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.