EHS LENS PHILIPPINES, INC. (formerly HOYA LENS MANUFACTURING PHILIPPINES, INC.) v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES Court ofTax Appeals QUEZON CITY Third Division EHS LENS PHILIPPINES, INC. (formerly CTA CASE NO. 9014 HOYA LENS MANUFACTURING PHILIPPINES, INC.), Members: Petitioner, BAUTISTA, Chairperson FABON-VICTORINO, and - versus - RINGPIS-LIBAN, 11� COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. AUG �~ 1 2017 X-----------------------------------------------------------C------e----------'-2--.-� t->-7---p--.-..-..-..-----X AMENDED DECISION BAUTISTA, J: For resolution is petitioner's Motion for Reconsideration filed on May 22, 2017; with respondent's Opposition (To Petitioner's Motion for Reconsideration dated 22 May 2017) filed on June 21,2017. On April19, 2017, the Court rendered a Decision, the dispositive portion of which reads as follows: WHEREFORE, premises considered, the instant Petition for Review is hereby DENIED for lack of merit. SO ORDERED.l In the assailed Decision, the Court found that the administrative claim filed on March 18,2015, as supplemented on March 19,2015, and the Petition for Review filed on March 20,2015, were both timely filed. However, it pointed out that petitioner has no personality to file the claims for refund. Applying the doctrine in Contex Corporation v. 1 Emphases retained.

AMENDED DECISION CTACASENO. 9014 Page 2of9 Commissioner of Internal Revenue2, the Court found that in both cases, (1) the taxpayer was charged by its suppliers for input VAT in its purchases, (2) the taxpayer's suppliers remitted the VAT to the BIR, (3) the taxpayer is claiming exemption from VAT, and (4) consequently, the taxpayer sought the refund of the VAT paid under Section 229 ofthe 1997 NIRC. Thereafter, the Court declared that petitioner is not the proper entity to file the refund; and that it should be PEOI-PEOCI and EPPI who should have filed the same and from whom petitioner should have claimed reimbursement for the VAT erroneously paid. Accordingly, the Petition for Review was denied. In petitioner's Motion for Reconsideration, it avers that it is the proper party to file the case. It claims that the sale and purchase transactions between PEOI-PEOCI and EPPI, the sellers and petitioner as buyer are considered VAT-exempt since both sellers and buyer are PEZA-registered enterprises; and that no VAT should have been imposed and paid. It argues that, as a general rule, it is the statutory taxpayer that has legal personality to claim for refund indirect taxes; that VAT is an indirect tax; and that, however, the general rule admits of an exception, that is, when the party who carries the burden of the tax is exempt from both indirect and direct taxes. On May 25, 2017, the Court ordered respondent to file his comment on petitioner's Motion for Reconsideration within fifteen (15) days from notice. Records reveal that respondent received the Resolution on May 29, 2017. Hence, he had until June 13, 2017 to file his comment. On June 16,2017, the Judicial Records Division issued a Records Verification Report stating that respondent failed to submit its comment. On June 21,2017, respondent filed its Opposition (To Petitioner's Motion for Reconsideration dated 22 May 2017) dated June 13,2017. In the interest of substantial justice, the Court admits the same. Respondent counters that the Court correctly ruled that petitioner is not the proper party to file the refund claims; and that petitioner did not present any compelling ground to justify the reversal of the Decision. 2 G.R. No. 151135, July 2, 2004, 433 SCRA 376.

AMENDED DECISION CTA CASE NO. 9014 Page 3of9 The Court finds reasonable grounds to reverse its Decision dated April19, 2017. Accordingly, petitioner's Motion for Reconsideration is hereby PARTIALLY GRANTED, as to the reconsideration and setting aside of the Court's Decision dated April19, 2017. Petitioner cites the Supreme Court case of Philippine Airlines, Inc. v. Commissioner of Internal Revenue3, wherein the Highest Tribunal stated that, as a general rule, it is the statutory taxpayer which has the legal personality to file a claim for refund as provided under Section 204(c) of the 1997 NIRC; that the proper party to seek a refund of an indirect tax is the statutory taxpayer; and that the statutory taxpayer is the person on whom the tax is imposed by law and who paid the same even if he shifts the burden thereof to another. However, the Supreme Court declared that the general rule should not apply to instances wherein the law clearly grants the party, to which the economic burden of the tax is shifted, an exemption from both direct and indirect taxes; and that, in which case, the latter must be allowed to claim a tax refund even if it is not considered as the statutory taxpayer under the law. Looking into the records, the Court finds that petitioner EHS Lens Philippines Inc., formerly Hoya Lens Manufacturing Philippines Inc. is registered with the Philippine Economic Zone Authority ("PEZA") as an Ecozone Export Enterprise ("EEE") and an Ecozone IT Enterprise ("EITE") as of January 17, 2013, with Certificate of Registration No. 13-06.4 Petitioner took over the projects and all the rights and obligations of PEOI-PEOCI under its Registration Agreement with PEZA dated March 14, 2005, and its Supplemental Agreements dated July 15, 2009, January 26, 2010, March 18, 2011, and December 9, 2011. The Court agrees with petitioner's claim that entities registered with PEZA are VAT-exempt. In the case of Commissioner of Internal Revenue v. Toshiba Information Equipment (Phils.), Inc.s, the Supreme Court declared that PEZA-registered enterprises, which would necessarily be located within ECOZONES, are VAT-exempt entities, not because of Section 24 ofRA No. 7916, which imposes the five percent (5%) preferential tax rate on gross income of PEZA-registered 3 G.R. No. 198759, July 1, 2013,700 SCRA 322. 4 Petitioner's Evidence Folder, Exhibit "P-12," PEZA Amended Certificate of Registration, p. 1; BIR Records, PEZA Certificate of Registration, PEZA Amended Certificate ofRegistration, pp. 68-69. s G.R. No. 150154, August 9, 2005, 466 SCRA 211.

AMENDED DECISION CTA CASE NO. 9014 Page4 of9 enterprises, in lieu of all taxes; but, rather, because of Section 8 of RA No. 7916 which establishes the fiction that ECOZONES are foreign territory. Likewise, the Highest Tribunal stated that Toshiba is basing its claim for tax credit or refund on Sec. 4.106-1(b) ofRR No. 7-95, which allows a VAT-registered person to apply for tax credit or refund of the input VAT on its capital goods. In which case, the one entitled to the tax credit or refund is the purchaser of the capital goods. As provided in the assailed Decision, petitioner entered into an Asset Purchase Agreement6 with PEOI-PEOCI on February 1, 2013 wherein petitioner undertook to pay the amount of USD20,559,732.18, exclusive of VAT, which shall be borne by petitioner and paid to PEOF in exchange of all of PEOI's rights, title and interest in and to the following:s DESCRIPTION NET BOOK VALUE Inventory (Finished Goods, Work in Process, Raw Materials) Other Inventory USD 5,916,039.31 Prepaid Expenses Other Current Assets 1,765,128.08 Tangible Fixed Assets Intangible Fixed Assets 45,122.00 Other Investment PURCHASE PRICE (GRAND TOTAL) 146,315.78 12,052,017.05 338,450.83 296,659.13 USD 20,559,732.18 Likewise on February 1, 2013, petitioner entered into a Deed of Sale and Assignment9 with EPPI, wherein petitioner agreed to pay the purchase price of USD4,123,216.07, exclusive of VAT to be borne by petitioner and paid to EPPI, for EPPI real properties and leasehold rights,1o as follows:n DESCRIPTION NET BOOK VALUE Fixed Assets (Building & Structure) Prepaid Expenses (Land Rights) USD 1,880,439.59 PURCHASE PRICE (GRAND TOTAL) 2,242,776.48 USD 4,123,216.07 6 Petitioner's Evidence Folder, Exhibit "P-3," PEOI-PEOCI Asset Purchase Agreement, pp. 1-6; BIR Records, PEOI-PEOCI Asset Purchase Agreement, pp. 15-20. 7 Petitioner's Evidence Folder, Exhibit "P-3, 11 PEOI Asset Purchase Agreement, pp. 1-2; BIR Records, PEOI-PEOCI Asset Purchase Agreement, pp. 19-20. s Petitioner's Evidence Folder, Exhibit "P-3, II PEOI Asset Purchase Agreement, Grand Summary for Annex, p. 1; BIR Records, PEOI Asset Purchase Agreement, Grand Summary for Annex, p. 14. 9 Petitioner's Evidence Folder, Exhibit "P-4, 11 EPPI Deed of Sale and Assignment, pp. 1-9; BIR Records, EPPI Deed of Sale and Assignment, pp. 8-13. lO Petitioner's Evidence Folder, Exhibit "P-4-a, II EPPI Deed of Sale and Assignment, pp. 1-2. 11 Petitioner's Evidence Folder, Exhibit "P-4-f,ll EPPI Deed of Sale and Assignment, Grand Summary for Annex, p. 1; BIR Records, EPPI Deed of Sale and Assignment, Grand Summary for Annex, p. 7.

AMENDED DECISION CTACASENO. 9014 Page 5 of9 It is undisputed that the BIR received the amounts of Php8,287,503.1812 from EPPI and Php60,492,742.4613 from PEOI- PEOCI on March 21,2013 for the tax transaction in February 2013; and that EPPI and PEOI-PEOCI filed the following Monthly VAT Declarations for February 2013: TAXPAYER'S VATABLE OUTPUT VAT TOTAL VAT PAYABLE EXHIBIT NAME SALES/RECEIPT DUE ALLOWABLE Php 8,287,503.18 P-2514 EPPI Php 70,089,110.70 Php 8,410,693.28 60,492,742.46 P-2615 PEOI-PEOCI 504,106,187.19 60,492,742.46 INPUT VAT PHP 68,780,245.65 TOTAL Php 123,190.10 - The details of the purchased assets and its corresponding VAT amounting to Php68,903,435.7416, the subject claim of the amended petition, are presented in Annex '''A." On January 14, 2015, PEOI-PEOCI and EPPI respectively issued the following Billing Invoice17 and Sales Invoice18: DETAILS AMOUNT Tangible and Intangible Fixed Assets from PEOI-PEOCI Total VATable Sale USD 12,390,467.88 Add: VAT 1,486,856.15 TOTAL SELLING PRICE USD 13,877,324.03 Building & Structure from EPPI Total VATable Sale USD 1,722,726.08 Add: VAT 206,727.13 TOTAL SELLING PRICE USD 1,929,453.21 The VAT that was remitted to the BIR by PEOI-PEOCI and EPPI can be converted to Philippine Pesos, as follows: VAT in USD (PEOI-PEOCI) USD 1,486,856.15 BSP closing forex rate as of Feb. 1, 2013 Php 40.685 12 Petitioner's Evidence Folder, Exhibit "P-23," EPPI BIR eFPS Payment Details, p. 1. BIR Records, EPPI eFPS Payment Details, p. 1. 13 Petitioner's Evidence Folder, Exhibit "P-24," PEOI-PEOCI BIR eFPS Payment Details, p. 1; BIR Records, PEOI-PEOCI BIR eFPS Payment Details, p. 4. 14 Petitioner's Evidence Folder, Exhibit "P-25," EPPI BIR Form No. 2550-M, p. 1; BIR Records, EPPI BIR Form No. 2550-M, p. 3. 15 Petitioner's Evidence Folder, Exhibit "P-26," PEOI-PEOCI BIR Form No. 2550-M, p. 1; BIR Records, PEOI-PEOCI BIR Form No. 2550-M, p. 6. 16 Rounding off difference of .24. 17 Petitioner's Evidence Folder, Exhibit "P-22," PEOI-PEOCI Billing Invoice, p. 1; BIR Records, PEOI- PEOCI Billing Invoice, p. 93, with annex. 18 Petitioner's Evidence Folder, Exhibit "P-21," EPPI Sales Invoice, p. 1; BIR Records, EPPI Sales Invoice, p. 91, with annexes.

AMENDED DECISION CTACASEN0.9014 Page 6of9 I vAT REMITTED BY PEOI-PEOCI TO BIR I PHP 60,492,742.461 VAT in USD (EPPI) USD 206,727.13 40.685 BSP closing forex rate as of Feb. 1, 2013 Php 8,410,693.28 VAT REMITTED BY EPPI TO BIR PHP Section 113(A)(1) of the 1997 National Internal Revenue Code, as amended ('1997 NIRC") and Section 4.113-1(A)(1) of Revenue Regulation ("RR") No. 16-05, are quoted hereunder for easy reference: SEC. 113. Invoicing and Accounting Requirements for VAT- registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall issue: (1) A VAT invoice for every sale, barter or exchange of goods or properties; and SEC. 4.113-1. Invoicing Requirements.- (A) A VAT -registered person shall issue:- (1) A VAT invoice for every sale, barter or exchange of goods or properties; and XXX XXX XXX Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or VAT official receipt. All purchases covered by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. Pursuant to Section 113 (A)(l) of the 1997 NIRC, a VAT invoice should be issued for every sale, barter or exchange of goods or properties, thus, the Billing Invoice issued by PEOI-PEOCI to the petitioner is not proof that the asset purchase transaction between the parties was consummated. Therefore, the VAT that was remitted by PEOI-PEOCI to the BIR amounting to Php60,492,742.46 cannot be the proper subject for a refund claim. I

AMENDED DECISION CTA CASE NO. 9014 Page 7of9 In this regard, only petitioner's transaction with EPPI may qualify for refund amounting to Php8,287,503.18. Petitioner incurred output VAT in the total amount of Php31,305,974.24 from March 31,2013 to March 31,2015, summarized as follows: PERIOD FISCAL OUTPUT VAT EXHIBIT QUARTER ENDED Php 7,465.86 P-58-1, Line 15B March 31, 2013 PHP 266.40 P-58-2, Line 15B June 30,2013 99.90 P-58-3, Line 15B September 30,2013 P-58-4, Line 15B December 31,2013 20,674.20* P-58-5, Line 15B March 31,2014 18,860.78* P-58-6, Line 15B June 30, 2014 19,464.80* P-58-7, Line 15B September30,2014 17,504.65* P-58-8, Line 15B December 31,2014 20,035.76* P-58-9, Line 15B March 31,2015 31,201,601.89** TOTAL 31,305,974.24 *This pertains to VAT paid by the petitioner to the Bureau of Customs in favor of its local customer Hoya Lens Philippines, Inc. As represented by management, this should not be recognized as part of the input VAT per VAT returns and is expected to be reimbursed from the local customer. **This pertains to adjustments in input tax over the acquisition of assets from EPPI and PEOI-PEOCI after final selling price was agreed for the quarter ended March 31, 2015. From the above summary of output VAT, only the amount of Php31,201,601.89 is related to the Asset Purchase Agreement between petitioner and PEOI-PEOCI and the Deed of Sale and Assignment between petitioner and EPPI. The Court finds it proper to adopt the !CPA's notation that from this amount, only Php31,182,293.19 is actually related to the said transactions, the difference of Php19,308.70 were local sales, computed as follows: Sales Invoices issued by petitioner to EPPI: USD 463,355.45 239,848.52 VAT per Sales Invoice No. 029419 USD 703,203.97 Php VAT per Sales Invoice No. 029520 Php 44.34317 31,182,293.19 Total VAT per Invoice (USD) PHP 31,201,601.89 BSP closing rate as of March 31,2015 (19,308.70) Total VAT per Invoice (Php) Per BIR Form No. 2550-Q DIFFERENCE 19 Exhibit "P-63-468." 2o Exhibit "P-63-469."

Exhibit No. Asset Description Amount BSP Amount VAT AnnexA (inUSD) rate as (inPHP) Rate of '1/1113 TOTAL P-3, P-3a toP-3d Heated Tank 768.56 31,268.86 12% (inPHP) P-3, P-3a toP-3d Labor and Materials for the Repair of AC-13 46.16 40.6850 1,878.16 12% P-3, P-3a to P-3d Dust Collector (SDC-L3700BS), M/C No. A000357111 455.78 40.6850 18,543.32 12% 3,752.26 P-3, P-3a to P-3d Edge Cutting Machine M/C (GL-5), M/C No. A000355756 1,070.57 40.6850 43,556.29 12% 225.38 P-3, P-3a toP-3d Polishing Machine M/C No. A000348497 656.67 40.6850 26,716.62 12% P-3, P-3a toP-3d Auto Lens Meter LM-1000P 203.64 40.6850 8,284.98 12% 2,225.20 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 203.64 40.6850 8,284.98 12% 5,226.76 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 203.64 40.6850 8,284.98 12% 3,205.99 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 203.64 40.6850 8,284.98 12% P-3, P-3a toP-3d Auto Lens Meter LM-1000P 203.64 40.6850 8,284.98 12% 994.20 P-3, P-3a toP-3d Repair Works of AC-6A 336.75 40.6850 13,700.78 12% 994.20 P-3, P-3a toP-3d ItSL2 EXPRFSS CTO 6,962.06 40.6850 283,251.40 12% 994.20 P-3, P-3a toP-3d CMX50 SURFACER 1,043.99 40.6850 42,474.76 12% 994.20 P-3, P-3a to P-3d CMX50 SURFACER 1,043.99 40.6850 42,474.76 12% 994.20 P-3, P-3a to P-3d CMX50 SURFACER 1,043.99 40.6850 42,474.76 12% 1,644.09 P-3, P-3a toP-3d CMX50 SURFACER 1,043.99 40.6850 42,474.76 12% 33,990.17 P-3, P-3a toP-3d EDGE CUTTING MACHINE (GL7) 10,889.45 40.6850 443,037.21 12% 5,096.97 P-3, P-3a toP-3d GL7 SOFTWARE IMPROVEMENT AND VERIFICATION 383.42 40.6850 15,599.56 12% 5,096.97 P-3, P-3a toP-3d EDGE CUTTING MACHINE (GL7) 10,889.45 40.6850 443,037.21 12% 5,096.97 P-3, P-3a toP-3d GL7 SOFTWARE IMPROVEMENT AND VERIFICATION 383.42 40.6850 15,599.56 12% 5,096.97 P-3, P-3a toP-3d DUST COLLECTOR, M/C No. A000362178; DC DUCT (Vacuum Duct) 10,996.10 40.6850 447,376.49 12% 53,164.47 P-3, P-3a toP-3d Set-up Charge of Dust Collector 681.46 40.6850 27,725.13 12% 1,871.95 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 53,164.47 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 1,871.95 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 53,685.18 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 3,327.02 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 17,770.45 P-3, P-3a toP-3d LENS WASHING MACHINE 3,639.84 40.6850 148,087.06 12% 17,770.45 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356827 3,832.65 40.6850 155,931.20 12% 17,770.45 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356828 3,832.65 40.6850 155,931.20 12% 17,770.45 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356829 3,832.65 40.6850 155,931.20 12% 17,770.45 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356830 3,832.65 40.6850 155,931.20 12% 17,770.45 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356831 3,832.65 40.6850 155,931.20 12% 18,711.74 P-3, P-3a toP-3d U-3310 DOUBLE-BEAM SPECTROPHOTOMETER 2,069.55 40.6850 84,199.64 12% 18,711.74 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356976 4,925.94 40.6850 200,411.87 12% 18,711.74 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356977 4,925.94 40.6850 200,411.87 12% 18,711.74 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356978 4,925.94 40.6850 200,411.87 12% 18,711.74 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356979 4,925.94 40.6850 200,411.87 12% 10,103.96 P-3, P-3a toP-3d Polymerization Oven (PLR-700), M/C NO. A000356980 4,925.94 40.6850 200,411.87 12% 24,049.42 P-3, P-3a toP-3d Additional Compressed Air Receiver Tank 964.39 40.6850 39,236.18 12% 24,049.42 P-3, P-3a to P-3d Spectrum Photometer Dot-3 2,713.53 40.6850 110,400.09 12% 24,049.42 P-3, P-3a to P-3d 10L Mixing Tank (RKJS-108H), M/C NO. A000372492 1,980.17 40.6850 80,563.35 12% 24,049.42 P-3, P-3a toP-3d 10L Mixing Tank (RKJS-108H), M/C NO. A000372493 1,980.17 40.6850 80,563.35 12% 24,049.42 P-3, P-3a toP-3d REPLACEMENT & REPAIR WORKS AT PWP SYSTEM 1,886.56 40.6850 76,754.69 12% 4,708.34 P-3, P-3a toP-3d NEW WASHER POWER SUPPLY AND MECHANICAL WORKS 1,119.34 40.6850 45,540.33 12% 13,248.01 P-3, P-3a toP-3d MERCURY LAMP USH-250SC 1,348.59 40.6850 54,867.34 12% 9,667.60 P-3, P-3a toP-3d 20L Mixing Tank (RKJS-108H), M/C No. A000372490 6,151.37 40.6850 250,268.59 12% 9,667.60 P-3, P-3a toP-3d 20L Mixing Tank (RKJS-108H), M/C No. A000372491 6,151.37 40.6850 250,268.59 12% 9,210.56 P-3, P-3a toP-3d ANNEAL OVEN (PV-331), M/C No. A000371267 3,215.14 40.6850 130,808.07 12% 5,464.84 P-3, P-3a toP-3d EDGE CUTTING MACHINE (GL7), M/C No. A000371268 19,018.99 40.6850 773,787.57 12% 6,584.08 P-3, P-3a toP-3d GL7 SOFTWARE IMPROVEMENT AND VERIFICATION 628.16 40.6850 25,556.72 12% 30,032.23 P-3, P-3a toP-3d MOLD TAPING MACHINE UAT7) M/C No. A000371289 35,695.35 40.6850 1,452,265.32 12% 30,032.23 P-3, P-3a toP-3d MOLD TAPING MACHINE UAT7) M/C No. A000371290 35,695.35 40.6850 1,452,265.32 12% 15,696.97 P-3, P-3a toP-3d MOLD CLEANER (MOC7) M/C No. A000371280 35,960.58 40.6850 1,463,056.14 12% 92,854.51 P-3, P-3a toP-3d MOLD CLEANER (MOC7) M/C No. A000371281 35,960.58 40.6850 1,463,056.14 12% 3,066.81 P-3, P-3a toP-3d REPLACEMENT OF AC-8 10,036.53 40.6850 408,336.38 12% 174,271.84 P-3, P-3a toP-3d REPLACEMENT OF AC-9 11,129.47 40.6850 452,802.49 12% 174,271.84 P-3, P-3a toP-3d REPLACEMENT OF AC-4 16,666.08 40.6850 678,059.53 12% 175,566.74 P-3, P-3a toP-3d UPGRADE PROCFSS CHILLED WATER AT OVEN ROOM A 16,042.99 40.6850 652,709.06 12% 175,566.74 P-3, P-3a toP-3d HC AIRCONDITION REPLACEMENT AC-14 & AC-15 14,020.69 40.6850 570,431.84 12% 49,000.37 P-3, P-3a toP-3d DIP COAT AIRCON (PAC-1) REPLACEMENT 7,613.56 40.6850 309,757.84 12% 54,336.30 P-3, P-3a toP-3d MC CHILLER UPGRADING 16,693.46 40.6850 679,173.60 12% 81,367.14 P-3, P-3a toP-3d PHASE II MAU (OVEN B SIDE) 8,774.13 40.6850 356,975.32 12% 78,325.09 P-3, P-3a to P-3d ROTARY/VACUUM PUMP (USED) SGD-600 536.57 40.6850 21,830.20 12% 68,451.82 P-3, P-3a toP-3d REPAIR AND REPLACEMENT OF AC-5A MOTOR COM 40TRI 1,536.98 40.6850 62,532.19 12% 37,170.94 P-3, P-3a toP-3d RENOVATION OF AC-5 FRESH AIR SUPPLY 4,002.38 40.6850 162,836.91 12% 81,500.83 P-3, P-3a toP-3d VACUUM COATER (CES-31-27) M/C No. A000374760 271,070.06 40.6850 11,028,485.35 12% 42,837.04 P-3, P-3a toP-3d Freight Charges for Vacuum Coater 2,188.80 40.6850 89,051.38 12% 2,619.62 P-3, P-3a toP-3d Set-up Charge of Vacuum Coater 6,242.92 40.6850 253,993.14 12% 7,503.86 P-3, P-3a toP-3d LENS METER LM-1000P 935.23 40.6850 38,049.95 12% 19,540.43 P-3, P-3a toP-3d LENS METER LM-1000P 935.23 40.6850 38,049.95 12% 1,323,418.24 P-3, P-3a toP-3d MODIFICATION OF RAINHOOD AFFECTED BY NEW BUILDING 772.92 40.6850 31,446.22 12% 10,686.17 P-3, P-3a toP-3d DESK GRINDER MACHINE GR26 200V 734.42 40.6850 29,880.03 12% 30,479.18 P-3, P-3a toP-3d SOL MIXING TANK M/C No. A000390420 2,807.00 40.6850 114,202.80 12% 4,565.99 P-3, P-3a toP-3d DRILL GRINDING MACHINE OSG (XT-3000) 100V 1,283.49 40.6850 52,218.79 12% 4,565.99 P-3, P-3a toP-3d COMPRESSOR MOTOR (CARRIER) 968.95 40.6850 39,421.70 12% 3,773.55 P-3, P-3a toP-3d CT MIXING RENOVATION WORKS 11,798.68 40.6850 480,029.30 12% 3,585.60 P-3, P-3a toP-3d MOLD CLEANER (MOC3), M/C No. A000390418 34,992.43 40.6850 1,423,667.04 12% 13,704.34 P-3, P-3a toP-3d MOLD TAPING UAT4), M/C No. A000390416 26,059.93 40.6850 1,060,248.12 12% 6,266.25 P-3, P-3a to P-3d UV STERILIZER #3 (PWP BACK-UP UP SUPPLY) 1,180.97 40.6850 48,047.76 12% 4,730.60 P-3, P-3a to P-3d FOCOVISION SR-2 8,599.72 40.6850 349,879.50 12% 57,603.52 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392116 9,029.65 40.6850 367,371.21 12% 170,840.05 P-3, P-3a to P-3d LENS WASHING MACHINE, M/C No. A000392117 9,029.65 40.6850 367,371.21 12% 127,229.77 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392118 8,956.79 40.6850 364,406.82 12% 5,765.73 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392119 8,956.79 40.6850 364,406.82 12% 41,985.54 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392120 14,785.73 40.6850 601,557.48 12% 44,084.55 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392121 14,785.73 40.6850 601,557.48 12% 44,084.55 P-3, P-3a toP-3d LENS WASHING MACHINE, M/C No. A000392122 14,785.73 40.6850 601,557.48 12% 43,728.82 P-3, P-3a toP-3d MODIFICATION OF CANTEEN KITCHEN AIRCON DUCTING 849.82 40.6850 34,574.76 12% 43,728.82 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391459 12,134.07 40.6850 493,674.83 12% 72,186.90 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391460 12,134.07 40.6850 493,674.83 12% 72,186.90 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391461 12,134.07 40.6850 493,674.83 12% 72,186.90 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391462 12,134.07 40.6850 493,674.83 12% 4,148.97 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391463 12,134.07 40.6850 493,674.83 12% 59,240.98 P-3, P-3a toP-3d F POLISHING MACHINE, M/C No. A000391292 7,638.66 40.6850 310,778.88 12% 59,240.98 P-3, P-3a toP-3d F POLISHING MACHINE, M/C No. A000391293 6,979.24 40.6850 283,950.34 12% 59,240.98 P-3, P-3a toP-3d ASM100 CNC TC-D OPTHALMICS 90,059.03 40.6850 3,664,051.60 12% 59,240.98 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 1,163.66 40.6850 47,343.45 12% 59,240.98 40.6850 37,293.47 34,074.04 439,686.19 5,681.21

AnnexA Exhibit No. Asset Description Amount BSP Amount VAT TOTAL (in USD) rate as (inPHP) Rate (inPHP) P-3, P-3a toP-3d Auto Lens Meter LM-1000P of :1/l/13 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 1,163.66 47,343.45 12% 5,681.21 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 1,163.66 40.6850 47,343.45 12% 5,681.21 P-3, P-3a toP-3d ANNEAL OVEN (PV-331), M/C No. A000394391 1,163.66 40.6850 47,343.45 12% 5,681.21 P-3, P-3a toP-3d ANNEAL OVEN (PV-331), M/C No. A000394392 6,222.75 40.6850 253,172.52 12% 30,380.70 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391464 6,222.75 40.6850 253,172.52 12% 30,380.70 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391465 14,153.91 40.6850 575,851.90 12% 69,102.23 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391466 14,153.91 40.6850 575,851.90 12% 69,102.23 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391467 14,153.91 40.6850 575,851.90 12% 69,102.23 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000391468 14,153.91 40.6850 575,851.90 12% 69,102.23 P-3, P-3a toP-3d ADDITIONAL DUCTING FOR DIPPING ROOM CLEANROOM AREA 14,153.91 40.6850 575,851.90 12% 69,102.23 P-3, P-3a toP-3d Clean Oven (PVC-231M) M/C No. A000412719 1,185.53 40.6850 48,233.08 12% 5,787.97 P-3, P-3a toP-3d Clean Oven (PVC-231M) M/C No. A000412720 3,559.57 40.6850 144,821.18 12% 17,378.54 P-3, P-3a toP-3d PROCESSED CHILLED WATER FOR OVEN B 3,559.57 40.6850 144,821.18 12% 17,378.54 P-3, P-3a toP-3d VENTILATION FOR OVEN B 45,511.99 40.6850 1,851,655.27 12% 222,198.63 P-3, P-3a toP-3d EDGE CUTTING M/C (GL-5), M/C No. A000412722 2,536.38 40.6850 103,192.48 12% 12,383.10 P-3, P-3a toP-3d SUPPLY OF PLC COMPONENTS FOR PWP 10,008.91 40.6850 407,212.69 12% 48,865.52 P-3, P-3a toP-3d DIVERTION OF EXHAUST DUCT FROM SHIPMENT 2,665.76 40.6850 108,456.45 12% 13,014.77 2,011.68 40.6850 81,845.05 12% 9,821.41 P-3, P-3a toP-3d AREA TO MC PUMP ROOM 40.6850 P-3, P-3a toP-3d PAD PRINTING M/C (TIV350) M/C No. A000412721 2,966.61 120,696.64 12% 14,483.60 REPAIR OF DAIKIN CHILLER MODEL No. UWAJ750BAYE 2,539.48 40.6850 103,318.83 12% 12,398.26 P-3, P-3a toP-3d 40.6850 P-3, P-3a toP-3d (CONVERTED TO MC MAU) 2,406.39 97,904.01 12% 11,748.48 P-3, P-3a toP-3d Clean Oven (PVC-231) M/C No. M000296 2,406.39 40.6850 97,904.01 12% 11,748.48 P-3, P-3a toP-3d Clean Oven (PVC-231) M/C No. M000297 5,847.26 40.6850 237,895.91 12% 28,547.51 P-3, P-3a toP-3d NC Marking Machine, M/C No.A000441432 1,862.61 40.6850 75,780.34 12% P-3, P-3a toP-3d Auto Lens Meter LM-1000P 1,862.61 40.6850 75,780.34 12% 9,093.64 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 1,862.61 40.6850 75,780.34 12% 9,093.64 P-3, P-3a toP-3d Auto Lens Meter LM-1000P 20,904.88 40.6850 850,514.88 12% 9,093.64 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C A000440964 20,904.88 40.6850 850,514.88 12% 102,061.79 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C A000440965 20,904.88 40.6850 850,514.88 12% 102,061.79 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C A000440966 20,904.88 40.6850 850,514.88 12% 102,061.79 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C A000440967 6,395.15 40.6850 260,186.78 12% 102,061.79 P-3, P-3a toP-3d PAD PRINTING M/C (TIV350) M/C No. A000443493 12,881.94 40.6850 524,101.57 12% 31,222.41 P-3, P-3a toP-3d 150KG MIXER, M/C No. A000446372 12,742.93 40.6850 518,446.24 12% 62,892.19 P-3, P-3a toP-3d 150KG MONOMER MIXING SYSTEM (SOFTWARE) 4,776.81 40.6850 194,344.54 12% 62,213.55 P-3, P-3a toP-3d USHIO HIGH PRESSURE MERCURY LAMP (USH-250SC) 4,776.81 40.6850 194,344.54 12% 23,321.35 P-3, P-3a toP-3d USHIO HIGH PRESSURE MERCURY LAMP (USH-250SC) 4,776.81 40.6850 194,344.54 12% 23,321.35 P-3, P-3a toP-3d USHIO HIGH PRESSURE MERCURY LAMP (USH-250SC) 24,143.83 40.6850 982,291.89 12% 23,321.35 P-3, P-3a toP-3d NC CENTERING MACHINE (BE-WF-502N), M/C No. A000451433 1,796.60 40.6850 73,094.77 12% 117,875.03 P-3, P-3a toP-3d MULTICOAT WATER CHILLER FRP LINING 9,377.05 40.6850 381,505.24 12% 8,771.37 P-3, P-3a toP-3d MODIFICATION OF CHILLED #4 WATER PIPING SYSTEM AT MC 5,767.22 40.6850 234,639.28 12% 45,780.63 P-3, P-3a toP-3d SEM/EDX CONTROL PANEL (ANTI-VIBRATION) 10,993.75 40.6850 447,280.60 12% 28,156.71 P-3, P-3a toP-3d FLOW MODIFICATION OF PURE WATER LINE 1,820.94 40.6850 74,084.91 12% 53,673.67 P-3, P-3a toP-3d RELOCATION OF LIGHTING PANEL AT MOLD GASKET STOCK ROOM 2,763.23 40.6850 112,421.93 12% 8,890.19 P-3, P-3a toP-3d HUMIDITY OVEN (PH-2KT), M/C No. A000459155 2,050.83 40.6850 83,438.05 12% 13,490.63 P-3, P-3a toP-3d MULTICOAT AC DUCTING MODIFICATION 76,381.98 40.6850 3,107,600.69 12% 10,012.57 P-3, P-3a toP-3d SUPPLY AND INSTALLATION 80TR WATER CHILLER "AtUASNAP" 30RB-080 14,734.45 40.6850 599,471.12 12% 372,912.08 P-3, P-3a toP-3d SUPPLY & INSTALLATION AIR HANDLING UNITS (AHU-6A) 14,734.45 40.6850 599,471.12 12% 71,936.53 P-3, P-3a toP-3d SUPPLY & INSTALLATION AIR HANDLING UNITS (AHU-6B) 24,135.00 40.6850 981,932.48 12% 71,936.53 P-3, P-3a toP-3d LEICA RM2265 MOTORIZED ROTARY MICROTOME 13,600.54 40.6850 553,338.05 12% 117,831.90 P-3, P-3a toP-3d THERMO AVATAR FTIR 4,039.78 40.6850 164,358.33 12% 66,400.57 P-3, P-3a toP-3d EDGE CUTTING MACHINE M/C (GL-5), M/C No. A000464083 4,580.24 40.6850 186,346.91 12% 19,723.00 SECONDARY SUPPORT OF CEILING AT CT ROOM 3,354.96 40.6850 136,496.41 12% 22,361.63 P-3, P-3a toP-3d REPLACEMENT OF DEFECTIVE CAPACITORS FOR 40.6850 16,379.57 P-3, P-3a toP-3d 2,852.46 P-3, P-3a toP-3d SUBSTATION No. 1 MOB (PHASE 1 -POWERHOUSE 1) 15,130.54 40.6850 116,052.34 12% 13,926.28 P-3, P-3a toP-3d CP COMPRESSOR UNIT C305 15,130.54 40.6850 615,585.92 12% 73,870.31 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000468700 3,838.86 40.6850 615,585.92 12% 73,870.31 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000468701 7,466.67 40.6850 156,184.06 12% 18,742.09 P-3, P-3a toP-3d ACTIVATED DEODORIZER, M/C No. A000468702 40.6850 303,781.33 12% 36,453.76 P-3, P-3a toP-3d USHIO HIGH PRESSURE MERCURY LAMP (USH-250SC) 7,466.67 40.6850 303,781.33 12% 36,453.76 P-3, P-3a toP-3d USHIO HIGH PRESSURE MERCURY LAMP (USH-250SC) 15,843.34 40.6850 644,586.13 12% 77,350.34 P-3, P-3a toP-3d MOLD CLEANER (MOC3), M/C No. A000471925 14,279.62 40.6850 580,966.20 12% 69,715.94 P-3, P-3a toP-3d MOLD TAPING GAT4), M/C No. A000471924 30,875.16 40.6850 1,256,155.88 12% 150,738.71 P-3, P-3a toP-3d UPGRADING OF PP-AC2 (440V) PHASE 3 40.6850 109,131.55 12% 13,095.79 P-3, P-3a toP-3d PORTABLE ODOR METER (STENCH SENSOR), M/C No. 005361-MM0744-1 2,682.35 40.6850 703,761.73 12% 84,451.41 P-3, P-3a toP-3d ACTIVATED DEODORIZER, M/C No. A000471926 17,297.82 40.6850 703,761.73 12% 84,451.41 P-3, P-3a toP-3d ACTIVATED DEODORIZER, M/C No. A000471927 17,297.82 40.6850 703,761.45 12% 84,451.37 P-3, P-3a toP-3d ACTIVATED DEODORIZER, M/C No. A000471928 17,297.81 40.6850 311,677.94 12% 37,401.35 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X), M/C No. A000472829 40.6850 314,879.32 12% 37,785.52 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X), M/C No. A000472830 7,660.76 40.6850 315,742.53 12% 37,889.10 POLISHING MACHINE (TORO-X), M/C No. A000472831 7,739.45 40.6850 104,251.79 12% 12,510.21 P-3, P-3a toP-3d EXHAUST DUCTING WORKS FOR MC FINAL INSPECTION 7,760.66 40.6850 1,651,298.91 12% 198,155.87 P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF NEW CAPACITOR FOR THE UPGRADING OF 2,562.41 40,587.41 40.6850 390,306.94 12% 46,836.83 P-3, P-3a toP-3d EXISTING CAPACITOR BANK FOR SUBSTATION No. 2 MOB (PHASE II) 40.6850 216,169.98 12% 25,940.40 P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF DEMAND METER FOR MDB-1 AND MDB-2 9,593.39 P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF ELECTRICAL KWh 5,313.26 40.6850 549,320.29 12% 65,918.43 P-3, P-3a toP-3d 40.6850 433,927.05 12% 52,071.25 P-3, P-3a toP-3d DEMAND MONITORING AT FACILITY ROOM 13,501.79 40.6850 653,905.55 12% 78,468.67 POLYMERIZATION OVEN (PLR-700), M/C No. A000474474 10,665.53 40.6850 162,500.61 12% 19,500.07 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000474473 16,072.40 40.6850 459,071.45 12% 55,088.57 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700), M/C No. A000474472 3,994.12 P-3, P-3a toP-3d LP-200 LASER MAKER MACHINE REPLACEMENT COST 11,283.56 40.6850 209,156.58 12% 25,098.79 P-3, P-3a toP-3d MODIFICATION AND ADDITIONAL CHILLED WATER CIRCULATING 40.6850 342,974.82 P-3, P-3a toP-3d PUMP INTENDED TO MC #1, 2, 3 & 4 AT MACHINE ROOM 5,140.88 40.6850 11,015,104.89 12% 41,156.98 P-3, P-3a toP-3d CT DEODORIZER DUCTING WORKS 8,430.01 40.6850 218,006.02 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X), M/C No. A000472832 270,741.18 40.6850 6,889,027.23 12% 1,321,812.59 P-3, P-3a toP-3d VACUUM COATER (CES-34-11) M/C No. A000477402 5,358.39 40.6850 457,115.83 P-3, P-3a toP-3d CONSTRUCTION OF CHILLER TANK 12 cu.m. CAPACITY 169,325.97 40.6850 457,115.83 12% 26,160.72 P-3, P-3a to P-3d GRINDING MACHINE ASM-100, M/C No. A000472833 11,235.49 40.6850 457,115.83 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000481604 11,235.49 40.6850 12% 826,683.27 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000481603 11,235.49 40.6850 92,139.70 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000481602 2,264.71 40.6850 184,882.11 12% 54,853.90 P-3, P-3a toP-3d SELF-CONTAINED BREATHING APPARATUS VITUS3-A 4,544.23 40.6850 97,036.47 P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF ELECTRICAL WORKS FOR MC #7 2,385.07 40.6850 86,686.82 12% 54,853.90 P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF MECHANICAL WORKS FOR MC #7 2,130.68 40.6850 145,796.83 FENZY AERIS MARINE SELF-CONTAINED BREATHING APPARATUS (SCBA) 3,583.55 40.6850 145,796.83 12% 54,853.90 ACTIVATED DEODORIZER M/C No. A000482435 3,583.55 40.6850 365,924.78 ACTIVATED DEODORIZER M/C No. A000482437 8,994.10 365,924.78 12% 11,056.76 POLYMERIZATION OVEN (PLR-700) M/C No. A000481605 8,994.10 POLYMERIZATION OVEN (PLR-700) M/C No. A000481606 12% 22,185.85 12% 11,644.38 12% 10,402.42 12% 17,495.62 12% 17,495.62 ,J 12% 43,910.97 12% 43,910.97

AnnexA Exhibit No. Asset Description Amount BSP Amount VAT TOTAL (inUSD) rate as (inPHP) Rate (inPHP) P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000481607 of 2/1113 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000481608 8,968.36 364,877.85 12% 43,785.34 P-3, P-3a toP-3d SOL MIXING TANK WITH WEIGHING SCALE M/C No. A000481599 8,994.10 40.6850 365,924.78 12% 43,910.97 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000484118 46,870.21 40.6850 1,906,914.39 12% 228,829.73 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000484119 12,081.59 40.6850 491,539.31 12% 58,984.72 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000484120 9,965.72 40.6850 405,455.16 12% 48,654.62 P-3, P-3a toP-3d ACTIVATED DEODORIZER M/C No. A000484065 11,733.92 40.6850 477,394.44 12% 57,287.33 P-3, P-3a toP-3d ACTIVATED DEODORIZER M/C No. A000484066 2,431.28 40.6850 11,869.98 P-3, P-3a toP-3d ACTIVATED DEODORIZER M/C No. A000484067 2,431.28 40.6850 98,916.48 12% 11,869.98 P-3, P-3a toP-3d REPLACEMENT OF DAIKIN COMPRESSOR 5HP (AC 43) 2,431.28 40.6850 98,916.48 12% 11,869.98 P-3, P-3a toP-3d INSTALLATION OF 55KW OIL FREE KOBELCO AIR 2,688.68 40.6850 98,916.48 12% 13,126.66 75,569.51 40.6850 109,388.82 12% 368,945.44 P-3, P-3a toP-3d COMPRESSOR WITH INTEGRATED AIR DRYER 40.6850 3,074,545.36 12% P-3, P-3a toP-3d SUPPLY AND INSTALLATION OF 43TR MC CHILLER P-3, P-3a toP-3d 20L MIXING TANK PKJS-108H USED 72,354.92 40.6850 2,943,759.83 12% 353,251.18 P-3, P-3a toP-3d MOLD CLEANER (MOC 6) M/C No. A000484063 5,466.87 40.6850 P-3, P-3a toP-3d MOLD TAPING MACHINE GAT 6) M/C No. a000484064 76,952.91 40.6850 222,419.69 12% 26,690.36 P-3, P-3a toP-3d ALLOY BLOCKING MACHINE USED 76,340.15 40.6850 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492866 2,017.30 40.6850 3,130,829.06 12% 375,699.49 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492867 4,646.19 40.6850 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492869 4,646.19 40.6850 3,105,898.92 12% 372,707.87 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492870 4,646.19 40.6850 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492871 4,646.19 40.6850 82,074.01 12% 9,848.88 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492872 5,687.36 40.6850 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) M/C No. A000492873 5,687.36 40.6850 189,030.38 12% 22,683.65 P-3, P-3a toP-3d MILLING MACHINE (FP-3A) M/C No.A000531081 6,304.76 40.6850 P-3, P-3a toP-3d EDGE CUTTING MACHINE (GL-5) M/C No. A000535529 14,452.48 40.6850 189,030.38 12% 22,683.65 P-3, P-3a toP-3d EDGE CUTTING MACHINE (GL-5) M/C No. A000535530 2,678.13 40.6850 P-3, P-3a toP-3d CLEAN OVEN (PVC-231M) M/C No. A000535528 2,443.82 40.6850 189,030.38 12% 22,683.65 P-3, P-3a toP-3d F POLISHING MACHINE M/C. No. A000534030 11,383.87 40.6850 P-3, P-3a toP-3d F POLISHING MACHINE M/C. No. A000534031 16,629.79 40.6850 189,030.38 12% 22,683.65 P-3, P-3a toP-3d MILLING MACHINE (ZM200) M/C. No. A000534033 16,629.79 40.6850 P-3, P-3a toP-3d CHAMFERING MACHINE (VX-2) M/C. No. A000534032 5,021.03 40.6850 231,390.18 12% 27,766.82 P-3, P-3a toP-3d LENS WASHING MACHINE (25KHZ) M/C. No. A000536820 7,217.27 40.6850 P-3, P-3a toP-3d LENS WASHING MACHINE (40KHZ) M/C. No. A000536821 33,126.18 40.6850 231,390.18 12% 27,766.82 P-3, P-3a to P-3d LENS WASHING MACHINE M/C. No. A000536822 33,126.18 40.6850 P-3, P-3a toP-3d GRINDING MACHINE (ASMlOO CNC-TC) M/C. No. A000495394 33,126.19 40.6850 256,509.00 12% 30,781.08 P-3, P-3a toP-3d GROOVE POLISHING MACHINE M/C no. A000545809 180,025.01 40.6850 P-3, P-3a toP-3d POLYMERIZATION OVEN (PLR-700) MC No. A000554693 41,830.71 40.6850 587,999.20 12% 70,559.90 P-3, P-3a toP-3d CURVE GENERATOR (SG-2) MC No. A000545810 33,071.63 40.6850 P-3, P-3a toP-3d ELECTRON GUN REMODELING CES-3t ASl, CES-3t AS2 28,672.35 40.6850 108,959.72 12% 13,075.17 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X-2000) M/C No. A000478534 595,493.87 40.6850 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X-2000) M/C No. A000478535 10,218.42 40.6850 99,426.61 12% 11,931.19 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X-2000) M/C No. A000478536 10,218.42 40.6850 P-3, P-3a toP-3d POLISHING MACHINE (TORO-X-2000) M/C No. A000478537 10,218.32 40.6850 463,152.85 12% 55,578.34 P-3, P-3a toP-3d ABRASIVE SUPPLY SYSTEM (PE-178N-2A), M/C No. A000478541 10,218.32 40.6850 P-3, P-3a toP-3d CHILLER (RKL-5500VW), M/C No. A000478538 9,392.76 40.6850 676,583.04 12% 81,189.96 P-3, P-3a toP-3d ALLOY LAUNDRY, M/C No. A000478539 1,714.55 40.6850 P-3, P-3a toP-3d PATTERNLESS LENS EDGER LE-9000 USED 10,102.76 40.6850 676,583.04 12% 81,189.96 P-3, P-3a toP-3d MINILAB PLUS SOFTWARE + iRX SERVER 8,406.62 40.6850 P-3, P-3a toP-3d INTELLIGENT BLOCKER ICE MINI USED 7,614.75 40.6850 204,280.71 12% 24,513.68 P-3, P-3a toP-3d NC MARKING MACHINE USED 1,894.15 40.6850 P-3, P-3a toP-3d MEASUREMENT MICROSCOPE MM-400 6,656.26 40.6850 293,634.43 12% 35,236.13 P-3, P-3a toP-3d TURNING MACHINE (FSC-60) M/C No. A000477399 12,980.00 40.6850 P-3, P-3a toP-3d SYSTEM EDGER SE-9090 WITH ALUMINUM FRAME 11,101.50 40.6850 1,347,738.80 12% 161,728.66 P-3, P-3a toP-3d MIXING MACHINE (TF2) M/C No. A000481601 20,277.00 40.6850 P-3, P-3a toP-3d LENS METER LM-1800PD 10,111.10 40.6850 1,347,738.80 12% 161,728.66 P-3, P-3a toP-3d DEBLOCK WASH UNIT M/C No. A000482517 4,147.07 40.6850 P-3, P-3a toP-3d DEBLOCK WASH UNIT M/C No. A000482518 4,730.27 40.6850 1,347,739.18 12% 161,728.70 P-3, P-3a toP-3d DEBLOCK WASH UNIT M/C No. A000482519 4,730.27 40.6850 P-3, P-3a toP-3d DEBLOCK WASH UNIT M/C No. A000482520 4,730.27 40.6850 7,324,317.51 12% 878,918.10 P-3, P-3a toP-3d 3TR SPLIT TYPE CEILING CASSETTE AIR CONDITION UNIT 4,730.27 40.6850 VARIOUS MECHANICAL WORKS FOR PRODUCTION RELATED SPECIAL 4,520.55 40.6850 1,701,882.63 12% 204,225.92 P-3, P-3a toP-3d 9,314.45 40.6850 ORDER TRANSFER FOR INSPECTION, TINTING MACHINES 1,345,519.42 12% 161,462.33 P-3, P-3a toP-3d VARIOUS MECHANICAL WORKS FOR SPECIAL ORDER TRANSFER 1,166,534.48 12% 139,984.14 P-3, P-3a toP-3d - AIRCON SYSTEM FOR POLISHING (MAU) VARIOUS MECHANICAL WORKS FOR SPECIAL ORDER TRANSFER 24,227,668.24 12% 2,907,320.19 P-3, P-3a toP-3d -VENTILATION AT TINTING AREA 415,736.40 12% 49,888.37 P-3, P-3a toP-3d VARIOUS MECHANICAL WORKS FOR SPECIAL ORDER TRANSFER P-3, P-3a toP-3d 415,736.40 12% 49,888.37 P-3, P-3a toP-3d -VENTILATION AT POLISHING AREA P-3, P-3a to P-3d VARIOUS MECHANICAL WORKS FOR SPECIAL ORDER TRANSFER 415,732.32 12% 49,887.88 P-3, P-3a toP-3d P-3, P-3a toP-3d -VENTILATION AT SHIPPING INSPECTION AREA 415,732.32 12% 49,887.88 P-3, P-3a toP-3d NEW HALFMATIC (NHM-III) M/C No. A000485694 P-3, P-3a toP-3d NEW HALFMATIC (NHM-III) M/C No. A000485691 382,144.54 12% 45,857.34 P-3, P-3a toP-3d NEW HALFMATIC (NHM-III) M/C No. A000485692 P-3, P-3a toP-3d NEW HALFMATIC (NHM-III) M/C No. A000485693 69,756.60 12% 8,370.79 P-3, P-3a toP-3d ALLOY BLOCKING MACHINE USED P-3, P-3a toP-3d DUST COLLECTOR (SOC-3700B-AS) M/C No. A000478543 411,030.66 12% 49,323.68 P-3, P-3a toP-3d LENS METER LM-1800PD P-3, P-3a to P-3d LENS METER LM-1800PD 342,023.25 12% 41,042.79 P-3, P-3a toP-3d LENS METER LM-1800PD P-3, P-3a toP-3d CURVE GENERATOR SEC No. 36410-615 309,806.10 12% 37,176.73 P-3, P-3a toP-3d CURVE GENERATOR P-3, P-3a toP-3d CURVE GENERATOR 77,063.44 12% 9,247.61 P-3, P-3a toP-3d It LENS MAKER (LENSMAKER XRT) M/C No. A000495070 P-3, P-3a toP-3d It LENS MAKER (LENSMAKER XRT) M/C No. A000495069 270,809.99 12% 32,497.20 P-3, P-3a toP-3d SYSTEM EDGER (SE-9090) MfC No. A000496768 P-3, P-3a to P-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494409 528,091.30 12% 63,370.96 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494410 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494412 451,664.53 12% 54,199.74 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494413 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494414 824,969.75 12% 98,996.37 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C. No. A000494415 P-3, P-3a toP-3d PAD PRINTER (TIV350) M/C No. A000534034 411,369.90 12% 49,364.39 PAD PRINTER (TIV350) M/C No. A000534035 CMX-50 STD PIN-FINER AND POLISHER 168,723.34 12% 20,246.80 CMX-50 STD PIN-FINER AND POLISHER It LENS MAKER (LENS MAKER XRT) M/C. NO. A000536823 192,451.14 12% 23,094.14 HIGH SPEED TURNER UNIT FSC-60 NCL STAINING WASTE FLUID ASPIRATOR 192,451.14 12% 23,094.14 192,451.14 12% 23,094.14 192,451.14 12% 23,094.14 183,918.69 12% 22,070.24 378,958.19 12% 45,474.98 53,423.28 40.6850 2,173,526.15 12% 260,823.14 7,053.76 40.6850 286,982.12 12% 34,437.85 6,776.36 40.6850 275,696.31 12% 33,083.56 6,198.80 40.6850 252,197.97 12% 30,263.76 2,692.87 40.6850 109,559.21 12% 13,147.11 2,535.53 40.6850 103,158.14 12% 12,378.98 2,535.53 40.6850 103,158.14 12% 12,378.98 2,535.53 40.6850 103,158.14 12% 12,378.98 2,017.30 40.6850 12% 4,194.90 40.6850 82,073.84 12% 9,848.86 4,317.91 40.6850 170,669.67 12% 20,480.36 4,317.91 40.6850 175,673.96 12% 21,080.88 4,317.91 40.6850 175,673.96 12% 21,080.88 1,792.07 40.6850 175,673.96 12% 21,080.88 1,703.12 40.6850 12% 8,749.23 1,809.43 40.6850 72,910.23 12% 8,314.96 37,827.09 40.6850 69,291.30 12% 8,833.97 53,736.31 40.6850 73,616.46 12% 184,679.41 17,745.06 40.6850 1,538,995.08 12% 262,351.39 9,559.54 40.6850 2,186,261.61 12% 86,634.94 9,559.54 40.6850 721,957.79 12% 46,671.59 9,559.54 40.6850 388,929.92 12% 46,671.59 9,559.54 40.6850 388,929.92 12% 46,671.59 9,559.54 40.6850 388,929.92 12% 46,671.59 9,559.53 40.6850 388,929.92 12% 46,671.59 27,951.18 40.6850 388,929.92 12% 46,671.55 6,702.58 40.6850 388,929.55 12% 136,463.27 11,320.49 40.6850 1,137,193.89 12% 32,723.31 11,320.49 40.6850 272,694.26 12% 55,268.92 18,928.65 40.6850 460,574.31 12% 55,268.92 26,745.10 40.6850 460,574.31 12% 92,413.44 16,589.04 40.6850 770,112.00 130,574.92 1,088,124.29 /12% 80,990.99 674,924.92

Exhibit No. Asset Description Amount BSP Amount VAT AnnexA (inUSD) rate as (inPHP) Rate P-3, P-3a toP-3d CENTRE LATHE (T-37-8) M/C No.A000496790 of 2/1113 TOTAL P-3, P-3a toP-3d MILLING MACHINE (NKS-1) M/C No.A000496949 2,390.55 97,259.65 12% (inPHP) P-3, P-3a toP-3d DRILLING MACHINE (NBD-250) M/C No.A000496789 10,158.19 40.6850 413,286.04 12% P-3, P-3a toP-3d CONTA MACHINE (KY300) M/C No.A000496791 40.6850 11,671.16 P-3, P-3a toP-3d GRINDER (FG255T) M/C No.A000495053 2,390.68 40.6850 97,264.78 12% 49,594.32 P-3, P-3a toP-3d AIR CONDITIONER M/C No.A000496762 2,390.80 40.6850 97,269.54 12% 11,671.77 P-3, P-3a toP-3d AIR CONDITIONER M/C No.A000496764 6,718.12 40.6850 273,326.79 12% 11,672.34 P-3, P-3a toP-3d VACUUM COATER (CES-34-10) M/C No.A000495063 126,864.78 40.6850 5,161,493.51 12% 32,799.22 P-3, P-3a toP-3d ELECTRON GUN REMODELLING (CES-34-10) 124,254.26 40.6850 5,055,284.50 12% 619,379.22 P-3, P-3a toP-3d VACUUM COATER (CES-34-14) M/C No.A000495065 237,827.30 40.6850 9,676,003.86 12% 606,634.14 P-3, P-3a toP-3d ELECTRON GUN REMODELLING (CES-34-14) 18,994.13 40.6850 772,776.21 12% 1,161,120.46 P-3, P-3a toP-3d BLASTING MACHINE (SG-6AT-305) M/C. No. A000494421 227,434.27 40.6850 9,253,163.11 12% 92,733.15 P-3, P-3a toP-3d DOT MARK MACHINE M/C No. A000494422 18,994.13 40.6850 772,776.21 12% 1,110,379.57 P-3, P-3a toP-3d PROGRESSIVE MARKER M/C No. A000494400 25,977.20 40.6850 1,056,882.54 12% 92,733.15 P-3, P-3a toP-3d ALIGNMENT DEVICE M/C No. A000494401 128,445.72 40.6850 5,225,813.98 12% 126,825.91 P-3, P-3a toP-3d DUST EXTRACTOR M/C No. A000494407 85,335.19 40.6850 3,471,862.29 12% 627,097.68 P-3, P-3a toP-3d DUST EXTRACTOR M/C No. A000494408 24,787.07 40.6850 1,008,461.98 12% 416,623.47 P-3, P-3a toP-3d ALLOY LAUNDRY (SC-2591A) M/C No. A000493601 22,115.58 40.6850 899,772.47 12% 121,015.44 P-3, P-3a toP-3d MIXING MACHINE M/C No. A000493598 31,006.68 40.6850 1,261,506.81 12% 107,972.70 P-3, P-3a toP-3d WATER TANK M/C No. A000495574 177,998.11 40.6850 7,241,853.24 12% 151,380.82 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495054 116,009.83 40.6850 4,719,859.89 12% 869,022.39 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495055 50,877.67 40.6850 2,069,958.03 12% 566,383.19 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495056 8,706.68 40.6850 354,231.32 12% 248,394.96 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495057 8,706.68 40.6850 354,231.32 12% 42,507.76 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495058 8,706.68 40.6850 354,231.32 12% 42,507.76 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495059 8,706.68 40.6850 354,231.32 12% 42,507.76 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495060 8,706.68 40.6850 354,231.32 12% 42,507.76 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495061 8,706.67 40.6850 354,230.95 12% 42,507.76 P-3, P-3a toP-3d NEW HALFMATIC (NHM-IV) M/C No. A000495062 8,706.67 40.6850 354,230.95 12% 42,507.71 P-3, P-3a toP-3d GRINDING MATERIAL SUPPLY DEVICE (PE-178N-2A) 8,706.66 40.6850 354,230.58 12% 42,507.71 8,706.66 40.6850 354,230.58 12% 42,507.67 P-3, P-3a toP-3d M/C No. A000494406 12,084.60 40.6850 491,661.95 12% 42,507.67 GRINDING MATERIAL SUPPLY DEVICE CHILLER 58,999.43 P-3, P-3a toP-3d 7,091.84 40.6850 288,531.41 12% P-3, P-3a toP-3d (RKE750A1-V-G1) M/C No. A000494416 34,623.77 P-3, P-3a to P-3d SMALL ANNEAL FURNACE (DE410) M/C No. A000496777 5,582.47 40.6850 227,122.63 12% P-3, P-3a toP-3d SMALL ANNEAL FURNACE (DE410) M/C No. A000496778 5,582.47 40.6850 227,122.63 12% 27,254.72 P-3, P-3a toP-3d SMALL ANNEAL FURNACE (DE410) M/C No. A000496779 4,962.77 40.6850 201,910.34 12% 27,254.72 P-3, P-3a toP-3d COLD STORAGE WAREHOUSE (PR-0.63EPTTC16) M/C No. A000496783 19,108.26 40.6850 777,419.56 12% 24,229.24 P-3, P-3a toP-3d FILM STRIPPING MACHINE (SC-2555A) M/C No. A000495396 37,928.48 40.6850 1,543,120.01 12% 93,290.35 P-3, P-3a toP-3d STOCKER (PE-155N-1A) M/C No. A000495399 46,148.12 40.6850 1,877,536.30 12% 185,174.40 P-3, P-3a toP-3d WASHER BEFORE LINE OF H(PC-12M09-16A) M/C No. A000495572 150,397.20 40.6850 6,118,910.08 12% 225,304.36 P-3, P-3a toP-3d DIPPING MACHINE 1 (PC-12M02-11A) M/C No. A000494417 179,004.76 40.6850 7,282,808.74 12% 734,269.21 P-3, P-3a toP-3d DIPPING MACHINE 2 (PC-12M02-12A) M/C No. A000494419 191,877.35 40.6850 7,806,529.78 12% 873,937.05 P-3, P-3a toP-3d TREATMENT DEVICE WASHER (PC-24M08-4A) M/C No. A000495397 146,744.77 40.6850 5,970,310.80 12% 936,783.57 P-3, P-3a toP-3d SPHERED GRINDER (SPHERO-X) M/C No. A000534037 8,408.16 40.6850 342,086.06 12% 716,437.30 P-3, P-3a toP-3d ALLOY BLOCKER M/C No. A000494402 10,866.27 40.6850 442,094.09 12% 41,050.33 P-3, P-3a toP-3d ALLOY BLOCKER M/C No. A000494403 10,866.27 40.6850 442,094.09 12% 53,051.29 P-3, P-3a toP-3d SYSTEM EDGER (SE-9090) MJC No. A000495392 30,151.69 40.6850 1,226,721.59 12% 53,051.29 P-3, P-3a toP-3d SYSTEM EDGER (LE-9000) MJC No. A000495391 12,547.80 40.6850 510,507.24 12% 147,206.59 P-3, P-3a toP-3d TAPE MACHINE (NO. 1645) M/C No. A000494405 8,785.38 40.6850 357,433.15 12% 61,260.87 INTELLIGENT BLOCKER and NIDEK IRX SERVER 16,617.83 40.6850 676,096.21 12% 42,891.98 P-3, P-3a toP-3d CONSTANT TEMPERATURE AND HUMIDITY 20,097.08 40.6850 817,649.74 12% 81,131.55 P-3, P-3a toP-3d 98,117.97 P-3, P-3a toP-3d CHAMBER (PH2KT) M/C No. A000496769 53,095.17 40.6850 2,160,176.86 12% P-3, P-3a toP-3d DOT-3 SPECTRUM PHOTOMETER 2,460.29 40.6850 100,096.80 12% 259,221.22 SPECTROPHOTOMETER USPM-RU ACCESSORIES USED 38,394.79 40.6850 12,011.62 P-3, P-3a toP-3d TURNING (NCL) MACHINE (FSC-60) M/C No. A000496782 18,248.00 40.6850 1,562,091.83 12% 187,451.02 CONSTANT TEMPERATURE AND HUMIDITY 742,419.68 12% 89,090.36 P-3, P-3a toP-3d P-3, P-3a toP-3d CHAMBER (PH2KT) M/C No. A000496770 18,248.00 40.6850 742,419.68 12% 89,090.36 P-3, P-3a toP-3d CONSTANT TEMPERATURE AND HUMIDITY P-3, P-3a toP-3d 10,055.03 40.6850 409,089.06 12% 49,090.69 P-3, P-3a toP-3d CHAMBER (PH2KT) M/C No. A000496771 10,055.03 40.6850 409,089.06 12% 49,090.69 P-3, P-3a toP-3d DRYING CHAMBER (PV-212M) M/C No. A000496775 11,172.20 40.6850 454,540.75 12% 54,544.89 P-3, P-3a toP-3d DRYING CHAMBER (PV-212M) M/C No. A000496776 11,172.20 40.6850 454,540.75 12% 54,544.89 P-3, P-3a toP-3d DRYING CHAMBER (PV-222M) M/C No. A000496772 11,172.27 40.6850 454,543.68 12% 54,545.24 P-3, P-3a toP-3d DRYING CHAMBER (PV-222M) M/C No. A000496774 11,505.02 40.6850 468,081.70 12% 56,169.80 P-3, P-3a toP-3d DRYING CHAMBER (PV-222M) M/C No. A000496773 11,505.02 40.6850 468,081.70 12% 56,169.80 P-3, P-3a toP-3d POLISHER CMX-50 11,505.01 40.6850 468,081.33 12% 56,169.76 P-3, P-3a toP-3d POLISHER CMX-50 150,423.57 40.6850 6,119,983.07 12% 734,397.97 P-3, P-3a toP-3d POLISHER CMX-50 30,972.48 40.6850 1,260,115.35 12% 151,213.84 P-3, P-3a toP-3d POLISHING MACHINE (CCP-102) M/C No. A000478544 17,744.52 40.6850 721,935.59 12% 86,632.27 P-3, P-3a toP-3d TURNING MACHINE (FSC-60) M/C No. A000477398 40.6850 P-3, P-3a toP-3d PLASMA EtUIPMENT M/C No. A000485287 704.92 40.6850 28,679.79 12% 3,441.58 P-3, P-3a toP-3d OVEN (DN43-2), M/C No. A000445393 7,526.25 40.6850 306,205.48 12% 36,744.66 P-3, P-3a toP-3d SURFACE RESISTANCE VALUE METER 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 1 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 2 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 3 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 4 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 5 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 6 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 7 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 8 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 9 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a to P-3d STIRRER no. 10 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 11 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 12 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 13 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 14 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 15 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a to P-3d STIRRER no. 16 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 17 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 18 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 19 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 20 2,757.86 40.6850 112,203.57 12% 13,464.43 P-3, P-3a toP-3d STIRRER no. 21 162,803.05 40.6850 6,623,642.20 12% 794,837.06 P-3, P-3a toP-3d POLISHING MACHINE (CCP-102) M/C No. A000496766 2,864.41 40.6850 116,538.60 12% 13,984.63 NEW HALFMATIC 32,353.24 40.6850 1,316,291.43 12% 157,954.97 TURNING MACHINE (FSC-60) M/C No. A000477400 53,095.17 40.6850 2,160,176.86 12% 259,221.22 DOT-3 SPECTRUM PHOTOMETER 211,848.81 40.6850 8,619,068.63 12% 1,034,288.24 TALYSURF MACHINE, JIGS AND ACCESSORIES 9,559.54 388,929.92 12% 46,671.59 NEW HALFMATIC (NHM-IV) M/C. No. A000494411

Exhibit No. Asset Description Amount BSP Amount VAT AnnexA (inUSD) rate as (inPHP) Rate P-3, P-3a toP-3d It LENS MAKER (It SL2 EXPRESS CTO) M/C. No. A000543731 of 'J/l/13 TOTAL P-3, P-3a toP-3d IMPROVEMENT OF VENTILATION AT CHEMICAL STORAGE ROOM 110,449.50 4,493,637.94 12% (inPHP) P-3, P-3a to P-3d UV LAMP IRRADIATION DEVICE 8,041.12 40.6850 327,152.93 12% P-3, P-3a toP-3d ALLOY BLOCKER M/C. No. A000494404 11,106.67 40.6850 451,874.73 12% 539,236.55 P-3, P-3a toP-3d TURNING MACHINE (FSC-60) M/C No. A000477399 11,540.65 40.6850 469,531.18 12% 39,258.35 P-3, P-3a toP-3d PAD PRINTER MACHINE M/C No. A000484866 32,353.24 40.6850 54,224.97 P-3, P-3a toP-3d LENS METER LM-1800PD 42,383.93 40.6850 1,316,291.43 12% 56,343.74 P-3, P-3a toP-3d KEYENCE MEASURING MICROSCOPE VHX 4,317.91 40.6850 1,724,390.20 12% P-3, P-3a toP-3d VACUUMCOATER (CES-34-15) M/C. No. A000550819 4,487.97 40.6850 157,954.97 P-3, P-3a toP-3d STAINING WASTE FLUID ASPIRATOR 40.6850 175,673.96 12% 206,926.82 P-3, P-3a toP-3d DC INVERTER CHILLER RKE 1500-Bl-V 342,179.83 40.6850 182,593.23 12% P-3, P-3a toP-3d TURNING MACHINE (FSC-60) M/C No. A000477401 22,583.36 40.6850 13,921,586.38 12% 21,080.88 P-3, P-3a toP-3d TURNING MACHINE (FSC-60) M/C. No. A000496781 9,769.23 40.6850 918,804.00 12% 21,911.19 P-3, P-3a toP-3d CH-1 AIR COOLED SCROLL CHILLER (43TR) 39,640.70 40.6850 397,461.12 12% 1,670,590.37 P-3, P-3a toP-3d DOCUCENTRE-11 5010 COPIER 40,705.98 40.6850 1,612,781.88 12% 110,256.48 P-3, P-3a toP-3d DOCUCENTRE-IV C2270 ST 78,554.17 40.6850 1,656,122.80 12% 47,695.33 P-3, P-3a toP-3d DOCUCENTRE-IV C2270 ST 2,152.92 40.6850 3,195,976.27 12% 193,533.83 P-3, P-3a toP-3d DOCUCENTRE-IV C2270 ST 6,511.78 40.6850 198,734.74 P-3, P-3a toP-3d FUJITSU CORAL IPX500 PABX 6,511.77 40.6850 87,591.46 12% 383,517.15 P-3, P-3a toP-3d FUJI XEROX MACHINE 6,511.77 40.6850 264,931.67 12% 10,510.97 P-3, P-3a toP-3d FUJI XEROX MACHINE 2,906.67 40.6850 264,931.36 12% 31,791.80 P-3, P-3a toP-3d SONY VAIO PCG-5H7N 9,045.91 40.6850 264,931.36 12% 31,791.76 P-3, P-3a to P-3d SMS MESSENGER WIRELESS NOTIFICATION 9,271.31 40.6850 118,257.71 12% 31,791.76 P-3, P-3a toP-3d DELL POWEREDGE R710 2.5" 6C XEON X5690 3.46GHZ 395.29 40.6850 368,032.81 12% 14,190.93 P-3, P-3a toP-3d DELL POWEREDGE R710 2.5" 6C XEON X5690 3.46GHZ 1,038.20 40.6850 377,203.38 12% 44,163.94 P-3, P-3a toP-3d DELL POWERVAULT MD 1220 DISK 8,146.24 40.6850 16,082.46 12% 45,264.41 8,146.24 40.6850 42,239.33 12% P-3, P-3a toP-3d STORAGE ENCLOUSURE 2U (12x146GB) 10,289.99 40.6850 331,429.90 12% 1,929.89 DELL POWERVAULT MD 1220 DISK 331,429.90 12% 5,068.72 P-3, P-3a toP-3d 418,648.30 12% 39,771.59 STORAGE ENCLOUSURE 2U (12x146GB) 39,771.59 P-3, P-3a toP-3d DELL POWERVAULT 114x 2U RM TAPE 10,289.99 40.6850 418,648.30 12% 50,237.80 P-3, P-3a toP-3d P-3, P-3a toP-3d ARRAY W/ SINGLE LT05-140 HH 5,873.87 40.6850 238,978.40 12% 50,237.80 P-3, P-3a toP-3d DELL POWEREDGE R510 RACK MOUNT SERVER P-3, P-3a toP-3d DELL TM POWEREDGETM R710 RACK MOUNT SERVER 7,717.39 40.6850 313,981.88 12% 28,677.41 P-3, P-3a toP-3d DELL POWEREDGE R510 RACK MOUNT SERVER 8,567.75 40.6850 348,579.04 12% DELL POWEREDGE R610 RACK MOUNT SERVER 4,491.84 40.6850 182,750.32 12% 37,677.83 P-3, P-3a toP-3d POWERVAULT MD1220 DISK STORAGE ENCLOSURE 3,576.83 40.6850 145,523.46 12% 41,829.49 POWERVAULTTM 114X 2U RACK MOUNT TAPE ARRAY 9,995.16 40.6850 406,652.98 12% 21,930.04 P-3, P-3a toP-3d 3,660.02 40.6850 148,907.72 12% 17,462.82 P-3, P-3a toP-3d WITH SINGLE LT05-140 HH SAS DRIVES 48,798.36 P-3, P-3a toP-3d POWEREDGE RACK 4220 WITH DELL 8 PORTS ANALOG (KVM) 6,704.49 40.6850 272,771.99 12% 17,868.93 P-3, P-3a toP-3d P-3, P-3a toP-3d SWITCH MODULE WITH POWERCONNECT 5424 2,828.19 40.6850 115,064.83 12% 32,732.64 P-3, P-3a toP-3d APC SMART UPS 8KVA RACKMOUNT - SURT8000rmxli 2,828.19 40.6850 115,064.83 12% P-3, P-3a toP-3d APC SMART UPS 8KVA RACKMOUNT - SURT8000rrnxli 7,246.38 40.6850 294,818.85 12% 13,807.78 DELL POWEREDGE R710 2.5" OC E5620 XEON 2.40Ghz/5.86GT/8GB 6,335.41 40.6850 257,755.99 12% 13,807.78 P-3, P-3a toP-3d DELL POWEREDGE R610 2.5" OC E5620 XEON 2.40Ghz/5.86GT/12GB 5,010.35 40.6850 203,846.25 12% 35,378.26 P-3, P-3a toP-3d DELL POWEREDGE R410 3.5" XEON E5620 2.40Ghz 2xM300GB/8GB 7,453.41 40.6850 303,242.11 12% 30,930.72 DELLPOWERVAULT 114x2U RM TAPE ARRAY W/ SINGLE LT05-140 HH 1,780.54 40.6850 24,461.55 P-3, P-3a toP-3d DELL POWERCONNECT 5524 24P GIGABIT 72,441.35 12% 36,389.05 P-3, P-3a toP-3d P-3, P-3a to P-3d ETHERNET MANAGED L2 SWITCH 4,554.86 40.6850 185,314.64 12% 8,692.96 P-3, P-3a toP-3d DELL POWEREDGE RACK 4220 42U 19" CABINET 2,380.95 40.6850 96,868.95 12% P-3, P-3a toP-3d DELL S-PORTS ANALOG KEYBOARD 22,237.76 P-3, P-3a toP-3d 2,443.06 40.6850 99,395.86 12% 11,624.27 P-3, P-3a toP-3d VIDEO-MOUSE (KVM) SWITCH MODULE 3,337.60 40.6850 135,790.32 12% P-3, P-3a toP-3d APC SMART UPS RT 6KV A SURT6000XLI (6000va/4200w) ON-LINE 8,567.75 40.6850 348,579.04 12% 11,927.50 P-3, P-3a toP-3d NET SCREEN FIREWALL 4,491.84 40.6850 182,750.32 12% 16,294.84 P-3, P-3a toP-3d DELL TM POWEREDGETM R710 RACK MOUNT SERVER 9,995.16 40.6850 406,652.98 12% 41,829.49 P-3, P-3a to P-3d DELL POWEREDGE R510 RACK MOUNT SERVER 40.6850 21,930.04 P-3, P-3a toP-3d POWERVAULT MD1220 DISK STORAGE ENCLOSURE 206.95 40.6850 8,419.91 12% 48,798.36 P-3, P-3a toP-3d TEC BARCODE PRINTER B-SX4T 815.32 40.6850 33,171.11 12% P-3, P-3a to P-3d HELIUM LEAK DETECTOR PHOEMIXL1300 1,143.33 40.6850 46,516.41 12% 1,010.39 P-3, P-3a toP-3d AtUA COUNTER (At-300) 3,444.19 40.6850 140,126.87 12% 3,980.53 P-3, P-3a toP-3d SHINCRON MTR630 (USED) 969.47 40.6850 39,442.75 12% 5,581.97 P-3, P-3a toP-3d SATO Printer CL412e 969.47 40.6850 39,442.75 12% 16,815.22 P-3, P-3a toP-3d SATO Printer CL412e 969.47 40.6850 39,442.75 12% 4,733.13 P-3, P-3a toP-3d SATO Printer CL412e 877.83 40.6850 35,714.65 12% 4,733.13 P-3, P-3a toP-3d Data Actuisition System NR-1000 10,657.84 40.6850 433,614.38 12% 4,733.13 P-3, P-3a toP-3d FOCOVISION SR-2 2,224.00 40.6850 90,483.44 12% 4,285.76 P-3, P-3a toP-3d PARTICLE COUNTER KA-12A 1,427.16 40.6850 58,064.09 12% 52,033.73 P-3, P-3a toP-3d SATO Printer CL412e 1,427.16 40.6850 58,064.09 12% 10,858.01 P-3, P-3a toP-3d SATO Printer CL412e 2,667.28 40.6850 108,518.08 12% 6,967.69 P-3, P-3a toP-3d OBSERVATION CAMERA SYSTEM 4,756.29 40.6850 193,509.82 12% 6,967.69 P-3, P-3a toP-3d LENS METER LM-1800 P/N: NDK/310290140 4,756.29 40.6850 193,509.82 12% 13,022.17 P-3, P-3a to P-3d LENS METER LM-1800 P/N: NDK/310290140 4,607.42 40.6850 187,452.79 12% 23,221.18 P-3, P-3a toP-3d LENS METER LM-1800 P/N: NDK/310290140 4,607.42 40.6850 187,452.79 12% 23,221.18 P-3, P-3a toP-3d LENS METER LM-1800 P/N: NDK/310290140 2,261.01 40.6850 91,989.26 12% 22,494.33 P-3, P-3a toP-3d EPSON ACULASER C9200N PAGE PRINTER 2,346.13 40.6850 95,452.20 12% 22,494.33 EPSON ACULASER C9200N PAGE PRINTER 2,346.13 40.6850 95,452.20 12% 11,038.71 P-3, P-3a toP-3d EPSON ACULASER C9200N PAGE PRINTER 2,346.13 40.6850 95,452.20 12% 11,454.26 P-3, P-3a toP-3d EPSON ACULASER C9200N PAGE PRINTER 5,503.95 40.6850 223,928.21 12% 11,454.26 P-3, P-3a toP-3d NIDEK ICE-MINI(+) 2,436.85 40.6850 99,143.24 12% 11,454.26 P-3, P-3a toP-3d SATO CL412e Barcode Printer Oapanese) 2,100.48 40.6850 85,458.14 12% 26,871.38 P-3, P-3a toP-3d SATO GL412e Barcode Printer with Cutter Part No. WWGL15100 2,315.80 94,218.31 12% 11,897.19 P-3, P-3a toP-3d SATO GL412e Barcode Printer with Cutter Part 10,254.98 P-3, P-3a toP-3d 2,208.54 40.6850 89,854.29 12% 11,306.20 P-3, P-3a toP-3d No. WWGL15100 with Japanese Font Cartridge Memory 4,523.65 40.6850 184,044.78 12% P-3, P-3a toP-3d SATO GL412e Barcode Printer with Cutter Part No. WWGL15100 4,523.64 40.6850 184,044.42 12% 10,782.51 P-3, P-3a toP-3d LENS METER LM-1800 P/N: NDK/310290140 16,428.50 40.6850 668,393.52 12% 22,085.37 P-3, P-3a toP-3d LENS METER LM-1800 P/N: NDK/310290140 2,408.06 40.6850 22,085.33 P-3, P-3a toP-3d MEASUREMENT MICROSCOPE (MM-400) 2,408.05 40.6850 97,971.75 12% 80,207.22 P-3, P-3a toP-3d SATO GL 412e LABEL PRINTER 2,495.61 40.6850 97,971.38 12% 11,756.61 P-3, P-3a toP-3d SATO GL 412e LABEL PRINTER 2,882.67 40.6850 101,533.97 12% 11,756.57 P-3, P-3a toP-3d SATO GL 412e LABEL PRINTER 2,882.67 40.6850 117,281.40 12% 12,184.08 P-3, P-3a toP-3d EPSON ACULASER C9200N 2,346.13 40.6850 117,281.40 12% 14,073.77 P-3, P-3a to P-3d EPSON ACULASER C9200N 2,346.12 40.6850 95,452.27 12% 14,073.77 EPSON ACULASER C9200N 2,605.86 40.6850 95,451.89 12% 11,454.27 EPSON ACULASER C9200N 2,976.00 40.6850 106,019.52 12% 11,454.23 SATO GL 412e LABEL PRINTER 4,709.97 40.6850 121,078.56 12% 12,722.34 PANEL BOARD (M-11) M/C No. A000496823 8,534.31 40.6850 191,625.21 12% 14,529.43 PANEL BOARD (M-12) M/C No. A000496824 8,260.65 40.6850 347,218.25 12% 22,995.02 PANEL BOARD (M-24) M/C No. A000496825 8,238.02 40.6850 336,084.55 12% 41,666.19 PANEL BOARD (M-27(1)) M/C No. A000496832 335,163.79 12% 40,330.15 PANEL BOARD (M-27(2)) M/C No. A000496833 40,219.66

AnnexA Exhibit No. Asset Description Amount BSP Amount VAT TOTAL (inUSD) rate as (inPHP) Rate (inPHP) P-3, P-3a toP-3d PANEL BOARD (M-28) M/C No. A000496834 of 2/1113 P-3, P-3a toP-3d N 2 EVAPORATOR M/C No. A000496826 8,272.73 336,576.20 12% 40,389.14 P-3, P-3a to P-3d AIR SHOWER M/C No. A000496827 3,666.97 40.6850 149,190.50 P-3, P-3a toP-3d PASSING BOX 1 M/C No. A000496828 3,744.96 40.6850 152,363.55 12% 17,902.86 P-3, P-3a toP-3d PASSING BOX 2 M/C No. A000535344 3,993.73 40.6850 162,484.96 P-3, P-3a toP-3d AUTOMATIC CONTROL PANEL M/C No. A000496829 3,993.72 40.6850 162,484.57 12% 18,283.63 P-3, P-3a toP-3d VENTILATING FAN (EXF-11) M/C No. A000496830 7,933.26 40.6850 322,764.53 P-3, P-3a to P-3d VENTILATING FAN (EXF-13) M/C No. A000496831 4,322.74 40.6850 175,870.58 12% 19,498.19 P-3, P-3a toP-3d CONSTRUCTION OF HAZARDOUS WASTE ROOM EXTENSION 4,250.47 40.6850 172,930.19 P-3, P-3a toP-3d FACTORY RENOVATION WORKS 5,804.47 40.6850 236,154.70 12% 19,498.15 P-3, P-3a toP-3d DIP MACHINE DUCTING WORKS 2,339,725.05 40.6850 95,191,713.66 P-3, P-3a toP-3d PEO CABUYAO PLANT EPOXY FLOOR REPAINTING 16,130.30 40.6850 656,261.42 12% 38,731.74 14,537.62 40.6850 591,462.98 P-3, P-3a toP-3d AT 1F FROM GLB TO GLF 40.6850 12% 21,104.47 P-3, P-3a toP-3d PEO CABUYAO MAINTENANCE ROOM AT 1F 20,474.83 P-3, P-3a toP-3d PEO CABUYAO PLANT NCL ROOM AT 2F SUPPORT FOR MACHINES 19,560.07 40.6850 12% 20,751.62 PEO CABUYAO PLANT PROPOSED NCL ROOM AT 15,426.20 40.6850 P-3, P-3a toP-3d 40.6850 12% 28,338.56 2F USING 0.4MM PLASTIC VINYL WITH ALUMINUM FRAME 10,693.77 P-3, P-3a toP-3d PROPOSED STORAGE AT 2F- DISMANTLING OF ATM BOOTH 40.6850 12% 11,423,005.64 22,093.24 P-3, P-3a toP-3d MACHINE FOUNDATION AT MECHANICAL ROOM 40.6850 12% 78,751.37 PEOCABUYAOPLANT ADDITIONAL LAN 8,990.53 P-3, P-3a toP-3d 40.6850 12% 70,975.56 P-3, P-3a toP-3d TELEPHONE, & OUTLET AT OFFICE AREA 2,953.72 P-3, P-3a toP-3d MECHANICAL & ELECTRICAL WORKS AT 8,872.16 40.6850 833,018.58 12% 99,962.23 P-3, P-3a toP-3d 9,215.07 40.6850 795,801.57 12% 95,496.19 P-3, P-3a toP-3d PROPOSED CStA ROOM AT 1F 16,823.96 40.6850 627,614.89 12% 75,313.79 P-3, P-3a toP-3d FABRICATION & INSTALLATION OF SIGNAGES 240,218.67 40.6850 P-3, P-3a toP-3d SUPPLY MATERIAL FOR LAN & TELEPHONE 131,744.63 40.6850 435,076.01 12% 52,209.12 P-3, P-3a toP-3d ADDITIONAL WORK FOR LAN & TELEPHONE 131,392.70 40.6850 P-21 SECONDARY WORKS FOR MACHINE NO. 15 17,178.20 40.6850 898,863.64 12% 107,863.64 P-3, P-3a toP-3d PEO CABUYAO ELECTRICAL PANEL BOARD 1,722, 726.08 40.6850 P-3, P-3a toP-3d MODIFICATION REPLACEMENT OF WASTEWATER SYSTEM 40.6850 365,779.69 12% 43,893.56 P-3, P-3a toP-3d START-UP OF DI-WATERSYSTEM 483.53 40.6850 P-3, P-3a toP-3d USE PIPING OF DI-WATER LINE 2,933.38 40.6850 120,172.10 12% 14,420.65 P-3, P-3a toP-3d Building and Structure - EPPI* 1,712.54 40.6850 P-3, P-3a toP-3d MFG PRO SITE IMPLEMENTATION FEE 40.6850 360,963.88 12% 43,315.67 P-3, P-3a toP-3d 50% DP MFG/PRO SOFTWARE 977.99 40.6850 P-3, P-3a toP-3d MFG PRO LICENSE PRS-2177 PC (INV#WG07220878) 700.00 40.6850 374,915.09 12% 44,989.81 P-3, P-3a toP-3d MFG IMPLEMENTATION FEE 489.35 40.6850 P-3, P-3a to P-3d MFG CUSTOM FEE 6,391.70 40.6850 684,482.64 12% 82,137.92 P-3, P-3a toP-3d MICROSCOPIC SPECTRO 12,529.99 40.6850 MRB MIXING SYSTEM (start- June.08) 2,400.00 40.6850 9,773,296.69 12% 1,172,795.60 P-3, P-3a toP-3d PEO NEW PRODUCTION PLANNING SYSTEM (START SEP.2008) 324.70 40.6850 P-3, P-3a toP-3d NRI-MFG/PRO CUSTOMIZATION FEE 960.00 5,360,030.26 12% 643,203.63 P-3, P-3a toP-3d MIXING PROGRAM-POLY 2 40.6850 P-3, P-3a toP-3d SLIP PRINTING-3074-CUSTOMIZATION 49,377.75 40.6850 5,345,712.06 12% 641,485.45 P-3, P-3a toP-3d 3,357.25 40.6850 P-3, P-3a toP-3d FEE-NOMURA RESEARCH INSTITUTE 3,160.90 40.6850 698,894.94 12% 83,867.39 P-3, P-3a toP-3d 128 HR SYSTEM (PAYROLL) 21,083.38 40.6850 P-3, P-3a toP-3d WINSVRSTD 2008R2 SBGL MVL (5 UNITS) 22,233.38 40.6850 70,089,110.56 12% 8,410,693.27 P-3, P-3a toP-3d SYMANTIC BACKUP EXEC 2010 SERVER WIN ML DVD MEDIA 2,300.00 40.6850 P-3, P-3a to P-3d MFG PRO License (MFG/Pro eb2 SP8 concurrent user license-S users) 110,919.16 40.6850 19,672.42 12% 2,360.69 MFG PRO Custornization Fee (Project No. SC101022-PEO) 41,800.01 40.6850 MFG PRO Custornization Fee (export shipment data for SOL order) 52,249.99 40.6850 119,344.57 12% 14,321.35 PC SYSTEM STEP-1 (WG11689964) 2,065.83 MFG-PRO Technical and custornization fee 69,674.83 12% 8,360.98 MFG-PRO License (tAD2009SE-GUI version incl tAD and database) 14,113,193.95 SSS CUSTOMIZATION (PAYROLL) 39,789.52 12% 4,774.74 Total 28,479.50 12% 3,417.54 19,909.20 12% 2,389.10 260,046.31 12% 31,205.56 509,782.64 12% 61,173.92 97,644.00 12% 11,717.28 13,210.42 12% 1,585.25 39,057.60 12% 4,686.90 2,008,933.76 12% 241,072.05 136,589.72 12% 16,390.77 128,601.22 12% 15,432.15 857,777.32 12% ' 102,933.28 904,565.07 12% 108,547.81 93,575.50 12% 11,229.06 541,529.52 4,512,746.02 12% 204,076.00 1,700,633.41 12% 255,094.90 2,125,790.84 12% 10,085.80 84,048.29 12% 574,195,295.98 12% 68,903,435.50 (

AMENDED DECISION CTA CASE NO. 9014 Page 8 of9 The difference can be attributed to the following: VAT per invoice no. 028121 Php 7,075.35* VAT per invoice no. 029022 5,747.86* VAT per invoice no. 029823 Php 6,483.08* PHP 19,306.29 Total Rounding off difference 2.41 TOTAL 19,308.70 *These are local sales in which VAT were recognized in March 2015 On the basis of the foregoing, petitioner is not entitled to the claimed refund because the amount of valid "erroneous VAT payment" of Php8,410,693.28 is not sufficient to cover its output VAT liability of Php31,182,293.19 involving the Asset Purchase Agreement and Deed of Sale and Assignment between petitioner and PEOI- PEOCI, and petitioner and EPPI, respectively. WHEREFORE, premises considered, the Petition for Review filed by petitioner EHS Lens Philippines, Inc. is hereby DENIED for lack of merit. SO ORDERED. LOVELL~ BAUTISTA Associate Justice WE CONCUR: A . FABON-VICTORINO ~.~-I'-" MA. BELEN M. RINGPIS-LIBAN Associate Justice 21 Exhibit "P-63-455." 22 Exhibit "P-63-464." 23 Exhibit "P-63-472."

AMENDED DECISION CTA CASE NO. 9014 Page 9of9 ATTESTATION I attest that the conclusions in the above Amended Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. LOVEL&. BAUTISTA Associate Justice Chairperson CERTIFICATION Pursuant to Section 13 of Article VIII of the Constitution and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Amended Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. Presiding Justice