This paper attempts to shed light on the major Off-Balance Sheet activities of commercial banks in the Philippines. Due to data limitations, the paper focuses on the trust and funds management accounts, which have grown rapidly in recent years. The implications of the fiduciary facilities on several areas and the implications of the fiduciary functions on the tenability of some supervisory requirements are also investigated.
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- Bautista, Ernesto D.. 1992. A study of Philippine monetary and banking policies. Working Papers WP 1992-11. Philippine Institute for Development Studies.