MITSUI & CO., LTD. (MANILA BRANCH) v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY SECOND DIVISION MITSUI & CO., LTD. (MANILA CTA CASE NO. 9536 BRANCH), Petitioner, Members: - versus - CASTANEDA, JR., Chairperson, and BACORRO-VILLENA, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, jp)l Respondent. JUN 07 2021 //:~,tift X------------------------------------ - - - - ---- - - ~ -- X RESOLUTION CASTANEDA, JR., J.: Before this Court's is petitioner's Motion for Reconsideration, filed on February 7, 2020, without respondent's comment as per Records Verification dated September 2, 2020. On January 22, 2020, the Court promulgated -a Decision denying petitioner's claim for refund of its excess and unused input value-added tax (VAT) due to the cancellation of its VAT registration, for failing to sufficiently prove that it has no outstanding internal revenue tax liabilities, the dispositive portion of which is quoted as follows: "WHEREFORE, the present Petition for Review is DENIED for lack of merit. SO ORDERED." ~

RESOLUTION CTA Case No. 9536 To recall, petitioner initially filed a Motion for New Trial for the reception of new evidence, together with the Motion for Reconsideration, praying, among others, that the Court order a new trial for the reception of the new evidence to show that it has no outstanding internal revenue tax liabilities; and to rule that it is entitled for refund of the excess and unused input VAT due to the cancellation of its VAT registration as a result of the closure or cessation of its business operation in the Philippines in the amount of P40,645,507.21 for the period from April 1, 2008 to March 31, 2015. In its Motion, petitioner manifested that it was only on February 6, 2020 that it was able to secure the Delinquency Verification from the Bureau of Internal Revenue (BIR) Revenue Region No. SA- Makati City duly signed by OIC-Assistant Chief, Collection Division, Gladys L. Almerido, showing that it has no listed tax liability based on available records of the Collection Division of Revenue Region No. 8 - Makati City as of the said date. Petitioner further stated that on March 6, 2020, Revenue District Officer (RDO) Thelma D. Mangio of BIR Revenue Region No. 8, Revenue District No. 50 issue the Certificate of No Outstanding Tax Liability in its favor attesting which states that as of March 6, 2020, petitioner has no outstanding internal revenue tax liability with the BIR. The said certificate is valid for dissolution of non- individual taxpayer.1 Thus, in the Resolution dated November 6, 2020, the Court noted petitioner's Manifestation and granted its Motion for New Trial. As such, the Court set the case for hearing for the recall of Ms. Alana Galang to present and identify her Supplemental Judicial Affidavit and the originals or certified true copies of the Delinquency Verification dated February 6, 2020 and Certificate of No Outstanding Liability dated March 6, 2020, which were all admitted by this Court. Accordingly, the Court shall now resolve the present Motion. In its Supplemental Memorandum, petitioner claims that it sufficiently complied with all the requisites in the refund of excess and unused input taxes under Section 112(8) of the National Internal Revenue Code (NIRC) of 1997, as amended, namely: that it was a VAT registered entity; its VAT registration has been cancelled due to retirement from or cessation of business effective March 1, 2015, following its filing with BIR-RDO No. 50 its Application for Registration Information Update (BIR Form No. 1905) due to cessation/closure of ;c._ 1 Petitioner's Manifestation and Motion filed on March 13, 2020.

RESOLUTION CfA Case No. 9536 business on February 20, 2015; that it has unused input taxes from the period April 1, 2008 to March 31, 2015 in the amount of P40,645,507.21; and, that it has applied with the BIR for the issuance of a tax credit certificate of such unused input taxes within two (2) years from the date of the cancellation of its VAT registration. Petitioner likewise argues that the Delinquency Verification dated February 6, 2020 and Certificate of No Outstanding Tax Liability dated March 6, 2020 issued by the BIR, indubitably prove that it has no outstanding internal revenue tax liabilities and that it has settled all its tax obligations with the BIR, pursuant to Section 52 of the NIRC, as amended and Section 4.112-1(b) of Revenue Regulations (RR) No. 16- 2005, as amended. Consequently, petitioner asserts that it has sufficiently proven its entitlement to refund its excess and unused input taxes covering the period April 1, 2008 to March 31, 2015 in the amount of P40,645,507.21, as a result of the cancellation of its VAT registration due to the cessation of its business operations in the Philippines. Notwithstanding the admission of the above documents, this Court still finds petitioner's claim for refund without merit. Perforce, the basis of petitioner's claim for refund is Section 112(8) of the NIRC of 1997, as amended, as implemented by Section 4.112-1(b) of Revenue Regulations (RR) No. 16-2005, which respectively provides as follows: "SEC. 112. Refunds or Tax Credits ofInput Tax. - XXX (B) Cancellation of VAT Registration. - A person whose registration has been cancelled due to retirement from or cessation of business, or due to changes in or cessation of status under Section 106(C) of this Code may, within two (2) years from the date of cancellation, apply for the issuance of a tax credit certificate for any unused input tax which may be used in payment of his other internal revenue taxes." "SEC. 4.112-1. Claims for Refund/Tax Credit Certificate of Input Tax. - ~

RESOLUTION CTA Case No. 9536 XXX (b) Cancellation of VAT registration A VAT-registered person whose registration has been cancelled due to retirement from or cessation of business, or due to changes in or cessation of status under Sec. 106(C) of the Tax Code may, within two (2) years from the date of cancellation, apply for the issuance of a tax credit certificate for any unused input tax which he may use in payment of his other internal revenue taxes: Provided, however, That he shall be entitled to a refund if he has no internal revenue tax liabilities against which the tax credit certificate may be utilized." From the above, it is clear that a taxpayer whose registration has been cancelled due to cessation of business, among others, may, within two (2) years from the date of cancellation of its registration, which is effective from the first day of the following month,2 when the application for cancellation of registration was filed, apply for the issuance of a TCC for any unused input tax which may be used to pay other internal revenue taxes; and in cases where the taxpayer has no internal revenue tax liabilities, he shall be entitled to a refund. In the present case, petitioner submitted a Certificate of the Representative Director, Senior Executive Managing Officer of Mitsui & Co., Ltd.3 to establish that it ceased its business operations effective January 19, 2015. Subsequently, petitioner filed an Application for Registration Information Update (BIR Form No. 1905)4 on February 20, 2015 for the cessation of its registration. Again, as initially held by the Court, pursuant to Section 236(F) of the NIRC of 1997, as amended, petitioner's registration was cancelled effective March 1, 2015 (which is the first day of the month following February 20, 2015). Therefore, the administrative claim filed on September 23, 2016 and the Petition for Review filed on February 17, 2017, were timely made within the prescribed period. 5 9c- 2 Section 236(F) of the NIRC of 1997, as amended. 3 Exhibit "P-30", Docket- Vol. III, pp. 1262 to 1265. 4 Exhibit "P-31", Docket- Vol. III, p. 1266. 5 Decision, p. 9 second and third pars.

RESOLUTION CTA Case No. 9536 Proceeding therefrom and taking now into account the submission of the Certificate of No Outstanding Tax Liability dated March 6, 2020, certifying that petitioner has no outstanding internal revenue tax liability and that the same is valid for dissolution of non- individual taxpayer, petitioner may therefore be entitled to refund provided that the alleged unused input taxes be properly substantiated. Petitioner claims that the subject excess input tax in the amount of P40,645,507.21, as reflected in its Quarterly VAT Return for the 4th quarter (January 1, 2015 to March 31, 2015) of fiscal year (FY) 2015,6 which comprised of input tax carried over from previous period in the amount of P38,233,902.627 and transitional input tax in the amount of P2,411,604.59,8 arose from its unutilized input taxes covering the period April 1, 2008 to March 31, 2015 (1st quarter of FY 2009 to 4th quarter of FY 2015). Based on records, the said input tax carried over from previous period in the amount of P38,233,902.62 stemmed from the input taxes incurred and accumulated as early as the 3rd quarter of FY 2006. Moreover, the said transitional input tax in the amount of P2,411,604.59 came from accumulated unutilized input taxes as of October 31, 2005 which was required to be presented as "Transitional Input Tax" because of the change in the VAT return pursuant to Revenue Memorandum Circular (RMC) No. 21-20069 dated March 24, 2006, as aptly found by the Court-commissioned Independent Certified Public Accountant (!CPA), Mr. Adan T. Delamide of Delamide & Lock. 10 As such, the transitional input tax of P24,741,630.30 appearing in petitioner's Quarterly VAT Returns for the 3rd quarter of FY 2006,11 at the earliest, does not pertain to actual transitional input tax but to input ~ 6 Exhibit "P-64", Docket - Vol. Ill, pp. 1339 to 1340. 7 Id., p. 1339, Line 20A. 8 Id., Line 20C. 9 SUBJECT: Clarification of Issues on How to Fill-up the New Version of VAT Forms (September, 2005 Version) and Other Related Issues. XXX Q1: For monitoring purposes relative to RMC 6-2006 (Treatment of Input Tax accumulated as of October 31, 2005), in what line item in the VAT Form should the Input Tax Carried Over as of October 31, 2005, be placed or written? A1: The Input Tax Carried Over accumulated as of October 31, 2005 shall be placed or written in line item 17C (Transitional Input Tax) for BIR Form 2550M and line item 20C (Transitional Input Tax) for BIR Form 2550Q. 10 ICPA Report, p.15, par. 28. 11 Exhibit "P-76" (Line 20C), Docket- Vol. III, p. 1365.

RESOLUTION erA Case No. 9536 taxes incurred and carried over from previous periods, particularly, as of October 31, 2005. Notably, it is of fatal importance for petitioner to provide supporting documents to prove that the input taxes being claimed are actually due or paid in accordance with (i) Sections 110(A) and 113(A) of the NIRC of 1997 and Sections 4.104-5 and 4.108-1 of RR No. 07- 95,12 for input taxes incurred during the period covering 1st quarter of FY 2004 to October 31, 2005; and (ii)Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, and as implemented by Sections 4.110-1 to 4.110-3, 4.110-8 and 4.113-1(A) and (B) of RR No. 16- 2005, as amended, for input taxes incurred during the period covering November 1, 2005 to 4th quarter of FY 2015. The above-mentioned laws and regulations are quoted hereunder for reference: Sees. 110{AJ and 113{AJ of the NIRC of1997: "Section 110. Tax Credits.- (A) Creditable Input Tax. - (1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: (a) Purchase or importation of goods: (i) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or (iii) For use as supplies in the course of business; or (iv) For use as materials supplied in the sale of service; or (v) For use in trade or business for which deduction for depreciation or amortization is~ 12 "SUBJECT': Consolidated Value-Added Tax Regulations," dated December 9, 1995.

RESOLUTION CTA Case No. 9536 allowed under this Code, except automobiles, aircraft and yachts. (b) Purchase of services on which a value-added tax has been actually paid. (2) The input tax on domestic purchase of goods or properties shall be creditable: (a) To the purchaser upon consummation of sale and on importation of goods or properties; and (b) To the importer upon payment of the value- added tax prior to the release of the goods from the custody of the Bureau of Customs." "Section 113. Invoicing and Accounting Requirements for VAT-Registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall, for every sale, issue an invoice or receipt. In addition to the information required under Section 237, the following information shall be indicated in the invoice or receipt: (1) A statement that the seller is a VAT-registered person, followed by his taxpayer's identification number (TIN); and (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax." Sees. 4.104-5 and 4.108-1 ofRR No. 07-95: "SECTION 4.104-5. Substantiation of claims for input tax credit.- (a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 113 (a) and 238 of the Code. XXX. ~

RESOLUTION CTA Case No. 9536 (b) Input tax on importations shall be supported with the import entry or other equivalent document showing actual payment of VAT on the imported goods. XXX (e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/return filed by the resident licensee/lessee in behalf of the non- resident licensor/lessor evidencing remittance of the VAT due." "SECTION 4.108-1. Invoicing Requirements - All VAT- registered persons shall, for every sale or lease of goods or properties or services, issue duly registered receipts or sales or commercial invoices which must show: 1. the name, TIN and address of seller; 2. date of transaction; 3. quantity, unit cost and description of merchandise or nature of service; 4. the name, TIN, business style, if any, and address of the VAT-registered purchaser, customer or client; XXX 6. the invoice value or consideration. XXX Only VAT-registered persons are required to print their TIN followed by the word 'VAT' in their invoice or receipts and this shall be considered as a 'VAT Invoice.' All purchases covered by invoices other than 'VAT Invoice' shall not give rise to any input tax." Sees. 110{AJ and 113{AJ and {BJ of the NIRC of 1997, as amended: "SEC. 110. Tax Credits. -Jt-

RESOLUTION erA case No. 9536 (A) Creditable input Tax. - (1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax: (a) Purchase or importation of goods: (i) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or (iii) For use as supplies in the course of business; or (iv) For use as materials supplied in the sale of service; or (v) For use in trade or business for which deduction for depreciation or amortization is allowed under this Code. (b) Purchase of services on which a value-added tax has actually been paid. (2) The input tax on domestic purchase or importation of goods or properties by a VAT-registered person shall be creditable: (a) To the purchaser upon consummation of sale and on importation of goods or properties; and (b) To the importer upon payment of the value- added tax prior to the release of the goods from the custody of the Bureau of Customs. Provided, That the input tax on goods purchased or imported in a calendar month for use in trade or business for which deduction for depreciation is allowed under this Code, shall be spread evenly over the month of acquisition and the fifty-nine (59) succeeding months if the aggregate acquisition cost for such goods, excluding the VAT ~

RESOLUTION CTA Case No. 9536 component thereof, exceeds One million pesos (P1,000,000): Provided, however, That if the estimated useful life of the capital good is less than five (5) years, as used for depreciation purposes, then the input VAT shall be spread over such a shorter period: Provided, finally, That in the case of purchase of services, lease or use of properties, the input tax shall be creditable to the purchaser, lessee or licensee upon payment of the compensation, rental, royalty or fee." "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 (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt - The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That: (a) The amount of the tax shall be shown as a separate item in the invoice or receipt; XXX (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and ~

RESOLUTION CfA Case No. 9536 (4) In the case of sales in the amount of One thousand pesos (P1,000) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and Taxpayer Identification Number (TIN) of the purchaser, customer or client." Sees. 4.110-1 to 4.110-3, 4.110-B and 4.113-1(AJ and (BJ of RR No. 16-2005: "SECTION 4.110-1. Credits For Input Tax. - 'Input tax' means the VAT due on or paid by a VAT-registered person on importation of goods or local purchases of goods, properties, or services, including lease or use of properties, in the course of his trade or business. It shall also include the transitional input tax and the presumptive input tax determined in accordance with Sec. 111 of the Tax Code. XXX Any input tax on the following transactions evidenced by a VAT invoice or official receipt issued by a VAT- registered person in accordance with Sees. 113 and 237 of the Tax Code shall be creditable against the output tax: (a) Purchase or importation of goods (1) For sale; or (2) For conversion into or intended to form part of a finished product for sale, including packaging materials; or (3) For use as supplies in the course of business; or (4) For use as raw materials supplied in the sale of services; or (5) For use in trade or business for which deduction for depreciation or amortization is allowed under the Tax Code, XXX~

RESOLUTION CTA Case No. 9536 (c) Purchase of services in which a VAT has actually been paid;" "SECTION 4.110-2. Persons Who Can Avail of the Input Tax Credit. -The input tax credit on importation of goods or local purchases of goods, properties or services by a VAT-registered person shall be creditable: (a) To the importer upon payment of VAT prior to the release of goods from customs custody; (b) To the purchaser of the domestic goods or properties upon consummation of the sale; or (c) To the purchaser of services or the lessee or licensee upon payment of the compensation, rental, royalty or fee." "SECTION 4.110-3. Claim for Input Tax on Depreciable Goods. - Where a VAT-registered person purchases or imports capital goods, which are depreciable assets for income tax purposes, the aggregate acquisition cost of which (exclusive of VAT) in a calendar month exceeds One Million pesos (P1,000,000.00), regardless of the acquisition cost of each capital good, shall be claimed as credit against output tax in the following manner: (a) If the estimated useful life of a capital good is five (5) years or more- The input tax shall be spread evenly over a period of sixty (60) months and the claim for input tax credit will commence in the calendar month when the capital good is acquired. The total input taxes on purchases or importations of this type of capital goods shall be divided by 60 and the quotient will be the amount to be claimed monthly. (b) If the estimated useful life of a capital good is less than five (5) years- The input tax shall be spread evenly on a monthly basis by dividing the input tax by the actual number of months comprising the estimated useful life of the capital good. The claim for input tax credit shall commence in the calendar month that the capital goods were acquired.<;�.

RESOLUTION erA Case No. 9536 Where the aggregate acquisition cost (exclusive of VAT) of the existing or finished depreciable capital goods purchased or imported during any calendar month does not exceed One million pesos (P1,000,000.00), the total input taxes will be allowable as credit against output tax in the month of acquisition; Provided, however, that the total amount of input taxes (input tax on depreciable capital goods plus other allowable input taxes) allowed to be claimed against the output tax in the quarterly VAT Returns shall be subject to the limitation prescribed under Sec. 4.110-7 of these Regulations. The aggregate acquisition cost of a depreciable asset in any calendar month refers to the total price agreed upon for one or more assets acquired and not on the payments actually made during the calendar month. Thus, an asset acquired in installment for an acquisition cost of more than P1,000,000.00 will be subject to the amortization of input tax despite the fact that the monthly payments/installments may not exceed P1,000,000.00. XXX If the depreciable capital good is sold/transferred within a period of five (5) years or prior to the exhaustion of the amortizable input tax thereon, the entire unamortized input tax on the capital goods sold/transferred can be claimed as input tax credit during the month/quarter when the sale or transfer was made but subject to the limitation prescribed under Sec. 4.110-7 of these Regulations." "SECfiON 4.110-8. Substantiation ofInput Tax Credits.- (a) Input taxes for the importation of goods or the domestic purchase of goods, properties or services is made in the course of trade or business, whether such input taxes shall be credited against zero-rated sale, non-zero- rated sales, or subjected to the 5�/o Final Withholding VAT, must be substantiated and supported by the following documents, and must be reported in the information returns required to be submitted to the Bureau: ~

RESOLUTION CTA Case No. 9536 (1) For the importation of goods- import entry or other equivalent document showing actual payment of VAT on the imported goods. (2) For the domestic purchase of goods and properties - invoice showing the information required under Sees. 113 and 237 of the Tax Code. XXX (4) For the purchase of services - official receipt showing the information required under Sees. 113 and 237 of the Tax Code. A cash register machine tape issued to a registered buyer shall constitute valid proof of substantiation of tax credit only if it shows the information required under Sees. 113 and 237 of the Tax Code. XXX (d) Input tax from payments made to non-residents (such as for services, rentals and royalties) shall be supported by a copy of the Monthly Remittance Return of Value Added Tax Withheld (BIR Form 1600) filed by the resident payor in behalf of the non-resident evidencing remittance of VAT due which was withheld by the payor." "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 (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. 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 ;c..

RESOLUTION CTA Case No. 9536 by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax. VAT invoice/official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt. -The following information shall be indicated in VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his TIN; (2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That: (a) The amount of tax shall be shown as a separate item in the invoice or receipt; XXX (3) In the case of sales in the amount of one thousand peso (P1,000.00) or more where the sale or transfer is made to a VAT-registered person, the name, business style, if any, address and TIN of the purchaser, customer or client, shall be indicated in addition to the information required in (1) and (2) of this Section." Accordingly, in order to prove entitlement to credits for input taxes due or paid, the same must be evidenced by VAT invoices (for domestic purchases of goods) or official receipts (for domestic purchases of services) issued in accordance with Section 113 of the NIRC of 1997, or NIRC of 1997, as amended, as the case may be, as well as, the import entry or other equivalent documents showing actual payment of VAT (for importation of goods) and BIR Form 1600 with corresponding payment confirmation (for services rendered by non- residents). Moreover, the VAT invoices and official receipts (ORs) must be duly registered with the BIR pursuant to Section 237, in relation to Section 238, both of the NIRC of 1997, as amended, to wit: )t-

RESOLUTION CTA Case No. 9536 "SEC. 237. Issuance of Receipts or Sales or Commercial Invoices. - All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty-five pesos (P25.00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service: xxx" "SEC. 238. Printing of Receipts or Sales or Commercial Invoices.- All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the same No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." Going back to the present case, perusals of the related Quarterly VAT Returns show that petitioner had input tax carryover from periods prior to FY 2004 in the amount of P17,854,880.31, input tax amortization on capital goods exceeding P1 million from FY 2007 to FY 2012 in the amount ofP249,667.71 and current input taxes for FY 2004 to FY 2015 in the amount of P132,537,055.80, or a total of P150,641,603.82 available input taxes for the period covering FY 2004 to FY 2015, from which the said input tax claim of P40,645,507.21 was derived, as presented below: Exhibit No. , {Quarterly 17,854,880.31 VAT Return) 13 Input Tax Carried Over from Previous Quarter per 1Q "P-66" of FY 2004 (Line 23C) "P-37" to Input Tax on Purchase of Capital Goods Exceeding "P-50" 1Million amortized from 2Q of FY 2007 to 2Q of FY "P-79" to 13 Docket- Vol. III, pp. 1285 to 1340 and 1345 to 1384.

RESOLUTION CTA case No. 9536 2012 (see Lines 208, 210, 23A for FY2007 to FY2008 "P-85" p 249,667.71 249,667.71 and Lines 208 and 23A for FY 2009 to FY 2012) "P-79" - Input Tax on Purchase of Capital Goods Exceeding 1Million per 2Q of FY 2007 (Line 210) "P-50" p 8,336,830.74 Less: Input Tax on Purchases of Capital Goods "P-66" to 33 615,929.79 exceeding 1Million deferred for the "P-69" succeeding period per 2Q of FY 2012 (Line 7,125,576.05 23A) "P-70" to Input Taxes incurred from current purchases for the "P-73" 8,531,720.75 periods: 8,600,036.63 FY 2004 (total of amounts per Lines 23E, 23G, "P-74" to 65,435,208.37 231 231( 230) "P-77" FY 2005 (total of amounts per Lines 23E, 23G, 364,823.55 231 231( 230) "P-78" to 61,711.19 FY 2006 (total of amounts per Lines 23E, 23G, "P-81" 124,117.28 231, 230 for 1Q and 2Q; total of amounts per 141,357.72 Lines 21F. 21H 211 for 3Q and 4Q) "P-82" to 113,321.95 FY 2007 (total of amounts per Lines 21F, 21H, "P-85" 86,421.78 132,537,055.80 211) "P-37" to p 150,641,603.82 FY 2008 (total of amounts per Lines 21F, 21H, "P-40" 211) p 2,278,280.37 83,622,203.80 FY 2009 (total of amounts per Lines 21F, 21H, "P-41" to 28,200,021.47 211) "P-44" 1,469,211.64 1,649,499.19 FY 2010 (total ofamounts per Line 211) "P-45" to 2,742,899.73 "P-48" 47,282,291.40 FY 2011 (total ofamounts per Line 211) "P-49" to p 7,149,474.42 FY 2012 (total ofamounts per Line 211) "P-52" 82,824.97 FY 2013 (total ofamounts per Line 211) "P-53" to 7,450,760.45 "P-56" FY 2014 (total ofamounts per Line 211) "P-57" to FY 2015 (total ofamounts per Line 211) "P-60" Total Available Input Taxes from FY 2004 to FY 2015 "P-61" to Less: Output Tax Due for the periods: "P-64" FY 2004 (total ofamounts per Line 198) "P-66" to "P-69" FY 2005 (total ofamounts per Line 198) "P-70" to FY 2006 (total ofamounts per Line 198) "P-73" FY 2007 (total ofamounts per Line 198) "P-74" to "P-77" FY 2008 (total ofamounts per Line 198) "P-78" to FY 2009 (total ofamounts per Line 198) "P-81" Deductions from Input Tax: "P-82" to Any VAT Refund/TCC Claimed in 2Q of FY "P-85" 2006 (Line 25A) Input Tax on Sale to Gov't. closed to expense "P-37" to in 1Q of FY 2007(Line 238) "P-39" VAT Refund/TCC claimed in 1Q of FY 2008 (Line230) "P-75" "P-78" "P-82"

RESOLUTION CTA Case No. 9536 Input Tax allocable to Exempt Sales from 4Q "P-77" to 2,060,611.58 of FY 2006 to 4Q of FY 2008 (total of "P-85" amounts per Line 23C) "P-40" 5,688,874.59 VAT Refund/TCC claimed in 4Q of FY 2009 "P-41" (Line23D) "P-46" 2,488,804.68 VAT Refund/TCC claimed in 1Q of FY 2010 "P-49" (Line 230) 1,480,255.10 VAT Refund/TCC claimed in 2Q of FY 2011 (Line23D) 677,802.92 27,079,408.71 Others per 1Q of FY 2012 [Disallowed input taxes per BIR Audit for FY 20081 (Line 23�) P39,939,991.31 Excess Input Taxes as of 4Q of FY 2015 705,515.90 Net of Errors in amounts of input taxes carried over in P40,645,507.21 FYs 2008, 2009 and 2012 Input Tax Carried Over from Previous Period per 4Q of FY 2015 As gleaned from the above table, the total excess input VAT as of the 4th quarter of FY 2015 amounted to P39,939,991.31 but the total amount of overpayment (excess input VAT) reflected per the Quarterly VAT Return for the 4th quarter of FY 2015 is P40,645,507.21. The resulting difference of P705,515.90, as detailed below, refers to errors of input VAT amounts carried over in petitioner's Quarterly VAT Returns for the 2nd and 4th quarters of FY 2008,14 3rd quarter of FY 2009 and 2nd quarter of FY 2012: Understatement of input tax carryover: Exh. No.15 P26,493,664.06 p 70,800.62 Excess Input Taxes as of 1Q of FY 2008 (Line 29) 26,422,863.44 Input Tax carried over to 2Q of FY 2008 (total of "P-82" 0.01 amounts per Lines 20A and 20C) "P-83" P43,579,836.87 Excess Input Taxes as of 2Q of FY 2009 (Line 29) "P-38" 43,579,836.86 (776,316.33) Input Tax carried over to 3Q of FY 2009 (total of "P-39" (0.20) amounts per Lines 20A and 20C) P28,919 128.95 "P-84" 29,695,445.28 (P705,515.90) Overstatement of input tax carryover: "P-85" Excess Input Taxes as of 3Q of FY 2008 (Line 29) "P-49" P40 226,336.04 Input Tax carried over to 4Q of FY 2008 (total of "P-50" 40,226,336.24 amounts per Lines 20A and 20C) Excess Input Taxes as of 1Q of FY 2012 (Line 29) Less: Input Tax carried over to 2Q of FY 2012 (total ofamounts per Lines 20A and 20C) Net overstatement of input tax carryover 14 As confirmed by the ICPA in her Report (ICPA Report, p. 6, par. 5). 15 Docket- Vol. III, pp. 1288 to 1289 (FY 2009), 1310 to 1311 (FY 2012), 1378 to 1379 and 1382 to 1383 (FY 2008).

RESOLUTION CTA Case No. 9536 Input tax carried over from previous quarter Since petitioner failed to present any documents to substantiate the input tax carried over from previous quarter amounting to P17,854,880.31, the same shall be disallowed. Input tax amortization for FY2007 to FY2012 As gleaned from the schedule of Input Tax on Capital Goods for August 2010,16 petitioner's total input tax on capital goods exceeding P1 million amounted to P249,667.71, with a tax amortization period of sixty (60) months and a corresponding monthly amortization of P4,161.14. From these data and upon verification of the supporting documents submitted, the said input tax on capital goods exceeding P1 million amortized from FY 2007 to FY 2012, in the amount of P249,667.71, is accounted as follows: Exhibit No. OR/Inv. Supplier Name Input VAT Tax Monthly No. Amort. Amortization "P-25452" to period p 125.70 "P-25453" 7878/3453 Nesic Philippines Inc. P7,541.70 60 mos. 42.00 "P-25459" to 125.70 "P-25460" 3485/7906 Nesic Philippines Inc. 2,520.00 60 mos. p 293.40 p 1,875.00 "P-25469" to 3493/7911 Nesic Philippines Inc. 7,541.70 60 mos. "P-25470" 1,755.09 Subtotal p 17,603.40 "P-26533" to 237.65 "P-26535" 1627/2410 Taisei Philippines Canst. Co. p 112,500.00 60 mos. p 3,867.74 "P-26531" to Taisei Philippines Canst. Co. 105,305.10 60 mos. p 4,161.14 "P-26532", "P-26536" to Taisei Philippines Canst. Co. 14,259.21 60 mos. "P-26541", "P-41252" to "P-41256", "P-55812" to "P-55813", "P-55837" to "P-55846" Subtotal /#232,064.31 P249,667.71 Total From the table above, only the input VAT on purchases from Nesic Philippines Inc amounting to P17,603.40 and Taisei Philippines Canst Co amounting to P112,500.00, or a total of P130,103.40 were ~ 16 Exhibit "P-41253".

RESOLUTION CTA case No. 9536 duly supported by VAT ORs and invoices, compliant with invoicing requirements as quoted earlier. On the other hand, the input VAT on purchases from Taisei Philippines Canst. Co. in the amounts of P105,305.10 and P14,259.21, or a total of P119,564.31 shall be disallowed being supported by documents other than VAT ORs and invoices. Thus, out of the P249,667.71 input VAT amortization for FY 2007 to FY 2012, only the amount of P130,103.40 represents the valid amortized input VAT due or paid. Input tax on currentpurchases for FY2004 to FY2015 To support its declared current input taxes for FY 2004 to FY 2015, in the amount of P132,537,055.80, petitioner presented various documents17 which were examined by the ICPA. Presented hereunder is the summary of the !CPA's noted exceptions pertaining to input VAT for FY 2009 to FY 2015, amounting to P1,328,680.55: 18 Description Reference to Input VAT ICPA Report Amount Input Taxes on Purchases of Goods supported p 38,064.76 by VAT Sales Invoices (51) without Tax AnnexD-6 Identification Number (TIN) indicated AnnexD-7 26,859.24 Input Tax on Purchase of Services not Annex D-B 24,685.20 supported by VAT ORs Input Taxes on Purchases of Services AnnexD-9 12,720.00 supported by VAT ORs without TIN indicated 13,708.08 and VAT amount not separately indicated AnnexD-10 83,760.69 Input Tax on Purchase of Services supported AnnexD-11 by VAT OR not issued in the registered name of 108,261.00 the Branch, without TIN indicated and VAT AnnexD-12 amount not separately indicated Input Tax on Purchase of Services supported by VAT OR not issued in the registered name and TIN of the Branch Input Taxes on Purchases of Services supported by VAT ORs with VAT amount not separately indicated Input Taxes on Importations supported by Bureau of Customs (BOC) ORs with VAT amount not equal to VAT amount per Import Entry Internal Revenue Declarations (IEIRDs); supported by photocopied IEIRDs 17 Exhibits "P-7675" to "P-19660", "P-19684" to "P-19740", "P-19751" to "P-46804", "P-41243" to "P-41256" and "P-46805" to "P-56210" (per !CPA List of Exhibits). 18 !CPA Report, p. 16, par. 30.

RESOLUTION CTA Case No. 9536 Input Taxes on Purchases of Goods and Annex D-13 1,020,621.58 Services and Importations without supporting P1,328,680.55 documents Total Perusals of the above schedules provided by the ICPA reveals that the finding of "Input Taxes on Purchases of Goods and Services and Importations without supporting documents" amounting to P1,020,621.58 includes input tax amortization in the amount of P94,826.02, as detailed below, which shall be excluded for the purpose of determining the valid input taxes on current purchases for FY 2004 to FY 2015: Supplier Name Reference/Doc. No. Input VAT _p_er Annex D-13 Amount TAISEI PHILIPPINES CONST CO TAISEI PHILIPPINES CONST CO 1000001369 p 3,867.74 TAISEI PHILIPPINES CONST CO 1100002265 3,867.74 NESIC PHILIPPINES INC 1100002947 3,867.74 NESIC PHILIPPINES INC 1100005481 293.40 NESIC PHILIPPINES INC 1100005996 293.40 TAISEI PHILIPPINES CONST CO 1100006413 293.40 TAISEI PHILIPPINES CONST CO 1100005481 3,867.74 TAISEI PHILIPPINES CONST CO 1100005996 3,867.74 NESIC PHILIPPINES INC 1100006413 3,867.74 NESIC PHILIPPINES INC 1100006656 293.40 NESIC PHILIPPINES INC 1100006946 293.40 TAISEI PHILIPPINES CONST CO 1100007129 293.40 TAISEI PHILIPPINES CONST CO 1100006656 3,867.74 TAISEI PHILIPPINES CONST CO 1100006946 3,867.74 NESIC PHILIPPINES INC 1100007129 3,867.74 NESIC PHILIPPINES INC 1100000093 293.40 NESIC PHILIPPINES INC 1100000258 293.40 TAISEI PHILIPPINES CONST CO 1100000389 293.40 TAISEI PHILIPPINES CONST CO 1100000093 3,867.74 TAISEI PHILIPPINES CONST CO 1100000258 3,867.74 NESIC PHILIPPINES INC 1100000389 3,867.74 NESIC PHILIPPINES INC 1100000530 293.40 NESIC PHILIPPINES INC 1100000616 293.40 TAISEI PHILIPPINES CONST CO 1100000705 293.40 TAISEI PHILIPPINES CONST CO 1100000530 3,867.74 TAISEI PHILIPPINES CONST CO 1100000616 3,867.74 NESIC PHILIPPINES INC 1100000705 3,867.74 NESIC PHILIPPINES INC JV NO. 2011-132 293.40 NESIC PHILIPPINES INC JV No. 2011-142 293.40 TAISEI PHILIPPINES CONST CO JV No. 2011-159 293.40 TAISEI PHILIPPINES CONST CO JV NO. 2011-132 3,867.74 TAISEI PHILIPPINES CONST CO JV No. 2011-142 3,867.74 NESIC PHILIPPINES INC JV No. 2011-159 3,867.74 JV NO. 2011-009 293.40

RESOLUTION JV NO. 2011-009 3,867.74 erA case No. 9536 JV NO. 2011-017 293.40 Page 22 of 95 JV NO. 2011-017 JV NO. 2011-035 3,867.74 TAISEI PHILIPPINES CONST CO JV NO. 2011-035 293.40 NESIC PHILIPPINES INC JV NO. 2011-048 TAISEI PHILIPPINES CONST CO JV NO. 2011-048 3,867.74 NESIC PHILIPPINES INC JV NO. 2011-050 293.40 TAISEI PHILIPPINES CONST CO JV NO. 2011-050 NESIC PHILIPPINES INC 3,867.74 TAISEI PHILIPPINES CONST CO 293.40 NESIC PHILIPPINES INC TAISEI PHILIPPINES CONST CO 3,867.74 P94,826.02 Total Moreover, based on the findings of the ICPA, the input VAT in the amount of P1,233,854.53 (P1,328,680.55 less P94,826.02), shall be disallowed for failure to meet the substantiation and invoicing requirements under Sections 110(A), 113(A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-2, 4.110-8 and 4.113-1(A) and (B) of RR No. 16-2005. In addition to the above disallowances, the input VAT in the amount of P44,727,824.35, broken down below, shall likewise be disallowed for failure to comply with the above stated substantiation and invoicing requirements: Exhibit No./ Reference to Input VAT Amount ICPA Report Supplier Name/Particulars p 6 755 248.35 Input VAT on current purchases and importations (as reportedper 18 081 083.19 VAT Return) without supporting schedules/documents 7,125,576.05 2Q to 4Q of FY 2004 (total ofamounts per Lines 23�, "P-67" to "P-69" 23G 231 23~ 230) 1,157.52 155.81 "P-70" and "P- 1Q and 4Q of FY 2005 (total ofamounts per Lines 23�, 22,699.80 73" 23G 231 23K. 230) 2 571.43 752.55 1Q to 4Q of FY 2006 (total ofamounts per Lines 23�, 503.00 23G, 231, 230 for 1Q and 2Q; total ofamounts per Lines 2 530.00 "P-74" to "P-77" 21F. 21H. 21J for 3Q and 4Q) 1 899.00 1483.93 Input VAT on currentpurchases and importations included in the 240.00 schedules submitted but without exhibitreferences/supporting documents INTERNATIONAL CONTAINER TERMINAL SERVICES PHILIPPINE PORTS AUTHORITY Annex D-16 PHILIPPINE SECURmES CORP SKYWATCH SECURITY SERVICES TRANSORIENT CONTAINER TERMINAL SERVICES Annex D-16-1 Annex D-17-1 UNITED BUSINESS COMMUNICATION Annex D-37 BPI/MS INSURANCE CORPORATION Annex D-39

RESOLUTION erA case No. 9536 Annex F-1 BOT LEASE & FINANCE PHILS. CORP. 5 465.76 Annex F-1-1 BY THE BAY- KlV 273.18 Annex F-2 BY THE BAY- KlV 646.91 BY THE BAY- KlV BY THE BAY- KlV 1,176.36 DHL WORLDWIDE EXPRESS (PHILS) CORP. 427.64 FNSP ( PHILS.), INC. FURUSATO JAPANESE RESTAURANT 2,917.70 GLOBE TELECOM 1,050.00 GLOBE TELECOM 1,763.64 GLOBE TELECOM GLOBE TELECOM 856.84 GLOBE TELECOM 886.70 GLOBE TELECOM 1,378.37 GLORIA MARIS DIMSUM & NOODLES 122.73 K & P FOODS INC. 1,630.58 MAKATI SHANGRI-LA MANILA N & G PAINT CENTER 9.09 NIPPON EXPRESS PHILIPPINES 390.00 NIPPON HOUSING PHILIPPINES INC. NNA PHILIPPINES CO.,INC 81.82 REPUBLIC COURIER SERVICES 220.57 SAGA MUSIC LOUNGE AND RESTAURANT SMART MOVE TRADING INC. 91.55 SUGI MAKATI 1 366.50 UPTREND STRATEGIC SERVICES INC. 6 200.00 YAMAZAKI RAMEN HOUSE & GROCERY YUSEN AIR & SEA SERVICE PHILIPPINES INC 360.00 (no name indicated per schedule) 2,069.75 (no name indicated per schedule) 1,305.50 (no name indicated per schedule) 3,468.73 (no name indicated per schedule) (no name indicated per schedule) 449.09 (no name indicated per schedule) 400.14 (no name indicated per schedule) (no name indicated per schedule) 32.36 (no name indicated per schedule) 491.36 AA ALUMINUM SUPPLY, INC. 6,118.00 AKIRA RAMEN, INC. 1,721.00 AKIRA RAMEN, INC. 11,417.00 ALBA INTERNATIONAL INC. 2 911.00 ALBA INTERNATIONAL INC. 580.00 ALBA INTERNATIONAL INC. 448.00 ALMAR INSURANCE AGENCY INC. 1 033.00 ALMER MANPOWER CORPORATION 466.00 ALMER MANPOWER CORPORATION 13 127.00 ALVA COMPUTER AND PHOTOCOPY SERVICES ALVA COMPUTER AND PHOTOCOPY SERVICES 96.82 AM SERVICES CO. INC. 56.00 AM SERVICES CO. INC. 58.00 ANGELS' DEN 485.50 ASIAN TERMINALS INCORPORATED 168.75 426.90 1,572.62 1,683.71 1,403.07 1,381.82 2 181.82 1497.89 1 509.77 1,181.82 282.94

RESOLUTION 565.87 171.07 CTA Case No. 9536 146.78 Page 24 of 95 373.09 450.91 ASIAN TERMINALS INCORPORATED 433.64 AZUMA-YA RESTAURANT AZUMA-YA RESTAURANT 30.91 BACCHUS INTERNATIONAL INC. 614.55 BAR 4 CORPORATION 1,748.18 BEAVER-Q CORPORATION 107.36 BEST PHONE TRADING 176.40 BLUE ANGEL KARAOKE BAR 1,818.18 BLUE ANGEL KARAOKE BAR 808.50 BRAVO GOLF CORPORATION 1,140.39 BRAZILIAN RESTAURANT BRIDGEWIDE CORPORATION 44.55 BUSINESS & AUTOMATED SYSTEMS CLINIC, INC 9.09 CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 294.00 CANLUBANG GOLF CLUB 1,028.92 CLUB AMURO BAR & RESTAURANT 1,133.95 DASSAD WAREHOUSING & PORT SERVICES INC. DHL WORLDWIDE EXPRESS (PHILS) CORP. 28.64 DHL WORLDWIDE EXPRESS (PHILS) CORP. 1,788.35 DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 535.38 DHL WORLDWIDE EXPRESS (PHILS) CORP. 2,530.31 DIRECTORIES PHILIPPINES CORPORATION DUSIT HOTEL NIKKO 168.36 DUSIT HOTEL NIKKO 744.50 DUSIT HOTEL NIKKO 513.63 ECULINE PHILIPPINES INC. 195.18 EDOYA JAPANESE RESTAURANT 1 043.67 EDSA SHANGRI-LA MANILA 260.00 F&W FOOD CORPORATION 143.18 FLAMINGO 233.50 FTC FACILITY TRADING CORP. 163.64 FURUSATO JAPANESE RESTAURANT 990.91 FURUSATO JAPANESE RESTAURANT 445.45 GLOBE TELECOM 261.82 GLOBE TELECOM 1,094.67 GLOBE TELECOM 1,120.68 GLOBE TELECOM 1,269.31 GLOBE TELECOM 1,298.88 GLOBE TELECOM 1,017.67 GLOBE TELECOM 1,236.97 GLOBE TELECOM 1,220.63 GLORIA MARIS DIMSUM & NOODLES 1,031.82 GLORIA MARIS DIMSUM & NOODLES 179.50 GLORIA MARIS DIMSUM & NOODLES 532.45 GREAT DOMESTIC INSURANCE COMPANY OF THE 572.00 PHILIPPINES, INC. HAYATO JAPANESE RESTAURANT 49.00 HOTEL VENEZIA 49.00 INFINm CLUB & RESTAURANT 196.36 INFINm CLUB & RESTAURANT 787.64 1,512.73

RESOLUTION 593.47 CfA case No. 9536 303.94 589.94 51.82 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 9.09 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 9.09 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 9.09 IPPON YARI RAMEN HOUSE 453.27 ISLAND PHOTO CENTER, INC. 11.90 ISLAND PHOTO CENTER, INC. 674.55 ISLAND PHOTO CENTER INC. 3,105.46 IZAKAYA ENRAKU 305.93 JADE GARDEN RESTAURANT 223.00 JERMET INCORPORATED 1100.00 JEWELMER INTERNATIONAL CORPORATION 313.00 JUAN MIRO RESTAURANT 343.50 KAASAN RESTAURANT 354.20 KDDI PHILIPPINES CORPORATION 162.15 KIKUFUJIJAPANESE RESTAURANT 128.93 KIKUFUJI JAPANESE RESTAURANT 546.55 KING CRAB HOUSE 163.24 KURETAKE RESTAURANT 97.30 KURETAKE RESTAURANT 423.04 L' INCONTRO 28.61 LA NUOVA PASTELERIA 1964.20 LANDMARK CORPORATION 308.50 LANDMARK CORPORATION 224.13 LANDMARK CORPORATION 462.85 LANDMARK CORPORATION 898.18 LASAINCORPORATED 72.73 LE SOUFFLE AT THE PORT RESTAURANT 7.27 L'OPERA RISTORANTE ITALIANO 1,035.07 MAC-NELS SHIPPING (PHILS.) INC. 577.27 MAKATI SHANGRI-LA MANILA 616.59 MALAYA LUMBER & CONSTRUCTION 2,440.56 MANDARIN ORIENTAL 193.27 MANILA GOLF & COUNTRY CLUB 974.30 MILLENIUM ACCESS CORPORATION 54.45 MILLENIUM ACCESS CORPORATION 193.09 MIYAKODORI RESTAURANT MULTIFREIGHT CONSOLIDATOR SYSTEM INC. 304.24 NEO-N EO 206.18 NEW KAMAMESHI HOUSE JAPANESE CUISINE 760.27 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 286.18 INC 261.82 NIKO NIKO FOOD SERVICE 151.55 ORCHARD GOLF & COUNTRY CLUB 205.46 ORCHARD GOLF & COUNTRY CLUB 142.73 PACSPORTS PHILIPPINES INC. 1,586.11 PEKING GARDEN 1828.00 PHILIPPINE GIFTS & HOUSEWARES, INC. 2,218.18 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 272.73 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHK ENTERPRISES CORPORATION PREMIER WINE & SPIRITS, INC. PRS CO.,INC.

RESOLUTION 13.65 CTA Case No. 9536 2 482.29 270.09 RADIO COMMUNICATIONS OF THE PHILS. INC. 494.36 REPUBLIC COURIER SERVICES 704.00 SAGA MUSIC LOUNGE AND RESTAURANT 1,925.00 SAGA MUSIC LOUNGE AND RESTAURANT 915.36 SAGA MUSIC LOUNGE AND RESTAURANT 785.00 SAGA MUSIC LOUNGE AND RESTAURANT 159.09 SAGA MUSIC LOUNGE AND RESTAURANT 3,209.09 SAGA MUSIC LOUNGE AND RESTAURANT 3,209.09 SAN-SUNG RESTAURANT 3,500.00 SAVE MONEY TRADING INC. SAVE MONEY TRADING INC. 69.92 SAVE MONEY TRADING INC. 100.91 SHANGHAI BISTRO 1,708.18 SHINJUKU RAMEN HOUSE 1,708.18 SKYWATCH SECURTIY SERVICES 1,765.12 SKYWATCH SECURTIY SERVICES 1,708.18 SKYWATCH SECURTIY SERVICES 1,708.18 SKYWATCH SECURTIY SERVICES 227.25 SKYWATCH SECURTIY SERVICES 500.00 SM MART INC. MAKATI 1,251.09 SMART COMMUNICATIONS, INC. STA. ELENA GOLF CLUB 57.46 STAMP WORKS ENTERPRISES 58.50 STORES SPECIALISTS, INC. 121.82 SULO HOTEL 70.45 SUSHI KAPPOO "KASEl" 932.27 SUSHI TSUMURA 688.18 SUSHI TSUMURA 289.39 TAGAYTAY HIGHLANDS 379.54 TANABE JAPANESE RESTAURANT 173.18 TANABE JAPANESE RESTAURANT 251.86 TANABE JAPANESE RESTAURANT 1,672.73 TANABE JAPANESE RESTAURANT 541.49 TANABE JAPANESE RESTAURANT 360.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 265.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 301.55 THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,099.73 THE MANILA SOUTHWOODS GOLF & COUNTRY 2,331.73 THE MANILA SOUTHWOODS GOLF & COUNTRY 649.09 TITANIC RESTAURANT 168.14 TITANIC RESTAURANT 1,628.50 TITANIC RESTAURANT 3 818.18 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1403.36 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1 004.70 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1 015.88 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1418.08 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 8 465.20 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 57.70 TRUE VALUE HARDWARE CORP. 1 315.36 VEEM ENTERTAINMENT INNOVATORS INC. 306.50 VIA-VAl RISTORANTE ITALIANO, INC.

RESOLUTION 1,148.72 CTA Case No. 9536 1,168.75 638.77 JADE GARDEN RESTAURANT 351.00 JADE GARDEN RESTAURANT 1,316.73 JADE GARDEN RESTAURANT 500.00 KAASAN RESTAURANT 840.00 KALIN 260.00 KDDI PHILIPPINES CORPORATION 2 051.44 KDDI PHILIPPINES CORPORATION KIKUFUJI JAPANESE RESTAURANT 81.88 LANDMARK CORPORATION 90.89 LANDMARK CORPORATION 1,296.50 LANDMARK CORPORATION 418.91 L'OPERA RISTORANTE ITALIANO 418.91 LOVELL RESOURCES CORPORATION 471.27 LOVELL RESOURCES CORPORATION 491.39 LOVELL RESOURCES CORPORATION 1,004.00 MILLENIUM ACCESS CORPORATION 132.73 MILLENIUM ACCESS CORPORATION 290.36 MIND ALLIANCE VENTURES INC. 698.64 MISS UNIVERSE DISCO THEATRE & KTV 38.91 MISS UNIVERSE DISCO THEATRE & KTV 803.64 MISS UNIVERSE DISCO THEATRE & KTV 620.46 NORA PEOLINO ENTERPRISES 679.55 NORA PEOLINO ENTERPRISES 34.91 NORA PEOLINO ENTERPRISES 1,038.47 PERNES FOOD ENTERPRISE 1 597.88 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1 710.67 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1880.34 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2 310.45 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 603.09 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,708.18 SAGA MUSIC LOUNGE AND RESTAURANT 647.64 SKYWATCH SECURITY SERVICES 512.72 SUSHI TSUMURA 906.91 TANABE JAPANESE RESTAURANT 1,230.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 400.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 687.09 THE PURPLE OVEN CORPORATION 453.00 TITANIC RESTAURANT 250.00 VIA-VAl RISTORANTE ITALIANO INC. 250.00 VILLAREAL DENTAL CLINIC 1 737.27 VILLAREAL DENTAL CLINIC 385.00 WACK WACK GOLF & COUNTRY CLUB 269.00 WAZEN JAPANESE RESTAURANT & BAR INC. 717.00 WAZEN JAPANESE RESTAURANT & BAR INC. 359.73 WAZEN JAPANESE RESTAURANT & BAR INC. 258.91 WIDE WIDE WORLD EXPRESS CORP. 150.55 WIDE WIDE WORLD EXPRESS CORP. 1,435.00 WIDE WIDE WORLD EXPRESS CORP. 1,435.00 WINDOWS CAFE 30.00 WINDOWS CAFE 90.91 YAMAZAKI RAMEN HOUSE & GROCERY YAMAZAKI RAMEN HOUSE & GROCERY

RESOLUTION 1,148.72 1168.75 CTA Case No. 9536 Page 28 of 95 638.77 351.00 JADE GARDEN RESTAURANT 1 316.73 JADE GARDEN RESTAURANT 500.00 JADE GARDEN RESTAURANT 840.00 KAASAN RESTAURANT 260.00 KALIN 2 051.44 KDDI PHILIPPINES CORPORATION 81.88 KDDI PHILIPPINES CORPORATION KIKUFUJI JAPANESE RESTAURANT 90.89 LANDMARK CORPORATION 1,296.50 LANDMARK CORPORATION LANDMARK CORPORATION 418.91 L'OPERA RISTORANTE ITALIANO 418.91 LOVELL RESOURCES CORPORATION 471.27 LOVELL RESOURCES CORPORATION 491.39 LOVELL RESOURCES CORPORATION 1,004.00 MILLENIUM ACCESS CORPORATION 132.73 MILLENIUM ACCESS CORPORATION 290.36 MIND ALLIANCE VENTURES INC. 698.64 MISS UNIVERSE DISCO THEATRE & KTV MISS UNIVERSE DISCO THEATRE & KTV 38.91 MISS UNIVERSE DISCO THEATRE & KTV 803.64 NORA PEOLINO ENTERPRISES 620.46 NORA PEOLINO ENTERPRISES 679.55 NORA PEOLINO ENTERPRISES PERNES FOOD ENTERPRISE 34.91 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1 038.47 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,597.88 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,710.67 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,880.34 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,310.45 SAGA MUSIC LOUNGE AND RESTAURANT SKYWATCH SECURITY SERVICES 603.09 SUSHI TSUMURA 1,708.18 TANABE JAPANESE RESTAURANT THE MANILA SOUTHWOODS GOLF & COUNTRY 647.64 THE MANILA SOUTHWOODS GOLF & COUNTRY 512.72 THE PURPLE OVEN CORPORATION 906.91 TITANIC RESTAURANT 1,230.18 VIA-VAl RISTORANTE ITALIANO INC. 400.00 VILLAREAL DENTAL CLINIC 687.09 VILLAREAL DENTAL CLINIC 453.00 WACK WACK GOLF & COUNTRY CLUB 250.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 250.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 1,737.27 WAZEN JAPANESE RESTAURANT & BAR, INC. 385.00 WIDE WIDE WORLD EXPRESS CORP. 269.00 WIDE WIDE WORLD EXPRESS CORP. 717.00 WIDE WIDE WORLD EXPRESS CORP. 359.73 WINDOWS CAFE 258.91 WINDOWS CAFE 150.55 YAMAZAKI RAMEN HOUSE & GROCERY 1435.00 YAMAZAKI RAMEN HOUSE & GROCERY 1435.00 30.00 90.91

RESOLUTION erA case No. 9536 Annex F-4 YAMAZAKI RAMEN HOUSE & GROCERY 53.45 YAMAZAKI RAMEN HOUSE & GROCERY 109.09 YAMAZAKI RAMEN HOUSE & GROCERY YAMAZAKI RAMEN HOUSE & GROCERY 72.73 AIR-CLEAN SYSTEMS_L INC. 236.36 AIR-CLEAN SYSTEMS INC. 214.29 AKITAYA JAPANESE RESTAURANT 214.29 AKITAYA JAPANESE RESTAURANT 664.29 ALBA INTERNATIONAL INC. 232.50 ALBA INTERNATIONAL INC. 433.71 ALVA COMPUTER AND PHOTOCOPY SERVICES 490.71 ARRA'S FINE DINING, INC. 650.89 ASIAN TERMINALS iNCORPORATED 846.27 ASIAN TERMINALS INCORPORATED 631.50 ASIAN TERMINALS INCORPORATED 367.04 ASIAN TERMINALS INCORPORATED 775.92 AZUMA-YA RESTAURANT 775.92 BANDIDO BAR AND NIGHT CLUB 105.19 BARRIO FIESTA EATERY 387.60 BPI/MS INSURANCE CORPORATION 100.08 BPI/MS INSURANCE CORPORATION 180.00 BPI/MS INSURANCE CORPORATION BUSINESS STATISTICS MONITOR 48.00 BUSINESS STATISTICS MONITOR 471.75 BUSINESS STATISTICS MONITOR 557.57 BUSINESS STATISTICS MONITOR 604.92 CANLUBANG GOLF CLUB 498.21 CANLUBANG GOLF CLUB 201.64 CANLUBANG GOLF CLUB 894.16 CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 10.71 CAUSEWAY SEAFOOD RESTAURANT 300.83 CAUSEWAY SEAFOOD RESTAURANT 205.90 CHEFLANDIA FOOD SERVICES INC. 387.50 CIBO NUOVO INC. 146.55 CLASSMATE K1V MUSIC LOUNGE 277.50 CLUB MALARAYAT 203.04 CLUB O'HIME 161.64 CLUB TABACOS DE MANILA 939.83 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 829.49 EXPRESS (PHILSJ CORP. 504.00 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 268.32 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 35.40 EXPRESS (PHILS) CORP. 577.99 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 235.34 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 65.40 EXPRESS (PHILS) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 35.40

RESOLUTION 699.46 erA case No. 9536 35.40 880.71 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 65.40 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 896.09 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 35.40 EXPRESS (PHILS) CORP. 198.43 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 198.43 EXPRESS (PHILS) CORP. 202.04 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 160.71 EXPRESS (PHILS) CORP. 638.14 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 638.14 EXPRESS (PHILS) CORP. 638.14 DIRECTORIES PHILIPPINES CORPORATION 843.00 DIRECTORIES PHILIPPINES CORPORATION 694.04 DIRECTORIES PHILIPPINES CORPORATION DMD PRINTING SERVICES CORPORATION 87.60 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 485.79 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 259.61 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 262.13 EDSA SHANGRI-LA MANILA FAMOUS PACIFIC FORWARDING PHILS. INC. 33.60 FATMAN ENTERPRISES 159.94 FIRST IMPERIAL CARGO, INC. 896.32 FIRST IMPERIAL CARGO, INC. 97.20 FIRST IMPERIAL CARGO, INC. 552.00 FIRST IMPERIAL CARGO, INC. 600.00 FIRST IMPERIAL CARGO, INC. 312.00 FURUSATO JAPANESE RESTAURANT 439.29 FURUSATO JAPANESE RESTAURANT GEMINI TRANSPORT SERVICES 30.22 GEMINI TRANSPORT SERVICES 102,222.72 GEMINI TRANSPORT SERVICES GLOBOTEL MOBILE LINKS INC. 729.00 GOLDEN ARCHES DEV'T CORP. MCDONALD'S COASTAL 358.68 MALL 358.68 HANSEl CORPORATION 769.31 HATSU HANA-TEI 336.72 HOTEL PONTE FINO 365.04 HOTEL PONTE FINO HOTEL PONTE FINO 43.81 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 61.63 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 538.31 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC.

RESOLUTION 365.04 erA case No. 9536 393.92 Page 31 of 95 354.72 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 703.20 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 777.52 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 64.46 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 354.72 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 175.71 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 92.14 IPPON YARI RAMEN HOUSE 88.93 IPPON YARI RAMEN HOUSE 12.86 IPPON YARI RAMEN HOUSE 204.64 ISLAND PHOTO CENTER, INC. 122.79 IZAKAYA KAPPO TSUKUI RESTAURANT 112.50 IZAKAYA KAPPO TSUKUI RESTAURANT 257.16 IZAKAYA KAPPO TSUKUI RESTAURANT 432.60 JADE GARDEN RESTAURANT 418.39 KANYOEN RESTAURANT CORPORATION 435.24 KAYA RESTAURANT KAYA KOREAN RESTAURANT 108.54 KIKUFUJI JAPANESE RESTAURANT 710.40 KURETAKE RESTAURANT 602.40 L'OPERA RISTORANTE ITALIANO 617.14 L'OPERA RISTORANTE ITALIANO 617.14 LOVELL RESOURCES CORPORATION 493.77 LOVELL RESOURCES CORPORATION 100.50 LOVELL RESOURCES CORPORATION 931.88 MAKATI SHANGRI-LA MANILA 110.15 MAKATI SHANGRI-LA MANILA 366.60 MAKATI SHANGRI-LA MANILA 328.03 MAKATI SHANGRI-LA MANILA 171.60 MAKATI SHANGRI-LA MANILA 392.10 MAKATI SHANGRI-LA MANILA 93.60 MAKATI SHANGRI-LA MANILA 413.85 MAKATI SHANGRI-LA MANILA 201.60 MAKATI SHANGRI-LA MANILA 175.27 MAKATI SHANGRI-LA MANILA 322.47 MAKATI SHANGRI-LA MANILA 596.89 MANDARIN ORIENTAL 85.93 MANILA GOLF & COUNTRY CLUB 214.07 MANILA GOLF & COUNTRY CLUB 432.00 MANILA GOLF & COUNTRY CLUB 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 864.00 MANILA INTERNATIONAL AIRPORT AUTHORITY MANILA INTERNATIONAL AIRPORT AUTHORITY

RESOLUTION 432.00 864.00 CTA Case No. 9536 432.00 Page 32 of 95 509.40 165.60 MANILA INTERNATIONAL AIRPORT AUTHORITY MANILA INTERNATIONAL AIRPORT AUTHORITY 34.02 MANILA INTERNATIONAL AIRPORT AUTHORITY 205.18 MANILA PENINSULA HOTEL 447.80 MANILA PENINSULA HOTEL 178.83 MANILA PENINSULA HOTEL 373.21 MEMO EXPRESS 596.82 MEY LIN BISTRO 506.79 MEY LIN BISTRO 238.39 MILLENIUM ACCESS CORPORATION 570.00 MILLENIUM ACCESS CORPORATION MILLENIUM ACCESS CORPORATION 70.80 MISATO JAPANESE RESTAURANT 61.36 MYB FOODS NET INC. NANOHANA CORPORATION 294.54 NATIONAL BOOK STORE- GREENBELT NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 294.54 INC NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 294.54 INC 202.50 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 779.99 INC 886.35 NONKI JAPANESE RESTAURANT 1 063.62 NORA PEOLINO ENTERPRISES 521.42 NORA PEOLINO ENTERPRISES 502.18 NORA PEOLINO ENTERPRISES 535.82 ORIENT FREIGHT INTERNATIONAL, INC. 690.43 ORIENT FREIGHT INTERNATIONAL INC. ORIENT FREIGHT INTERNATIONAL INC. 55.82 PACSPORTS PHILIPPINES INC. 220.26 PAN MALAYAN EXPRESS INC. PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 24.00 PHILIPPINE AIRLINES 24.00 PHILIPPINE AIRLINES 853.15 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 850.91 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 829.88 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 13.89 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY

RESOLUTION 62.32 CTA Case No. 9536 93.49 62.32 Page 33 of 95 124.64 124.64 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 11.58 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 56.47 PHILIPPINE PORTS AUTHORITY 451.23 PHILIPPINE PORTS AUTHORITY 384.82 PHILIPPINE PORTS AUTHORITY 261.43 PHILIPPINE PORTS AUTHORITY 93.17 PHILIPPINE SKYLANDERS, INC. 93.17 PHK ENTERPRISES CORPORATION 38.57 PHK ENTERPRISES CORPORATION 93.45 REGEN ENTERPRISES 25.71 RML COURIER EXPRESS INTL CORP. 19.29 RML COURIER EXPRESS INTL CORP. RML COURIER EXPRESS INTL CORP. 6.43 RML COURIER EXPRESS INTL CORP. 12.86 RML COURIER EXPRESS INTL CORP. 57.86 RML COURIER EXPRESS INTL CORP. 122.14 RML COURIER EXPRESS INTL CORP. 46.40 RML COURIER EXPRESS INTL CORP. 602.24 RML COURIER EXPRESS INTL CORP. 323.82 RML COURIER EXPRESS INTL CORP. 47.48 SAGAWA EXPRESS PHILIPPINES INC. 102.86 SAGAWA EXPRESS PHILIPPINES INC. 107.14 SAGAWA EXPRESS PHILIPPINES INC. 38.57 SAGAWA EXPRESS PHILIPPINES INC. 309.33 SAKURA JAPANESE GROCERY 279.72 SAKURA JAPANESE GROCERY 790.02 SAKURA JAPANESE GROCERY 512.40 SEKITORI JAPANESE RESTAURANT CO. 466.80 SEKITORI JAPANESE RESTAURANT CO. 297.60 SEKITORI JAPANESE RESTAURANT CO. 656.40 SERYNA RESTAURANT 392.40 SERYNA RESTAURANT 590.79 SERYNA RESTAURANT 535.71 SERYNA RESTAURANT 93.00 SERYNA RESTAURANT 60.00 STA. ELENA GOLF CLUB 407.14 STA. ELENA GOLF CLUB 407.14 STAMP WORKS ENTERPRISES 373.93 SYCIP, GORRES, VELAYO & CO. 549.60 TAGAYTAY HIGHLANDS 533.47 TAGAYTAY HIGHLANDS 316.27 TAJIMA YAKINIKU INC. 669.92 TANABE JAPANESE RESTAURANT 753.64 TANABE JAPANESE RESTAURANT TANABE JAPANESE RESTAURANT TANABEJAPANESERESTAURANT TANABE JAPANESE RESTAURANT

RESOLUTION 786.89 186.11 CTA Case No. 9536 123.21 Page 34 of 95 235.93 882.00 TANABE JAPANESE RESTAURANT 123.21 TAT FILIPINAS GOLF CLUB INC. 263.28 TAT FILIPINAS GOLF CLUB INC. 302.04 TAT FILIPINAS GOLF CLUB INC. 133.93 TAT FILIPINAS GOLF CLUB INC. 610.71 TAT FILIPINAS GOLF CLUB, INC. 229.93 TERIYAKI BOY RESTAURANT THE MANILA SOUTHWOODS GOLF & COUNTRY 93.21 THE MANILA SOUTHWOODS GOLF & COUNTRY 44.89 THE MANILA SOUTHWOODS GOLF & COUNTRY 181.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 82.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 375.00 THE MANILA SOUTHWOODS GOLF & COUNTRY 517.82 THE MANILA SOUTHWOODS GOLF & COUNTRY 304.20 THE MANILA SOUTHWOODS GOLF & COUNTRY 328.80 THE MANILA SOUTHWOODS GOLF & COUNTRY 240.60 THE MANILA SOUTHWOODS GOLF & COUNTRY 120.54 TIAN-TIAN HOT POT RESTAURANT 120.54 TIAN-TIAN HOT POT RESTAURANT 120.54 TIAN-TIAN HOT POT RESTAURANT 120.54 TIMBERPRO 499.26 TIMBERPRO 424.20 TIMBERPRO 289.20 TIMBERPRO 21.43 TOYOTA MAKATI, INC. 21.43 TSUMURA SUSHI BAR & RESTAURANT 21.43 TWIST 42.85 UNILINK TRAVEL & TOURS, INC. 10.71 UNILINK TRAVEL & TOURS, INC. 21.42 UNILINK TRAVEL & TOURS, INC. 239.73 UNILINK TRAVEL & TOURS INC. 220.28 UNILINK TRAVEL & TOURS, INC. 110.14 UNILINK TRAVEL & TOURS INC. 110.14 UNIVERSAL HOLIDAYS INC. 110.14 UNIVERSAL HOLIDAYS INC. 110.14 UNIVERSAL HOLIDAYS INC. 111.75 UNIVERSAL HOLIDAYS INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 111.54 UNIVERSAL HOLIDAYS, INC. 111.21 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 110.14 UNIVERSAL HOLIDAYS, INC. 339.12 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. UNIVERSAL HOLIDAYS INC. UNIVERSAL HOLIDAYS INC. UNIVERSAL HOLIDAYS INC.

RESOLUTION CTA Case No. 9536 Annex F-4-1 UNIVERSAL HOLIDAYS, INC. 113.04 Annex F-5 UNIVERSAL HOLIDAYS, INC. 84.78 UNIVERSAL HOLIDAYS, INC. 113.04 UNIVERSAL HOLIDAYS, INC. 165.18 UNIVERSAL HOLIDAYS, INC. 255.05 UPTREND STRATEGIC SERVICES, INC. 624.04 UPTREND STRATEGIC SERVICES, INC. 572.04 UPTREND STRATEGIC SERVICES, INC. 520.03 UPTREND STRATEGIC SERVICES, INC. 572.04 UPTREND STRATEGIC SERVICES, INC. 624.04 UPTREND STRATEGIC SERVICES, INC. 572.04 VIA-VAl RISTORANTE ITALIANO, INC. 611.79 VIA-VAl RISTORANTE ITALIANO INC. 820.18 VIA-VAl RISTORANTE ITALIANO, INC. 491.46 VIA-VAl RISTORANTE ITALIANO, INC. 252.81 VIA-VAl RISTORANTE ITALIANO, INC. 489.64 VIA-VAl RISTORANTE ITALIANO, INC. 383.04 VIA-VAl RISTORANTE ITALIANO, INC. 456.11 VIA-VAl RISTORANTE ITALIANO, INC. 876.27 VICTORY HILLS K1V CLUB & RESTAURANT 503.04 VICTORY HILLS K1V, CLUB & RESTAURANT 738.54 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VIREX ENTERPRISES 642.00 VIREX ENTERPRISES 60.00 WACK WACK GOLF & COUNTRY CLUB 321.43 WAZEN JAPANESE RESTAURANT & BAR, INC. 198.75 WIDE WIDE WORLD EXPRESS CORP. 18.55 WIDE WIDE WORLD EXPRESS CORP. 41.46 WORLD LOGISTICS GROUP, INC. 756.00 XAVIER SPORTS & COUNTRY CLUB, INC. 267.86 YAMAZAKI RAMEN HOUSE & GROCERY 157.50 YUSEN AIR & SEA SERVICE PHILIPPINES, INC 120.00 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 906.00 EXPRESS (PHILS) CORP. 986.12 AAI BUSINESS PRO. INC. 605.95 ACESTAR INTERNATIONAL SERVICES CORP. 387.94 ACESTAR INTERNATIONAL SERVICES CORP. 217.63 AIRFREIGHT 2100, INC. AIRFREIGHT 2100, INC. 41.66 ALBA INTERNATIONAL INC. 178.82 ASIAN TERMINALS INCORPORATED 833.68 ASIAN TERMINALS INCORPORATED 891.43 ASIAN TERMINALS INCORPORATED 775.92 ASIAN TERMINALS INCORPORATED 775.92 ASIAN TERMINALS INCORPORATED 338.16 ASIAN TERMINALS INCORPORATED 833.68 AZUMA-YA RESTAURANT BEAVER-Q CORPORATION 70.13 BETHEL GUEST HOUSE 530.36 BLUE ANGEL KARAOKE BAR 128.57 BUSINESS STATISTICS MONITOR 480.00 201.64

RESOLUTION 527.89 CTA Case No. 9536 557.57 Page 36 of 95 498.21 176.14 BUSINESS STATISTICS MONITOR 227.22 BUSINESS STATISTICS MONITOR 475.76 BUSINESS STATISTICS MONITOR 624.64 CALIFORNIA PIZZA KITCHEN CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 286.66 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 869.44 CANLUBANG GOLF CLUB 76.14 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 502.82 CANLUBANG GOLF CLUB 276.96 CANLUBANG GOLF CLUB 32.14 CARPACCIO RISTORANTE ITALIANO 695.36 CASCADA CORP. 901.93 CLAIMSMEN ADJUSTMENT CORPORATION 828.00 CLUB COCO ENTERTAINMENT SERVICES, INC. 85.71 CLUB COCO ENTERTAINMENT SERVICES, INC. 432.00 CLUB CREA INC. 29.46 CLUB CREA, INC. 341.29 CLUB CREA, INC. 320.40 COFFEE MASTERS, INC. CULINARY EVENTS, INC. 406.64 CULINARY EVENTS, INC. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 763.21 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 660.73 EXPRESS (PHILS) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 489.90 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 35.40 EXPRESS (PHILS) CORP. 471.39 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 35.40 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 540.25 EXPRESS (PHILS) CORP. 373.20 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 398.06 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 775.82 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP.

RESOLUTION 33.60 erA case No. 9536 Page 37 of 95 894.29 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 202.04 EXPRESS (PHILS) CORP. 202.04 202.04 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 41.88 41.35 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 116.09 EXPRESS (PHILS) CORP. 205.37 DIRECfORIES PHILIPPINES CORPORATION 84.00 DIRECfORIES PHILIPPINES CORPORATION 409.20 DIRECfORIES PHILIPPINES CORPORATION 177.64 DOCUMENTS AND PARCELS EXPRESS, INC. 190.84 DOCUMENTS AND PARCELS EXPRESS INC. 638.14 DON ATILANO STEAKHOUSE 638.14 DUSIT HOTEL NIKKO 638.14 DUSIT HOTEL NIKKO 118.80 DUSIT HOTEL NIKKO 871.49 EAST ASIA ROYALE HOTEL 4,050.06 EAST ASIA ROYALE HOTEL 23.87 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 557.26 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 120.87 E-COPY (Ill) CORPORATION DIGITAL PLUS CORP. 397.12 EDSA SHANGRI-LA MANILA 261.18 FAMOUS PACIFIC FORWARDING PHILS., INC. 58.46 FAMOUS PACIFIC FORWARDING PHILS., INC. 282.02 FIRST IMPERIAL CARGO INC. 222.54 FIRST IMPERIAL CARGO INC. 439.69 FIRST IMPERIAL CARGO INC. 251.52 FIRST IMPERIAL CARGO INC. 624.11 FIRST IMPERIAL CARGO INC. 548.35 FIRST IMPERIAL CARGO, INC. 971.90 FLAMINGO BAR & RESTAURANT 989.21 FLAMINGO BAR & RESTAURANT 300.00 GAUD! RESTAURANT MANAGEMENT INC. 442.20 GLG FOODS CORPORATION 410.41 GLOBAL FUKUJIN CORP. 289.92 GLOBAL FUKUJIN CORP. 292.92 GLOBE TELECOM 3 000.00 GLOBE TELECOM 223.20 GRUPPO LARGO INC./MALLBERRY SUITES 365.04 HATSU HANA-TEI 950.78 HATSU HANA-TEl 161.91 HATSU HANA-TEl 218.34 HATSU HANA-TEl 802.80 HOSOYA, MASAYOSHI 719.76 HYATT HOTEL & CASINO MANILA 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 860.56 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC.

RESOLUTION 365.04 365.04 CfA Case No. 9536 422.80 Page 38 of 95 365.04 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 97.23 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 199.18 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 435.60 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 75.00 IPPON YARI RAMEN HOUSE 163.82 IZAKAYA ENRAKU 106.07 IZAKAYA KAPPO TSUKUI RESTAURANT 82.50 IZAKAYA KAPPO TSUKUI RESTAURANT 123.75 IZAKAYA KAPPO TSUKUI RESTAURANT 437.89 IZAKAYA KAPPO TSUKUI RESTAURANT 213.32 IZAKAYA KAPPO TSUKUI RESTAURANT 204.00 KASHMIR 196.56 KAYA RESTAURANT KAYA KOREAN RESTAURANT 78.20 KDDI PHILIPPINES CORPORATION 923.14 KIKUFUJI JAPANESE RESTAURANT 352.98 KURETAKE RESTAURANT 708.75 LA COCINA DE TITA MONING, INC. 942.00 LA TIENDA 1,036.56 LE SOUFFLE AT THE PORT RESTAURANT 405.60 L'OPERA RISTORANTE ITALIANO 617.14 L'OPERA RISTORANTE ITALIANO 493.71 L'OPERA RISTORANTE ITALIANO 493.71 LOVELL RESOURCES CORPORATION 760.71 LOVELL RESOURCES CORPORATION 88.44 LOVELL RESOURCES CORPORATION 522.00 MAGBIRAY PRESS INC. 239.33 MAKATI SHANGRI-LA MANILA MAKATI SHANGRI-LA MANILA 63.52 MAKATI SHANGRI-LA MANILA 47.44 MAKATI SHANGRI-LA MANILA 923.81 MAKATI SHANGRI-LA MANILA 66.73 MAKATI SHANGRI-LA MANILA 59.52 MAKATI SHANGRI-LA MANILA 451.98 MAKATI SHANGRI-LA MANILA 145.80 MAKATI SHANGRI-LA MANILA 535.32 MAKATI SHANGRI-LA MANILA 42.75 MAKATI SHANGRI-LA MANILA 72.54 MALAYA LUMBER & CONSTRUCTION 30.37 MANILA GOLF & COUNTRY CLUB 19.64 MANILA HOTEL 432.00 MANILA HOTEL 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 730.89 MANILA INTERNATIONAL AIRPORT AUTHORITY 288.00 MANILA WATER COMPANY, INC. 288.00 MERCURY FREIGHT INTERNATIONAL INC. 417.38 MERCURY FREIGHT INTERNATIONAL INC. 633.20 MERCURY FREIGHT INTERNATIONAL INC. 1,740.96 MERCURY FREIGHT INTERNATIONAL INC. 288.00 MERCURY FREIGHT INTERNATIONAL INC. MERCURY FREIGHT INTERNATIONAL INC.

RESOLUTION 697.79 erA Case No. 9536 964.29 Page 39 of 95 235.71 629.68 MERCURY FREIGHT INTERNATIONAL INC. 452.92 MICROGENESIS SOFTWARE INC. 505.20 MILLENIUM ACCESS CORPORATION 720.00 MILLENIUM ACCESS CORPORATION MYB FOODS NET INC. 294.54 MYB FOODS NET INC. NESIC PHILS. INC. 294.54 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 295.01 INC 212.14 219.64 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 15 618.71 INC 262.80 978.53 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 277.06 INC 387.79 NIKO NIKO FOOD SERVICE 692.14 NIKO NIKO FOOD SERVICE 548.71 NIPPON EXPRESS PHILIPPINES 216.00 NONKI JAPANESE RESTAURANT 765.52 NORA PEOLINO ENTERPRISES 1,760.80 NYK LOGISTICS (PHILIPPINES) INC. NYK LOGISTICS (PHILIPPINES) INC. 182.14 NYK LOGISTICS (PHILIPPINES) INC. NYK LOGISTICS (PHILIPPINES) INC. 182.14 NYK LOGISTICS (PHILIPPINES) INC. OCEAN-LINK CONTAINER TERMINALS CENTERL INC. 182.14 OCEAN-LINK CONTAINER TERMINALS CENTER INC. 600.00 782.02 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK 2,256.94 HOTEL & SUITES CEBU 331.89 492.26 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK 1 073.79 HOTEL & SUITES CEBU 491.76 OMNI CEBU HOTEL & RESORTS THE GOLDEN PEAK 55.34 HOTEL & SUITES CEBU 652.92 OOCL (PHILIPPINES) INC. ORIENT FREIGHT INTERNATIONAL INC. 54.70 ORIENT FREIGHT INTERNATIONAL, INC. 114.01 ORIENT FREIGHT INTERNATIONAL1 INC. ORIENT FREIGHT INTERNATIONAL INC. 24.00 ORIENT FREIGHT INTERNATIONAL, INC. 873.18 ORIENT FREIGHT INTERNATIONAL, INC. 204.86 PAN MALAYAN EXPRESS INC. 192.01 PAN MALAYAN EXPRESS INC. 910.96 PAN MALAYAN EXPRESS, INC. 852.30 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 255.83 PHILIPPINE AIRLINES PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 93.49 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 249.29 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 249.29 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 124.64 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY

RESOLUTION 93.49 29.18 CTA Case No. 9536 20.86 Page 40 of 95 93.49 124.64 PHILIPPINE PORTS AUTHORITY 186.97 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 311.61 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 17.52 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 360.00 PHILIPPINE PORTS AUTHORITY 986.10 PHILIPPINE PORTS AUTHORITY 930.09 PHILIPPINE PORTS AUTHORITY 597.81 PHILIPPINE PORTS AUTHORITY 658.77 PHK ENTERPRISES CORPORATION 600.00 PHK ENTERPRISES CORPORATION 164.14 PHK ENTERPRISES CORPORATION 342.86 PHK ENTERPRISES CORPORATION 342.86 PHK ENTERPRISES CORPORATION 40.36 PHK ENTERPRISES CORPORATION 258.06 PITSTOP 12.31 PUEBLO DE ORO GOLF & COUNTRY CLUB 261.43 PUEBLO DE ORO GOLF & COUNTRY CLUB 220.42 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 397.18 RAF INTERNATIONAL FORWARDING _{PHILS.)_ INC. 19.29 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 141.42 REGEN ENTERPRISES 32.14 REPUBLIC COURIER SERVICES 32.14 RIVIERA GOLF AND COUNTRY CLUB 122.14 RML COURIER EXPRESS INTL CORP. 25.71 RML COURIER EXPRESS INTL CORP. 38.57 RML COURIER EXPRESS INTL CORP. 173.57 RML COURIER EXPRESS INTL CORP. 189.28 RML COURIER EXPRESS INTL CORP. 755.36 RML COURIER EXPRESS INTL CORP. 188.37 RML COURIER EXPRESS INTL CORP. 47.61 RML COURIER EXPRESS INTL CORP. 326.50 ROASTERS PHILS. INC. KENNY ROGERS ROASTERS 662.97 SAGA MUSIC LOUNGE AND RESTAURANT SAGAWA EXPRESS PHILIPPINES INC. SAGAWA EXPRESS PHILIPPINES INC. SAGAWA EXPRESS PHILIPPINES INC. SAGAWA EXPRESS PHILIPPINES INC.

RESOLUTION 93.02 CTA Case No. 9536 418.46 Page 41 of 95 561.96 204.00 SAGAWA EXPRESS PHILIPPINES INC. 522.00 SAGAWA EXPRESS PHILIPPINES INC. 345.60 SEKITORI JAPANESE RESTAURANT CO. 564.00 SERYNA RESTAURANT 440.40 SERYNA RESTAURANT SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 432.00 SERYNA RESTAURANT 936.00 SERYNA RESTAURANT 185.89 SERYNA RESTAURANT 775.71 SGS PHILIPPINES, INC. SHERWOOD HILLS GOLF CLUB 61.20 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 107.40 SHINJUKU JAPANESE CUISINE 10,500.00 SHINJUKU RAMEN HOUSE 925.55 SKYLAND BROKERAGE 258.31 SMART COMMUNICATIONS, INC. 535.71 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB STA. ELENA GOLF CLUB 177.86 15,000.00 SUPER CONCEPTS, INC SUPER BOWL OF CHINA 17,703.13 RESTAURANT SYCIP, GORRES, VELAYO & CO. 300.00 SYCIP, GORRES, VELAYO & CO. 353.57 TAGAYTAY HIGHLANDS 950.40 TAGAYTAY HIGHLANDS 786.89 TAGAYTAY HIGHLANDS 983.61 TANABE JAPANESE RESTAURANT 786.88 TANABE JAPANESE RESTAURANT 409.03 TANABE JAPANESE RESTAURANT 688.52 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 840.18 TANABE JAPANESE RESTAURANT 500.57 TANABE JAPANESE RESTAURANT TAT FILIPINAS GOLF CLUB INC. 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 54.09 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 47.37 THE MANILA SOUTHWOODS GOLF & COUNTRY 177.86 THE MANILA SOUTHWOODS GOLF & COUNTRY 47.13 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 120.53 TIMBERPRO 120.54 TIMBERPRO 8 154.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 720.00 2,769.20 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 64.32 TRANSORIENT CONTAINER TERMINAL SERVICES 47.52 UCC COFFEE CAFE TERRACE 21.43 UMENOYA STA ROSA BRANCH 21.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS INC. 880.83 UNILINK TRAVEL & TOURS INC. UNILINK TRAVEL & TOURS, INC.

RESOLUTION CTA Case No. 9536 Annex F-6 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS INC. 114.32 UNIVERSAL HOLIDAYS INC. 171.48 UNIVERSAL HOLIDAYS, INC. 113.36 UNIVERSAL HOLIDAYS INC. 114.32 UNIVERSAL HOLIDAYS INC. 112.29 UNIVERSAL HOLIDAYS, INC. 114.32 UNIVERSAL HOLIDAYS INC. 113.46 UNIVERSAL HOLIDAYS1 INC. 112.29 UNIVERSAL HOLIDAYS, INC. 401.90 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS INC. 113.46 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 111.64 UNIVERSAL HOLIDAYS, INC. 112.29 UNIVERSAL HOLIDAYS, INC. 169.23 UNIVERSAL HOLIDAYS, INC. 110.79 UNIVERSAL HOLIDAYS, INC. UNIVERSAL HOLIDAYS, INC. 27.70 UNIVERSAL HOLIDAYS, INC. 962.36 UNIVERSAL HOLIDAYS, INC. 110.68 UNIVERSAL HOLIDAYS INC. 109.39 UNIVERSAL HOLIDAYS, INC. 110.68 UNIVERSAL HOLIDAYS INC. 110.68 UPTREND STRATEGIC SERVICES, INC. 160.71 UPTREND STRATEGIC SERVICES, INC. 569.63 UPTREND STRATEGIC SERVICES, INC. 601.55 UPTREND STRATEGIC SERVICES, INC. 532.67 UPTREND STRATEGIC SERVICES, INC. 610.30 UPTREND STRATEGIC SERVICES, INC. 666.81 VALUKARGO GROUPAGE SERVICES1 1NC. 611.00 VALUKARGO GROUPAGE SERVICES, INC. 330.00 VALUKARGO GROUPAGE SERVICES, INC. 570.48 VHC SPECIALTY FOODS INC. 330.00 VIA-VAl RISTORANTE ITALIANO, INC. 111.96 VIA-VAl RISTORANTE ITALIANO, INC. 189.11 VIA-VAl RISTORANTE ITALIANO INC. 221.57 VIA-VAl RISTORANTE ITALIANO, INC. 367.12 VIA-VAl RISTORANTE ITALIANO, INC. 583.39 VIA-VAl RISTORANTE ITALIANO INC. 779.04 VIA-VAl RISTORANTE ITALIANO, INC. 426.00 VIA-VAl RISTORANTE ITALIANO INC. 318.21 VIA-VAl RISTORANTE ITALIANO INC. 401.89 VILLAREAL DENTAL CLINIC 325.71 VILLAREAL DENTAL CLINIC 444.00 VILLAREAL DENTAL CLINIC 300.00 VIREX ENTERPRISES 300.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 714.00 WIDE WIDE WORLD EXPRESS CORP. 911.40 YAMAZAKI RAMEN HOUSE & GROCERY AAI BUSINESS PRO. INC. 19.64 112.50 AAI BUSINESS PRO. INC. 877.21 AAI BUSINESS PRO. INC. 834.52 970.92 ABERDEEN COURT, INC. 800.89 ABOmz LOGISTICS INC. 480.90

RESOLUTION 67.45 erA case No. 9536 441.22 Page 43 of 95 790.42 267.86 ACE HARDWARE 267.86 ACESTAR INTERNATIONAL SERVICES CORP. 325.18 ACESTAR INTERNATIONAL SERVICES CORP. 417.86 AIR-CLEAN SYSTEMS, INC. 428.57 AIR-CLEAN SYSTEMS, INC. 436.07 AIRFREIGHT 2100, INC. 781.07 ALVA COMPUTER AND PHOTOCOPY SERVICES 836.68 ALVA COMPUTER AND PHOTOCOPY SERVICES 338.16 ALVA COMPUTER AND PHOTOCOPY SERVICES ANSON EMPORIUM CORP. (LANDMARK) 21.32 ANSON EMPORIUM CORP. (LANDMARK) 581.76 ASIAN TERMINALS INCORPORATED 1,761.43 ASTROPLUS, INC. 352.29 BISTRO AUSTRALIANO CORP. 888.43 BLUE ANGEL KARAOKE BAR 144.64 BLUE ANGEL KARAOKE BAR 216.00 BLUE ANGEL KARAOKE BAR 403.29 BLUEBAY VENTURES, INC. 498.21 BPI/MS INSURANCE CORPORATION 498.21 BUSINESS STATISTICS MONITOR 498.21 BUSINESS STATISTICS MONITOR 403.29 BUSINESS STATISTICS MONITOR BUSINESS STATISTICS MONITOR 10.71 BUSINESS STATISTICS MONITOR 10.71 CANLUBANG GOLF CLUB 279.99 CANLUBANG GOLF CLUB 143.02 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 330.57 CANLUBANG GOLF CLUB 154.66 CANLUBANG GOLF CLUB 1,044.55 CANLUBANG GOLF CLUB 79.20 CANLUBANG GOLF CLUB 26.79 CHINOSEUR INCORPORATED 32.14 CITY TEXTILE & HANDICRAFT 102.60 CLAIMSMEN ADJUSTMENT CORPORATION 424.00 CULINARY INNOVATORS, INC. 366.36 DE VERA JENNIFER J. DENCIO'S FOODS SPECIALISTS, INC. 783.69 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 681.19 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 4.80 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILSJ CORP. 484.88 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP.

RESOLUTION 554.09 CTA Case No. 9536 271.14 354.17 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 574.75 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 517.47 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 246.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 202.04 EXPRESS (PHILS) CORP. 202.04 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 202.04 EXPRESS (PHILS) CORP. 214.29 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 795.54 EXPRESS (PHILS) CORP. 386.79 DIRECfORIES PHILIPPINES CORPORATION 724.47 DIRECfORIES PHILIPPINES CORPORATION 413.57 DIRECfORIES PHILIPPINES CORPORATION 413.57 DMD PRINTING SERVICES CORPORATION 752.40 DONG WON RESTAURANT 486.43 DONG WON RESTAURANT 408.09 DONG WON RESTAURANT 638.14 D'RACEL'S GARMENT 476.40 D'RACEL'S GARMENT 795.13 DUSIT HOTEL NIKKO 422.45 EAGLE RIDGE GOLF AND COUNTRY CLUB EAST ASIA ROYALE HOTEL 95.40 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 780.00 EDSA SHANGRI-LA MANILA FAMOUS PACIFIC FORWARDING PHILS. INC. 91.82 FAMOUS PACIFIC FORWARDING PHILS. INC. 316.93 FATMAN ENTERPRISES 621.11 FILSTAR DISTRIBUTORS CORPORATION 257.84 FIREHOUSE 253.55 FIREHOUSE 123.53 FIREHOUSE 123.41 FIRST IMPERIAL CARGO, INC. FIRST IMPERIAL CARGO, INC. 57.26 FIRST IMPERIAL CARGO, INC. FIRST IMPERIAL CARGO, INC. FIRST IMPERIAL CARGO, INC.

RESOLUTION 611.04 412.50 erA case No. 9536 426.60 Page 45 of 95 422.40 120.91 FISH & CO. FLAMINGO BAR & RESTAURANT 70.80 FURUSATO JAPANESE RESTAURANT 215.40 FURUSATO JAPANESE RESTAURANT 462.00 FURUSATO JAPANESE RESTAURANT 585.29 FURUSATO JAPANESE RESTAURANT 29,400.00 FURUSATO JAPANESE RESTAURANT 906.30 FURUSATO JAPANESE RESTAURANT 348.00 GAUDI RESTAURANT MANAGEMENT INC. 698.64 GEMINI TRANSPORT SERVICES 782.88 GEMINI TRANSPORT SERVICES 882.00 GEMINI TRANSPORT SERVICES 643.50 GEMINI TRANSPORT SERVICES 354.00 GEMINI TRANSPORT SERVICES 11 665.08 GEMINI TRANSPORT SERVICES 133.08 GEMINI TRANSPORT SERVICES 969.90 GEMINI TRANSPORT SERVICES 118.95 GERVASIO SECURITY & INVESTIGATION 915.43 GLG FOODS CORPORATION 1,501.68 GLOBAL FUKUJIN CORP. 896.49 GLOBAL FUKUJIN CORP. 893.68 GLOBE TELECOM 664.80 GLOBE TELECOM GLOBE TELECOM 81.60 GLOBE TELECOM 120.00 GREEN GOURMET FARM 575.76 HATSU HANA-TEl 90.00 HATSU HANA-TEl HATSU HANA-TEl 97.20 HAYATOJAPANESERESTAURANT 185.88 HAYATO JAPANESE RESTAURANT 64.80 HO TSAI DIMSUM INC. 365.04 HYATI HOTEL & CASINO MANILA 383.60 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 76.39 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 100.68 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 422.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 786.24 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 182.15 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 183.22 IPPON YARI RAMEN HOUSE 123.75 IPPON YARI RAMEN HOUSE 123.75 IZAKAYA KAPPO TSUKUI RESTAURANT IZAKAYA KAPPO TSUKUI RESTAURANT 82.50 IZAKAYA KAPPO TSUKUI RESTAURANT 123.01 J & G ISON01 INC. 6,248.14 J & R ELECTRONICS & APPLIANCE CENTER

RESOLUTION 1,564.61 erA case No. 9536 746.63 Page 46 of 95 162.32 J & R ELECTRONICS & APPLIANCE CENTER 1,066.80 JE SUIS GOURMAND INC. 464.40 JET SET GAS CENTER INC. KANYOEN RESTAURANT CORPORATION 3,780.00 KASHMIR 183.96 KDDI PHILIPPINES CORPORATION 183.96 L' FISHER HOTEL L' FISHER HOTEL 1,818.00 LA COCINA DE TITA MONING, INC. 277.77 LA TIENDA 650.30 LA TIENDA LANDMARK CORPORATION 3 759.24 LANDMARK CORPORATION 1 895.36 LANDMARK CORPORATION 2,269.96 LAYA MANANGHAYA & CO. 12 600.00 LE COQ AU VIN, INC. L'OPERA RISTORANTE ITALIANO 153.72 L'OPERA RISTORANTE ITALIANO 1,085.40 MACTAN ISLAND RESORT MACTAN ISLAND RESORT 701.40 MAGBIRAY PRESS, INC. 1 009.47 MAGBIRAY PRESS INC. 1,009.47 MAGBIRAY PRESS, INC. MAKATI SHANGRI-LA MANILA 128.57 MAKATI SHANGRI-LA MANILA 482.14 MAKATI SHANGRI-LA MANILA 2,944.71 MAKATI SHANGRI-LA MANILA 285.60 MAKATI SHANGRI-LA MANILA MAKATI SHANGRI-LA MANILA 37.44 MAKATI SHANGRI-LA MANILA 37.92 MAKATI SHANGRI-LA MANILA 631.80 MAKATI SHANGRI-LA MANILA 631.80 MAKATI SHANGRI-LA MANILA 10 795.07 MAKATI SHANGRI-LA MANILA 1,903.31 MANDARIN ORIENTAL 178.80 MANILA ELECTRIC COMPANY 84.96 MANILA ELECTRIC COMPANY 629.64 MANILA ELECTRIC COMPANY 404.10 MANILA GOLF & COUNTRY CLUB 2 098.04 MANILA GOLF & COUNTRY CLUB 3 069.29 MANILA GOLF & COUNTRY CLUB 2 769.90 MANILA GOLF & COUNTRY CLUB 3,258.70 MANILA GOLF & COUNTRY CLUB 720.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 894.64 MANILA INTERNATIONAL AIRPORT AUTHORITY 23.57 MANILA INTERNATIONAL AIRPORT AUTHORITY 23.57 MANILA PENINSULA HOTEL 23.57 MANILA WATER COMPANY1 INC. 432.00 MANILA WATER COMPANY, INC. 432.00 MANILA WATER COMPANY, INC. 432.00 MANILA WATER COMPANY INC. 36.00 MARINA SALES, INC. 736.77 1,207.79 1358.73 1,436.37 1,714.27

RESOLUTION 226.80 CTA Case No. 9536 27.32 819.00 MASAS FILIPINO CUISINE 288.00 MCPHILIP FOOD INDUSTRIES 568.00 MERCURY FREIGHT INTERNATIONAL INC. 26,501.79 MERCURY FREIGHT INTERNATIONAL INC. 450.00 MERCURY FREIGHT INTERNATIONAL INC. 763.93 METRO PARKING MANAGEMENT PHILS. INC 1,639.61 MILLENIUM ACCESS CORPORATION 2,250.00 MILLENIUM ACCESS CORPORATION 899.04 MILLENIUM ACCESS CORPORATION 1,608.88 MILLENIUM ACCESS CORPORATION 2,516.37 MILLENIUM ACCESS CORPORATION 117.86 MILLENIUM ACCESS CORPORATION 1,126.44 MOL LOGISTICS PHILIPPINES INC. 617.14 MOL LOGISTICS PHILIPPINES, INC. 617.14 MOL LOGISTICS PHILIPPINES, INC. 189.54 MULTI-TECH RESOURCES INC. 197.88 MULTI-TECH RESOURCES_L INC. 600.00 MYB FOODS NET INC. 2,550.00 MYB FOODS NET INC. 1,190.40 NESIC PHILS. INC. 1,130.40 NESIC PHILS. INC. NEW KALIN PUB HOUSE 295.07 NEW KALIN PUB HOUSE NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 295.07 INC NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 295.07 INC 902.70 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 8 208.12 INC 8,831.72 NIPPON EXPRESS PHILIPPINES 8 345.43 NIPPON HOUSING PHILIPPINES INC. 1 063.62 NIPPON HOUSING PHILIPPINES INC. 1,099.07 NIPPON HOUSING PHILIPPINES INC. 531.81 NORA PEOLINO ENTERPRISES 619.56 NORA PEOLINO ENTERPRISES 299.74 NORA PEOLINO ENTERPRISES 1,581.42 NYK LOGISTICS (PHILIPPINES) INC. 10,166.88 NYK LOGISTICS (PHILIPPINES) INC. 1,065.94 OAKWOOD PREMIER AYALA CENTER 1,278.78 OAKWOOD PREMIER AYALA CENTER 500.64 OCEAN-LINK CONTAINER TERMINALS CENTER INC. 1195.67 ORIENT FREIGHT INTERNATIONAL INC. 709.42 ORIENT FREIGHT INTERNATIONAL, INC. 763.19 ORIENT FREIGHT INTERNATIONAL, INC. 975.00 PAC-ATLANTIC LINES (PHILIPPINES), INC. PAC-ATLANTIC LINES (PHILIPPINES), INC. 54.11 PALMER - ASIA, INC. PALMER FIRE & SECURTIY 53.63 PAN MALAYAN EXPRESS, INC. 94.49 PAN MALAYAN EXPRESS INC. 232.42 PEOPLE'S AIR CARGO AND WAREHOUSE CO. INC. 834.36 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE LONG DISTANCE TELEPHONE COMPANY

RESOLUTION 214.50 881.85 CfA Case No. 9536 180.48 Page 48 of 95 824.64 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 124.64 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE PORTS AUTHORITY 9.79 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 18.15 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 26,796.77 PHILIPPINE PORTS AUTHORITY 157.58 PHILIPPINE PORTS AUTHORITY 1 548.58 PHILIPPINE SECURillES CORP. 913.39 PHILIPPINE SKYLANDERS, INC. 1L693.37 PHK ENTERPRISES CORPORATION 725.61 PHK ENTERPRISES CORPORATION 993.55 PHK ENTERPRISES CORPORATION 743.25 PHK ENTERPRISES CORPORATION 956.51 PHK ENTERPRISES CORPORATION 26.79 PHK ENTERPRISES CORPORATION 462.00 PHK ENTERPRISES CORPORATION 159.43 PINIC INTERNATIONAL CORP. 337.50 PRINCE OF JAIPUR BAR & RESTAURANT 15,636.86 QUINONES, LYSANDER B. 372.86 RAMP INSURANCE SERVICES 261.43 RAMP INSURANCE SERVICES 128.01 REGEN ENTERPRISES 160.71 REGEN ENTERPRISES 351.69 REPUBLIC COURIER SERVICES 70.71 RIVIERA GOLF AND COUNTRY CLUB 291.39 RLK RESTAURANT INC. 45.00 RML COURIER EXPRESS INT'L CORP. 91.41 RML COURIER EXPRESS INT'L CORP. 25.71 RML COURIER EXPRESS INT'L CORP. 535.71 RML COURIER EXPRESS INT'L CORP. 302.74 RML COURIER EXPRESS INT'L CORP. 45.95 ROCKWELL LAND CORPRATION 361.26 SAGAWA EXPRESS PHILIPPINES INC. 90.32 SAGAWA EXPRESS PHILIPPINES INC. 396.53 SAGAWA EXPRESS PHILIPPINES INC. 428.57 SAGAWA EXPRESS PHILIPPINES INC. SAGAWA EXPRESS PHILIPPINES INC. SANTIS DELICATESSEN

RESOLUTION 448.56 CTA Case No. 9536 316.20 Page 49 of 95 268.80 470.40 SEKITORI JAPANESE RESTAURANT CO. 270.00 SEKITORI JAPANESE RESTAURANT CO. 432.00 SEKITORI JAPANESE RESTAURANT CO. 298.20 SEKITORI JAPANESE RESTAURANT CO. SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 125.40 SERYNA RESTAURANT 408.60 SERYNA RESTAURANT 120.00 SERYNA RESTAURANT 185.89 SERYNA RESTAURANT 134.40 SERYNA RESTAURANT 201.60 SHERWOOD HILLS GOLF CLUB 139.23 SHINJUKU RAMEN HOUSE 529.64 SHINJUKU RAMEN HOUSE 407.01 SM APPLIANCE CENTER 939.65 SM APPLIANCE CENTER 942.81 SM APPLIANCE CENTER 964.30 SMART COMMUNICATIONS1 INC. 240.00 SMART COMMUNICATIONS INC. 294.64 SMART COMMUNICATIONS INC. 327.32 SONYA GARCIA'S SECRET COTTAGE RESTAURANT 589.29 STA. ELENA GOLF CLUB 867.88 STA. ELENA GOLF CLUB STA. ELENA GOLF CLUB 58.29 STA. ELENA GOLF CLUB 20.89 STAMP WORKS ENTERPRISES 998.40 STARBUCKS COFFEE 859.13 STARSKY'S ENTERTAINMENT, INC. 169,739.08 TAGAYTAY HIGHLANDS 376.07 TAISEI PHILIPPINE CONSTRUCTION, INC. 126.14 TAJIMA YAKINIKU INC. 491.80 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 131.28 TANABE JAPANESE RESTAURANT 172.92 TASTE ARBITERS SOCIETY, INC. CAFE HAVANA- *F 186.75 TAT FILIPINAS GOLF CLUB, INC. 123.21 TAT FILIPINAS GOLF CLUB, INC. 132.60 TAT FILIPINAS GOLF CLUB, INC. 50.36 THE GOOD EARTH TEA ROOM 24.59 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.97 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 410.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 124.82 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.58 THE MANILA SOUTHWOODS GOLF & COUNTRY 193.26 THE MANILA SOUTHWOODS GOLF & COUNTRY 67.05 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 46.97 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY

RESOLUTION 653.57 CTA Case No. 9536 178.80 Page SO of 95 120.54 THE PURPLE OVEN 900.00 TIAN-TIAN HOT POT RESTAURANT TIMBERPRO 82 163.10 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 720.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 12,355.20 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 201.30 FILIPINAS INTERNATIONAL TRANSPO 270.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 328.80 FILIPINAS INTERNATIONAL TRANSPO 688.80 TSUMURA SUSHI BAR & RESTAURANT 262.26 TSUMURA SUSHI BAR & RESTAURANT 42.86 TSUMURA SUSHI BAR & RESTAURANT 42.86 TSUMURA SUSHI BAR & RESTAURANT 42.86 UCC COFFEE CAFE TERRACE 164.09 UNILINK TRAVEL & TOURS, INC. 109.39 UNILINK TRAVEL & TOURS, INC. 108.21 UNILINK TRAVEL & TOURS, INC. 107.57 UNIVERSAL HOLIDAYS, INC. 107.57 UNIVERSAL HOLIDAYS, INC. 108.21 UNIVERSAL HOLIDAYS, INC. 108.21 UNIVERSAL HOLIDAYS, INC. 668.36 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS INC. 161.20 UNIVERSAL HOLIDAYS, INC. 107.46 UNIVERSAL HOLIDAYS INC. 107.25 UNIVERSAL HOLIDAYS INC. 107.46 UNIVERSAL HOLIDAYS INC. 267.86 UNIVERSAL HOLIDAYS INC. 107.25 UNIVERSAL HOLIDAYS INC. 107.46 UNIVERSAL HOLIDAYS INC. 107.46 UNIVERSAL HOLIDAYS INC. 107.36 UNIVERSAL HOLIDAYS, INC. 107.25 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 214.72 UNIVERSAL HOLIDAYS, INC. 53.52 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 107.36 UNIVERSAL HOLIDAYS, INC. 212.58 UNIVERSAL HOLIDAYS, INC. 160.55 UNIVERSAL HOLIDAYS, INC. 501.88 UNIVERSAL HOLIDAYS, INC. 556.09 UNIVERSAL HOLIDAYS, INC. 658.70 UNIVERSAL HOLIDAYS, INC. 557.84 UPTREND STRATEGIC SERVICES, INC. 613.79 UPTREND STRATEGIC SERVICES, INC. 610.30 UPTREND STRATEGIC SERVICES, INC. 330.00 UPTREND STRATEGIC SERVICES, INC. UPTREND STRATEGIC SERVICES, INC. UPTREND STRATEGIC SERVICES, INC. VALUKARGO GROUPAGE SERVICES INC.

RESOLUTION CTA Case No. 9536 Annex F-6-1 VALUKARGO GROUPAGE SERVICES, INC. 606.10 Annex F-7 VIA-VAl RISTORANTE ITALIANO, INC. 410.14 VIA-VAl RISTORANTE ITALIANO, INC. 238.07 VIA-VAl RISTORANTE ITALIANO, INC. 370.07 VIA-VAl RISTORANTE ITALIANO, INC. 505.61 VIA-VAl RISTORANTE ITALIANO, INC. 428.52 VIA-VAl RISTORANTE ITALIANO, INC. 872.14 VIA-VAl RISTORANTE ITALIANO, INC. 387.75 VIA-VAl RISTORANTE ITALIANO, INC. 654.70 VIA-VAl RISTORANTE ITALIANO, INC. 896.30 VILLAMOR, ADONA R. 134.87 VILLAMOR, ADONA R. 593.49 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 WACK WACK GOLF & COUNTRY CLUB 732.32 WACK WACK GOLF & COUNTRY CLUB WAREHOUSE MANAGEMENT AND TRADE DEVELOPME 27.86 NT SERVICES INC WATERFRONT CEBU CITY HOTEL 12,843.62 WATERFRONT CEBU CITY HOTEL 197.40 WESTWIND HOLDINGS CORPORATION 409.20 WIDE WIDE WORLD EXPRESS CORP. 114.91 WILLS INTERNATIONAL SALES CORPORATION 9.82 WINS INTERNATIONAL MANILA BRANCH 773.52 YELLOW CAB PIZZA 48.00 YUMEYA-KIHEI JAPANESE RESTAURANT 196.07 BUREAU OF CUSTOMS 280.50 BUREAU OF CUSTOMS 951.00 BUREAU OF CUSTOMS BUREAU OF CUSTOMS 40,579.00 MITSUI & CO. LTD. 866.00 BUREAU OF CUSTOMS 500.00 AAI BUSINESS PRO. INC. ACESTAR INTERNATIONAL SERVICES CORP. 1,163.00 ADRIANO JR. CORP. 10,949.00 AIR-CLEAN SYSTEMS INC. ALBA INTERNATIONAL INC. 818.99 ALVA COMPUTER AND PHOTOCOPY SERVICES 476.57 ARAI, SATORU ARISTOCRAT RESTAURANT 74.16 ASIAN TERMINALS INCORPORATED 267.86 ASIAN TERMINALS INCORPORATED 286.98 BAN GOZA CORP. 144.64 BANKSIDE RESTAURANT GROUP INC. 349.71 BEARD PAPA PHILS INC. 118.29 BISTRO AUSTRALIANO CORP. 775.92 BLUE ANGEL KARAOKE BAR 775.92 BOOL, KRISTINE ZARASPE 126.21 BPI/MS INSURANCE CORPORATION 480.30 BRAVO ALABANG INC. BUSINESS STATISTICS MONITOR 53.57 BUSINESS STATISTICS MONITOR 666.12 540.00 42.24 443.68 235.75 219.43 163.93

RESOLUTION 99.73 CTA Case No. 9536 943.37 52.18 CANLUBANG GOLF CLUB 225.34 CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 53.04 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 391.80 CANLUBANG GOLF CLUB 718.93 CANLUBANG GOLF CLUB 472.80 CLUB COCO ENTERTAINMENT SERVICES INC. 369.92 CLUB CREA, INC. 202.68 COBADIZ ENTERPRISES INC. 24.11 COBADIZ ENTERPRISES, INC. 52.20 COFFEE MASTERS, INC. 303.26 CONSCIOUS PALATE FOOD 54.66 CREATIVE CUISINE INC. 192.67 CREPES BRETONNES CORP. 179.40 CULINARY EVENTS INC. 44.57 CULINARY EVENTS, INC. DELIFRANCE 686.77 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 441.22 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP.

RESOLUTION 955.05 CTA Case No. 9536 202.04 202.04 Page 53 of 95 386.40 754.80 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 255.61 EXPRESS (PHILS) CORP. 810.00 DIRECTORIES PHILIPPINES CORPORATION 682.56 DIRECTORIES PHILIPPINES CORPORATION 212.16 DUSIT HOTEL NIKKO 355.29 DUSIT HOTEL NIKKO 313.20 DUSIT HOTEL NIKKO 583.93 DUSIT HOTEL NIKKO DUSIT HOTEL NIKKO 724.41 DUSIT HOTEL NIKKO 264.00 EAST ASIA ROYALE HOTEL 849.24 FATMAN ENTERPRISES 240.00 FLAMINGO BAR & RESTAURANT 7,813.32 FUJI XEROX PHILIPPINES PHILIPPINE FUJI XEROX 29 400.00 CORP. 292.80 FURUSATO JAPANESE RESTAURANT 112.80 GEMINI TRANSPORT SERVICES 339.12 GEMINI TRANSPORT SERVICES 396.36 GEMINI TRANSPORT SERVICES 268.32 GEMINI TRANSPORT SERVICES 522.79 GLOBAL FUKUJIN CORP. 131.20 GOLD ROCKWELL INC. HATSU HANA-TEl 93.16 HATSU HANA-TEl HATSU HANA-TEl 365.04 HATSU HANA-TEl HERBENCH (SUYEN CORP) 122.97 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 442.50 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 25.71 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 64.29 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 204.48 IPPON YARI RAMEN HOUSE 139.66 ISLAND PHOTO CENTER INC. 325.89 ISLAND PHOTO CENTER INC. 149.52 IZAKAYA KAPPO TSUKUI RESTAURANT 317.31 IZAKAYA KAPPO TSUKUI RESTAURANT 46.07 IZAKAYA KAPPO TSUKUI RESTAURANT 214.37 J.POON & SONS CORP 141.96 JAO DENNIS C. 38.57 JOLLIBEE FOODS CORPORATION 2 400.00 KASHMIR FOODS CORP. 350.89 KIKUFUJI JAPANESE RESTAURANT 171.43 KODAK EXPRESS 55.68 KYUMA, KEUI 64.29 LANDMARK CORPORATION 107.05 LUK FOO 350.89 MADAMBA, ANGELITA C. MADAMBA, ANGELITA C. MADAMBA, ANGELITA C. MADAMBA, ANGELITA C.

RESOLUTION 64.29 CTA Case No. 9536 564.00 Page 54 of 95 44.40 558.00 MADAMBA ANGELITA C. 839.97 MAKATI SHANGRI-LA MANILA 248.40 MAKATI SHANGRI-LA MANILA MAKATI SHANGRI-LA MANILA 23.57 MAKATI SHANGRI-LA MANILA 432.00 MAKATI SHANGRI-LA MANILA 432.00 MANILA GOLF & COUNTRY CLUB 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY MANILA INTERNATIONAL AIRPORT AUTHORITY 50.42 MANILA INTERNATIONAL AIRPORT AUTHORITY 54.00 MANILA PENINSULA HOTEL 44.82 MANILA PENINSULA HOTEL 61.51 MANILA PENINSULA HOTEL 437.11 MAX'S RESTAURANT (GLORIETTA) 398.66 MERCURY FREIGHT INTERNATIONAL INC. 586.82 MERCURY FREIGHT INTERNATIONAL INC. 692.70 MILLENIUM ACCESS CORPORATION 761.25 MILLENIUM ACCESS CORPORATION 377.50 MILLENIUM ACCESS CORPORATION 617.14 MOL LOGISTICS PHILIPPINES, INC. 617.14 MULTI-TECH RESOURCES, INC. 684.00 MULTI-TECH RESOURCES, INC. 630.86 NESIC PHILS. INC. NEW KALIN PUB HOUSE 311.14 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC 295.08 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 695.36 INC 581.36 NIKO NIKO FOOD SERVICE 460.90 NORA PEOLINO ENTERPRISES 751.62 NORA PEOLINO ENTERPRISES 709.08 NORA PEOLINO ENTERPRISES 141.36 NORA PEOLINO ENTERPRISES 137.88 NORTH PARK NOODLE HOUSE INC. 782.48 NORTH PARK NOODLE HOUSE INC. 841.81 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 625.67 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 988.90 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 750.16 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 476.40 ORIENT FREIGHT INTERNATIONAL, INC. ORIENT FREIGHT INTERNATIONAL, INC. 53.57 PAN MALAYAN EXPRESS, INC. 473.57 PEKING GARDEN 176.05 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 173.55 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 179.19 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE PORTS AUTHORITY 16.79 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 18.18 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32

RESOLUTION 62.32 CTA case No. 9536 254 664.00 Page 55 of 95 949.56 737.42 PHILIPPINE PORTS AUTHORITY 755.55 PHILIPPINE SECURillES CORP. 884.96 PHILSTAFF MANAGEMENT SERVICES INC. PHK ENTERPRISES CORPORATION 72.33 PHK ENTERPRISES CORPORATION 145,440.00 PHK ENTERPRISES CORPORATION PIZZA HUT-HEAD OFFICE 318.00 PLAZA ISABELLE REALTY, INC. 612.86 PORT NET LOGISTICS INC. 252.21 POWER LAB 782.10 PRINCE OF JAIPUR BAR & RESTAURANT 302.60 PRINCE OF JAIPUR BAR & RESTAURANT RIVIERA GOLF AND COUNTRY CLUB 73.77 RML COURIER EXPRESS INT'L CORP. 60.34 RML COURIER EXPRESS INT'L CORP. 32.14 RML COURIER EXPRESS INT'L CORP. 97.86 RML COURIER EXPRESS INT'L CORP. 214.97 ROASTERS PHILS. INC. KENNY ROGERS ROASTERS 540.21 SAGAWA EXPRESS PHILIPPINES INC. 356.75 SAGAWA EXPRESS PHILIPPINES INC. 1,285.71 SANTIS DELICATESSEN 514.29 SAVE MONEY TRADING, INC. 105.00 SERVIAM UNLIMITED, INC. 506.40 SERYNA RESTAURANT 60.00 SERYNA RESTAURANT 90.00 SERYNA RESTAURANT 141.96 SHINJUKU RAMEN HOUSE 512.24 STA. ELENA GOLF CLUB 735.21 STA. ELENA GOLF CLUB 704.01 STA. ELENA GOLF CLUB 100.56 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 865.96 STA. ELENA GOLF CLUB 609.09 STA. ELENA GOLF CLUB 89.28 STA. ELENA GOLF CLUB 15.75 STAMP WORKS ENTERPRISES 90.00 STARBUCKS COFFEE 205.20 SUGI MAKATI 407.14 TAGAYTAY HIGHLANDS 407.14 TAGAYTAY HIGHLANDS 885.25 TANABE JAPANESE RESTAURANT 393.44 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 647.88 TANABE JAPANESE RESTAURANT 590.16 TANABEJAPANESERESTAURANT 237.86 TANABE JAPANESE RESTAURANT 737.70 TANABE JAPANESE RESTAURANT 866.16 TANABE JAPANESE RESTAURANT 344.57 TAT FILIPINAS GOLF CLUB, INC. 207.48 TERIYAKI BOY RESTAURANT 45.48 THE MANILA SOUTHWOODS GOLF & COUNTRY 618.08 THE MANILA SOUTHWOODS GOLF & COUNTRY

RESOLUTION 107.14 CTA Case No. 9536 119.06 Page 56 of 95 100.06 281.94 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 108.50 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.18 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 22.25 THE MANILA SOUTHWOODS GOLF & COUNTRY 107.14 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 53.58 THE MANILA SOUTHWOODS GOLF & COUNTRY 271.93 THE MANILA SOUTHWOODS GOLF & COUNTRY TOYO BUSINESS VENTURESJ INC. 2_L580.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 24t_797.70 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 21.43 FILIPINAS INTERNATIONAL TRANSPO 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS INC. 106.29 UNILINK TRAVEL & TOURS INC. 105.54 UNIVERSAL HOLIDAYS INC. 105.54 UNIVERSAL HOLIDAYS, INC. 157.82 UNIVERSAL HOLIDAYS INC. 105.21 UNIVERSAL HOLIDAYS, INC. 105.21 UNIVERSAL HOLIDAYS, INC. 104.04 UNIVERSAL HOLIDAYS, INC. 103.93 UNIVERSAL HOLIDAYS, INC. 103.93 UNIVERSAL HOLIDAYS, INC. 740.36 UNIVERSAL HOLIDAYS1 INC. 103.93 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 157.02 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS, INC. 104.68 UNIVERSAL HOLIDAYS INC. 104.68 UNIVERSAL HOLIDAYS, INC. 156.86 UNIVERSAL HOLIDAYS, INC. 501.88 UNIVERSAL HOLIDAYS INC. 81.96 UPTREND STRATEGIC SERVICES, INC. 558.05 VHC SPECIALTY FOODS 492.64 VIA-VAl RISTORANTE ITALIANO, INC. 213.91 VIA-VAl RISTORANTE ITALIANO_L INC. 487.93 VIA-VAl RISTORANTE ITALIANO, INC. 331.77 VIA-VAl RISTORANTE ITALIANO, INC. 540.96 VIA-VAl RISTORANTE ITALIANO, INC. 300.00 VIA-VAl RISTORANTE ITALIANO, INC. 300.00 VILLAREAL DENTAL CLINIC 92.68 VILLAREAL DENTAL CLINIC 27.86 WACK WACK GOLF & COUNTRY CLUB 555.54 WACK WACK GOLF & COUNTRY CLUB 908.57 WACK WACK GOLF & COUNTRY CLUB 116.36 WACK WACK GOLF & COUNTRY CLUB 193.93 YOSHINOYA CENTURY PACIFIC INC. ZAMBOANGA RESTAURANT

RESOLUTION CTA Case No. 9536 Annex F-7-1 (no name indicated per schedule) 621.00 Annex F-8 (no name indicated per schedule) 844.00 (no name indicated per schedule) 735.00 (no name indicatedper schedule) 487.00 (no name indicated per schedule) 629.00 (no name indicated per schedule) 424.00 (no name indicated per schedule) 640.00 AAI BUSINESS PRO. INC. 1 266.78 AAI BUSINESS PRO. INC. 978.38 AAI BUSINESS PRO. INC. 1 056.56 AAI BUSINESS PRO. INC. 1102.43 AAI BUSINESS PRO. INC. 520.04 ACESTAR INTERNATIONAL SERVICES CORP. 654.05 ACESTAR INTERNATIONAL SERVICES CORP. 450.65 ACESTAR INTERNATIONAL SERVICES CORP. 267.55 ACESTAR INTERNATIONAL SERVICES CORP. 648.00 AIR-CLEAN SYSTEMS, INC. 160.71 AKITAYA JAPANESE RESTAURANT 408.75 ALBA INTERNATIONAL INC. 714.92 ALBA INTERNATIONAL INC. 351.75 ALVA COMPUTER AND PHOTOCOPY SERVICES 1,500.00 ALVA COMPUTER AND PHOTOCOPY SERVICES 1,092.86 ALVA COMPUTER AND PHOTOCOPY SERVICES 423.21 ALVA COMPUTER AND PHOTOCOPY SERVICES 803.57 AM SERVICES CO.,INC. 1 779.44 AM SERVICES CO.,INC. 3,558.88 AM SERVICES CO. INC. 1,779.44 ASIAN TERMINALS INCORPORATED 338.16 ASIAN TERMINALS INCORPORATED 1,352.64 ASIAN TERMINALS INCORPORATED 1 352.64 ASIAN TERMINALS INCORPORATED 1,352.64 ASIAN TERMINALS INCORPORATED 338.16 ASPAC INTERNATIONAL, INC. 510.80 AZUMA-YA RESTAURANT 161.88 AZUMA-YA RESTAURANT 127.52 AZUMA-YA RESTAURANT AZUMA-YA RESTAURANT 70.13 BISTRO AUSTRALIANO CORP. 116.88 BLUE ANGEL KARAOKE BAR 543.25 BLUE ANGEL KARAOKE BAR 792.00 BLUE ANGEL KARAOKE BAR 540.00 BLUE ANGEL KARAOKE BAR 720.00 BPI/MS INSURANCE CORPORATION 408.00 BPI/MS INSURANCE CORPORATION 4,141.50 BURGERS AND BEYOND CORP. 2,440.80 BUSINESS STATISTICS MONITOR 492.17 BUSINESS STATISTICS MONITOR 403.28 BUSINESS STATISTICS MONITOR 752.36 CANLUBANG GOLF CLUB 424.50 CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 32.10 CANLUBANG GOLF CLUB 10.71 26.79 1,113.34

RESOLUTION 2 059.82 CTA Case No. 9536 1948.59 116.57 CANLUBANG GOLF CLUB 140.58 CANLUBANG GOLF CLUB 1,649.51 CANLUBANG GOLF CLUB 287.57 CANLUBANG GOLF CLUB 792.00 CARPET INNOVATOR 465.00 CLUB COCO ENTERTAINMENT SERVICES, INC. 100.29 CLUB CREA, INC. 1 617.46 CONSCIOUS PALATE FOOD COTTON CLUB MANILA 2 846.54 DASSAD WAREHOUSING & PORT SERVICES INC. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 4,070.15 EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 1,210.62 EXPRESS _(PHILSJ CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS _(PHILSJ CORP. 2,524.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 497.10 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 788.80 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 4 027.02 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 255.93 EXPRESS _{PHILSl CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS _(PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 1,_379.98 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 3,769.22 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 271.55 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 202.04 EXPRESS (PHILS) CORP. 202.04 202.04 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILSJ CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS _(PHILSJ CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS _(PHILSJ CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DIRECTORIES PHILIPPINES CORPORATION DIRECTORIES PHILIPPINES CORPORATION DIRECTORIES PHILIPPINES CORPORATION

RESOLUTION 105.86 CTA Case No. 9536 827.14 Page 59 of 95 678.30 200.36 DIRECTORIES PHILIPPINES CORPORATION 1,276.28 D'RACEL'S GARMENT 638.14 DUSIT HOTEL NIKKO 198.18 EAST ASIA ROYALE HOTEL 495.60 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 106.80 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 499.20 EDDO-KOI ENTERPRISES 648.00 EDSA SHANGRI-LA MANILA 586.80 EDSA SHANGRI-LA MANILA 657.70 EDSA SHANGRI-LA MANILA 193.29 ESCANOBA VENTURES, INC. ESCANOBA VENTURES INC. 97.93 FAMOUS PACIFIC FORWARDING PHILS., INC. 94.39 FIREHOUSE 202.92 FIREHOUSE 272.28 FIREHOUSE 84.26 FIRST FOODS 133.93 FIRST FOODS 116.99 FIRST IMPERIAL CARG01 INC. FLAMINGO BAR & RESTAURANT 853.20 3,960.00 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 384.95 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 129.40 GEMINI TRANSPORT SERVICES 1 719.61 GLOBAL FUKUJIN CORP. 1,329.44 GLOBAL FUKUJIN CORP. 1,400.70 GLOBE TELECOM, INC. 1,028.30 GLOBE TELECOM, INC. 1,218.87 GLOBE TELECOM_L INC. 1,596.93 GLOBE TELECOM, INC. 1_L404.92 GLOBE TELECOM, INC. 1,135.49 GLOBE TELECOM_L INC. 2,031.19 GLOBE TELECOM, INC. 1,512.26 GLOBE TELECOM, INC. 1,256.83 GLOBE TELECOM_L INC. 540.91 GLOBE TELECOM, INC. 1,473.97 GLOBE TELECOM INC. 1,847.37 GLOBE TELECOM_L INC. 954.29 GLOBE TELECOM INC. 720.95 GLOBE TELECOM INC. 621.59 GLOBE TELECOM_L INC. GLOBE TELECOM INC. 74.68 GLORIA MARIS SHARKS FIN RESTAURANT GOLDEN ARCHES DEV'T CORP. MCDONALD'S COASTAL 41.04 MALL 573.09 GOLDEN ARCHES DEV'T CORP. MCDONALD'S COASTAL 504.56 MALL 104.57 HATSU HANA-TEl HATSU HANA-TEl 82.35 HAYATO JAPANESE RESTAURANT 568.93 HAYATO JAPANESE RESTAURANT 1,061.79 INFINffi CLUB & RESTAURANT INFINffi CLUB & RESTAURANT

RESOLUTION 184.48 CTA Case No. 9536 802.80 Page 60 of 95 365.04 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 50.35 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 918.31 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1,157.52 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 186.21 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 93.11 IZAKAYA KAPPO TSUKDI RESTAURANT 157.93 IZAKAYA KAPPO TSUKDI RESTAURANT 93.11 IZAKAYA KAPPO TSUKDI RESTAURANT 91.97 IZAKAYA KAPPO TSUKDI RESTAURANT 93.11 IZAKAYA KAPPO TSUKDI RESTAURANT 139.66 IZAKAYA KAPPO TSUKDI RESTAURANT 224.40 IZAKAYA KAPPO TSUKIJI RESTAURANT 1440.00 JIMSY CORPORATION JOBSTREET.COM PHILIPPINES INC. 15.64 JOLLIBEE FOODS CORPORATION 244.37 KAISHU 397.10 KAISHU 3,780.00 KDDI PHILIPPINES CORPORATION 207.00 KIKUFUJI JAPANESE RESTAURANT 108.00 KUHKAI JAPANESE SEAFOOD RESTAURANT 132.47 KULINARYA GLOBAL CORPORATION 537.89 LA TIENDA 607.17 LA TIENDA 2,646.42 LANDMARK CORPORATION 2/981.68 LANDMARK CORPORATION 2,384.35 LANDMARK CORPORATION 188.40 LIYIMEN SEAFOOD RESTAURANT CORP. 1,746.34 L'OPERA RISTORANTE ITALIANO 497.92 LUCULLUS GOURMET PRODUCTS CORP. 108.21 LUK FOO 900.00 MAC TYCOON MARKETING - BRANCH LANDMARK CORPORATION 11.44 MAGBIRAY PRESS INC. 2,892.86 MAGBIRAY PRESS INC. 1 071.43 MAKATI SHANGRI-LA MANILA 861.25

RESOLUTION 326.40 CTA Case No. 9536 232.80 Page 61 of 95 186.75 1,995.84 MAKATI SHANGRI-LA MANILA 953.40 MAKATI SHANGRI-LA MANILA 111.00 MAKATI SHANGRI-LA MANILA 455.40 MAKATI SHANGRI-LA MANILA 422.40 MAKATI SHANGRI-LA MANILA 131,261.18 MAKATI SHANGRI-LA MANILA 3,103.27 MAKATI SHANGRI-LA MANILA 3,111.26 MAKATI SHANGRI-LA MANILA 3,682.46 MANAGEN DEVELOPMENT CORPORATION MANILA ELECTRIC COMPANY 23.57 MANILA ELECTRIC COMPANY 23.57 MANILA ELECTRIC COMPANY 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 432.00 MANILA GOLF & COUNTRY CLUB 76.80 MANILA GOLF & COUNTRY CLUB 76.68 MANILA INTERNATIONAL AIRPORT AUTHORITY 1423.80 MANILA PENINSULA HOTEL 1,518.64 MANILA PENINSULA HOTEL 1 006.45 MANILA WATER COMPANY INC. 558.00 MANILA WATER COMPANY_L INC. 761.44 MANILA WATER COMPANY INC. 1 070.46 MARRIOTT HOTEL CEBU CITY 128.57 MERCURY FREIGHT INTERNATIONAL INC. 269.25 MILLENIUM ACCESS CORPORATION 693.43 MILLENIUM ACCESS CORPORATION 1 047.90 MILLENIUM ACCESS CORPORATION 1 047.90 MILLENIUM ACCESS CORPORATION 1,314.79 MIROF RESOURCES, INC 1,047.90 MIROF RESOURCES, INC 1,152.69 MIROF RESOURCES, INC 1,152.69 MIROF RESOURCES, INC 633.75 MIROF RESOURCES, INC 369.64 MIROF RESOURCES INC 617.14 MIYABE INTL. MANAGEMENT CORP. 617.14 MIYABE INT'L. MANAGEMENT CORP. 332.47 MULTI-TECH RESOURCES, INC. 279.40 MULTI-TECH RESOURCES1 INC. 2,550.00 MYB FOODS NET INC. 250.07 MYB FOODS NET INC. NESIC PHILS. INC. 606.21 NEW CORE TOWN CORPORATION NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 625.93 INC 1171.78 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC 310.20 NIPPON EXPRESS PHILIPPINES 638.17 NONKI JAPANESE RESTAURANT 709.08 NORA PEOLINO ENTERPRISES 496.36 NORA PEOLINO ENTERPRISES 444.24 NORA PEOLINO ENTERPRISES NYK LOGISTICS (PHILIPPINES) INC.

RESOLUTION 1,309.22 CTA Case No. 9536 832.47 1,093.91 OCEAN-LINK CONTAINER TERMINALS CENTER INC. 399.66 OCEAN-LINK CONTAINER TERMINALS CENTER_L INC. OCEAN-LINK CONTAINER TERMINALS CENTER INC. 1,935.10 OCEAN-LINK CONTAINER TERMINALS CENTER INC. 1,258.72 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. OCEAN-LINK CONTAINER TERMINALS CENTER INC. 306.96 OISHINBOU RESTAURANT 351.43 ORCHARD GOLF & COUNTRY CLUB 347.14 ORCHARD GOLF & COUNTRY CLUB 342.86 ORCHARD GOLF & COUNTRY CLUB 351.43 ORCHARD GOLF & COUNTRY CLUB ORDOFOOD ENTERPRISES INC. 53.57 ORIENT FREIGHT INTERNATIONAL, INC. 868.86 PAN MALAYAN EXPRESS, INC. 1_L054.92 PAN MALAYAN EXPRESS, INC. PAN MALAYAN EXPRESS, INC. 51.11 PAN MALAYAN EXPRESS, INC. 1140.43 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1_L656.43 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3 948.61 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,153.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2 464.67 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,688.16 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,006.62 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,210.07 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2/321.26 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 178.14 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,221.01 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1/264.51 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 808.62 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,430.22 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1_L154.42 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3,840.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 520.96 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 807.37 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 260.48 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 717.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 921.42 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 181.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 3 893.64 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,144.34 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 180.49 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,920.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,238.78 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2_L989.98 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 2,257.82 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1,088.47 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1_1659.87 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 4,578.18 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 1 691.40 1_L120.96 2,983.97 1920.00 2,272.57

RESOLUTION 2,318.94 CTA Case No. 9536 174.95 33.25 Page 63 of 95 93.49 62.32 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 5.10 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 249.29 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 155.81 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 717.26 PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY 2,483.80 PHILIPPINE PORTS AUTHORITY 467.31 PHILIPPINE PORTS AUTHORITY 731.90 PHK ENTERPRISES CORPORATION PHK ENTERPRISES CORPORATION 1,348.78 PHK ENTERPRISES CORPORATION 2,318.44 PHK ENTERPRISES CORPORATION 1,356.11 PHK ENTERPRISES CORPORATION PHK ENTERPRISES CORPORATION 600.81 PHK ENTERPRISES CORPORATION 2,479.33 PHK ENTERPRISES CORPORATION PHK ENTERPRISES CORPORATION 943.69 PHK ENTERPRISES CORPORATION 1,362.65 PHK ENTERPRISES CORPORATION 1,798.09 PHK ENTERPRISES CORPORATION 1 504.84 PHK ENTERPRISES CORPORATION 1 574.56 PHK ENTERPRISES CORPORATION 1628.92 PHK ENTERPRISES CORPORATION PRYCE PLAZA 94.11 QUICK & FAST INTERNATIONAL LOGISTICS INC 752.40 RACCMAN ENTERPRISES 2 533.93 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 167.06 RIVIERA GOLF AND COUNTRY CLUB 421.29 RML COURIER EXPRESS INTL CORP. SAGAWA EXPRESS PHILIPPINES INC. 12.86 210.06

RESOLUTION 424.69 CTA Case No. 9536 517.82 Page 64 of 95 449.11 105.11 SAGAWA EXPRESS PHILIPPINES INC. 4,974.64 SAGAWA EXPRESS PHILIPPINES INC. 4,974.64 SAGAWA EXPRESS PHILIPPINES INC. 4,974.64 SANGO THE BURGER MASTER 132.60 SAVE MONEY TRADING INC. SAVE MONEY TRADING INC. 180.00 SAVE MONEY TRADING, INC. 747.81 SCHWARZWALDER RESTAURANT 587.79 SEA QUEST INTERNATIONAL FREIGHT FORWARDERS 846.00 INC. 450.00 SEKITORI JAPANESE RESTAURANT CO. SEKITORI JAPANESE RESTAURANT CO. 90.00 SERYNA RESTAURANT 126.00 SERYNA RESTAURANT 336.00 SERYNA RESTAURANT 828.00 SERYNA RESTAURANT 188.40 SERYNA RESTAURANT 255.41 SERYNA RESTAURANT 218.04 SERYNA RESTAURANT 218.04 SERYNA RESTAURANT 1,054.29 SHERWOOD HILLS GOLF CLUB 548.57 SHERWOOD HILLS GOLF CLUB 163.93 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 2 571.43 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 2 571.43 SHINJUKU RAMEN HOUSE 2 571.42 SKYWATCH SECURITY SERVICES 164.14 SKYWATCH SECURITY SERVICES 168.43 SKYWATCH SECURITY SERVICES 589.29 SM KENKO SAUNA CORP. 589.29 SM MART, INC. MAKATI 3,600.00 STA. ELENA GOLF CLUB 19,791.60 STA. ELENA GOLF CLUB 784.29 SYCIP, GORRES, VELAYO & CO. 205.80 SYCIP, GORRES VELAYO & CO. 380.38 TACHIBANA INC 1,953.93 TACHIBANA INC 407.14 TACHIBANA INC 737.70 TAGAYTAY HIGHLANDS 885.25 TAGAYTAY HIGHLANDS 590.16 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 590.16 TANABE JAPANESE RESTAURANT 1 043.80 TANABE JAPANESE RESTAURANT 1 327.87 TANABE JAPANESE RESTAURANT 1 327.87 TANABE JAPANESE RESTAURANT 1,327.87 TANABE JAPANESE RESTAURANT 665.40 TANABE JAPANESE RESTAURANT 737.70 TANABE JAPANESE RESTAURANT 691.39 TANABE JAPANESE RESTAURANT 422.88 TANABE JAPANESE RESTAURANT TAT FILIPINAS GOLF CLUB, INC. TERIYAKI BOY RESTAURANT

RESOLUTION 299.52 CTA Case No. 9536 1,082.40 145.18 THE G-2 CHEF GROUP COMPANY INC. 171.00 THE LANGROUD CORP. 1,229.25 THE MANILA SOUTHWOODS GOLF & COUNTRY 186.96 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 28.56 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 110.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 178.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 254.05 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 28.68 THE MANILA SOUTHWOODS GOLF & COUNTRY 1193.41 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 497.11 THE MANILA SOUTHWOODS GOLF & COUNTRY TKKK RESTAURANT 35.35 TOYO BUSINESS VENTURES INC. 240.60 TOYO BUSINESS VENTURES INC. 165.60 TRADEMERK CONCEPTS, INC. 508.80 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 300.21 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 3,072.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,380.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. ~296.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 5,814.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 3,340.44 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 4,170.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1 848.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 4,146.00 FILIPINAS INTERNATIONAL TRANS PO UCC COFFEE CAFE TERRACE 1,380.00 UCC COFFEE CAFE TERRACE 136.31 UNILINK TRAVEL & TOURS, INC. 66.95 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.42 UNILINK TRAVEL & TOURS, INC. 85.71 UNIVERSAL HOLIDAYS, INC. 64.29 UNIVERSAL HOLIDAYS, INC. 104.57 104.57

RESOLUTION 104.57 CTA Case No. 9536 611.89 Page 66 of 95 103.39 103.71 UNIVERSAL HOLIDAYS, INC. 103.71 UNIVERSAL HOLIDAYS INC. 103.39 UNIVERSAL HOLIDAYS INC. 103.18 UNIVERSAL HOLIDAYS, INC. 103.18 UNIVERSAL HOLIDAYS INC. 103.18 UNIVERSAL HOLIDAYS INC. 103.18 UNIVERSAL HOLIDAYS INC. 1,629.21 UNIVERSAL HOLIDAYS INC. 2,617.07 UNIVERSAL HOLIDAYS1 INC. UNIVERSAL HOLIDAYS, INC. 51.86 UNIVERSAL HOLIDAYS, INC. 149.30 UNIVERSAL HOLIDAYS, INC. 298.60 UNIVERSAL HOLIDAYS, INC. 1,125.33 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. UNIVERSAL HOLIDAYS, INC. 24.83 UNIVERSAL HOLIDAYS, INC. 297.96 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 2,951.70 UNIVERSAL HOLIDAYS, INC. 137.68 UPTREND STRATEGIC SERVICES, INC. 820.88 VHC SPECIALTY FOODS INC. 317.04 VIA-VAl RISTORANTE ITALIANO INC. 636.43 VIA-VAl RISTORANTE ITALIANO INC. 892.18 VIA-VAl RISTORANTE ITALIANO, INC. 965.25 VIA-VAl RISTORANTE ITALIANO, INC. 717.75 VIA-VAl RISTORANTE ITALIANO, INC. 345.32 VIA-VAl RISTORANTE ITALIANO, INC. 559.82 VIA-VAl RISTORANTE ITALIANO, INC. 502.66 VIA-VAl RISTORANTE ITALIANO, INC. 264.00 VIA-VAl RISTORANTE ITALIANO, INC. 289.34 VIA-VAl RISTORANTE ITALIANO, INC. 617.57 VIA-VAl RISTORANTE ITALIANO, INC. 832.08 VIA-VAl RISTORANTE ITALIANO, INC. 300.00 VIA-VAl RISTORANTE ITALIANO, INC. 300.00 VILLAREAL DENTAL CLINIC 900.00 VILLAREAL DENTAL CLINIC 723.54 VILLAREAL DENTAL CLINIC 607.50 VIVA MANILA CLUB-THEATER & KTV RESTAURANT INC. 325.18 WACK WACK GOLF & COUNTRY CLUB 913.39 WACK WACK GOLF & COUNTRY CLUB WACK WACK GOLF & COUNTRY CLUB 40,500.00 WAREHOUSE MANAGEMENT AND TRADE DEVELOPME NT SERVICES INC 40,050.00 WAREHOUSE MANAGEMENT AND TRADE DEVELOPME 3 861.12 NT SERVICES INC 120.54 WCL SOLUTIONS (PHIL.) CORPORATION 180.00 YAMAZAKI RAMEN HOUSE & GROCERY 207.64 YAMAZAKI RAMEN HOUSE & GROCERY 964.29 YAMAZAKI RAMEN HOUSE & GROCERY YOSHIKAIE YUZURU

RESOLUTION CTA Case No. 9536 Annex F-9 YOSHINOYA CENTURY PACIFIC INC. 106.18 YOSHINOYA CENTURY PACIFIC INC. 86.79 A & B KIM HOC FOOD CORP 286.80 AAI BUSINESS PRO. INC. 749.69 AAI BUSINESS PRO. INC. 871.98 AAI BUSINESS PRO. INC. 805.13 ACESTAR INTERNATIONAL SERVICES CORP. 308.30 AO CONTAINER TERMINAL, INC. 30.43 ADENIP, INC 941.42 AIR-CLEAN SYSTEMS, INC. 160.71 AIR-CLEAN SYSTEMS INC. 160.71 ALBA INTERNATIONAL INC. 452.34 ALBA INTERNATIONAL INC. 688.93 ALVA COMPUTER AND PHOTOCOPY SERVICES 707.14 ARRA'S FINE DINING, INC. 347.68 ASIAN TERMINALS INCORPORATED 338.16 ASIAN TERMINALS INCORPORATED 338.16 AVT PROPERTIES INCORPORATED 96.43 AZUMA-YA RESTAURANT 94.73 BUINZA DE MANILA 765.60 BISTRO AUSTRALIANO CORP. 963.86 BLUE ANGEL KARAOKE BAR 576.00 BLUE ANGEL KARAOKE BAR 516.00 BLUE ANGEL KARAOKE BAR 372.00 BLUE ANGEL KARAOKE BAR 508.29 BPI/MS INSURANCE CORPORATION 144.00 BPI/MS INSURANCE CORPORATION 53.85 BPI/MS INSURANCE CORPORATION 53.85 BULLETS & ARROWS SALOON 393.64 BULLETS & ARROWS SALOON 396.32 BUSINESS STATISTICS MONITOR 491.79 BUSINESS STATISTICS MONITOR 201.64 BUSINESS STATISTICS MONITOR 403.29 BUSINESS STATISTICS MONITOR 212.25 BUSINESS STATISTICS MONITOR 327.86 BUSINESS STATISTICS MONITOR 424.50 C2B2INCORPORATED 89.46 CALIFORNIA PIZZA KITCHEN 69.60 CANLUBANG GOLF CLUB 34.71 CANLUBANG GOLF CLUB 419.38 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 272.14 CANLUBANG GOLF CLUB 82.29 CANLUBANG GOLF CLUB 584.92 CANLUBANG GOLF CLUB 14.10 CARDCRAFT PHILIPPINES 60.00 CARDCRAFT PHILIPPINES 60.00 CARGOHAUS, INC. 272.76 CASA SAVOIA CORP. 964.29 CASINO BAR 210.75 CINDERELLA MKTG. CORP 508.52 CmFASHION SPECIALTY STORES, INC. 58.82

RESOLUTION 109.82 CTA Case No. 9536 965.89 720.00 Page 68 of 95 927.69 563.96 CLOSE TIES CORPORATION 583.38 CLUB COCO ENTERTAINMENT SERVICESL INC. CLUB CREA, INC. 3.60 CORPORATE APPAREL INC. DASSAD WAREHOUSING & PORT SERVICES INC. 3.60 DASSAD WAREHOUSING & PORT SERVICES INC. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 366.94 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 460.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 559.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 479.76 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 582.17 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 814.13 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS _(PHILSl CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 727.14 EXPRESSiPHILSl CORP. 514.29 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 105.86 EXPRESS (PHILSJ CORP. 105.86 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 105.86 EXPRESS (PHILS) CORP. 572.38 DIAZ, CARYLL CHARMAINE L. 532.80 DIRECTORIES PHIUPPINES CORPORATION 396.20 DIRECTORIES PHIUPPINES CORPORATION 638.14 DIRECTORIES PHIUPPINES CORPORATION 678.00 DUSIT HOTEL NIKKO DUSIT HOTEL NIKKO 50.40 EAST ASIA ROYALE HOTEL 126.00 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 876.00 EDSA SHANGRI-LA MANILA 139.20 EDSA SHANGRI-LA MANILA 342.54 EDSA SHANGRI-LA MANILA 885.60 EDSA SHANGRI-LA MANILA 43.88 EDSA SHANGRI-LA MANILA ELITE GARMENTS INTERNATIONA~ INC. 26.79 ESCANOVA VENTURES INC. EVER COMMONWEALTH CENTER INC. FASHION AISLE BOUTIQUE

RESOLUTION 489.32 CTA Case No. 9536 165.54 Page 69 of 95 367.93 248.14 FIREHOUSE 281.40 FIREHOUSE 198.21 FIREHOUSE 435.60 FIREHOUSE 237.60 FISH &CO. 719.19 FLAMINGO BAR & RESTAURANT 975.35 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 289.08 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 375.00 GAUD! RESTAURANT MANAGEMENT INC. 590.16 GAUD! RESTAURANT MANAGEMENT INC. 567.94 GAUD! RESTAURANT MANAGEMENT INC. 745.07 GENERATION 2000 CO. INC. (SM MEGAMALL- BRANCH) 514.73 GLOBAL FUKUJIN CORP. 886.63 GLOBE TELECOM, INC. 797.44 GLOBE TELECOM INC. 957.04 GLOBE TELECOM INC. 570.82 GLOBE TELECOM INC. 796.70 GLOBE TELECOM INC. 769.74 GLOBE TELECOM, INC. 422.46 GLOBE TELECOM INC. 924.64 GLOBE TELECOM INC. 414.64 GLOBE TELECOM INC. 834.64 GLORIA MARIS SHARKS FIN RESTAURANT GO GOONG BAR & RESTAURANT 19.29 GO GOONG BAR & RESTAURANT 322.34 GOLDEN ABC, INC 431.36 GOLDEN ARCHES DEV'T CORP. MCDONALD'S COASTAL MALL 67.20 GOURMET & WINE EXPERTS INC. 250.02 GUERNICA'S 745.71 HATSU HANA-TEl 872.14 HATSU HANA-TEl 918.31 INFINm CLUB & RESTAURANT 719.76 INFINm CLUB & RESTAURANT 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 45.77 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 393.92 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 187.75 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 719.76 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 71.79 IPPON YARI RAMEN HOUSE 133.93 IPPON YARI RAMEN HOUSE

RESOLUTION 100.71 CTA Case No. 9536 186.21 Page 70 of 95 139.66 106.07 IPPON YARI RAMEN HOUSE 232.77 IZAKAYA KAPPO TSUKIJI RESTAURANT 232.77 IZAKAYA KAPPO TSUKIJI RESTAURANT 139.66 IZAKAYA KAPPO TSUKIJI RESTAURANT 239.61 IZAKAYA KAPPO TSUKIJI RESTAURANT 46.71 IZAKAYA KAPPO TSUKIJI RESTAURANT 93.84 IZAKAYA KAPPO TSUKIJI RESTAURANT 642.12 JAGUAR BAR & K1V 617.68 JOLLIBEE 168.62 KABUKI PLACE RESTAURANT KAISHU 85.71 KANYOEN RESTAURANT CORPORATION 219.21 KIKUFUJI JAPANESE RESTAURANT 712.07 KINGSCROW REALTY CORPORATION 820.23 L' INCONTRO 449.66 LA TIENDA LA TIENDA 33.20 LA TIENDA 21.38 LANDMARK CORPORATION 132.86 LANDMARK CORPORATION 120.00 LGC FOODS INCORPORATED 27.75 LOGISTICSPLUS SERVICES INC. 215.28 MADAMBA ANGELITA C. 69.11 MADISON SHOPPING PLAZA INC. 203.57 MADISON SQUARE 96.43 MAGBIRAY PRESS, INC. 818.27 MAGRACIA, MARY ANN C. 182.14 MAJOR SHOPPING MANAGEMENT CORP. SM MEGAMALL 433.20 MAKATI GOLF CLUB 920.28 MAKATI SHANGRI-LA MANILA 755.62 MAKATI SHANGRI-LA MANILA 23.57 MAKATI SHANGRI-LA MANILA 23.57 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 77.14 MANILA GOLF & COUNTRY CLUB 432.00 MANILA HOTEL 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 54.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 76.74 MANILA PENINSULA HOTEL 192.78 MANILA PENINSULA HOTEL 861.79 MANILA SOUTHERN ASSOCIATES, INC 951.73 MANILA WATER COMPANY1 INC. 712.68 MANILA WATER COMPANY, INC. 557.14 MANILA WATER COMPANY, INC. 278.57 MANNA KOREA GARDEN RESTAURANT 144.62 MARKED DOWN VALUE RETAILERS, INC. 43.29 MARKET STRATEGIC FIRM, INC. 417.21 MARY GRACE FOODS INC. 85.61 MAX'S KITCHEN, INC. MEG COUTURE

RESOLUTION 385.18 CTA Case No. 9536 428.57 75.00 MEG COUTURE 288.00 MERCADO MARICEL 0. 288.00 MERCANTILE STORES GROUP INC 261.86 MERCURY FREIGHT INTERNATIONAL INC. 451.76 MERCURY FREIGHT INTERNATIONAL INC. 528.75 METRO MANILA SHOPPING MECCA CORP. 194.57 MEY LIN BISTRO 943.11 MILLENIUM ACCESS CORPORATION 943.11 MILLENIUM ACCESS CORPORATION 227.46 MIROF RESOURCES, INC 103.93 MIROF RESOURCES, INC 617.14 MISATO JAPANESE RESTAURANT 617.14 MQF SPECIAL1Y FOODS INC. 617.14 MULTI-TECH RESOURCES, INC. 521.22 MULTI-TECH RESOURCES, INC. 463,910.20 MULTI-TECH RESOURCES, INC. 900.00 MYB FOODS NET INC. NEC CORP. MANILA BRANCH 61.07 NESIC PHILS. INC. 347.14 NEW BOMBAY FOODS, INC. 416.40 NEW HATCHIN TRADING CORPORATION 900.00 NEW KALIN PUB HOUSE NEW SACHI KARAOKE CLUB INCORPORATED 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC 311.13 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 177.86 INC 108.00 NIKO NIKO FOOD SERVICE 655.95 NIPPON EXPRESS PHILIPPINES 273.24 NIPPON EXPRESS PHILIPPINES 349.09 NIPPON EXPRESS PHILIPPINES 921.80 NONKI JAPANESE RESTAURANT 808.35 NORA PEOLINO ENTERPRISES 319.09 NORA PEOLINO ENTERPRISES 661.45 NORA PEOLINO ENTERPRISES 613.45 OCEAN-LINK CONTAINER TERMINALS CENTER, INC. 351.43 OLIVAR, DORLISA V. 908.48 ORCHARD GOLF & COUNTRY CLUB 429.42 ORCHARD GOLF & COUNTRY CLUB 448.93 ORCHARD GOLF & COUNTRY CLUB ORCHARD GOLF & COUNTRY CLUB 49.82 PAN MALAYAN EXPRESS, INC. 786.22 PAN MALAYAN EXPRESS, INC. 245.36 PEKING GARDEN 358.43 PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC. 1,920.00 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY PHILIPPINE PORTS AUTHORI1Y 93.49 PHILIPPINE PORTS AUTHORI1Y 124.64 PHILIPPINE PORTS AUTHORI1Y 62.32 PHILIPPINE PORTS AUTHORI1Y 62.32

RESOLUTION 62.32 CTA Case No. 9536 62.32 Page 72 of 95 62.32 PHILIPPINE PORTS AUTHORITY 3.41 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 28.59 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 124.64 PHILIPPINE PORTS AUTHORITY 93.49 PHILIPPINE PORTS AUTHORITY 192.86 PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY 32.14 POLYTHREAD INDUSTRY, INC. 354.60 POWER PHOTO CORP. 354.60 QUICK & FAST INTERNATIONAL LOGISTICS INC 344.11 QUICK & FAST INTERNATIONAL LOGISTICS INC 244.71 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 116.43 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 261.43 RAFFCO INTERNATIONAL TRADING CORP. 224.64 REGEN ENTERPRISES 302.14 REPUBLIC COURIER SERVICES 179.46 RIVIERA GOLF AND COUNTRY CLUB 652.50 ROSE & GRACE RESTAURANT (Main) 166.86 RUSTAN MARKETING SPECIALIST INC. SAGAWA EXPRESS PHILIPPINES INC. 41.00 SAGAWA EXPRESS PHILIPPINES INC. 535.29 SAMIRO, INC. SANTA FE RESTAURANT 60.00 SEKITORI JAPANESE RESTAURANT CO. 522.27 SERYNA RESTAURANT 120.00 SERYNA RESTAURANT 244.20 SERYNA RESTAURANT 418.50 SERYNA RESTAURANT 424.80 SERYNA RESTAURANT SERYNA RESTAURANT 99.00 SERYNA RESTAURANT 120.00 SERYNA RESTAURANT 576.60 SHERWOOD HILLS GOLF CLUB 834.00 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 218.04 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 840.00 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 522.86 SHOPPES MANILA INC. 569.14 SKYWATCH SECURITY SERVICES 469.70 SM KENKO SAUNA CORP. 2,571.43 SOPHIA LOUISE CORPORATION 210.00 STA. ELENA GOLF CLUB 968.46 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 589.29 STORES SPECIALISTS INC. 589.29 SUGI MAKATI 60.21 243.78

RESOLUTION 539.85 CTA case No. 9536 426.60 452.27 Page 73 of 95 686.90 407.14 TACHIBANA INC 407.14 TACHIBANA INC 235.71 TACHIBANA INC 590.16 TAGAYTAY HIGHLANDS 977.70 TAGAYTAY HIGHLANDS 364.80 TAGAYTAY HIGHLANDS 590.16 TAJIMA YAKINIKU INC. 622.20 TANABE JAPANESE RESTAURANT TANABE JAPANESE RESTAURANT 53.57 TANABE JAPANESE RESTAURANT 35.35 TANABE JAPANESE RESTAURANT 373.39 TANABE JAPANESE RESTAURANT 35.36 THE FABRIC WAREHOUSE 773.34 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 398.27 THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 373.39 THE MANILA SOUTHWOODS GOLF & COUNTRY 53.57 THE MANILA SOUTHWOODS GOLF & COUNTRY 156.86 THE MANILA SOUTHWOODS GOLF & COUNTRY 169.93 THE MANILA SOUTHWOODS GOLF & COUNTRY 93.60 THE REAL AMERICAN DOUGHNUT CO. INC. 339.14 TIAN-TIAN HOT POT RESTAURANT 150.00 TIAN-TIAN HOT POT RESTAURANT 384.24 TNT EXPRESS WORLDWIDE 467.05 TOYOTA MAKATI, INC. 127.20 TOYOTA MAKATI, INC. 149.01 TRANSMODAL INTERNATIONAL, INC. 134.40 TRANSORIENT CONTAINER TERMINAL SERVICES 21.43 TSUMURA SUSHI BAR & RESTAURANT 21.43 TSUMURA SUSHI BAR & RESTAURANT 42.86 UCC COFFEE CAFE TERRACE 42.86 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 148.98 UNILINK TRAVEL & TOURS, INC. 99.64 UNILINK TRAVEL & TOURS, INC. 455.04 UNILINK TRAVEL & TOURS, INC. 886.82 UNIVERSAL HOLIDAYS, INC. 98.57 UNIVERSAL HOLIDAYS, INC. 452.04 UNIVERSAL HOLIDAYS, INC. 97.61 UNIVERSAL HOLIDAYS INC. UNIVERSAL HOLIDAYS INC. UNIVERSAL HOLIDAYS INC. UNIVERSAL HOLIDAYS INC.

RESOLUTION CTA case No. 9536 Annex F-9-1 UNIVERSAL HOLIDAYS, INC. 100.82 Annex F-10 UNIVERSAL HOLIDAYS, INC. 151.23 UNIVERSAL HOLIDAYS1 INC. 151.23 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 915.64 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS INC. 151.23 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS INC. 149.79 UPTREND STRATEGIC SERVICES, INC. 551.26 UPTREND STRATEGIC SERVICES1 INC. 660.47 UPTREND STRATEGIC SERVICES, INC. 601.85 UPTREND STRATEGIC SERVICES INC. 608.83 URAMESHI-YA RESTAURANT 300.00 VHC SPECIALTY FOODS INC. VIA-VAl RISTORANTE ITALIANO, INC. 50.89 VIA-VAl RISTORANTE ITALIANO, INC. 780.81 VIA-VAl RISTORANTE ITALIANO, INC. 807.32 VIA-VAl RISTORANTE ITALIANO, INC. 165.00 VIA-VAl RISTORANTE ITALIAN01 INC. 380.68 VIA-VAl RISTORANTE ITALIANO, INC. 776.68 VIA-VAl RISTORANTE ITALIANO INC. 528.59 VIA-VAl RISTORANTE ITALIANO INC. 491.46 VIA-VAl RISTORANTE ITALIAN01 INC. 809.68 VIA-VAl RISTORANTE ITALIANO INC. 265.18 VILLAREAL DENTAL CLINIC 390.70 VILLAREAL DENTAL CLINIC 300.00 VILLAREAL DENTAL CLINIC 300.00 VILLMAN COMPUTER SYSTEMS (WEST) INC. V-STORE 300.00 AYALA VIVA MANILA CLUB-THEATER & KTV RESTAURANT INC. 449.36 WACK WACK GOLF & COUNTRY CLUB 677.57 WATERFRONT CEBU CITY HOTEL 993.21 YAMAZAKI RAMEN HOUSE & GROCERY 450.87 YELLOW CAB PIZZA YELLOW CAB PIZZA 92.68 YOSHINOYA CENTURY PACIFIC INC. 97.50 YOSHINOYA CENTURY PACIFIC INC. 50.36 YOSHINOYA CENTURY PACIFIC INC. 65.57 ZARA CONCEPTS, INC. 117.75 241.71 (no name indicated per schedulel 148.88 718.00 AAI BUSINESS PRO. INC. 992.94 AAI BUSINESS PRO. INC. 932.08 AAI BUSINESS PRO. INC. 981.93 ABACUS BOOK & CARD CORP 34.85 AKITAYA JAPANESE RESTAURANT 178.93 AKITAYA JAPANESE RESTAURANT 516.96 AKITAYA JAPANESE RESTAURANT 293.57 ALBA INTERNATIONAL INC. 453.21 ALBA INTERNATIONAL INC. 272.25 ALBA INTERNATIONAL INC. 396.00

RESOLUTION 729.11 CTA Case No. 9536 176.79 Page 75 of 95 318.21 247.50 ALVA COMPUTER AND PHOTOCOPY SERVICES 186.21 ALVA COMPUTER AND PHOTOCOPY SERVICES 380.36 ALVA COMPUTER AND PHOTOCOPY SERVICES 281.68 AMICI FOODSERVICE VENTURE INC. 251.79 AMICI FOODSERVICE VENTURE INC. 284.04 AMICI FOODSERVICE VENTURE INC. 205.07 AMICI FOODSERVICE VENTURE INC. 153.64 AMICI FOODSERVICE VENTURE INC. 417.00 AMICI FOODSERVICE VENTURE INC. 338.16 ANDOKS LITSON CORPORATION 338.16 ANSON EMPORIUM CORP. (LANDMARK) 338.16 ANSON'S EMPORIUM CORP. 278.14 ASIAN TERMINALS INCORPORATED ASIAN TERMINALS INCORPORATED 83.89 ASIAN TERMINALS INCORPORATED 591.09 AUTOMATIC APPLIANCES INC. 472.29 BAKER FRESH FOODS PHILIPPINES_L INC. 696.00 BISTRO AUSTRALIANO CORP. 403.28 BLUE ANGEL KARAOKE BAR 376.18 BLUE ANGEL KARAOKE BAR BUSINESS STATISTICS MONITOR 67.93 BUSINESS STATISTICS MONITOR 424.50 BUSINESS STATISTICS MONITOR 327.86 BUSINESS STATISTICS MONITOR BUSINESS STATISTICS MONITOR 48.69 CANLUBANG GOLF CLUB 85.71 CANLUBANG GOLF CLUB 866.07 CANLUBANG GOLF CLUB 13.93 CANLUBANG GOLF CLUB 17.14 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 202.50 CASINO BAR 600.00 CLUB CREAL INC. 264.00 CLUB CREA, INC. 417.86 COOLMATE CORPORATION 288.27 CULINARY EVENTS_L INC. 903.15 DASSAD WAREHOUSING & PORT SERVICES INC. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 708.22 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 885.64 EXPRESS (PHILSl CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS. {PHILSl CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILSl CORP.

RESOLUTION 7.20 CTA Case No. 9536 Page 76 of 95 33.60 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 157.75 EXPRESS (PHILS) CORP. 458.96 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 181.01 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS. {PHILSl CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS {PHILSl CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS {PHILSl CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 756.55 EXPRESS (PHILSJ CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS {PHILSJ CORP. DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 274.65 EXPRESS (PHILS) CORP. 177.20 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 420.94 EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 105.86 105.86 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 210.00 EXPRESS (PHILS) CORP. 300.00 763.20 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 417.86 EXPRESS (PHILSJ CORP. 417.86 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 241.07 EXPRESS {PHILSl CORP. 638.14 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 638.14 EXPRESS {PHILSl CORP. 638.14 DHL EXPRESS (PHIUPPINES) CORP. DHL WORLDWIDE 852.00 EXPRESS (PHILS) CORP. DIRECTORIES PHIUPPINES CORPORATION 79.20 DIRECTORIES PHIUPPINES CORPORATION 905.36 DMD PRINTING SERVICES CORPORATION 236.25 DMD PRINTING SERVICES CORPORATION 375.00 D'RACEL'S GARMENT 118.80 EAST ASIA ROYALE HOTEL 331.80 EAST ASIA ROYALE HOTEL 277.20 EAST ASIA ROYALE HOTEL E to COPYiiii) CORPORATION DIGITAL PLUS CORP. E to COPY (III) CORPORATION DIGITAL PLUS CORP. E to COPY (III) CORPORATION DIGITAL PLUS CORP. EDSA SHANGRI to LA MANILA FATMAN ENTERPRISES FILSTAR DISTRIBUTORS CORPORATION FIREHOUSE FLAMINGO BAR & RESTAURANT FURUSATO JAPANESE RESTAURANT UKI CORPORATION FURUSATO JAPANESE RESTAURANT UKI CORPORATION FURUSATO JAPANESE RESTAURANT UKI CORPORATION

RESOLUTION 317.15 CTA Case No. 9536 317.15 Page 77 of 95 356.79 317.14 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 217.50 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 219.11 FURUSATO JAPANESE RESTAURANT LIKI CORPORATION FURUSATO JAPANESE RESTAURANT LIKI CORPORATION 16.07 GAINFUL MERIT BUSINESS INC. 882.90 GAINFUL MERIT BUSINESS1 INC. 485.35 GENERAL PHOTO EXPRESS GLOBE TELECOM, INC. 6.89 GLOBE TELECOM_L INC. 633.92 GLOBE TELECOM, INC. 557.15 GLOBE TELECOM, INC. 787.93 GLOBE TELECOM, INC. 785.06 GLOBE TELECOM, INC. GLOBE TELECOM, INC. 18.73 GLOBE TELECOM_L INC. 805.70 GLOBE TELECOM, INC. 862.69 GLOBE TELECOM, INC. 793.07 GLOBE TELECOM, INC. GLOBOTEL MOBILE LINKSl INC. 92.25 GOLDEN ARCHES DEV'T CORP. MC DONALD'S COASTAL MALL 54.32 GOLDEN PLATE RESTAURANT CORP. 69.64 GOLDILOCKS BAKESHOP 22.71 GRAPPA'S RISTORANTE 618.75 598.32 HATSU HANA to TEl 841.21 HYATr HOTEL & CASINO MANILA 322.80 HYATT HOTEL & CASINO MANILA 1,074.48 802.80 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 365.04 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 93.11 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 139.66 IZAKAYA KAPPO TSUKUI RESTAURANT 93.11 IZAKAYA KAPPO TSUKUI RESTAURANT 186.21 IZAKAYA KAPPO TSUKUI RESTAURANT 93.11 IZAKAYA KAPPO TSUKUI RESTAURANT 139.66 IZAKAYA KAPPO TSUKUI RESTAURANT 325.88 IZAKAYA KAPPO TSUKUI RESTAURANT 36.00 IZAKAYA KAPPO TSUKUI RESTAURANT 600.00 JAECUB CARGO SURVEYING SERVICES 413.64 JOBS DB PHILIPPINES INC. 171.43 KAYA RESTAURANT KAYA KOREAN RESTAURANT 445.38 KINGSCROW REALTY CORPORATION 297.47 KISAKURA JAPANESE RESTAURANT 876.50 KOREA GARDEN INC. 37.71 LA TIENDA 240.43 406.39 LAI to LAI MART 126.21 469.92 LANDMARK CORPORATION LE COQ AU VIN, INC. LGC FOODS INCORPORATED L'OPERA RISTORANTE ITALIANO

RESOLUTION 572.53 CTA Case No. 9536 64.12 214.29 446.64 L'OPERA RISTORANTE ITALIANO 364.80 LYDIA'S LECHON Q.C. INC. 492.00 MAGBIRAY PRESS, INC. 235.20 264.48 MAKATI SHANGRI to LA MANILA MAKATI SHANGRI to LA MANILA 23.57 MAKATI SHANGRI to LA MANILA 23.57 MAKATI SHANGRI to LA MANILA 23.57 MAKATI SHANGRI to LA MANILA 432.00 72.51 MANILA GOLF & COUNTRY CLUB 872.40 MANILA GOLF & COUNTRY CLUB 102.72 MANILA GOLF & COUNTRY CLUB 675.54 MANILA INTERNATIONAL AIRPORT AUTHORITY 825.99 MANILA PENINSULA HOTEL 705.93 MANILA PENINSULA HOTEL 312.00 MANILA PENINSULA HOTEL 615.00 MANILA WATER COMPANY, INC. 236.25 MANILA WATER COMPANY, INC. 288.00 MANILA WATER COMPANY, INC. 288.00 MARK DAVIES INTERNATIONAL CORP. 507.00 MASAS FILIPINO CUISINE 346.61 MASAS FILIPINO CUISINE 688.61 MERCURY FREIGHT INTERNATIONAL INC. 439.50 MERCURY FREIGHT INTERNATIONAL INC. 94.82 MILLENIUM ACCESS CORPORATION 617.14 MILLENIUM ACCESS CORPORATION 617.14 MILLENIUM ACCESS CORPORATION 790.71 MILLENIUM ACCESS CORPORATION 912.00 MQF SPECIALTY FOODS INC. 754.80 MULTI to TECH RESOURCES, INC. 311.14 MULTI to TECH RESOURCES, INC. 295.07 NEW HATCHIN TRADING CORPORATION NEW KALIN PUB HOUSE 295.07 NEW KALIN PUB HOUSE 108.00 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 108.00 INC 381.21 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 77.14 INC 309.75 226.44 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 361.61 INC 364.76 NIPPON EXPRESS PHILIPPINES 351.43 NIPPON EXPRESS PHILIPPINES 361.89 NONKI JAPANESE RESTAURANT 643.52 NORTH PARK NOODLES 445.58 NYK LOGISTICS (PHILIPPINES) INC. 2 394.25 NYK LOGISTICS (PHILIPPINES) INC. OISHINBOU RESTAURANT ORCHARD GOLF & COUNTRY CLUB ORCHARD GOLF & COUNTRY CLUB ORCHARD GOLF & COUNTRY CLUB ORIENT FREIGHT INTERNATIONAL, INC. ORIENT FREIGHT INTERNATIONAL, INC. PEOPLE'S AIR CARGO AND WAREHOUSE CO., INC.

RESOLUTION 58.64 erA case No. 9536 11.08 Page 79 of 95 24.00 85.29 PEOPLE'S AIRPORT SERVICES CORP. 235.92 PERMAISURI LIMITED CORP. 4 446.09 PHILIPPINE AIRLINES 186.96 PHILIPPINE AIRLINES 93.49 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 124.64 PHILIPPINE LONG DISTANCE TELEPHONE COMPANY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 828.59 PHILIPPINE PORTS AUTHORITY 658.89 PHILIPPINE PORTS AUTHORITY 971.11 PHILIPPINE PORTS AUTHORITY 870.00 PHILSTAFF MANAGEMENT SERVICES INC. 487.20 PHK ENTERPRISES CORPORATION 729.17 PHK ENTERPRISES CORPORATION 278.57 PLAYER'S KARAOKE 236.89 QUICK & FAST INTERNATIONAL LOGISTICS INC 3,406.80 RAF INTERNATIONAL FORWARDING (PHILS.) INC. 119.69 RED RIBBON BAKESHOP 405.07 RED RIBBON BAKESHOP INC. 153.92 REPUBLIC COURIER SERVICES 417.38 REPUBLIC COURIER SERVICES 2 935.71 REPUBLIC COURIER SERVICES 12.86 RISE! BUSINESS VENTURES INC. 260.20 RLK RESTAURANT, INC. 559.73 ROBIN SONS SUPERMARKET CORP. 385.80 RUSTAN COFFEE CORPORATION 656.10 SEA PALACE RESTAURANT 423.00 SEAHAWK TRANSPORT, INC. 337.50 SERYNA RESTAURANT SERYNA RESTAURANT 269.40 SERYNA RESTAURANT SERYNA RESTAURANT 483.77 SEVEN RED DIAMOND CORP. TANABE JAPANESE 218.04 RESTAURANT 569.14 SEVEN RED DIAMOND CORP. TANABE JAPANESE 200.04 RESTAURANT 315.00 SHERWOOD HILLS GOLF CLUB 210.00 SHIAWASE BAR & RESTAURANT M.K. KIKAKU CO. 196.07 SHINJUKU RAMEN HOUSE SM KENKO SAUNA CORP. 48.43 SM KENKO SAUNA CORP. 589.29 SONYA GARCIA'S SECRET COTTAGE RESTAURANT 589.29 SPARKLE HOLIDAYS & TRAVEL CORP. STA. ELENA GOLF CLUB 19.39 STA. ELENA GOLF CLUB 14.57 STAMP WORKS ENTERPRISES 750.00 STAMP WORKS ENTERPRISES 296.79 STEAK ROOM CONCEPTS INC. 118.13 SUPERVALUE INC. SM Supermarket SUPERVALUE INC. SM Supermarket

RESOLUTION 1,714.29 erA case No. 9536 3,781.13 291.49 SUSHI KAPPO KOBIKI to CHO INC. 408.48 355.54 SYCIP GORRES, VELAYO & CO. 1,769.18 TACHIBANA INC 407.14 TACHIBANA INC 285.94 TACHIBANA INC TAGAYTAY HIGHLANDS 17.68 TAGAYTAY HIGHLANDS 497.13 THE LANGROUD CORP. THE MANILA SOUTHWOODS GOLF & COUNTRY 35.36 THE MANILA SOUTHWOODS GOLF & COUNTRY 355.18 THE MANILA SOUTHWOODS GOLF & COUNTRY 696.90 THE MANILA SOUTHWOODS GOLF & COUNTRY 1,615.14 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 70.71 THE MANILA SOUTHWOODS GOLF & COUNTRY 350.36 THE PURPLE OVEN CORPORATION TNT EXPRESS WORLDWIDE 93.60 TOYOTA MAKATI INC. 525.61 TOYOTA MAKATI, INC. 138.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 3 216.00 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO 1 200.00 TRITO CYMA GREEK ESTIATORIO CORP 107.68 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS INC. 57.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 96.42 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNIVERSAL HOLIDAYS, INC. 100.82 UNIVERSAL HOLIDAYS, INC. 99.32 UNIVERSAL HOLIDAYS, INC. 97.50 UNIVERSAL HOLIDAYS, INC. 97.50 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS INC. 96.86 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 145.29 UNIVERSAL HOLIDAYS, INC. 96.86 UNIVERSAL HOLIDAYS, INC. 95.68 UNIVERSAL HOLIDAYS INC. 915.64 UNIVERSAL HOLIDAYS INC. 95.68 UNIVERSAL HOLIDAYS, INC. 143.52 UNIVERSAL HOLIDAYS INC. 267.86 UNIVERSAL HOLIDAYS INC. 189.86 UNIVERSAL HOLIDAYS, INC. 142.39 UNIVERSAL HOLIDAYS INC. 94.93

RESOLUTION CfA Case No. 9536 Annex F-10-1 UNIVERSAL HOLIDAYS, INC. 142.39 Annex F-11 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS1 INC. 94.93 UNIVERSAL HOLIDAYS, INC. 141.59 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 94.93 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS INC. 93.00 UNIVERSAL HOLIDAYS, INC. 93.00 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS INC. 94.39 UNIVERSAL HOLIDAYS INC. 94.39 UNIVERSAL HOLIDAYS INC. 92.68 UNIVERSAL HOLIDAYS INC. 139.02 UNIVERSAL HOLIDAYS INC. 939.64 UNIVERSAL HOLIDAYS INC. 267.86 UNIVERSAL HOLIDAYS INC. 945.64 UNIVERSAL HOLIDAYS INC. 939.64 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 803.57 UNIVERSAL HOLIDAYS, INC. 42.86 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 91.93 UNIVERSAL HOLIDAYS, INC. 92.68 UNIVERSAL HOLIDAYS, INC. 67.26 UNIVERSAL HOLIDAYS, INC. 90.75 UNIVERSAL HOLIDAYS, INC. 94.40 UPTREND STRATEGIC SERVICES, INC. 577.15 UPTREND STRATEGIC SERVICES, INC. 636.54 UPTREND STRATEGIC SERVICES INC. 642.11 UPTREND STRATEGIC SERVICESL INC. 521.48 URAMESHI to YA RESTAURANT 426.00 URAMESHI to YA RESTAURANT 220.39 VIA to VAl RISTORANTE ITALIANO_L INC. 489.70 VIA to VAl RISTORANTE ITALIANO INC. 326.46 VIA to VAl RISTORANTE ITALIANO INC. 363.00 VIA to VAl RISTORANTE ITALIANO INC. 953.46 WACK WACK GOLF & COUNTRY CLUB 1,457.14 WAREHOUSE MANAGEMENT AND TRADE DEVELOPME NT SERVICES INC 40,050.00 WAZEN JAPANESE RESTAURANT & BAR, INC. 586.80 WHOLESOME FOODS INCORPORATED 204.32 YAMAZAKI RAMEN HOUSE & GROCERY 157.50 YAMAZAKI RAMEN HOUSE & GROCERY 90.00 YOSHINOYA CENTURY PACIFIC INC. 127.29 YOSHINOYA CENTURY PACIFIC INC. 98.88 (no name indicated per schedule) 609.00 (no name indicated per schedule) 873.00 ftJo name indicated per schedule) 348.00 (no name indicated per schedule) 681.00 (no name indicated per schedule) 381.00 #1324 FILMORE1 CORPORATION 200.36

RESOLUTION 951.48 CTA Case No. 9536 984.09 Page 82 of 95 160.71 441.96 AAI BUSINESS PRO. INC. 371.25 AAI BUSINESS PRO. INC. 585.54 AIR-CLEAN SYSTEMS INC. 542.14 AKITAYA JAPANESE RESTAURANT 139.66 AKITAYA JAPANESE RESTAURANT 106.07 ALBA INTERNATIONAL INC. ALVA COMPUTER AND PHOTOCOPY SERVICES 62.32 AMICI FOODSERVICE VENTURE INC. 338.16 ARRA'S FINE DINING, INC. ASIAN TERMINALS INCORPORATED 7.71 ASIAN TERMINALS INCORPORATED 181.11 AZDEN ENTERPRISES 150.63 AZUMA-YA RESTAURANT 166.30 BACCHUS CATERING CORP. 110.55 BANANA LEAF CURRY HOUSE INC. 755.66 BANANA LEAF CURRY HOUSE INC. 792.20 BISTRO AMERICANO (Q.C.) CORP. 321.43 BISTRO AUSTRALIANO CORP. 591.13 BLOOMS 'N' BLOSSOMS 235.71 BLT GREAT FOOD DINE INC. 235.71 BOHOL TROPICS CORPORATION 385.71 BOHOL TROPICS CORPORATION 452.27 BRAVO GOLF CORPORATION 105.84 BRAVO RISTORANTE ITALIANO BURGERS AND BEYOND CORP. 33.96 BUSINESS STATISTICS MONITOR 376.18 BUSINESS STATISTICS MONITOR BUSINESS STATISTICS MONITOR 33.96 BUSINESS STATISTICS MONITOR 376.18 CAMPOS ROSEMARIE E. PAR 5 SNACK BAR 186.00 CAMPOS1 ROSEMARIE E. PAR 5 SNACK BAR 342.00 CAMPOS ROSEMARIE E. PAR 5 SNACK BAR 468.00 CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 61.16 CANLUBANG GOLF CLUB 10.71 CANLUBANG GOLF CLUB 142.54 CANLUBANG GOLF CLUB 393.94 CAPONES BISTRO 90.93 CARPET INNOVATOR 604.07 CASA ARMAS TAPAS BAR Y RESTAURANT 180.00 CASINO BAR 711.72 CHEF LAUDICO BISTRO FILIPINO, INC. 295.39 COFFEE BREWMASTER INC. 1,139.66 COMMONER'S COMMERCIAL 38.28 COMPEX MAKATI, INC. 257.14 CONGO GRILLE 171.21 CONSCIOUS PALATE FOOD 163.39 CONSCIOUS PALATE FOOD 241.29 CONSCIOUS PALATE FOOD 215.03 CREPES BRETONNES CORP. 271.07 CULINARY EVENTS INC. 202.72 196.07

RESOLUTION 444.36 CfA Case No. 9536 357.73 Page 83 of 95 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 835.10 EXPRESS (PHILS) CORP. 364.76 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 525.10 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. 33.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 3.60 EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 310.88 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 638.77 EXPRESS (PHILS) CORP. 234.01 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. 3.60 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 7.20 EXPRESS (PHILS) CORP. 507.85 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 769.43 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 33.60 EXPRESS (PHILS) CORP. 253.04 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 105.86 EXPRESS (PHILS) CORP. 105.86 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 105.86 EXPRESS (PHILS) CORP. 105.86 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 180.00 EXPRESS (PHILS) CORP. 142.61 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 227.22 EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE 85.55 EXPRESS (PHILS) CORP. 85.71 DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DHL EXPRESS (PHILIPPINES) CORP. DHL WORLDWIDE EXPRESS (PHILS) CORP. DIRECTORIES PHILIPPINES CORPORATION DIRECTORIES PHILIPPINES CORPORATION DIRECTORIES PHILIPPINES CORPORATION DIRECTORIES PHILIPPINES CORPORATION DMD PRINTING SERVICES CORPORATION DONG WON RESTAURANT DUSIT THAN! MANILA DUSIT HOTEL NIKKO DY, PETER ERIC S. TOP IDEAS TEMPURA JAPANESE GRILL E.C. TEVES DRY CLEANING & STEAM LAUNDRY

RESOLUTION 208.93 CTA case No. 9536 355.29 Page 84 of 95 638.14 638.14 EAST ASIA ROYALE HOTEL 675.00 EAST ASIA ROYALE HOTEL E-COPY (III) CORPORATION DIGITAL PLUS CORP. 40.80 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 53.40 E-COPY (III) CORPORATION DIGITAL PLUS CORP. 230.36 EDSA SHANGRI-LA MANILA 409.29 EDSA SHANGRI-LA MANILA 339.60 ELECTROWORLD OFFICE SYSTEMS 322.92 ENCHANTING SEAVIEW INC. 246.86 FATMAN ENTERPRISES 344.46 FATMAN ENTERPRISES 162.75 FIREHOUSE 81.43 FIREHOUSE 158.57 FOODPARKS BY RAINTREE INC. 134.79 FRESH N' FAMOUS FOODS INC. 332.14 FRESH N' FAMOUS FOODS INC. 402.86 FRESH N' FAMOUS FOODS INC. 673.93 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 396.43 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 144.64 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 356.79 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 494.85 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 106.61 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 642.55 FURUSATO JAPANESE RESTAURANT UKI CORPORATION 530.67 GAINFUL MERIT BUSINESS, INC. 14,262.00 GAUD! RESTAURANT MANAGEMENT INC. 113 195.22 GAUD! RESTAURANT MANAGEMENT INC. 189.05 GEMINI TRANSPORT SERVICES 754.81 GEMINI TRANSPORT SERVICES 838.56 GERVASIO SECURITY & INVESTIGATION 42.98 GLOBE TELECOM, INC. 783.49 GLOBE TELECOM, INC. 865.07 GLOBE TELECOM, INC. 135.42 GLOBE TELECOM, INC. 153.35 GLOBE TELECOM, INC. 869.52 GLOBE TELECOM, INC. 706.87 GLOBE TELECOM, INC. 828.84 GLOBE TELECOM, INC. 663.97 GLOBE TELECOM, INC. 808.05 GLOBE TELECOM, INC. 726.28 GLOBE TELECOM, INC. 745.12 GLOBE TELECOM, INC. 680.79 GLOBE TELECOM INC. 172.66 GLOBE TELECOM, INC. 780.00 GLORIA MARIS GLORIA MARIS (HH-GM OF FOODS CORP.) 47.79 GO-GOONG BAR & RESTAURANT 128.14 GOLDEN ARCHES DEV'T CORP. MCDONALD'S COASTAL 1,706.29 MALL 484.54 GOLDEN COWRIE NATIVE RESTAURANT GOLDEN SALA RESTAURANT GOOD EARTH CUISINE GROUP INC.

RESOLUTION 106.07 CTA Case No. 9536 857.14 Page 85 of 95 415.94 428.57 GRACE SISTER OF ROSE SEAFOODS RESTAURANT GREAT DEPOT 72.86 GYUMON RESTAURANT 639.64 HATSU HANA-TEl 31,800.00 ICON FOOD CORPORATION 187.67 INFINm CLUB & RESTAURANT 133.34 INTERCONTINENTAL MANILA HOTEL 117.86 INTERLAND RESTAURANT INC. INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 60.00 IPPON YARI RAMEN HOUSE 139.66 IPPON YARI RAMEN HOUSE 93.11 IZAKAYA KAPPO TSUKIJI RESTAURANT 279.91 IZAKAYA KAPPO TSUKIJI RESTAURANT 515.04 IZAKAYA KAPPO TSUKIJI RESTAURANT 36.00 IZAKAYA KAPPO TSUKIJI RESTAURANT 333.79 JAECUB CARGO SURVEYING SERVICES 91.39 JAO DENNIS C. 616.59 JOLLYSETH FOOD CORP 140.64 KAISHU 251.46 KASHMIR FOODS CORP. 90.54 KAYA EXPRESS 46.92 KOPI ROTI INC. 299.94 KORK, INC. 235.17 KURETAKE RESTAURANT 806.35 LA TIENDA 716.57 LA TIENDA CORPORATION 2,117.38 LA TIENDA CORPORATION 221.25 LANDMARK CORPORATION 2,522.76 LANDMARK CORPORATION LANDMARK CORPORATION 90.96 LEAGUE OF CHAMPION FOOD & BEVERAGE CORP 351.96 LESLIE'S TROPICAL VALLEY RESTAURANT_L INC 477.32 L'INCONTRO 126.43 LIPA GRILLE RESTAURANT CO. 938.40 L'OPERA RISTORANTE ITALIANO MADAMBA, ANGELITA C. 67.50 MADAMBA, ANGELITA C. 83.58 MAKATI GOLF CLUB 117.86 MAKATI SHANGRI-LA MANILA 108.10 MAKATI SHANGRI-LA MANILA 1 087.92 MAKATI SHANGRI-LA MANILA 953.28 MANILA GOLF & COUNTRY CLUB 23.57 MANILA GOLF & COUNTRY CLUB 175.71 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA INTERNATIONAL AIRPORT AUTHORITY 432.00 MANILA PENINSULA HOTEL 84.48 MANILA PENINSULA HOTEL 117.72 MANILA PENINSULA HOTEL 144.00 MANILA WATER COMPANY, INC. 961.23

RESOLUTION 166.54 CfA Case No. 9536 183.65 158.32 Page 86 of 95 447.83 107.66 MARJOLINS CORPORATION BUON GIORNO CAFFE AND 147.86 BISTRO MASAS FILIPINO CUISINE 54.96 MASAS FILIPINO CUISINE 288.00 MAXICARE HEALTHCARE CORPORATION 175.58 MAXICARE HEALTHCARE CORPORATION 567.21 MAX'S KITCHEN, INC. 447.11 MCDONALD'S BAUAN 441.32 MERCURY FREIGHT INTERNATIONAL INC. 205.50 METRO MAIN STAR ASIA CORPORATION 750.94 MILLENIUM ACCESS CORPORATION 584.06 MILLENIUM ACCESS CORPORATION 880.71 MILLENIUM ACCESS CORPORATION MILLENIUM ACCESS CORPORATION 66.66 MINUTEMAN PRINTERS INC. 377.14 MINUTEMAN PRINTERS INC. 617.14 MINUTEMAN PRINTERS INC. 617.14 MOL LOGISTICS PHILIPPINES, INC. MORI MORI YAKINIKU REST. 295.07 MULTI-TECH RESOURCES, INC. MULTI-TECH RESOURCES, INC. 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., INC 295.07 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 304.71 INC 304.80 NEXT MOBILE, INC. NEXTEL COMMUNICATIONS PHILS., 606.88 INC 674.35 NHASASHI CORPORATION NHASASHI CORPORATION 74.04 NIPPON EXPRESS PHILIPPINES 1 258.71 NIPPON EXPRESS PHILIPPINES NORTH PARK NOODLES 216.00 NOVA FUSION INC. NUVO BAR & GRILL 351.43 NYK LOGISTICS _{PHILIPPINES) INC. 360.00 ORCHARD GOLF & COUNTRY CLUB 365.36 ORCHARD GOLF & COUNTRY CLUB 696.43 ORCHARD GOLF & COUNTRY CLUB 678.21 PALMER - ASIA INC. PALMER FIRE & SECURITY PAN MALAYAN EXPRESS, INC. 43.82 PAN MALAYAN EXPRESS, INC. 564.52 PASTO CAFE AND BAR, INC. 47.89 PHILIPPINE PIZZA INC. 338.16 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY 62.32 PHILIPPINE PORTS AUTHORITY PHILIPPINE PORTS AUTHORITY 20.05 PHILSTAFF MANAGEMENT SERVICES INC. 920.64 PHILSTAFF MANAGEMENT SERVICES INC. 927.31 PHK ENTERPRISES CORPORATION 2,094.53 PHK ENTERPRISES CORPORATION 620.01 PHK ENTERPRISES CORPORATION 567.51 PLAYER'S KARAOKE 664.29 PRIME BEVERAGE CORPORATION 504.75

RESOLUTION 431.36 CTA case No. 9536 1233.96 Page 87 of 95 321.43 295.08 PRINCE OF JAIPUR BAR & RESTAURANT PRINCE OF JAIPUR BAR & RESTAURANT 61.29 PRYCE PLAZA 373.50 PRYCE PLAZA RED RIBBON BAKESHOP INC. 12.86 REPUBLIC COURIER SERVICES 231.94 RML COURIER EXPRESS INT'L CORP. 250.71 ROASTERS PHILS. INC. KENNY ROGERS ROASTERS 330.00 ROASTERS PHILS. INC. KENNY ROGERS ROASTERS 128.25 ROASTERS PHILS. INC. KENNY ROGERS ROASTERS 495.56 RON UKOKKEI RAMEN HOUSE 170.36 RON UKOKKEI RAMEN HOUSE 45.21 ROYAL YEDANG FOOD AND RESTAURAN1tiNC. 103.52 RUSTAN MARKETING SPECIALIST, INC. 449.46 RUSTAN'S SUPERCENTERS, INC. 122.68 RUSTAN'S SUPERMARKET 107.68 SANGO THE BURGER MASTER 4 974.64 SANGO THE BURGER MASTER 883.20 SAVE MONEY TRADING~_ INC. 128.57 SEKITORI JAPANESE RESTAURANT CO. 871.61 SERYNA RESTAURANT SERYNA RESTAURANT 737.70 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 935.92 SEVEN RED DIAMOND CORP. TANABE JAPANESE RESTAURANT 1,558.24 SEVEN RED DIAMOND CORP. TANABE JAPANESE 159.21 RESTAURANT 61.07 SHAHMAN FOOD AND ENTERTAINMENT CONCEPT, INC. 121.61 SHINJUKU RAMEN HOUSE 335.36 SHINJUKU RAMEN HOUSE 382.93 SHOPWISE 32.09 SM MART, INC. MAKATI 9.62 SM MART, INC. MAKATI 589.29 SM MART, INC. MAKATI 589.29 STA. ELENA GOLF CLUB 589.29 STA. ELENA GOLF CLUB 630.75 STA. ELENA GOLF CLUB 263.57 STA. ELENA GOLF CLUB 411.42 SUSHI KAPPO KOBIKI-CHO, INC. 99.21 SUSHI KAPPO KOBIKI-CHO, INC. 809.27 SUYEN CORPORATION 353.57 TAGAYTAY HIGHLANDS 421.07 TAGAYTAY HIGHLANDS 307.18 TAJIMA YAKINIKU, INC. 522.32 TAN-VY INTERNATIONAL, INC. 214.07 TAT FILIPINAS GOLF CLUB INC. 161.25 TERIYAKI BOY RESTAURANT 85.61 TERIYAKI BOY RESTAURANT 36.96 THE COMPUTER AUTHORITY INC. 88.93 THE DOUGHNUT PEOPLE INC. THE MANILA SOUTHWOODS GOLF & COUNTRY

RESOLUTION 373.39 CTA case No. 9536 113.40 Page 88 of 95 35.36 84.11 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 17.68 THE MANILA SOUTHWOODS GOLF & COUNTRY 2 448.75 THE MANILA SOUTHWOODS GOLF & COUNTRY THE MANILA SOUTHWOODS GOLF & COUNTRY 174.43 THE MANILA SOUTHWOODS GOLF & COUNTRY 485.57 THE S-CLASS CORPORATION TIAN-TIAN HOT POT RESTAURANT 93.60 TNT EXPRESS WORLDWIDE 548.97 TOYOTA MAKATI INC. 114.00 TOYOTA MAKATI INC. TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 420.00 FILIPINAS INTERNATIONAL TRANSPO TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 24,822.00 FILIPINAS INTERNATIONAL TRANSPO 366.02 TRANSORIENT CONTAINER TERMINAL SERVICES 627.90 TSUMURA SUSHI BAR & RESTAURANT 252.33 TSUMURA SUSHI BAR & RESTAURANT 304.73 TSUMURA SUSHI BAR & RESTAURANT 139.82 TSUMURA SUSHI BAR & RESTAURANT 477.64 TSUMURA SUSHI BAR & RESTAURANT 100.32 UMENOYA STA ROSA BRANCH 985.07 UNILINK TRAVEL & TOURS, INC. 42.86 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 21.43 UNILINK TRAVEL & TOURS, INC. 64.29 UNILINK TRAVEL & TOURS, INC. 133.55 UNIVERSAL HOLIDAYS INC. 89.68 UNIVERSAL HOLIDAYS INC. 92.68 UNIVERSAL HOLIDAYS, INC. 67.02 UNIVERSAL HOLIDAYS INC. 173.93 UNIVERSAL HOLIDAYSL INC. 86.97 UNIVERSAL HOLIDAYS, INC. 88.18 UNIVERSAL HOLIDAYS, INC. 87.43 UNIVERSAL HOLIDAYS INC. 131.46 UNIVERSAL HOLIDAYS INC. 88.61 UNIVERSAL HOLIDAYS, INC. 87.64 UNIVERSAL HOLIDAYS, INC. 87.21 UNIVERSAL HOLIDAYS, INC. 87.21 UNIVERSAL HOLIDAYS, INC. 130.82 UNIVERSAL HOLIDAYS, INC. 88.61 UNIVERSAL HOLIDAYS, INC. 133.23 UNIVERSAL HOLIDAYS, INC. UNIVERSAL HOLIDAYS, INC. 2,509.19 UNIVERSAL HOLIDAYS, INC. 88.39 UPPERCRUST CORPORATION 62.68 UPSTAGE BAR AND CAFE UPSTAGE BAR AND CAFE 472.29 UPTREND STRATEGIC SERVICES, INC. 352.29 629.71

RESOLUTION CTA Case No. 9536 Annex F-11-1 UPTREND STRATEGIC SERVICES, INC. 582.05 UPTREND STRATEGIC SERVICES1_ INC. 592.00 UPTREND STRATEGIC SERVICES, INC. 530.76 UPTREND STRATEGIC SERVICES, INC. 697.58 UPTREND STRATEGIC SERVICES, INC. 528.90 URAMESHI-YA RESTAURANT 343.93 URBANO, PACIENCIA G. IZAKAYA TAKESHI-TAKESHI JAPANESE RESTAUR 96.60 VHC SPECIAL1Y FOODS INC. 83.04 VHC SPECIAL1Y FOODS INC. 95.36 VIA-VAl RISTORANTE ITALIANO, INC. 764.89 VIA-VAl RISTORANTE ITALIANO, INC. 513.86 VIA-VAl RISTORANTE ITALIANO, INC. 564.54 VIA-VAl RISTORANTE ITALIANO, INC. 678.86 VIA-VAl RISTORANTE ITALIANO, INC. 380.09 VIA-VAl RISTORANTE ITALIANO,INC. 604.61 VIA-VAl RISTORANTE ITALIANO, INC. 330.00 VIA-VAl RISTORANTE ITALIANO, INC. 302.89 VIA-VAl RISTORANTE ITALIANO, INC. 341.79 VIA-VAl RISTORANTE ITALIANO, INC. 1 531.55 VIREX ENTERPRISES 60.00 WIDE WIDE WORLD EXPRESS CORP. 17.46 YAMAZAKI RAMEN HOUSE & GROCERY 270.00 YAMAZAKI RAMEN HOUSE & GROCERY 292.50 YAMAZAKI RAMEN HOUSE & GROCERY 90.00 YARANONl ERIC N OPOL TABING DAGAT RESTAURANT 636.06 YELLOW CAB PIZZA 105.11 (no name indicated per schedule) 20,530.00 (no name indicated12er schedule) 1,544.00 Input VAT on importations without proofof VATpayment p 44,697.00 "P-4808" to 209,863.00 "P-4812" MITSUI & CO (ASIA PACIFIC) PTE LTD 108,428.00 "P-4848" to 326,617.00 "P-4850" DOW CHEMICAL PACIFIC LIMITED 9,460.00 "P-7036" to 166,925.19 "P-7041" MITSIAM PLASTICS CO LTD 35,976.00 "P-7081" to 20,081.00 "P-7088" MITSIAM PLASTICS CO LTD 214,239.00 "P-14078" to 411111.00 259,886.00 "P-14079" Input VAT on importations with supporting documents per exhibit references but the input VAT amounts cannot be verified from the said documents "P-6959" to "P-6966" "P-6990" to MITSUI & CO (ASIA PACIFIC) PTE LTD "P-6999" MITSUI & CO(ASIA PACIFIC) PTE LTD "P-6990" to PT DNP INDONESIA "P-6999" PT DNP INDONESIA PT DNP INDONESIA "P-14080" to "P-14096" "P-14080" to "P-14096" "P-14080" to

RESOLUTION CTA case No. 9536 "P-14096" PT DNP INDONESIA 488 440.00 "P-14080" to PT DNP INDONESIA 506,253.00 PT DNP INDONESIA 265,043.00 "P-14096" PT DNP INDONESIA 516_L612.00 "P-14080" to BASF SOUTH EAST ASIA PTE LTD 71,899.00 "P-14096" "P-14080" to 18,548.04 22,889.43 "P-14096" 24,112.38 "P-14080" to 20,455.95 21 293.85 "P-14096" 18 839.35 "P-28039" to 1,320.23 "P-28068" 894.64 Input VAT on purchases ofgoods supported by documents other than VAT invoices 24r_700.91 "P-21723" to 1131,103.62 "P-21770" PILIPINAS SHELL PETROLEUM CORP. 3,042.67 "P-21771" to 32_L196.97 "P-21817" PILIPINAS SHELL PETROLEUM CORP. 51,666.67 "P-26146" to 9.55 "P-26226" PILIPINAS SHELL PETROLEUM CORP. 7,272.73 "P-26227" to 775.73 "P-26517" PILIPINAS SHELL PETROLEUM CORP. 1326.09 "P-26227" to 245.45 "P-26517" PILIPINAS SHELL PETROLEUM CORP. 1973.64 "P-26308" to "P-26369" PILIPINAS SHELL PETROLEUM CORP. Input VAT on purchase ofgoods supported by VAT invoice but the input VATamount was not separately indicated "P-47071" ACE HARDWARE Input VAT on purchase ofgoods supported by VAT invoice but without the TIN and address ofpetitioner "P-47245" ALVA COMPUTER AND PHOTOCOPY SERVICES Input VAT on services rendered by non-residents not supported by SIR Form 1600 and the corresponding payment confirmation "P-11238" to "P-11239" AOF ESSENSA LTD Input VAT on services rendered by nonresidents (classified as domestic purchase ofservice per VAT return) supported by SIR Form No. 1600 but without the corresponding payment confirmation "P-50050" to "P-50052" Toyo Marine Co. Ltd. Input VAT on purchases ofservices supported by documents other than VATOR "P-7817" BANK OF THE PHILIPPINE ISLANDS "P-7819" BANK OF THE PHILIPPINE ISLANDS "P-7819" BANK OF THE PHILIPPINE ISLANDS "P-7840" BANK OF THE PHILIPPINE ISLANDS "P-9685" KING GEORGE MEN'S BOUTIQUE "P-13542" to "P-13547" THE MANILA SOUTHWOODS GOLF & COUNTRY "P-13548" to "P-13560" THE MANILA SOUTHWOODS GOLF & COUNTRY "P-13561" to "P-13565" THE MANILA SOUTHWOODS GOLF & COUNTRY "P-13566" to THE MANILA SOUTHWOODS GOLF & COUNTRY

RESOLUTION CTA Case No. 9536 "P-13570" THE MANILA SOUTHWOODS GOLF & COUNTRY 324.00 75.45 "P-13571" to THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 "P-13578" THE MANILA SOUTHWOODS GOLF & COUNTRY 272.73 28,103.18 "P-13577" to THE MANILA SOUTHWOODS GOLF & COUNTRY 221,772.73 1,483.18 "P-13581" GLOBAL TRADE ASIA SERVICES INC. 398.82 576.91 "P-13582" to SAGENT NETWORKS PHILIPPINES, INC. 2,089.18 281.64 "P-13586" THE MANILA SOUTHWOODS GOLF & COUNTRY 252.50 2 816.82 "P-13587" to THE MANILA SOUTHWOODS GOLF & COUNTRY 1439.27 5 357.14 "P-13591" THE MANILA SOUTHWOODS GOLF & COUNTRY 38 268.00 38 268.00 "P-16081" to THE MANILA SOUTHWOODS GOLF & COUNTRY 5 760.00 10 162.80 "P-16192" THE MANILA SOUTHWOODS GOLF & COUNTRY 17,004.00 1,920.00 "P-18720" to THE MANILA SOUTHWOODS GOLF & COUNTRY 5,050.33 1,890.11 "P-18766" THE MANILA SOUTHWOODS GOLF & COUNTRY 2,510.34 ASIAN TERMINALS INCORPORATED 2,096.18 "P-17497" to CANLUBANG GOLF CLUB 2,368.10 GEMINI TRANSPORT SERVICES 1,608.00 "P-17501" GEMINI TRANSPORT SERVICES 2,880.00 GEMINI TRANSPORT SERVICES 1,320.00 "P-19026" to 1,608.00 MAKATI SHANGRI-LA MANILA "P-19030" MAKATI SHANGRI-LA MANILA "P-19037" to PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19041" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19048" to PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19052" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19053" to PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19056" PHILIPPINE LONG DISTANCE TELEPHONE COMPANY "P-19057" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO "P-19061" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO "P-19068" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO "P-19077" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. FILIPINAS INTERNATIONAL TRANSPO "P-19841" "P-19998 II "P-20138" "P-20167" "P-20194" "P-21042" to "P-21047" "P-21070" to "P-21081" "P-21398" to "P-21404" "P-21405" to "P-21426" "P-21427" to "P-21443" "P-21444" to "P-21473" "P-21474" to "P-21498" "P-21499" to "P-21520" "P-22481" to "P-22503" "P-22504" to "P-22512" "P-22513" to "P-22530" "P-22531" to "P-22554"

RESOLUTION CfA Case No. 9536 "P-22555" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1608.00 FILIPINAS INTERNATIONAL TRANSPO "P-22574" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1608.00 FILIPINAS INTERNATIONAL TRANSPO "P-22575" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1608.00 FILIPINAS INTERNATIONAL TRANSPO "P-22590" TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1 608.00 FILIPINAS INTERNATIONAL TRANSPO "P-22591" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1,566.00 FILIPINAS INTERNATIONAL TRANSPO "P-22608" 1,439.52 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. "P-22609" to 1,439.52 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. "P-22624" 1,439.52 INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1,091.58 "P-22625" to INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 11074.48 "P-22640" INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1,439.52 "P-24890" to INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1,418.88 "P-24893" INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1,439.52 TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 2 227.41 "P-24915" to TRANSNATIONAL LOGISTICS SOLUTIONS CORP. 1439.52 "P-24918" INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1439.52 "P-24933" to INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 1439.52 "P-24936" INTERNATIONAL CONTAINER TERMINAL SERVICES INC. 458.14 ACESTAR INTERNATIONAL SERVICES CORP 21.43 "P-24962" CANLUBANG GOLF CLUB 30.22 CANLUBANG GOLF CLUB 101.20 "P-24986" to CANLUBANG GOLF CLUB CANLUBANG GOLF CLUB 3 428.36 "P-24987" CANLUBANG GOLF CLUB 3 335.34 CANLUBANG GOLF CLUB "P-25020" to 355.59 BPI/MS INSURANCE CORPORATION "P-25023" 240.00 "P-25047" to 52,500.00 32,196.97 "P-25050" 58,333.33 40,227.27 "P-25092" 32,196.97 56,666.67 "P-25106" 302.73 "P-25152" to 537.26 4 753.91 "P-25153" "P-25176" to "P-25179" "P-25224" to "P-25227" "P-47228" "P-47341" "P-47349" "P-47354" "P-47359" "P-47372" "P-47378" "P-55963" to "P-55966" Input VAT on purchases ofseJVices supported by VAT ORs but without the SIR Authority/Permit to Print "P-7826" BANK OF THE PHILIPPINE ISLANDS "P-7826" BANK OF THE PHILIPPINE ISLANDS "P-7826" BANK OF THE PHILIPPINE ISLANDS "P-7835" BANK OF THE PHILIPPINE ISLANDS "P-7835" BANK OF THE PHILIPPINE ISLANDS "P-7846" BANK OF THE PHILIPPINE ISLANDS Input VAT on purchases ofseJVices supported by VAT ORs but issued not in petitioner's name "P-19016" THE MANILA SOUTHWOODS GOLF & COUNTRY "P-19034" THE MANILA SOUTHWOODS GOLF & COUNTRY "P-19080" THE MANILA SOUTHWOODS GOLF & COUNTRY Input VAT on purchase ofseJVices in FY 2004 supported by VAT OR but with indication that the_2ayment is ''non- VAT"

RESOLUTION CTA Case No. 9536 "P-9771" MANAGEN DEVELOPMENT CORPORATION 96,111.36 Input VAT on purchases ofservices in FY2009 supported by VAT 6,240.00 ORs but the input VATamounts were not separately indicated 7,148.92 6 747.62 "P-47763" to 4,071.30 "P-47764" FRABELLE PROPERTIES CORPORATION 1 290.65 1 416.30 "P-49837" to 216.00 "P-49838" SGS PHILIPPINES, INC 4,118.87 9,758.06 "P-49842" to 1,848.95 "P-49843" SGS PHILIPPINES_L INC 1,848.95 "P-49847" to 855.56 3,237.60 "P-49848" SGS PHILIPPINES, INC 859.88 Input VAT on purchases ofservices supported by VAT ORs but 894.64 without the TIN ofpetitioner 889.82 "P-47293" BPI/MS INSURANCE CORPORATION 3 746.40 2,073.60 "P-47295" BPI/MS INSURANCE CORPORATION 2,304.00 5,472.00 "P-51869" BPI/MS INSURANCE CORPORATION 5 162.40 1,365.60 "P-51877" BPI/MS INSURANCE CORPORATION 613.53 "P-51883" BPI/MS INSURANCE CORPORATION 1,062.37 Input VAT on purchases ofservices supported by VAT ORs but 990.86 without the address ofpetitioner 940.40 "P-47252" to 1 848.95 1,848.95 "P-47253" AM SERVICES CO. INC P44,727,824.35 "P-47262" to "P-47263" AM SERVICES CO. INC Input VAT on purchases ofservices supported by VAT ORs but the nature ofservices were not indicated "P-46866" 8R FLANDERS CFS, INC "P-47003" 8R FLANDERS CFS, INC "P-47045" AAI BUSINESS PRO "P-47248" ALVA COMPUTER AND PHOTOCOPY SERVICES "P-47822" ALBA INTERNATIONAL INC Input VAT on purchases ofservices in FY2009 supported by VAT ORs but the input VATamounts were not separately indicated and the nature ofservices were not indicated "P-46808" 3GLOVISION SERVICE INC "P-46816" 3GLOVISION SERVICE INC "P-46822" 3GLOVISION SERVICE INC "P-46827" 3GLOVISION SERVICE INC "P-46837" 3GLOVISION SERVICE INC "P-46847" 3GLOVISION SERVICE INC "P-47012" 8R FLANDERS CFS, INC "P-47052" AAI BUSINESS PRO "P-47058" AAI BUSINESS PRO "P-47064" AAI BUSINESS PRO Input VAT on purchases ofservices in FY2009 supported by VAT ORs but without the address ofpetitioner and the input VAT amounts were notseparately indicated "P-47257" to "P-47258" AM SERVICES CO. INC "P-47267" to "P-47268" AM SERVICES CO. INC Total

RESOLUTION CTA Case No. 9536 Accordingly, out of the P132,537,055.80 current input taxes for the period covering FY 2004 to FY 2015, only the amount of P86,575,376.92 was duly substantiated by petitioner, as computed below, to wit: Total current input taxes per VAT Returns FY 2004 to FY 2015 p 132,537,055.80 Less: Disallowances per ICPA findings 1 233,854.53 Additional disallowances per Court's further verification 44,727,824.35 Valid current input taxes for FY 2004 to FY 2015 P86,575,376.92 In sum, petitioner's valid input VAT due or paid for FY 2004 to FY 2015 amounted to P86,705,480.32. However, while the said valid input VAT of P86,705,480.32 is enough to cover the total output taxes due for FY 2004 to FY 2009 amounting to P83,622,203.80, the resulting excess input VAT of P3,083,276.52 is way lower than the total deductions from input tax for FY 2006 to FY 2012 amounting to P27,079,408.71. Consequently, petitioner has no excess valid input VAT due or paid available for refund as of the 4th quarter of FY 2015, as shown below: Valid amortized input tax for FY 2007 to FY 2012 p 130,103.40 Valid current input taxes for FY 2004 to FY 2015 86,575,376.92 Total valid input taxes for FY 2004 to FY 2015 p 86,705,480.32 Less: Total output taxes due for FY 2004 to FY 2009 83,622,203.80 Excess valid input taxes, net of output p 3,083,276.52 Less: Total deductions from input tax for FY 2006 to FY 27,079,408.71 2012 Net amount as of the 4th quarter of FY 2015 {P23,996,132.19) In view of the foregoing, petitioner fell short in proving its entitlement to the refund claim for failure to establish that it has excess unutilized input taxes as of the 4th quarter of FY 2015. Thus, the denial of the present claim for refund stands. Since tax refunds partake of the nature of tax exemptions, which are construed strictissimi juris against the taxpayer, evidence in support of a claim must likewise be strictissimi scrutinized and duly proven. 19 Needless to say, party-litigants are required to prove every minute aspect of their cases. ~ 19 Commissioner ofInternal Revenue v. Far East Bank & Trust Company (now Bank ofthe Philippine Islands), G.R. No. 173854, March 15, 2010.

.., RESOLUTION CTA case No. 9536 WHEREFORE, premises considered, petitioner's Motion for Reconsideration is DENIED for lack of merit. SO ORDERED. ~~-c:-c. ~~~/~' JUANITO C. CASTANEDA, JR. Associate Justice I Concur: VILLENA '�\