The ranking covers primarily all Philippine-registered for-profit corporations – whether privately held, publicly listed or state-owned – reporting consolidated financial statements to the Securities and Exchange Commission (SEC) for the fiscal year ended December 31, 2017 or earlier in the year. This includes subsidiaries who consolidate their financial statements with their own subsidiaries.
Also included are all other corporations who are not consolidated with other corporations, and Philippine-registered entities (branches or subsidiaries) of foreign corporations.
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