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Bank of the Philippine Islands ( Spanish: Banco de las Islas Filipinas, commonly known as BPI ; ) is the oldest bank in the Philippines still in operation and is the country's third largest bank in terms of assets, the country's largest bank in terms of market capitalization, and the country's most profitable bank.
It is owned by the Ayala Corporation-the largest conglomerate in the Philippines, and is based in Makati's Central Business District, on the corner of Ayala Avenue and Paseo de Roxas.

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