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February 14, 2005BSP MEMORANDUMTO  :All Universal (UBs), Commercial (KBs) and Thrift (TBs) Banks Section 2 of Circular 448 dated 3 September 2004 provides for the amendment of the Manual of Accounts for Universal Banks, Commercial Banks as well as the Manual of Accounts for Thrift Banks so as to create subsidiary ledger accounts under the general ledger "Investment in Bonds and Other Debt Instruments." To implement the aforesaid section, the General Ledger and the monthly Consolidated Statement of Condition of Universal Banks, Commercial Banks and Thrift Banks are hereby further amended to include the following accounts:  Universal/Commercial  BanksThrift Banks Accounts Title CSOC CSOC  GL CodeRecordGL CodeRecord   No. No.a.Investments in Bonds and Other     Debt Instruments Lent Under     Securities Lending Agreement1-3-50-086321-3-50-08381 (Foreign Regular and     FCDU/EFCDU Books)          b.Investment in Bonds and Other     Debt Instruments Sold Under1-3-50-106331-3-50-10382 Repurchase Agreements (Foreign     Regular and FCDU/EFCDU Books)     The format of the amended reports are attached under Annexes A and A.1 for Universal and Commercial Banks and Annexes B and B.1 for Thrift Banks. IcTaAHThe revised General Ledger and Consolidated Statement of Condition...