REGISTRY OF LOANS AVAILMENTS AND REPAYMENTS -

FOREIGN
SUMMARY (RLARFS)

INSTRUCTIONS

A. This form shall be used to summarize the amount of loans availments and
repayments of the Government of the Philippines with the foreign lending
institutions which is recorded in the Registry of Loans Availments and
Repayments - Foreign (Individual). It shall be accomplished as follows:
1) Sheet No. – page/sheet number which is perpetual numbering
2) Date – date of the Journal Entry Voucher (JEV) or date of the document which is
used as basis of entry in the Registry
3) Reference – source documents such as JEV No., contract documents, etc.
4) Loan Account No. - assigned loan number as stated in the loan document
5) Creditor - name of foreign creditor, such ADB, World Bank, etc.
6) Loan Description/Purposes - brief description of the purpose of the loan
7) Total Amount of Loan - total amount of loan as stated in the loan document
8) Interest Rate - rate of interest of loan per annum
9) Recipient Agency - name of the government agency who will utilize the loan or
will implement the project specified in the loan document
10) AMOUNT OF LOANS AVAILMENTS - proceeds of loan stated in original and
peso currency remitted by lending institution to the Bangko Sentral ng
Pilipinas/authorized government depository bank for the account of the Treasurer
of the Philippines. This likewise includes the amount paid by the lending
institution to the implementing agency's (IAs) suppliers/contractors/consultants,
as evidenced by a withdrawal authorization/advice of payment or any proof of
disbursement from the lending institution.
11) AMOUNT OF LOANS REPAYMENTS - amount of loan repayments as specified
in the terms and condition of the loan documents, stated in original and peso
currency
12) AMOUNT OF LOANS BALANCE - outstanding balance of loans stated in
original currency and peso equivalent after deducting the repayments from the
total loan availment.
13) CHARGES - Interest - amount of interest paid for loan repayment stated in
original and peso currency
14) CHARGES - Commitment Charges - amount of commitment charges paid for
loan repayment stated in original and peso currency
15) CHARGES - Other Charges - amount of other charges paid for loan repayment
stated in original and peso currency
16) CHARGES - Total - total of interest, commitment charges and other charges
paid for loan repayment stated in original and peso currency

B. The loan shall be grouped into “In Cash” or “In Kind”.

C. Quarterly, it shall be totaled and ruled and shall be used as
basis in the preparation of the Schedule of Loan Avaiments and
Repayments - Foreign which is one of the supporting documents of the
Balance Sheet.
D. It shall be kept by the Bureau of the Treasury in a perpetual
manner.

66
AO 6-15-02

66