Attached for your guidance is BSP Circular Letter No. CL-2013-025: Publication/Posting of Balance Sheet (BS) and Consolidated Balance Sheet (CBS), issued 10 April 2013.
The circular is also posted in BSP’s website at http://www.bsp.gov.ph/downloads/regulations/attachments/2013/cl025.pdf
View BSP Circular Letter 2013-025 here