The Central Bank of the Philippines issued guidelines for universal and commercial banks and other BSP-supervised financial institutions licensed to engage in non-deliverable forwards (NDFs), setting out how to submit the revised Report on NDF Transactions and the Certification of Compliance for NDF transactions against the Philippine peso in Extensible Mark-up Language (XML) via the Prudential Reporting Innovation and Monitoring Engine (PRIME). The reporting update supports implementation of the amended foreign exchange rules for peso-related FX derivatives under BSP Circular No. 1212. Firms must submit an XML file and supporting PDFs through PRIME, using the XML Schema Definition and templates available through the BSP Relationship Management System. The NDF report (XML) and Control Prooflist (PDF) are due within two banking days after the end of the reference period, while the quarterly NDF compliance submission requires NDF_CC details (XML) and a signed certification (PDF) within 15 banking days after the end of the reference quarter. The revised NDF report is available for testing in PRIME’s sandbox; submissions remain subject to existing BSP reporting standards, validation, and applicable penalties under the Manual of Regulations for Banks and the Manual of Regulations for Non-Bank Financial Institutions. Live submission in PRIME starts with reference periods ending 24 November 2025 for the revised NDF report and 31 December 2025 for the certification, after which covered institutions must stop submitting the NDF report by email. Additional operational instructions distinguish bank and non-bank processes, including registration requirements for covered non-bank financial institutions and use of machine-to-machine submission where available, and the issuance supersedes prior 2011 and 2013 memoranda on NDF reporting.