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NOTICE

NO PRE-SCREENING shall be done on the General Information


Sheet (GIS) and Audited Financial Statements (AFS) submitted at
the Central Receiving Unit (CRU), ERMD.

However, the FORM and CONTENTS of reports shall be subject


to review by the Commission which may impose fines and/or
penalties for verified violation of existing laws, SEC rules and
regulations.
All filers must ensure completeness of reports submitted.

For your guidance and convenience, see Checklist below.

Checklist for Components of Financial Statements

Checklist for Components of Financial Statements

For STOCK Corporations

For NON-STOCK corporations,


BRANCH and REGIONAL offices

Four (4) copies including Original set


Cover Sheet

Four (4) copies including Original set


Cover Sheet
Original BIR / bank stamp RECEIVED on:
Auditors Report
Balance Sheet/Statement of Financial Position
Income Statement
BOA registration number of external auditor w/ expiration date
Statement of Managements Responsibility (SMR) over
the Financial Statements signed by ALL of the ff:

Original BIR / bank stamp RECEIVED on:


Auditors Report
Balance Sheet/Statement of Financial Position
Income Statement
BOA registration number of external auditor w/ expiration date
Statement of Managements Responsibility (SMR) over
the Financial Statements signed by ALL of the ff:
President / Chief Executive Officer
Chairman of the Board
Treasurer /Chief Finance Officer
Officer/s holding positions equivalent to the
aforementioned as may be authorized in the By-Laws
Auditors Report 1 originally signed

Checklist for Components of


General Information Sheet
Four (4) copies including Original set
To determine that the following entries are properly filled up:

Corporate Name
Date Registered
SEC Registration No.
Fiscal Year End
Annual Meeting per By-Laws
Actual Date of Meeting
Corporate Tax Identification Number (TIN)

President / Chief Executive Officer


Chairman of the Board
Treasurer / Chief Finance Officer
Officer/s holding positions equivalent to the
aforementioned as may be authorized in the By-Laws

Balance Sheet/Statement of Financial Position


Income Statement 2
Cash Flow Statement
Statement of Changes in Equity 3

Complete Principal Office Address


Primary Purpose
Name of Directors / Officers
Stockholders Information
TIN for Filipinos and Foreigners
Soft copy of General Information Sheet1

Auditors Report originally signed


If not required, notarized Treasurers Certification 1
Balance Sheet/Statement of Financial Position

Notes to Financial Statements


Supplemental written statement of External Auditor on the
number of stockholders
Soft copy of General Form for Financial Statements (GFFS)
or Special Form for Financial Statements (SFFS)4

Statement of Receipts and Disbursements2


Cash Flow Statement

Anti-Money Laundering Act (AMLA) page 1-A


Page numbers must be in numerical order

Statement of Fund Balance 3


Notes to Financial Statements

ORIGINAL signature of the Corporate Secretary

Treasurers Certification for: (see ** below)


Non-stock corporations - with annual gross receipts of less than P100,000.00
OR total assets of less than P500,000.00;
Branch offices - non-stock with total assets equivalent to less than P1 Million
Regional Operating Headquarters with total revenues equivalent to less than P1 Million
Representative office with total assets of less than P1 Million;
2 NOT required if the company was not in operation during the two comparative years
3 NOT required if the only change in equity is the net income/loss for the period.
** (1) Statement of Financial Position/Statement of Fund Balance;
(2) Income Statement or Statement of Receipts / Disbursements;
(3) Applicable explanatory Notes.

Must be NOTARIZED

Auditors Report for paid-up capital stock of P50,000.00 or more.


Treasurers Certification for:
: Domestic corporations with paid-up capital less than P50,000.00
: Foreign Branch Office w/ assigned capital in the equivalent amount of less
than P2 Million
2 NOT required if the company was not in operation during the two comparative years
3 NOT required if the only change in equity is the net income/loss for the period.
4 Applicable to corporations required to submit the General Form for Financial
Statements (GFFS) and Special Form for Financial Statements (SFFS) in CD per
Memorandum CircularNo. 6, Series of 2006.
1

Applicable to corporations required to submit the General


Information Sheet in CD per Memorandum
Circular No. 6, series of 2006.