The Central Bank of the Philippines issued a circular letter calling on all non-bank financial institutions with quasi-banking (NBQB) functions and/or trust authority, and trust corporations, to publish or post their Statement of Condition (SOC) and, where applicable, their Consolidated SOC or Balance Sheet as of 31 December 2025, pursuant to Section 61 of Republic Act No. 8791. Institutions must publish the SOC (for the head office, branches and other offices) side-by-side with the Consolidated SOC (covering the parent institution and its subsidiaries and affiliates), or publish the Balance Sheet where applicable, in a newspaper of general circulation in the locality of the principal office within 20 working days from the circular letter. Where no such newspaper is available locally, publication must be made in a newspaper of general circulation in Metro Manila or in the nearest city or province. PDF scans of the original and a copy must be submitted within 20 working days, and PDF scans of the published version together with the publisher’s certificate must be submitted within five working days from publication, using the Central Bank channels specified for NBQB and trust entities and for trust corporations.