Règle correspondante
Practice Relating to Rule 117. Accounting for Missing Persons
The Report on the Practice of the Philippines states that it is the practice of the Philippines during clashes between government troops and insurgent forces for the military to account for the number of dead insurgents and of those taken prisoner. The information collected is then passed on to the authorities with a view to transmitting the names of the missing to the rebel side. This notification is, however, frequently subject to delay. 
Report on the Practice of the Philippines, 1997, Chapter 5.2, referring to “Soldiers Detain and Torture 5 Civilians”, Human Rights Update, Vol. 10(8), November–December 1996.