Title
Philippine National Bank vs. F.F. Cruz and Co., Inc.
Case
G.R. No. 173259
Decision Date
Jul 25, 2011
PNB negligently approved forged manager’s checks, debiting FFCCI’s account; FFCCI contributed by delayed review. Loss split 60-40, emphasizing bank’s higher diligence standard.

Case Digest (G.R. No. 173259)
Expanded Legal Reasoning Model

Facts:

  • Parties and Account Setup
    • Philippine National Bank (PNB) is the petitioner in the case.
    • F.F. Cruz and Co., Inc. (FFCCI) is the respondent, having opened two types of accounts with PNB:
      • A savings/current or combo account (Account No. 0219-830-146).
      • A dollar savings account (Account No. 0219-0502-458-6).
    • The named signatories on the accounts were Felipe Cruz (President) and Angelita A. Cruz (Secretary-Treasurer) of FFCCI.
  • Background and Transaction Context
    • Both signatories left the country for the United States in March 1995.
      • Felipe Cruz was abroad from March 18, 1995 to June 10, 1995.
      • Angelita Cruz traveled on March 29, 1995 and returned on May 9, 1995.
    • During their absence, applications for cashier’s and manager’s checks bearing Felipe Cruz’s signature were submitted to PNB.
      • One application was filed on March 27, 1995 for an amount of P9,950,000.00 payable to Gene B. Sangalang.
      • The other was filed on April 24, 1995 for an amount of P3,260,500.31 payable to Paul Bautista.
    • The amounts were subsequently debited against FFCCI’s combo account.
  • Alleged Fraudulent Transactions and Disputes
    • Upon her return, Angelita Cruz discovered the suspicious deductions in the monthly statements covering February to August 1995.
    • FFCCI claimed that the checks were unauthorized and fraudulently processed, insisting that the withdrawals be reversed by PNB.
    • PNB denied the claim, arguing that it had exercised due diligence in processing the check requests and that the transactions had followed its standard procedures.
  • Contentions of Negligence and Contributory Negligence
    • FFCCI contended that PNB’s negligence in verifying the authenticity of the signatures, especially given the large sums involved, led to the loss.
      • FFCCI further argued that its own negligence in delegating authority to its accountant, Aurea Caparas, and its delay in checking the account statements contributed to the loss.
    • PNB maintained that the applications underwent the standard verification process by four bank officers and that the absence of the bank verifier’s signature was an inadvertence.
    • FFCCI’s internal practices, including a waiver of the two-signature requirement – effectively authorizing its accountant to act independently – were also scrutinized.
  • Procedural History Leading to the Supreme Court
    • The Regional Trial Court ruled in favor of FFCCI, holding FFCCI partly negligent in its silence and delegation but finding PNB also negligent for failing to authenticate large withdrawal transactions.
      • The trial court originally ordered PNB to shoulder the entire loss amounting to P13,210,500.31.
    • The Court of Appeal (CA) modified the decision by apportioning the loss:
      • PNB would be liable for 60% of the loss.
      • FFCCI would be responsible for 40% due to its contributory negligence.
    • Both parties sought review before the Supreme Court:
      • FFCCI’s petition for review on certiorari was denied, confirming its contributory negligence.
      • PNB challenged the CA’s finding of negligence against it, which forms the subject matter of the Supreme Court review.

Issues:

  • Whether the Court of Appeals committed reversible error in finding PNB negligent in the handling of FFCCI’s combo account, particularly with respect to the verification of the manager’s check applications.
    • Did PNB’s failure to obtain the bank verifier’s signature on the check applications amount to negligence?
    • Is PNB’s reliance on standard operating procedures and oral evidence sufficient to absolve it of liability, given the absence of documentary corroboration?
  • Whether the allocation of damages on a 60-40 ratio in favor of FFCCI’s contributory negligence, as determined by the Court of Appeal and cited in precedents, was appropriate under the circumstances.

Ruling:

  • (Subscriber-Only)

Ratio:

  • (Subscriber-Only)

Doctrine:

  • (Subscriber-Only)

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