000,000 6,755,000,000 10,587,000,000 14,919,000,000 51,208,000,000 2,284,157,000,000 49,193,000,000 104, 123,000,000 (33,043,000,000) 511.000.000 644,000,000 Consolidated 2021 35,143,000,000 268,827,000,000 34,572,000,000 (14,256,000,000) 211,061,000,000 317,722,000,000 2,082,000,000 319,804,000,000 2,603,961,000,000 30,852,000,000 21,334,000,000 3,282,000,000 17,525,000,000 2020 37,176,000,000 223,989,000,000 40,155,000,000 Consolidated 2021 1,955,147,000,000 3,632,000,000 95,039,000,000 953,000,000 6,931,000,000 8,413,000,000 13,242,000,000 43,402,000,000 2,126,759,000,000 30,251,000,000 37,210,000,000 45,131,000,000 74.934,000,000 130, 186,000,000 244, 653,000,000 2,971,000,000 18,832,000,000 7,510,000,000 18,726,000,000 3,337,666,666.67 18,570,666,666.67 7,165,000,000 17,563,000,000 7,300,666,666.67 18,449,666,666.67 16,698, 666,666.67 17,856,333,333.33 15,819,000,000 17,525,000,000 16,846,000,000 19,893,000,000 2.421.915,000,000 2,233,443,000,000 2,419,773,000,000.00 45,045,000,000 74,764,000,000 3-Year Average 37,310,666,666.67 225.228.333.333.33 39,972,333,333.33 20.000 416,000,000 (5,899,000,000) 24,495,000,000.00 26,892,333,333.33 2020 3-Year Average 1,716,177,000,000 1,922,441, 666,666.67 5,657,000,000 4,528, 666,666.67 151,947,000,000 114,829,666,666.67 1,491,000,000 1,777,000,000.00 7,108,000,000 6,931, 333,333.33 8,902,000,000 9,300,666,666.67 14,347,000,000 14,169,333,333.33 45,857,000,000 46,822,333,333.33 1,951,486,000,000 2,120,800, 666,666.67 0000 564,000,000 (8,670,000,000) 181,101,000,000 165,509,000,000 293,060,000,000 279,835,000,000 2,096,000,000 2,122,000,000 295,156,000,000 281,957,000,000 2,421,915,000,000 2,233,443,000,000 120,064, 666,666.67 334,619,333,333.33 1,528,976,666,666.67 46,456,333,333.33 84,607,000,000.00 (11,014, 333,333.33) 541,333,333.33 (9,608, 333,333.33) 185,890,333,333.33 296,872,333,333.33 2,100,000,000.00 298,972,333,333.33 2,419,773,000,000.00 Percentage 1.54% 9.31% 1.65% 1.01% 1.11% 4.96% 13.83% 63.19% 0.14% 0.77% 0.30% 0.76% 0.69% 0.74% 100.00% Percentage 79.45% 0.19% 4.75% 0.07% 0.29% 0.38% 0.59% 1.93% 87.64% 1.92% 3.50% -0.46% 0.02% -0.40% 7.68% 12.27% 0.09% 12.36% 100.00%
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