The Central Bank of the Philippines issued a memorandum to Authorized Agent Banks (AABs) and their subsidiary or affiliate foreign exchange corporations (AAB Forex Corps) clarifying that sales of foreign exchange (FX) against Philippine pesos (PHP) by AAB Forex Corps fall under the Manual of Regulations on Foreign Exchange Transactions (FX Manual), rather than the Manual of Regulations for Non-Bank Financial Institutions (MORNBFI). AAB Forex Corps are treated as money changers and foreign exchange dealers and are generally subject to the non-bank financial institution framework under the MORNBFI. However, when an AAB Forex Corp sells FX against PHP to individuals or entities that are not AABs, the transaction is subject to the FX Manual’s requirements, including applicable documentary requirements depending on the nature of the underlying FX transaction.