Pursuant to the State-declared policy of treating Government-Owned or -Controlled Corporations (GOCCs) as significant tools for economic development and the State's obligation to ensure that governance of GOCCs is carried out in a transparent, responsible and accountable manner, the Governance Commission for GOCCs (GCG), in the exercise of its mandate under Section 5(c) of Republic Act No. 10149, approved the Code of Corporate Governance for GOCCs (Code) at its en banc meeting held on 26 April 2012 for formal submission to the President of the Philippines.
Item VIII. Disclosure and transparency requirements
Section 43. Mandatory website - In accordance with Section 25 of the Act, all GOCCs shall maintain a website and post therein for unrestricted public access:
Latest annual audited financial and performance reports FY 2025 to FY 2013. Audited financial statements FY 2025 to FY 2011. Quarterly and annual reports and trial balance as listed below.
Directory 12
Latest Annual Audited Financial and Performance ReportLatest Annual Audited Financial and Performance Report FY 2025 to FY 2013→
Audited Financial Statements in the immediate past three yearsAudited Financial Statements FY 2025 to FY 2011→
Financial Position (Balance Sheet)Financial Position (Balance Sheet): as of March 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013; Sep 30, 2013; Jun 30, 2013; Mar 31, 2013→
Financial Performance (Income Statement)Financial Performance (Income Statement): For period ended Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013; Sep 30, 2013; Jun 30, 2013; Mar 31, 2013→
Quarter Statement of Comprehensive IncomeFor period ended June 30, 2022 and 2021; For period ended March 31, 2022 and 2021→
Cash FlowsCash Flows: For period ended Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Jun 30, 2019; Dec 31, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Dec 31, 2013; Jun 30, 2013→
Trial BalanceTrial Balance: as of Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Aug 31, 2024; Jul 31, 2024; Jun 30, 2024; May 31, 2024; Apr 30, 2024; Mar 31, 2024; Feb 29, 2024; Jan 31, 2024; Dec 31, 2023; Nov 30, 2023; Oct 31, 2023; Sep 30, 2023; Jun 30, 2023; May 31, 2023; Apr 30, 2023; Mar 31, 2023; Feb 28, 2023; Jan 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Mar 31, 2014; Dec 31, 2013→
All borrowings guaranteed by GovernmentAll borrowings (Local and Foreign) guaranteed by Government: as of Dec 31, 2025; Dec 31, 2024; Dec 31, 2023; Dec 31, 2022; Dec 31, 2021; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013→
Government subsidies and equityGovernment subsidies: as of Mar 31, 2026; Dec 31, 2025; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2020; Sep 30, 2020; Jun 30, 2020; Mar 31, 2020; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014→
Statement of Changes in Net Asset/EquityStatement of Changes in Net Asset/Equity: as of Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022→
Any material risk factors and measures taken to manage such risks→
Performance Evaluation System
Performance Evaluation System (PES) forms and monitoring reports.
→PES Form 2: Strategic Initiatives ProfileAnnex B (PES Form 2): Strategic Initiatives Profile CY 2017, CY 2016, CY 2015, CY 2014
→PES Form 3: Monitoring Report of Performance TargetsAnnex C (PES Form 3): Monitoring Report as of Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Mar 31, 2021; Dec 31, 2020; Sep 30, 2020; Jun 30, 2020; Dec 31, 2019; Sep 30, 2019; Jun 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Oct 31, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Oct 31, 2016; Mar 31, 2016; Dec 31, 2015; Dec 31, 2014; Oct 31, 2014; Dec 31, 2013
Governance matters
Charter statement, strategy map, agreements, organizational chart, Manual of Corporate Governance (provisionally accepted by GCG), CSR statement, balanced scorecard and GCG validation results.
→GCG Validation Result of the Performance Scorecard of NIAGCG Validation Result CY 2023, CY 2022, CY 2021, CY 2020, CY 2019, CY 2018, CY 2017, CY 2016, CY 2015
Other information and reportorial requirements
Section 46. Other reportorial requirements - All GOCCs shall also submit periodically in electronic form to the GCG common form financial statements based on annual audited financial statements within 30 days from receipt, dividend computations and payments including dividend computations for period ended June 2023. Details beyond this point were truncated in the source capture.
Directory 12
Guidelines in the Ranking and Distribution of the Interim Performance-Based Bonus (PBB)FY 2021, FY 2020, FY 2019, FY 2017 and FY 2018, FY 2016, FY 2015→
No Gift PolicyNo Gift Policy; MC No. 59, s. 2015; MC No. 06, s. 2009; MC No. 82, s. 2007 - Rules on Gifts and Benefits→
Filing and Submission of Statement of Assets, Liabilities and Networth (SALN)CY 2025: MC No. 26, s. 2026; CY 2024: MC No. 49, s. 2025; CY 2023: MC No. 20, s. 2024; CY 2022: MC No. 18, s. 2023; CY 2021: MC No. 15, s. 2022; CY 2020: MC No. 71, s. 2021; CY 2019: MC No. 14, s. 2020; CY 2018: MC No. 10-A, s. 2019, MC No. 10, s. 2019; CY 2017: MC No. 15, s. 2018→
Section 46 submissions to GCGCommon form financial statements; Dividend computations and payments→
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Code of Corporate Governance for GOCCs - disclosure and transparency requirements
About this disclosure
Pursuant to the State-declared policy of treating Government-Owned or -Controlled Corporations (GOCCs) as significant tools for economic development and the State's obligation to ensure that governance of GOCCs is carried out in a transparent, responsible and accountable manner, the Governance Commission for GOCCs (GCG), in the exercise of its mandate under Section 5(c) of Republic Act No. 10149, approved the Code of Corporate Governance for GOCCs (Code) at its en banc meeting held on 26 April 2012 for formal submission to the President of the Philippines.
Item VIII. Disclosure and transparency requirements
Section 43. Mandatory website - In accordance with Section 25 of the Act, all GOCCs shall maintain a website and post therein for unrestricted public access:
Latest annual audited financial and performance reports FY 2025 to FY 2013. Audited financial statements FY 2025 to FY 2011. Quarterly and annual reports and trial balance as listed below.
Directory 12
Latest Annual Audited Financial and Performance ReportLatest Annual Audited Financial and Performance Report FY 2025 to FY 2013→
Audited Financial Statements in the immediate past three yearsAudited Financial Statements FY 2025 to FY 2011→
Financial Position (Balance Sheet)Financial Position (Balance Sheet): as of March 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013; Sep 30, 2013; Jun 30, 2013; Mar 31, 2013
Performance Evaluation System
Performance Evaluation System (PES) forms and monitoring reports.
→PES Form 2: Strategic Initiatives ProfileAnnex B (PES Form 2): Strategic Initiatives Profile CY 2017, CY 2016, CY 2015, CY 2014
→PES Form 3: Monitoring Report of Performance TargetsAnnex C (PES Form 3): Monitoring Report as of Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Mar 31, 2021; Dec 31, 2020; Sep 30, 2020; Jun 30, 2020; Dec 31, 2019; Sep 30, 2019; Jun 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Oct 31, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Oct 31, 2016; Mar 31, 2016; Dec 31, 2015; Dec 31, 2014; Oct 31, 2014; Dec 31, 2013
Governance matters
Charter statement, strategy map, agreements, organizational chart, Manual of Corporate Governance (provisionally accepted by GCG), CSR statement, balanced scorecard and GCG validation results.
→Performance Scorecards and Strategy MapCharter Statement and Strategy Map, Performance Scorecards and Strategy Map, Summary of Agreement CY 2026, CY 2025, CY 2024, CY 2023, CY 2022, CY 2021, CY 2020, CY 2019, CY 2018, CY 2017 Targets, CY 2015 (Renegotiated) and 2016 Targets, CY 2015 (Original)
→Organizational Chart
→Manual of Corporate GovernanceProvisionally Accepted by GCG
→Corporate Social Responsibility (CSR) Statement
→
Other information and reportorial requirements
Section 46. Other reportorial requirements - All GOCCs shall also submit periodically in electronic form to the GCG common form financial statements based on annual audited financial statements within 30 days from receipt, dividend computations and payments including dividend computations for period ended June 2023. Details beyond this point were truncated in the source capture.
Directory 12
Guidelines in the Ranking and Distribution of the Interim Performance-Based Bonus (PBB)FY 2021, FY 2020, FY 2019, FY 2017 and FY 2018, FY 2016, FY 2015→
Corruption Prevention Initiatives→
NIA Rules→
NIA Citizens' Charter→
Complete listing - FY 2018
→
Directors and officers FY 2017Complete listing - FY 2017→
Compensation package of Board of Directors and OfficersCompensation package FY 2025, FY 2024, FY 2022, FY 2021, FY 2020, FY 2018, FY 2017, FY 2016, FY 2015→
Information on Board Committees and their activitiesBoard committees and activities FY 2025, FY 2024, FY 2023, FY 2022, FY 2019, FY 2018, FY 2017, FY 2016, FY 2015→
Attendance record of Directors and committee meetingsAttendance record FY 2025, FY 2024, FY 2023, FY 2022, FY 2021, FY 2020, FY 2019, FY 2018, FY 2017, FY 2016, FY 2015, FY 2014, FY 2013→
Directors and officers FY 2017Complete listing - FY 2017→
Compensation package of Board of Directors and OfficersCompensation package FY 2025, FY 2024, FY 2022, FY 2021, FY 2020, FY 2018, FY 2017, FY 2016, FY 2015→
Information on Board Committees and their activitiesBoard committees and activities FY 2025, FY 2024, FY 2023, FY 2022, FY 2019, FY 2018, FY 2017, FY 2016, FY 2015→
Attendance record of Directors and committee meetingsAttendance record FY 2025, FY 2024, FY 2023, FY 2022, FY 2021, FY 2020, FY 2019, FY 2018, FY 2017, FY 2016, FY 2015, FY 2014, FY 2013→
→
Financial Performance (Income Statement)Financial Performance (Income Statement): For period ended Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013; Sep 30, 2013; Jun 30, 2013; Mar 31, 2013→
Quarter Statement of Comprehensive IncomeFor period ended June 30, 2022 and 2021; For period ended March 31, 2022 and 2021→
Cash FlowsCash Flows: For period ended Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Dec 31, 2020; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Jun 30, 2019; Dec 31, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Dec 31, 2013; Jun 30, 2013→
Trial BalanceTrial Balance: as of Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Aug 31, 2024; Jul 31, 2024; Jun 30, 2024; May 31, 2024; Apr 30, 2024; Mar 31, 2024; Feb 29, 2024; Jan 31, 2024; Dec 31, 2023; Nov 30, 2023; Oct 31, 2023; Sep 30, 2023; Jun 30, 2023; May 31, 2023; Apr 30, 2023; Mar 31, 2023; Feb 28, 2023; Jan 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2021; Sep 30, 2021; Jun 30, 2021; Sep 30, 2020; Dec 31, 2019; Sep 30, 2019; Mar 31, 2019; Dec 31, 2018; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Mar 31, 2014; Dec 31, 2013→
All borrowings guaranteed by GovernmentAll borrowings (Local and Foreign) guaranteed by Government: as of Dec 31, 2025; Dec 31, 2024; Dec 31, 2023; Dec 31, 2022; Dec 31, 2021; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014; Dec 31, 2013→
Government subsidies and equityGovernment subsidies: as of Mar 31, 2026; Dec 31, 2025; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022; Dec 31, 2020; Sep 30, 2020; Jun 30, 2020; Mar 31, 2020; Sep 30, 2018; Jun 30, 2018; Mar 31, 2018; Dec 31, 2017; Sep 30, 2017; Jun 30, 2017; Mar 31, 2017; Dec 31, 2016; Sep 30, 2016; Jun 30, 2016; Mar 31, 2016; Dec 31, 2015; Sep 30, 2015; Jun 30, 2015; Mar 31, 2015; Dec 31, 2014; Sep 30, 2014; Jun 30, 2014; Mar 31, 2014→
Statement of Changes in Net Asset/EquityStatement of Changes in Net Asset/Equity: as of Mar 31, 2026; Sep 30, 2025; Jun 30, 2025; Mar 31, 2025; Dec 31, 2024; Sep 30, 2024; Jun 30, 2024; Mar 31, 2024; Dec 31, 2023; Sep 30, 2023; Jun 30, 2023; Mar 31, 2023; Dec 31, 2022; Sep 30, 2022; Jun 30, 2022; Mar 31, 2022→
Any material risk factors and measures taken to manage such risks→
No Gift PolicyNo Gift Policy; MC No. 59, s. 2015; MC No. 06, s. 2009; MC No. 82, s. 2007 - Rules on Gifts and Benefits→
Filing and Submission of Statement of Assets, Liabilities and Networth (SALN)CY 2025: MC No. 26, s. 2026; CY 2024: MC No. 49, s. 2025; CY 2023: MC No. 20, s. 2024; CY 2022: MC No. 18, s. 2023; CY 2021: MC No. 15, s. 2022; CY 2020: MC No. 71, s. 2021; CY 2019: MC No. 14, s. 2020; CY 2018: MC No. 10-A, s. 2019, MC No. 10, s. 2019; CY 2017: MC No. 15, s. 2018→
Section 46 submissions to GCGCommon form financial statements; Dividend computations and payments→
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