MACQUARIE OFFSHORE SERVICES PTY LTD-PHILIPPINE BRANCH v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS Quezon City Third Division MACQUARIE OFFSHORE CTA CASE NO. 9469 SERVICES PTY LTD-PHILIPPINE BRANCH, Members: UY, Chairperson P eti tio n er, RINGPIS-LIBAN, and - versus - MODESTO-SAN PEDRO, JJ. COMMISSIONER OF INTERNAL REVENUE, Respondent. Pro mulga te2d0: 20 IIJ 1' X---------------------------------------------------------------?--------------~-�-.-;-:--y-f.-:-.---------.----X DECISION RINGPIS-LIBAN, J: ' The Case T his Petition for Review filed by Petitioner :tv!acquar:ie Offshore Services Pty Ltd.- Philippine Branch against Respondent Commissioner oflnternal Revenue prays that the Court render judgment as follows: 1) Petitioner be granted as a matter of right, the refund / issuance of a tax credit certificate ("TCC") in the total amount of Php82,974,529.01, representing the excess and unutilized input value-added tax ("VAT") paid for the first to fourth Quarters of Fiscal Year ("FY") 2015; and Respondent be ordered to refund / issue a TCC in the amount ofPhp82,974,529.01 in favor of Petitioner, or in the alternative//

DECISION CfA CASE NO. 9469 2) Petitioner be allowed to present evidence to prove its entitlement to the refund/issuance ofTCC in the amount of Php82,974,529.01, representing the excess and unutilized input VAT paid for the first to fourth Quarters of FY 2015 and, after trial, Respondent be ordered to refund/issue a TCC in favour or Petitioner in the amount of Php82,97 4,529.01. 1 The Parties Petitioner Macquarie Offshore Services Pty Ltd. -Philippine Branch is a foreign corporation duly registered with and authorized by the Securities and Exchange Commission ("SEC") to operate as a Regional Operating Headquarter ("ROHQ") under SEC Company Registration No. FS200805155, with principal place of business at the 29'h Floor, Tower I, The Enterprise Center, Ayala Avenue, Makati City.2 As an ROHQ, Petitioner is engaged in the business of providing qualifying services to its affiliated and related parties in the Asia-Pacific Region and in other foreign markets. 3 It is registered with the Bureau of Internal Revenue ("BIR") as a VAT entity under BIR Certificate of Registration No. OCN 9RC0000330527 with TIN 261-474-856-000.4 Respondent Commissioner of Internal Revenue is vested with the power to decide tax cases, including claims for refunds and/or tax credits pursuant to Section 4 of the National Internal Revenue Code of 1997, as amended, and holds office at the 5'h Floor, BIR National Office Building, Agham Road, Dillman, Quezon City5 The Facts On June 30, 2016, Petitioner filed with the BIR an Application for Tax Credits/ Refunds (BIR Form No. 1914), covering the period from April 1, 2014 to March 31, 2015 or the first to fourth quarters of FY 2015, with letter request evenly dated for the issuance of tax credit certificates and/or tax refund of its unutilized and excess input VAT in the amount ofPhp82,974,529.01 for the said period;,v- Summary of the Case, Pre-Trial Order, Docket- Vol. III, p. 1154. 2 Par. 1.1, Stipulation of Facts, Joint Stipulation of Facts and Issues (JSFI), Docket- Vol. II, p. 973; Exhibit "P-1", Docket- Vol. III, p. 1239. 3 Par. 1.5, Stipulation of Facts, JSFI, Docket- Vol. II, p. 973. 4 Par. 1.5, Stipulation of Facts, JSFI, Docket- Vol. II, p. 973; Exhibit "P-2", Docket- Vol. III, p. 1260. 5 Pars. 1.3 and 1.2, Stipulation of Facts, JSFI, Docket- Vol. II, pp. 973 and 974, respectively. 6 Exhibits "P-13" and "P-13-b", Docket- Vol. III, pp. 1347 to 1357 and 1362, respectively.

DECISION CIA CASE NO. 9469 On August 17, 2016, Petitioner received the letter dated August 5, 2013 signed by Atty. Shirley A. Calapatia, Revenue District Officer of the BIR Revenue District Office No. 47, denying Petitioner's administrative claim for refund covering the period from April1, 2014 to March 31, 2015.7 On September 15, 2016, Petitioner filed the instant Petitionfor Review before this Court.8 On December 27, 2016, Respondent flied his Answer,9 interposing the following special and affirmative defenses, to wit: "SPECIAL AND AFFIRMATIVE DEFENSES 1. Respondent reiterates and rep leads the preceding paragraphs of the answer as part of his Special and Affirmative Defenses; 2. Petitioner's claim for refund is still subject to investigation by the Bureau of Internal Revenue; 3. Petitioner failed to demonstrate that the tax, which is the subject of this case, was erroneously or illegally collected; 4. Taxes paid and collected are presumed to be made in accordance with the laws and regulations, hence, not refundable; 5. It is incumbent upon the Petitioner to show that it has complied with the provision of Section 204(C) in relation to Section 229 of the 1997 Tax Code, as amended; 6. Petitioner's claim for refund or issuance of tax credit certificate in the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for the Fiscal Year /'>""" 7 Exhibit "P-15", Docket- Vol. lll, p. 1368. 8 Docket- Vol. I, pp. 10 to 20. 9 Docket- Vol. I, pp. 344 to 346.

DECISION CTA CASE NO. 9469 2015 was not fully substantiated by proper documents, such as sales invoices, official receipts and others. 7. In an action for tax credit or refund, the burden is upon the taxpayer to prove that he is entided thereto, and failure to discharge the said burden is fatal to the claim (Emmanuel & ZenaidaAguilarv. Commissioner, CA-GRNo. Sp. 16432, March 30, 1990 cited in Aban, Law of Basic Taxation in the Philippines, first Edition, p. 206); 8. Claims for refund arc construed stricdy against the claimant, the same partake of the nature of exemption from taxation (CommiSJioner ofInternal Revenue vs. Ledesma, 31 SClV:l 95) and as such, they are looked upon with disfavour. (!Pestern Minolco Corp. vs. Commissioner of Internal Revenue, 124 SClV:l 121 )." On February 5, 2017, Respondent transmitted the BIR Records for the instant casew The Pre-Trial Conference was initially set to April 18, 2017, 11 but eventually held on, July 4, 2017_12 Respondents Pre-Trial Brief was filed on April 5, 2017; 13 while Petitioner submitted its Pre-Trial Bn"efon April10, 2017. 14 The parties flied on July 10, 2017, a Joint Manifestation with Motion,15 wherein they prayed that said Joint Manifestation be admitted in lieu of presenting the original certificates of accreditation of Mr. Edward Rogue!, the Court- commissioned Independent Certified Public Accountant ("ICPA''),16 before the Clerk of Court for comparison/�' 10 Respondent's Compliance, Docket- Vol. I, p. 353. 11 Notice of Pre-Trial Conference dated January 16, 2017; Docket- Vol. I, pp. 349 to 150. 12 Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 963 to 964, respectively. 13 Docket -Vol. I, pp. 355 to 357. 14 Docket- Vol. I, pp. 360 to 388. 15 Docket- Vol. II, pp. 965 to 968. 16 0ath of Commission dated July 4, 2017, Docket- Vol. II, p. 961; Qualifying Sworn Statement of Edward Rogue/ for Commissioning as Independent CPA, Docket - Vol. II, pp. 948 to 952; Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 963 to 964, respectively.

DECISION CTA CASE NO. 9469 Thereafter, the parties filed their Joint Stipulation ofFacts and Issues ("JSFI") on July 13, 2017.17 In the Resolution dated August 1, 2017,18 the Court granted the parties' Joint Manifestation with Motion and admitted certain documents as faithful reproductions of the originals, in lieu of presenting the original certifications before the Clerk of Court. The ICPA Report was submitted on August 14,2017.19 Subsequently, the Pre-Trial Order dated August 22, 2017 was issued by this Court, incorporating said JSFI and deeming the Pre-Trial terminated20 On August 30, 2017, Petitioner filed a Motion to Amend (Re. Pre-Trial Order dated 22 August 2017),21 praying that the Court amend the Pre-Trial Order to show that the presentation of the testimony of the Court-commissioned ICPA is on September 25, 2017, while the presentation of the testimony of Ms. Ailyn Perocho is on October 23, 2017. In the Resolution dated September 5, 2017,22 the Court granted Petitioner's Motion and modified the order of the presentation of its witnesses. The trial of the case then proceeded. During trial, Petitioner presented its documentary and testimonial evidence. It offered the testimonies ofthe following individuals, namely: (1) Mr. Rogue!, 23 the Court-commissioned ICPA 24 and (2) Ms. Ailyn Perocho, 25 Petitioner's Head of Finance/Y" 17 Docket- Vol. II, pp. 973 to 987. 18 Docket- Vol. II, pp. 990 to 991. 19 Docket- Vol. II, p. 995. 20 Docket- Vol. III, pp. 1154 to 1170. 21 Docket- Vol. III, pp. 1181 to 1183. 22 Docket - Vol. III, pp. 1190 to 1191. 23 Exhibit "P-151", Docket- Vol. III, pp. 1195 to 1200; Minutes of the hearing held on, and Order dated, September 25, 2017, Docket- Vol. III, pp. 1204 and 1205, respectively; Minutes of the hearing held on October 2, 2017, Docket- Vol. III, p. 1206. 24 0ath of Commission dated July 4, 2017, Docket- Vol. II, p. 961; Qualifying Sworn Statement of Edward Rogue! for Commissioning as Independent CPA, Docket - Vol. II, pp. 948 to 952; Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 960 to 964, respectively. 25 Exhibit "P-149", Docket- Vol. I, pp. 394 to 417; Minutes of the hearing held on, and Order dated, February 12, 2018, Docket- Vol. III, pp. 1213 and 1214, respectively.

DECISION CTA CASE NO. 9469 On February 22, 2018 Petitioner filed its l:'ormal Offer ofEvidence (FOE).26 On February 27, 2018, Respondent filed his Comment (To Petitioner's Formal Offer ofEvidence). 27 Thus, in the Resolution dated March 27, 2018,28 the Court admitted Petitioner's Exhibits, except for the following: 1. Exhibits "P-3", "P-4" and "P-5", for failure to present the originals for comparison; and 2. Exhibits "P-186-374", "P-186-473", "P-186-810", "P-186- 980", "P-186-1302", "P-186-1826" to "P-186-1835", "P-186- 3013", "P-186-3173" to "P-186-3190"' "P-186-3526" to "P- 186-3541", "P-186-4108" to "P-186-4109", "P-186-4584", "P- 186-4705", "P-186-4728" to "P-186-4733", "P-186-5249" to "P-186-5252", "P-186-5276", "P-186-5405", "P-186-5774" to "P-186-5780", "P-187-62", and "P-187-501" to "P-187-507", for not being found in the records of the case. Consequently, Petitioner filed on April 20, 2018 a Motion for Reconsideration with Motion for Extension, 29 wherein it prayed that the Court (1) reconsider its Resolution dated March 27, 2018 and admit the exhibits attached to the motion into the records of this case; (2) consider Petitioner's FOE corrected insofar as the description of Exhibits "P-13-b", "P-32", "P-148", "P-161", and "P-162" are concerned; and (3) grant Petitioner an additional fifteen (15) days from April 20, 2018, or until May 5, 2018, within which to submit copies of the missing invoices and receipts certified by the ICPA On May 3, 2018, Petitioner also filed a Motion to Admit ICPA Exhibits,30 praying that the Court admit into the records Exhibits "P-186-1302", "P-186- 1826" to "P-186-1835", "P-186-3173" to "P-186-3190", "P-186-3526" to "P- 118866--53450451"",' "aPn-d18"6P--4158874-"5'01"P" -1to86"-P5-214896"-5to07"."P-1R86e-s5p2o5n2d"e'n"t Pf-a1il8e6d-5t2o76fi"le' "P- his comment on Petitioner's Motion to Admit ICPA Exhibits and Motion for Reconsideration with Motion for Extension.31 In the Resolution dated July 2, 2018,32 the Court granted Petitioner's Motion for Extension of time to submit copies of the missing invoices and receipts certified by the ICPA and Motion to Admit ICPA Exhibits, and admitted the submitted ICPA Exhibits, namely, "P-3", "P-4", "P-5", "P-186-1302", "P-186- /'"" 26 Docket- Vol. III, pp. 1216 to 1237. 27 Docket -Vol. IV, p. 1763. 28 Docket -Vol. IV, pp. 1766 to 1768. 29 Docket- Vol. IV, pp. 1769 to 1772. 30 Docket- Vol. IV, pp. 1779 to 1781. 31 Records Verification Reports dated May 17, 2018 and May 29, 2018 issued by the Judicial Records Division of this Court, Docket- Vol. IV, pp. 1899 and 1900, respectively. 32 Docket- Vol. IV, pp. 1902 to 1904.

DECISION CTA CASE NO. 9469 1826" to "P-186-1835", "P-186-3173" to "P-186-3190", "P-186-3526" to "P- 186-3541" "P-186-4584" ' "P-186-5249" to "P-186-5252" ' "P-186-5276" ' "P- ' 186-5405", and "P-187-501" to "P-187-507''. Thereafter, Respondent filed on March 8, 2019 an Urgent Manifestation (Ex- Parte Motion to Cancel Presentation of Respondent Witness),33 wherein he alleged that after review of the records, he believes that the same is already sufficient to support Respondent's defences or allegations in this case; thus, it is not necessary to present his witness in this case. In the Order dated March 11, 2019,34 the Court noted and granted Respondent's Urgent Manifestation, cancelled the initial presentation of evidence for Respondent previously scheduled on March 12, 2019, and ordered the parties to submit their respective memorandum within thirty (30) days from notice. Subsequently, Petitioner filed its Memorandum on March 28, 2019;35 while the Memorandum for Respondent was submitted on April 11, 2019.36 The case was deemed submitted for decision on April16, 2019J7 The Issue The parties submitted the following issuc38 for this Court's resolution, to Wit: "xxx xxx xxx Whether or not Petitioner is entitled to a refund/ tax credit ofexcess or unutilized input VAT payments for the Fiscal Year 2015 in the amount of EIGHTY TWO MILlJON NINE HUNDRED SEVENTY FOUR THOUSAND FIVE HUNDRED TWENTY NINE PESOS AND ONE CENTAVO (Php82,794,529.01)." Petitioner's arguments: Petitioner argues that it fulftlled all the requirements for a claim for refund or tax credit for its excess or unutilized input VAT; that for FY 2015, it incurred input VAT from its domestic purchases of supplies and services, as well as from its purchase of capital goods; that the ICPA has verified that Petitioner properly accumulated the input tax incurred from the first to fourth quarters of FY 2015, 33 Docket- Vol. IV, pp. 1908 to 1910. ,r/ 34 Docket- Vol. IV, p. 1911. 35 Docket- Vol. IV, pp. 1912 to 1937. 36 Docket- Vol. IV, pp. 1930 to 1935. 37 Resolution dated April 16, 2019, Docket- Vol. IV, p. 1937. 38 Par. 2, Stipulation of Issues, JSFI, Docket- Vol. II, p. 974.

DECISION CTA CASE NO. 9469 and carried over to the succeeding quarters; and that it is entided to its claim for refund/issuance ofTCC for its excess and unutilized input VAT for the first to fourth quarters of FY 2015. Respondent's counter-arguments: Respondent counter-argues that Petitioner's claim for refund is still subject to investigation by the BIR; that Petitioner failed to demonstrate that the tax which is the subject of this case was erroneously or illegally collected; that Petitioner's claim for refund or issuance of TCC in the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for FY 2015, was not fully substantiated by proper documents, such as sales invoices, official receipts and others; and that Petitioner failed to prove that the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for FY 2015, has not been applied against output taxes during and in the succeeding quarters. Discussion/Ruling The Court partially grants the Petition for Review. Section 112 of the NIRC of 1997, as amended by Republic Act ("RA") No. 9337/9 provides: "SEC. 112. Refunds or Tax Credits ofInput Tax.- (A) Zero-rated or Effectively Zero-rated Sales. - Any VAT- registered person, whose sales are zero-rated or effectively zero- rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP): Provided, further, That where the taxpayer is~ 39 AN ACT AMENDING SECTIONS 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.

DECISION CTA CASE NO. 9469 engaged in zero-rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(B)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales. XXX XXX XXX (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty day-period, appeal the decision or the unacted claim with the Court of Tax Appeals." Based on the foregoing provision, jurisprudence has laid down certain requisites which the taxpayer-applicant must comply with to successfully obtain a credit/refund of input VAT. Said requisites are classified into certain categories, to wit: Timeliness of the filing of the administrative and judicial claims: 1. the claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made;40 2. that in case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been filed with this Court, within 30 days from receipt of the decision or aft~ 40 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 155732, April 27, 2007; San Roque Power Corporation vs. Commissioner ofInternal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010.

DECISION CTA CASE NO. 9469 the expiration of the said 120-day period;41 Taxpayer's registration with the BIR: 3. the taxpayer is a VAT-registered person;42 Taxpayer's output VAT: 4. the taxpayer is engaged in zero-rated or effectively zero-rated sales; 43 5. for zero-rated sales under Sections 106(A)(2)(1) and (2); 106(B); and lOS(B)(l) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations;44 Taxpayer's input VAT being refunded: 6. the input taxes are not transitional input taxes;45 7. the input taxes are due or paid;46 8. the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume;47 and 9. the input taxes have not been applied against output taxes during and in the succeeding quarters.'8 Petitioner's administrative and judicial claims were timely filed. The first requisite pertains to the filing of the refund claim for tax credit or refund of input VAT before the BIR, within two (2) years from the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made./'>"" 41 Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue, G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner ofInternal Revenue, G.R. No. 168950, January 14, 2015. 42 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra. 43 !d. 44 !d. 45 !d. 46 !d. 47 Intel Technology Philippines, Inc. vs. Commissioner ofInternal Revenue, supra; and San Roque Power Corporation vs. Commissioner ofInternal Revenue, supra. 48 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra.

DECISION CIA CASE NO. 9469 The present claim covers the four quarters of FY ending March 31, 2015, which closed on June 30, 2014, September 30, 2014, December 31, 2014, and March 31, 2015. Counting two years from the said dates, Petitioner had until June 30, 2016, September 30, 2016, December 31, 2016, and March 31, 2017 within which to file its administrative claim for refund or issuance of tax credit certificate. Thus, Petitioner's administrative claim, was seasonably filed with the Revenue District Office ("RDO") No. 47 on June 30, 2016, as shown below: Fiscal Year Close of the End of 2-year Date of Filing ending Taxable Prescriptive of Quarter March 31, Period Administrative 2015 june 30, 2014 Claim September 30, june 30, 2016 first Quarter September 30, June 30, 2016 2nd Quarter 2014 December 31, 2016 3rd Quarter December 31, 2014 fourth March 31, 2015 2016 Quarter March 31, 2017 The second requisite is to the effect that the judicial claim must have been filed within thirty (30) days from receipt of Respondent's decision or after the expiration of the 120-day period under Section 112(C) of the NIRC of 1997, as amended. Petitioner received on August 17, 2016, the letter dated August 5, 2013 signed by Atty. Shirley A. Calapatia, Revenue District Officer of the BIR RDO No. 47, denying Petitioner's administrative claim for refund covering the period from April1, 2014 to March 31, 2015. 49 Counting thirty (30) days from August 17, 2016, Petitioner had until September 16,2016 within which to ftle its judicial claim for refund. The instant Petition for Review was ftled on September 15, 201650 Thus, Petitioner's judicial claim was likewise timely made. Such being the case, Petitioner fulfilled the above-stated first and second requisites. Petitioner is a VAT-registered person./"<"' 49 Exhibit "P-15", Docket- Vol. III, p. 1368. 50 Docket- Vol. I, pp. 10 to 20.

DECISION CTA CASE NO. 9469 Petitioner complied with the third requisite considering that it is a VAT registered taxpayer under BIR Certificate of Registration No. OCN 9RC0000330527 with TIN 261-474-856-000.51 Petitioner's zero-rated or effectively zero-rated sales/receipts for FY2015 only amounts to Php2, 789,452,738.73. The fourth and fifth requisites require that the taxpayer is engaged in zero- rated or effectively zero-rated sales and for zero-rated sales under Section 106(A)(2)(a)(1) and (2), 106(B), and 108(B)(1) and (2) of the Tax Code, the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with the Bangko Sentral ng Pilipinas ("BSP") rules and regulations. In its first to fourth Quarterly VAT Returns for the FY ended March 31, 2015 or for the period covering April 1, 2014 to March 31, 2015, Petitioner reported total sales/receipts of Php4,034,061,996.49 which included zero-rated sales/receipts amounting to Php4,017,033,220.58, detailed as follows: 52 Sales Type first Quarter 2nd Quarter Jrd Quarter fourth Quarter Total Vatable Sales/Receipts- Php7,545,661.00 Php2,277,834.49 Php4,386,782.67 Php2,818,497.75 Php 17,028,775.91 Private 375,871,203.32 1,593,064,534.32 1,255,926,832.16 792,170,650.78 4,017,033,220.58 Zero-Rated Php1,595,342,368.81 Phj>l,260,313,614.83 .. 1cs/Receipts Php383,416,864.32 Php794,989,148.53 Php4,034,061,996.49 _ Jtal Sales/Receipts Petitioner alleges that as an ROHQ, it is engaged in the business of providing qualifying services to its affiliates and related parties in the Asia-Pacific Region and in other foreign markets. Petitioner posits that such sales of services which are paid for in Australian Dollars ("AUD") inwardly remitted and accounted for in accordance with the rules and regulations of the BSP are entitled to the benefit of VAT zero-rating under Section 108(B)(2) of the Tax Code, which states: "SEC. 108. Value-added Tax on Sale ofServices and Use or Lease ofProperties. - x x x / 51 Exhibit "P-2", Docket- Vol. III, p. 1260. 52 Exhibits "P-8", "P-9", "P-10", and "P-11", Docket- Vol. 3, pp. 1338 to 1344, respectively.

DECISION CTA CASE NO. 9469 (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT-registered persons shall be subject to zero percent (0%) rate: XX XX XX (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);" Based on the foregoing provision, certain essential elements must be present for a sale or supply of services to be subject to the VAT rate of zero percent (0%), under Section 108(B)(2) of the NIRC of 1997, as amended, to wit: 1) The recipient of the services is a foreign corporation, and the said corporation is doing business outstde the Philippines, or is a nonresident person not engaged in business who is outside the Philippines when the services were performed;53 2) The services fall under any of the categories under Section 108(8)(2),54 or simply, the services rendered should be other than ''procesJing, manufacturing or repacking goods",55 3) The service must be performed in the Philippines 56 by a VAT-registered person; and /"~"" 53 Site! Philippines Corporation (Formerly Clientlogic Phils. Inc.) vs. Commissioner of Internal Revenue, G.R. No. 201326, February 8, 2017; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007; Accenture, Inc. vs. Commissioner ofInternal Revenue, G.R. No. 190102, July 11,2012. 54 Commissioner ofInternal Revenue vs. American Express International, Inc. {Philippine Branch}, supra. 55 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra. 56 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra; Commissioner ofInternal Revenue vs. American Express International, Inc. (Philippine Branch}, supra.

DECISION CTA CASE NO. 9469 4) The payment for such services should be in acceptable foreign currency accounted for in accordance with BSP rules 5 7 Petitioner was able to establish thefirs/essential element by presenting the: (1) Certification of Non-Registration of Company dated September 23, 2016 issued by the Philippine SEC to the effect that the records of the latter do not show the registration of Petitioner's sole client, Macquarie Financial Holdings Limited ("MFHL"), as a corporation or partnership; 58 (2) Certificate of Registration on Change of Name and (3) Certificate of Registration of a Company issued by the Australian Securities and Investments Commission on October 31, 2007 and February 21, 2007, respectively, in favor of the same client59 The first document proves that the said client is not doing business in the Philippines; while the second and third documents show that the same client is registered and doing business outside the Philippines. Taken together, these documents establish that MFHL is a nonresident foreign corporation not doing business in the Philippines. Likewise, Petitioner's compliance with the second and third essential element has been established through the presentation of the Services Agrcemenf0 ("Agreement") executed by Petitioner and MFHL on April1, 2009, and still in effect during FY 2015 61 , wherein Petitioner (referred to in the Agreement as the First Party) undertakes to perform or provide the following services62 to MFHL (referred to in the Agreement as the Second Party) in or from the Philippines:63 (a) Application testing (b) Application monitoring (c) Technology infrastructure report (d) Application development (c) Application support (f) Financial administration (g) Such other services as the Second Party may require from time to time and that the First Party is willing and able to provide. Such other services will exclude: N 57 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra; Commissioner ofInternal Revenue vs. American Express International, Inc. (Philippine Branch}, G.R. No. 152609, June 29, 2005. 58 Exhibit "P-119", Docket- Vol. 4, p. 1696. 59 Exhibits "P-131" and "P-132", Docket- Vol. 4, pp. 1724 and 1725, respectively. 60 Exhibit "P-130", Docket- Vol. 4, pp. 1709 to 1723. 61 Exhibit "P-149", Q & A, numbers 59 to 61, Docket- Vol. 1, p. 409. 62 Exhibit "P-130" (Schedule 1), Docket- Vol. 4, p. 1719. 63 Exhibit "P-130" (Clause 2.1), Docket- Vol. 4, p. 1711.

DECISION CTA CASE NO. 9469 Page 1S of 116 1. Application operation such as operating a trading/booking system on behalf of a front/back office user; 11. Business operations such as End of Day processing and booking; 111. Client interaction and client management; iv. Static data management such as client records, facilitation limits, etc.; v. Servicing companies that are not a related body corporate of the First Party; and, Vl. Compliance Verily, the said Agreement clearly shows that the services provided by Petitioner are other than "processing, manufacturing or repacking goods" and that the same are performed in the Philippines. Relative to the fourth essential element, Petitioner presented Certifications of Inward Remittances issued by Hongkong and Shanghai Banking Corporation Limited ("HSBC"), 64 purportedly showing the remittances of MFHL to Petitioner. However, the foreign currency remittances referred to under Section 108(B)(2) must not only be duly accounted for in accordance with the rules and regulations of the BSP but must also comply with the pertinent invoicing requirements, containing all the required information under Section 113(A) and (B) of the NIRC of 1997, as amended, to wit- "SEC. 113. Invoicing and Accounting Requirements for VAT- registered Persons. - (A) Invoicing Requirements. - A VAT-registered person shall 1ssue: (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/� 64 Exhibits "P-124" to "P-129", Docket- Vol. 4, pp. 1701 to 1706.

DECISION CTA CASE NO. 9469 (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 (fiN); (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; (b) If the sale is exempt from value-added tax, the term 'VAT-exempt sale' shall be written or printed prominently on the invoice or receipt; (c) If the sale is subject to zero percent (0%) value- added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; (d) If the sale involves goods, properties or services some of which are subject to and some of which are VAT zero-rated or VAT-exempt, the invoice or receipt shall clearly indicate the break-down of the sale price between its taxable, exempt and zero-rated components, and the calculation of the value-added tax on each portion of the sale shall be shown on the invoice or receipt: Provided, That the seller may issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale. (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and (4) In the case of sales in the amount of One thousand pesos (Phpl,OOO) 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./!

DECISION CTA CASE NO. 9469 These provlSlons of the NIRC of 1997, as amended, are further implemented by Section 4.113-1 (A) and (B) of Revenue Regulations ("RR") No. 16-05,65 to wit- "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 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;;�" 65 SUBJECT Consolidated Value-Added Tax Regulations of2005.

DECISION CTA CASE NO. 9469 (b) If the sale is exempt from VAT, the term 'VAT- exempt sale' shall be written or printed prominendy on the invoice or receipt; (c) If the sale is subject to zero percent (0%) VAT, the term �zero-rated sale' shall be written or printed prominendy on the invoice or receipt; (d) If the sale involves goods, properties or services some of which are subject to and some of which are VAT zero-rated or VAT-exempt, the invoice or receipt shall clearly indicate the break-down of the sale price between its taxable, exempt and zero-rated components, and the calculation of the VAT on each portion of the sale shall be shown on the invoice or receipt. The seller has the option to issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale. (3) In the case of sales in the amount of one thousand peso (Php 1,000.00) 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." In addition to the above requirements, the sales invoices ("Sis") and official receipts ("ORs") must be duly registered with the BIR as prescribed under Section 237, in relation to Section 238, of the NIRC of 1997, as amended, to Wlt: "SEC. 237. Issuance ofRecezpts 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..... SEC. 238. Printing ofRecezpts 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 sam~

DECISION CTA CASE NO. 9469 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." Considering that Petitioner's zero-rated sales are in the nature of sales of services under Section 108(B)(2) of the NIRC of 1997, as amended, Petitioner is required to issue BIR-registered VAT ORs for the foreign currency proceeds of each sales transaction. The information contained therein must also be in compliance with the applicable provisions previously cited, such as the imprinted word "zero-rated" and the taxpayer's TIN-VAT number. Petitioner submitted VAT ORs to support its zero-rated sales/receipts for FY 2015 amounting to 101,572,781.21 Australian Dollars ("AUD"), broken down as follows: Quarter OR No. OR Date66 Amount in AUD Exhibit No. first 001012 23-May-2014 9,417,234.11 "P-34"67 001016 14-Jul-2014 19,078,342.71 znu 001017 27-Aug-2014 "P-45"68 001019 31-0ct-2014 21,541,151.66 "P-46"69 2nd 001021 16-Dec-2014 10,205,754.87 21,018,857.44 "P-90"70 3�" 3'" "P-91 "71 I fourth 001024 03-Mar-2015 20,311,440.42 "P-105"72 J Total 101,572,781.21 I The above ORs are found to be compliant with the invoicing requirements prescribed by the NIRC of 1997, as amended, and RR No. 16-05. However, the zero-rated sales reflected in Petitioner's Schedule of Zero- Rated Sales amounted only to AUD99,575,153.55 which is equivalent to /Y 66 Expressed in dd-mmm-yyyy. 67 Docket- Vol. 4, p. 1610. 68 Docket- Vol. 4, p. 1622. 69 Docket- Vol. 4, p. 1623. 70 Docket- Vol. 4, p. 1667. 71 Docket- Vol. 4, p. 1668. 72 Docket- Vol. 4, p. 1682.

DECISION CTA CASE NO. 9469 Php4,017,033,220.5873 The difference of AUD1,997,627.66 can be traced to the credit notes issued during the 2"d quarter of FY 2015 74 A careful examination of the supporting ORs shows that certain amounts representing debit notes, revaluation and bank charges were deducted from Petitioner's gross receipts during FY 2015, summarized as follows: OR Amount Debit Notes Revaluation Bank Net No. (znAUD) Charge Receipts (zn Quarter ORDate75 (znAUD) (in AUD) 001012 23-May- (in AUD) First 001016 2014 9,417,234.11 (3,141,723.00) (1 04,622.04) AUDJ Second 19,078,342.71 (4,289,580.86) 136,004.16 6,170,878.22 001017 14:Jul-2014 (10.85) 14,924,755.36 Second 27-Aug- 21,541,151.66 (2,002,996.61) - (1 0.65) 001019 2014 19,538,144.31 Third 31-0ct- 10,205,754.87 _(8,379,557.221 74,652.84 (10.74) 001021 2014 1,900,839.15 Third 16-Dec- 21,018,857.44 -(5,705,818.071 140,587.98 (11.34) 001024 2014 15,453,615.18 Fourth 03-Mar- 20,311,440.42 _(9,117,067.17) 399,254.18 (12.17) Total 2015 101,572,781.21 (32,636,742. 93) 645,877.12 11,593,614.63 _{12.80) 69,581,846.85 (68.55) As may be gleaned from the foregoing, there were debit notes and bank charges amounting to AUD32,636,742.93 and AUD68.55, respectively, which were deducted from gross receipts and revaluations with a net amount of AUD645,877.12, which were added to the gross receipts. Moreover, the bank charges amounting to AUD68.55 and the net receipts based on the ORs can be traced to the HSBC Certifications, as follows: Quarter OR No. OR Date76 Net Receipts Amount per Exhibit No. 23-May-2014 (inAUD) Certificate of "P -124"77 first 001012 14-]ul-2014 6,170,878.22 Inward "P-125"78 2nd 001016 14,924,755.36 Remittance ....-v- (inAUD) 6,170,878.22 14,924,7 55.36 73 Exhibits "P-33", "P-44", "P-89", and "P-104", Docket- Vol. 4, pp. 1609, 1620 to 1621, 1666, and 1681, respectively. 74 Exhibits "P-87" and "P-88", Docket- Vol. 4, pp. 1664 to 1665, respectively. 75 Expressed in dd-mmm-yyyy. 76 Expressed in dd-mmm-yyyy. " Docket- Vol. 4, p. 1701. 78 Docket- Vol. 4, p. 1702.

DECISION CfA CASE NO. 9469 2nd 001017 27-Aug~2014 19,538,144.31 19,538,144.31 " P -126" 79 3<d 001019 31-0ct-2014 1,900,839.15 1,900,839.15 "P-127"80 3<d 001021 16-Dec-2014 15,453,615.18 15,453,615.18 "P-128"81 fourth 001024 03-Mar-2015 11,593,614.63 11,593,614.63 "P-129"82 Total L_ _ _ _ _ _ _ _69,581,846.85 L_ 69,581,846.85 On the other hand, out of the AUD32,636,742.93 debit notes deducted from the proceeds, only the amount of AUD1,997,627.66 can be traced to corresponding credit notes issued by Petitioner. 83 The remaining debit notes amounting to AUD30,639,115.54 were purportedly supported by Credit Notes issued by MFHLB4 as proof of offsetting of fees and charges it made against Petitioner's service fees. This offsetting of fees and charges made by MFHL is pursuant to Clause 3.5 Set-off of the Agreement between Petitioner and MFHL where MFHL as the "Service Recipient" authorizes Petitioner as the "Service Provider" to apply any payment or credit balance to which the Service Recipient is entided on any account of the Service Recipient with or from the Service Provider, in satisfaction of any unpaid amount due and payable by the Service Recipient to the Service Provider under the Agreement. 85 However, the Credit Notes 86 have an aggregate amount of AUD30,969,011.80. This amount is higher than the remaining debit notes amounting to AUD30,639,115.54 by AUD329,896.26, which is unaccounted for by Petitioner. Comparing the debit notes stated in the ORs for every quarter against the Credit Notes summarized per quarter, significant differences appear, as demonstrated below: Exh. Date" Covered Gen. Exp. Recovery Markup Total Credit No. 29-Apr- Period (in AUD) (in AUD) (in AUD) (inAUD) Notes per "P-180- Quarter 1" 2014 February 6,759.35 675.94 7,435.29 (inAUD) 2014 7,845,718.33 /'V 79 Docket- Vol. 4, p. 1703. so Docket- Vol. 4, p. 1704. s1 Docket- Vol. 4, p. 1705. 82 Docket- Vol. 4, p. 1706. 83 Exhibits "P-87" and "P-88", Docket- Vol. 4, pp. 1664 and 1665, respectively. 84 Exhibits "P-180-1" to "P-180-21". 85 Exhibit "P-130", Docket- Vol. 4, p. 1712. 86 Exhibits "P-180-1" to "P-180-21". B7 Expressed in dd-mmm-yyyy.

DECISION CIA CASE NO. 9469 "P-180- 29-Apr- February 46.05 4.60 50.65 2" 2014 2014 5,160.71 516.07 5,676.78 "P-180- 29-Apr- February 3" 2014 2014 1,973,882.15 197,134.03 2,171,016.18 "P-180- 29-Apr- February 298,864.46 298,864.46 4" 2014 2014 640,570.15 640,570.15 "P-180- 01-May- February 5" 2014 2014 4,293,127.33 428,977.49 4,722,104.82 "P-180- 01-May- February 153,737.36 153,737.36 6" 2014 2014 605,369.09 605,369.09 "P-180- 20-Jun- March to 7" 2014 April2014 34,093.59 34,093.59 793,200.04 01-Jul- March to "P-180- 2014 April2014 6,306,888. 99 629,892.22 6,936,781.21 8" 01-Jul- March to 2014 April2014 "P-180- 01- Jul- March to 9" 2014 April2014 May to July "P-180- 08-0ct- 10" 2014 2014 �'-180- 1\ugust to 11" September "P-180- 08-0ct- 2014 August to 12" 2014 September (2,414.80) . (241.48)_ _L2,656.28l "P-180- 08-0ct- 2014 August to 13" 2014 September 448,118.00 448,118.00 "P-180- 08-0ct- 2014 August to 14" 2014 September 104,677.72 104,677.72 "P-180- 08-0ct- 2014 August to 15" 2014 September 214,592.29 214,592.29 ��P-180- 08-0ct- 2014 August to 16" 2014 September 412,565.03 412,565.03 "P-180- 26-Nov- 2014 August to 17" 2014 September 4,787,053.82 4,787,053.82 "P-180- 26-Nov- 2014 I October to 18" 2014 November 729,954.86 72,461.92 802,416.78 13,703,548.57 ! 2014 I October to "l'-180- 04-Feb- November 19" 2015 2014 137,000.05 137,000.05 I October to November I I "P-180- 04-Feb- 2014 7,297,415.38 729,270.94 8,026,686.32 20" 2015 "P-180- 04-Feb- 21" 2015 462,858.49 462,858.49 8,626,544.86 Total 8,299,500.05 20,610,820.02 2,058,691.73 30,969,011.80 30,969,011.80 /)/"'

DECISION CTA CASE NO. 9469 Quarter Credit Notes per Debit Notes per Difference ftrst Quarter OR (inAUD) (znAUD) 4,703,995.33 2nd 7,845,718.33 (znAUD) (3,501,750.04) 793,200.04 3,141,723.00 (381,826.72) 3rd 13,703,548.57 (490,522.31) 8,626,544.86 4,294,9 50.0888 fourth 30,969,011.80 14,085,37 5.29 329,896.26 9,117,067.17 30,639,115.54 Petitioner did not explain nor account for the noted differences. As such, the Court cannot verify if these credit notes issued by MFHL actually pertain to the debit notes deducted from the gross inward remittances for FY 2015. Consequently, the amount of AUD30,639,115.54 cannot be considered as valid zero-rated sales for purposes of VAT refund. Lastly, the net revaluations amounting to AUD645,877.12 were not explained by Petitioner and remained unsupported. As such, the amount of AUD645,877.12 will be disregarded for purposes of computing the validly supported zero-rated sales of Petitioner. In sum, out of the total reported zero-rated sales/receipts for FY 2015 amounting to Php4,017,033,220.58, only the amount of Php2,789,452,738.73 represents Petitioner's valid zero-rated sales/ receipts that will be considered for the claim for refund, broken down as follows: Total reported zero-rated sales for FY 2015 Php125,386,164.93 P~4,017,033,220.58 Less: Disallowances 177,931,814.07 220,233.10 1,227,580,481.85 Unsupported debit notes89 339,958,636.42 OR No. 001012- $3,141,723.00 x 228,518,013.70 355,565,619.63 P~p39.91 OR No. 001016- $4,289,580.86 x Php41.48 OR No. 001017- $5,368.9590 x Php41.02 OR No. 001019-$8,739,557.22 x Php40.57 OR No. 001021 - $5,705,818.07 x Php40.05 OR No. 001024- $9,117,067.17 x Php39.00 /?" 88 Amount is net of AUD1,997,627.39 credit notes issued by petitioner. (AUD4,289,580.86 + AUD2,002,996.61- AUD1,997,627.39). 89 Exhibits "P-120" to "P-123", Peso exchange rates based on Quarterly Schedule of Inward Remittances, Docket, Vol.- 4, pp. 1697 to 1700, respectively. 90 Debit notes per OR amounting to AUD2,002,996.61 less AUD1,997,627.66 supported with credit notes.

DECISION CIA CASE NO. 9469 IValid zero-rated sales for FY 2015 I Php2,789,452,738.73) Having found that Petitioner had VAT zero-rated sales/receipts in the total amount of Php2,789,452,738.73 for the subject period of claim, the Court shall proceed to determine whether Petitioner complied with the following remaining requisites: a. Sixth requiszfe: the input taxes are not transitional input taxes; b. Seventh requisite: the input taxes are due or paid; c. Eighth requisite: the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributed to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; and d. Ninth requisite: the input taxes have not been applied against output taxes during and in the succeeding quarters. In its Quarterly VAT Returns for the FY 20159', Petitioner declared a total amount of Php85,017,982.54 input VAT arising from its amortization of input VAT on capital goods exceeding Php1 Million and current input VAT on domestic purchases of capital goods not exceeding Php1 Million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, detailed as follows: First Quarter Second Quarter Third Quarter Fourth Quarter Total Input VAT amortization: Input tax deferred on Php17,396,702.51 Php15,082,192.30 Php13,792,290.40 Php11,873,179.87 Php58,144,365. 08 capital goods exceeding Php 1Million from previous 367,670.51 1,388,290 04 719,876.90 - 2,475,837.45 _g_uarter Purchase of capital goods 11,164,373.02 16,470,482.34 14,512,167.30 11,873,179.87 60,620,202.53 exceedmg Php1Million 15,082,192.30 13,792,290.40 11,873,179.87 9,432,909.84 50,180,572.41 1(;tal input tax on Php2,682,180. 72 Php 2,678,191.94 Php2,638,987.43 Php2,440,270.03 Php10,439,630.12 pun-hase.r of rapita/ goodJ exaeding Php 1Million Less: Input tax on purchases of capital goods exceeding Php 1Million deferred for the succeeding period Total amortization of input VAT on capital goods exceeding /V" 91 Exhibits "P-8", "P-9", "P-10", and "P-11", Docket- Vol. 3, pp. 1338 to 1339, 1340 to 1341, 1342 to 1343, and 1344, respectively.

DECISION CTA CASE NO. 9469 Php1Million Current input VAT: Php 8,132.14 Php - Php 112,378.18 Php 105,979.07 Pho 226,489 39 Purchase of capital goods not exceeding Php1Million 436,742.71 957,560.85 866,952.68 433,208.19 2,694,464.43 Domestic purchases of goods other than capital - 56,311.00 - - 56,311.00 goods Importation of goods other 17,985,76656 20,209,378.46 16,540,443.61 14,209,639.49 68,945,22812 than capital goods Domestic purchases of 990,014.17 543,611.57 660,590.27 461,643.47 2,655,859.48 services Php19,420,655.58 Php21, 766,861.88 Php18,180,364. 74 Php15,210,470.22 Php74,578,352.42 Services rendered by non- residents Php22,102,836.30 Php24,445,053.82 Php20,819,352.17 Php17,650,740.25 Php85,017 ,982.54 Total current input VAT Total input VAT for FY 2015 Out of the Php85,017,982.54 reported total input VAT, Petitioner is claiming refund of only the excess input VAT amount of Php82,974,529.01 92 after deducting the output VAT due amounting to Php2,043,453.11 93 The input VAT being claimed does not appear to be transitional input taxes. The above input taxes do not appear to be transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: "SEC. 111. Transitional/ Presumptive Input Tax Credits. - (A) Transitional Input Tax Credits. - A person who becomes liable to value-added tax or any person who elects to be a VAT- registered person shall, subject to the filing of an inventory according to the rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent to two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax;v-- 92 Actual computation of excess input VAT is Php82,974,529.43 (Php85,017,982.54 - Php2,043,453.11) resulting in minimal difference of Php0.42 as compared with the amount claimed. 93 Total taxable sales/receipts amounting to Php17,028,775.91 multiplied by 12%.

DECISION CTA CASE NO. 9469 Parenthetically, the transitional input tax credit operates to benefit newly VAT-registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayerY4 As there is no showing that the above-stated input VAT is transitional input VAT, Petitioner has complied with the sixth requisite for the grant of an input VAT refund. The input taxes being claimed are due andpaid. Anent this Jeventh requzstte in claiming VAT refund, it is crucial for Petitioner to provide supporting documents to prove that the input taxes claimed during FY 2015 are actually due or paid in accordance with Section 110(A) of the NIRC of 1997, as amended, which provides that: "SEC. 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: (1) 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; ojv" 94 Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, G.R. Nos. 158885 and 170680, April 2, 2008.

DECISION CfA CASE NO. 9469 (iv) For use as materials supplied in the sale of semce; 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 component thereof, exceeds One Million pesos (Php 1,000,000): 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." The above provisions arc implemented by Sections 4.110-1 to 4.110-3 of RR No. 16-05, which provide as follows: "SECTION 4.110-1. Credits l:or 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 /7'

DECISION CfA CASE NO. 9469 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. It includes input taxes which can be direcdy attributed to transactions subject to the VAT plus a ratable portion of any input tax which cannot be direcdy attributed to either the taxable or exempt actlVlty. 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 semces; or (5) For use in trade or business for which deduction for depreciation or amortization is allowed under the Tax Code, (b) Purchase of real properties for which a VAT has actually been paid; (c) Purchase of services in which a VAT has actually been paid; (d) Transactions 'deemed sale' under Sec. 106 (B) of the Tax Code~

DECISION CT"A CASE NO. 9469 (e) Transitional input tax allowed under Sec. 4.111 (a) of these Regulations; (f) Presumptive input tax allowed under Sec. 4.111 (b) of these Regulations; (g) Transitional input tax credits allowed under the transitory and other provisions of these Regulations. 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 ofVAT) in a calendar month exceeds One Million pesos (Php1,000,000.00), 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 /

DECISION CTA CASE NO. 9469 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. 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 (Php1,000,000.00), 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 Php1,000,000.00 will be subject to the amortization of input tax despite the fact that the monthly payments/installments may not exceed Php1,000,000.00. XXX XXX 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." Meanwhile, Section 4.110-8 of RR No. 16-05 provides for the substantiation requirements of input tax credits, as follows: "SECTION 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 ~

DECISION CTA CASE NO. 9469 zero-rated sale, non-zero-rated sales, or subjected to the 5% 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: (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. (3) For the purchase of real property - public instrument i.e., deed of absolute sale, deed of conditional sale, contract/agreement to sell, etc., together with VAT invoice issued by the seller. (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. (b) Transitional input tax shall be supported by an inventory of goods as shown in a detailed list to be submitted to the BIR. (c) Input tax on 'deemed sale' transactions shall be substantiated with the invoice required under Sec. 4.113-2 of these Regulations. (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 payorr'

DECISION CTA CASE NO. 9469 (e) Advance VAT on sugar shall be supported by the Payment Order showing payment of the advance VAT." The above provisions expressly state that in order to be entitled to input tax credits, the same must be evidenced by VAT invoices or ORs issued in accordance with Section 113 of the NIRC of 1997, as amended, which was quoted earlier. Thus, in order to prove entitlement to credits for input taxes due and paid, Petitioner must not only present the supporting documents prescribed under Section 4.110-8 of RR No. 16-05, but more importantly, these documents must comply with the invoicing requirements under Section 113(A) and (B), 237 and 238 of the NIRC, as amended, as implemented by Section 4.113-1 (A) and (B) of RR No. 16-05. Accordingly, Petitioner submitted VAT invoices and 0Rs95 to support its input taxes from domestic purchases of goods and services, and BIR Forms No. 160096 to support the input taxes withheld from services rendered by non- residents. These documents were examined by the Court-commissioned ICPA, Punongbayan & Araullo, as represented by Mr. Edward D. Rogue!, in order to verify Petitioner's compliance with the substantiation and invoicing requirements prescribed by the NIRC of 1997, as amended, and its implementing regulations. The table below shows the results of the ICPA's examination of the supporting documents, which the Court further classified according to the source of input VAT:97 !CPA Domestic Domestic Report Purchases of Purchases of Annex Exhibit Goods98 Schedule of no cxn:ptton~ not~.:d Ph !'hr 1,644,157.63 I Phr 61,577,463.50 I Ph l'ho2,655,859.50 I l'hr 65.877,480.64 "P-184R" I Schedule of no 684,021.56 exceptions ,.,../ noteJ - amount of input\', \'I' 1~ higher per document a~ compared to 3,224.97 680,796.59 95 Exhibits "P-186-1" to "P-186-5773" and "P-187-1" to "P-187-507". 96 Exhibits "P-188-1" to "P-188-12". 97 Exhibit "P-150", ICPA Report, Docket- Vol. 3, p. 1004. 98 Includes purchases of capital goods not exceeding Php1 Million and purchases of goods other than capital goods. The ICPA treated these two sources of input VAT under one category as domestic purchases of goods.

DECISION CTA CASE NO. 9469 "P-184C:" the amount of 800,353.46 30,093.21 - - 830,446.67 "P-184D.1" input VAT "P-1841�:" 48,635.85 - 1,723,007.91 1,771,643.76 claimed~') 7,375,296.98 Php63, qR4 49?. 97 7,375,296.98 - Phv76,538,889.60 Schcduk of no �.' t:xccption::; ,yYG'ii'�' . -'"'� - notnl - out of l'hp 164,064.00 tlw LJUartcr Php 196,163.74 claim but 849,210.60 within the 774.11 1,264,472.20 taxable vcar 774.11 178,903.60 Schedule of 259,352.85 input V.\T where amount of input vsr is lower per document as compared to the amount of input vxr claimcd1�0 Schedule of no exceptions noted - purcha~c of capital goods exceeding one . _(!2_ l'vlillion Subtotal Php7,423,932.83 Php2,447, 736.06 Ph - Php2,655,859.50 InpiltV4f~!1SeJ!Ptifl{lsFtllftcd:!OJ:.";�G,;'��- .. � "'~"''ii, '"'~-�- . ; "P-184D.2" Schcduk of l'hp 32,099.74 l'hp Php Pho "P-185,.\'' ovcrclaimcd input VAT where the amount of input \'XI' i~ lower per document as compared to the amount of input\' AT claimcJ1112 Schedule of certain local purchases of goods and services not supported by VXJ' OH.s and 111V01CCS, - 358,950.60 56,311.00 "P-185H'' re_:pcctivdv - - "P-185C" Schedule of certain invoices 80,449.25 and ( )Rs not HIR approved (No .-\uthoriry to Print or ".ITI'") Schedule of certain invoices and ORs without original copies r/ 99 Amounts indicated represent claimed input VAT. 100 Amounts indicated represent input VAT actually shown per supporting documents. 101 Id. at p. 1005. 102 Amounts indicated represent the differences between the input VAT per claim and the input VAT per supporting documents.

DECISION CTA CASE NO. 9469 "P-185D" Schedule of . 86,397.05 86,397.05 "P-185E" 8,640.00 "P-1851'" Certain !OVOlCCS - 8,640.00 "P-185C" "P-18511-1" and()!{.:.; not - 65,357.93 139,441.70 - 204,799.63 named aft~:r the "P-18511-2" Cnmpanv - 267.86 267.86 Schedule of - I "1'-18511-3" certain invoices 17,743.83 - 17,743.83 and C)Rs 2,983,597.55 I without the Php3,015,697.29 2,590.78 373,829.53 - 376.420.31 TIN of the "I' 18511-4" 107.14 45,706.34 45,813.48 C:ot~atlY "i'-18\j" 27,695.71 157,099.12 184,794.83 Schedule of certain mvoiccs _(88,801.89)_ 2,938,656.99 - (0.02) 5,833,452.63 and ( )Rs dated (0.02) Php_ 8,479,092.52 outside the year and period of / claim or did not indicatr.: any date at all Schedule of certain mvoiccs and ( m..s not separately indicating the V.\T Schedule of n:rtain invoices and ( )Rs with alteration on the date and not countcrsigm:d by authorized repn:sc�nta tivc of the SUJplicr Schedule of certain mvmccs and ORs with alteration on the amount of \'.\T and not nJUntcrsihrncd by authorit:cd rcpr<:scntativc of the ~upplier Schedule of certain invoice~ and OR~ with alteration on tht: total amount paid or payable and not nmntcrsih'11ed by authorized repre~entative of th~.: :-;urplier Schedule of certain invoice~ and ()R~ with altnation on the Company's TIN and not countcr~igncd by authorized rq1re~entattve of the supplier No ~upporting d(ICUment~ Subtotal Php 446,349.52 Php 4, 960, 734. 73 Php56,311.00 Php_

DECISION CTA CASE NO. 9469 1TOTAL Ph 10,439,630.12 The Court concurs with the foregoing exceptions noted by the ICPA. The input V/\T claimed in the amount ofPhp8,479,092.52 shall be disallowed for not being properly supported by VAT invoices or ORs as prescribed under Sections 110(A), 113(A) and (B), 237 and 268 of the NIRC of 1997, as amended, further implemented by Sections 4.110-1 to 4.110-3, 4.110-8, and 4.113-1 (A) and (B) of RR No. 16-05. In addition, input VAT amounting to Php1,786,367.15, detailed below, must also be disallowed for Petitioner's failure to meet the substantiation and invoicing requirements laid down under the aforementioned VAT law and regulations: SI/OR !CPA Supplier SI/OR No. SI/OR Amount of Exhibit. Report Input VAT for Annex Date104 No. Reference the Period Exhibit. (In Php) No. Aln<!.rtfz~()J{o~Ini>ilt J.T.AT't'rom o~Stii:'filliiilia!l'~!i''afieal51ia:L~s�E~�- � ~iMi:Ui~;:cv ���.�� Purchases suDported with VAT invoice but without ATP "P-184- CANON MARKETING "P-187-15" E" (PHILIPPINES) INC 661684A 13-0ct-2011 1,339.29 Purchases supported with VAT invoice but Petitioner's TIN is not indicated "P-184- "P-187-379" l\" OFFISYNERGY, INC. 3991/3889 25-Jan-2012 10,680.00 Disallowed Amortization of Input VAT from Domestic Purchases of Capital Goods Exceeding Phpl Million ~ . 12,019.29 Dill�sii~']>tit.:liase,o~'!>f'GoodS'� ' � . "" � -c::~�� Purchases surported with VAT invoice but is dated outside the period ofclaim "P-184- 11-Dec- "P-186-451" /\." ZEN ASIA INC 29484 2013 15,642.87 Purchases suoported with VAT invoice but without supplier's and Petitioner's details "P-186- "P-184- Wr\LTERMART SUPERlv!ARKET 01-Aug- 2507" 2014 _A" INC 192347 7,059.75 Purchases suoported with VAT invoice but the amount of VATis not separately indicated "P-186- "P-184- WALTERMARTSUPERMARKET 192599/ 11-Aug- 2513" 192600 2014 A" INC 8,991.24 Purchases suoported with VAT invoice but is unreadable "P-186- "P-184- 1892" A" SAN MIGUEL BREWERY INC 506082396 10-Jul-2014 790.72 "P-186- "P-184- 07-Aug- 1896" i\" SAN MIGUEL BRE\VERY INC. 506139095 2014 1,172.57 "P-186- "P-184- 13-Aug- 2502" 2014 A" SAN MIGUEL BRE\XIERY INC 506151401 178.93 103 Minimal difference of Php0.42 per Quarterly VAT Returns amounting to Php85,017,982.54. ~ 104 Expressed in dd-mmm-yyyy.

DECISION CIA CASE NO. 9469 ""P-186- "'P-184- 13-Aug- 2503"" A" SAN MIGUEL BREWERY INC. 506151392 2014 611.78 790.71 ''P-186- "'P-184- 135.00 582.22 2505" A" SAN MIGUEL BREWERY INC. 506216839 11-Sep-2014 909.20 1,308.21 "'P-186- "'P-184- 307.29 636.43 3624" A" SAN MIGUEL BREWERY INC. 506284451 10-0ct-2014 192.00 76,923.00 "'P-186- "'P-184- 898.39 3625" 7,019.19 A" SAN MIGUEL BREWERY INC. 506284450 10-0ct-2014 178.93 92,634.57 "P-186- "'P-184- 124,328.43 3626" A" SAN MIGUEL BREWERY INC. 506297587 16-0ct-2014 .'"�"�'"'�" '.. "P-186- "'P-184- 27-Nov- 489.04 4075" 2014 1,214.90 A" SAN MIGUEL BREWERY INC. 506399811 13,566.92 17,664.00 "P-186- "'P-184- 36,792.00 I 2,727.27 5430" A" SAN MIGUEL BREWERY INC. 506521604 15-Jan-2015 1,008.00 1,188.00 "P-186- "P-184- 74,650.13 5431" A" SAN MIGUEL BRE\X'ERY INC. 506507981 09-Jan-2015 3,100.44 10,800.00 "P-186- "P-184- 13,900.44 5432" A" SAN MIGUEL BREWERY INC. 506521444 15-Jan-2015 ~ "P-186- "P-184- PHILIPPINE VENDING 31-May- 1367" 2014 C" CORPOR.i\TION 142275 "P-186- "P-184- SQUARE DEAL OFFICE 1372" C" RESOURCES INC 9917 19-Jun-2014 "'P-186- "P-184- WALTERMART SUPERMARKET 189883/189 17-May- 1383" 884/189885 2014 C" INC "P-186- "P-184- 3069" C" SAN MIGUEL BRE\X'ERY INC. 506265042 30-Sep-2014 Subtotal Di",a1lowedlnput V~1' fr?m D~tne,stic Purchases of Goods~ ~ �� ,,yt;;T'"'" ., ��~!' �� Do~c PurchaseJiil:if~rvi~""$"' ' . '�''"'��"'" �� � � � ���� Purchases suoported with VAT OR but without Petitioner's TIN "P-184- "P-186-339" A" RICOH PHILIPPINES, INC. 131263 25-Apr-2014 "P-184- "P-186-340" A" RICOH PHILIPPINES, INC. 131268 25-Apr-2014 "P-184- i\LI MAKATI HOTEL 21-May- 2014 ""P-186-457" l\" PROPERTY, INC 4158A "P-186- "P-184- 1267" A" PROJECT MANAGEMENT 1275 04-Jun-2014 "P-186- nP~184- RCG INFORMATION 1280" .l\." TECHNOLOGY (P_HILIPPINES) 6061 11-.Jun-2014 "'P-186- "P-184- 28-Aug- 2340" 2014 A" PUNONGBAYAN & AR.AULLO 143278 "'P-186- "P-184- ALI l\iAXATI HOTEL 2536" A" PROPERTY, INC 005781A 24-Sep-2014 "P-186- "P-184- ALI MAKATI HOTEL 2537" A" PROPERTY, INC 005782A 24-Sep-2014 I Subtotal Purchases su oported with VAT OR but with wrong Petitioner's TIN I "P-184- i "'P-186-309" A" PUNONGBAYAN & AR.AULLO 140241 11-Apr-2014 "P-186- "P-184- 28-Aug- 2341" 2014 A" PUNONGBAYAN &ARAUU"O 143277 Subtotal Purchases supported with VAT OR but without Petitioner's address

DECISION CIA CASE NO. 9469 "'P-186-232" I I '"P-184- 1-ZAPP CEBU CORPORATION I J 000379 24-AJ>t-20141 45,021.57 A" Purchases suoported with VAT OR but Petitioner's TIN is altered without authorized countersignature "'P-184- 28-May- ""P-186-505" A" F&H HARD EARNED CORP. 6728 2014 11,839.28 ""P-186- "'P-184- 2912" A" PUNONGBAYAN & ARAULLO 143817 26-Sep-2014 11,049.81 Subtotal 22,889.09 Purchases supported with VAT OR but the purchase price is altered without authorized countersil{nature "'P-184- 14-May- ""P-186-514" A" GLOBE TELECOM, INC. 2786533 2014 273.58 "'P-184- 14-May- "'P-186-575" A" GLOBE TELECOM, INC. 2786536 2014 107.20 "'P-184- 14-May- "'P-186-581" A" GLOBE TELECOM, INC. 2786538 2014 267.75 "'P-184- 14-May- "'P-186-591" A" GLOBE TELECOM, INC. 2786541 2014 1,150.97 "'P-184- 14-May- 2014 "'P-186-592" A" GLOBE TELECOM, INC. 2786542 274.18 '"P-184- 14-May- "'P-186-593" A" GLOBE TELECOM, INC. 2786543 2014 385.95 '"P-184- 14-May- "'P-186-594" }\" GLOBE TELECOM, INC. 2786544 2014 267.75 ""P-184- 14-May- "'P-186-595" A" GLOBE TELECOM, INC. 2786545 2014 288.71 "'P-184- 14-May- 2014 ""P-186-596" A" GLOBE TELECOM, INC. 2786546 267.75 Subtotal 3,283.84 Purchases supported with VAT OR but marked as Supplementary Receipt "P-184- UP-186-11" A" BEAUTOP INCORPORATED 1013 11-Apr-2014 17,302.50 Purchases supported with VAT OR butis dated outside thep(!riod ofclaim "'P-186- '"P-184- 28-Nov- 3650" A" 1 ENTERTAINMENT INC. 1103 2010 10,588.23 Purchases supported with VAT OR but the amount ofVAT is not separately indicated "'P-184- 16-May- 2014 ""P-186-452" A" AC11VEONE HEALTH, INC. 9794 1,166.82 "'P-184- 29-May- 2014 "'P-186-715" A" GLOBE TELECOM, INC. 2787523 267.75 ""P-186- "P-184- 1037"" ../\" GLOBE TELECOM, INC. 2796090 11-]un-2014 267.86 I '"P-186- "P-184- 1095" A" GLOBE TELECOM, INC. 2792796 18:Jun-2014 235.71 ""P-186- ""P-184- 1104" A." GLOBE TELECOM, INC. 2794457 18-]un-2014 183.53 "'P-186- "'P-184- 2539" j_\" ASIA PEOPLEWORKS INC. 4763 26-Sep-2014 1,266.70 "P-186- ""P-184- 2564" A" City Delivery Food Solution Inc 31986 17-Sep-2014 246.43 Subtotal 3,634.80 Purchases supported with VAT OR but supplier's details are unreadable '"P-186- I "P-184- 28-Nov- 3961" A" PHILIPPINE HOTELIER'S INC. I A394358 I 2014 I 58,631.92 ' /1

DECISION CfA CASE NO. 9469 ''P-186- '"P-184- 28-Nov- 2014 3962'' A" PHILIPPINE HOTELIER'S INC. A394359 58,631.92 19-May- 117,263.84 Subtotal 2014 42,497.71 Putchases without supfJCJrting_VAT OR 31-0ct-2014 49,381.46 06-Feb-2015 48,899.41 '"P-184- 140,778.58 17-Dec- '"P-186-787" A" I-ZAPP CEBU CORPORATION 000388 2014 5,160.00 '"P-186- '"P-184- 14-Apr-2014 154.90 14-Apr-2014 690.99 3414" -'-A." I-ZAPP CEBU CORPORi\TION 000624 14-Apr-2014 1,226.53 14-Apr-2014 502.81 "P-186- "P-184- 14-Apr-2014 510.42 5362" 16-Apr-2014 136.77 A" 1-ZAPP CEBU CORPORATION 000657 16-Apr-2014 171.43 16-Apr-2014 326.68 1 Subtotal 14-AJ:>l:-2014 267.75 14-Apr-2014 235.71 Supportine OR not found in the records 14-Apr-2014 254.36 14-Apr-2014 165.59 "P-186- '"P-184- INNOVE COMMUNICATIONS, ABS 23-Apr-2014 731.41 4584" 0653070 23-Apr-2014 123.11 A" INC. 14-Apr-2014 353.01 23-A]JJ:-2014 1,027.06 Purchases suDported with VAT OR but Petitioner's details are unreadable 14-Apr-2014 267.75 14-Apr-2014 274.66 "P-184- 14-Apr-2014 270.94 "P-186-38" A" GLOBE TELECOM, INC. 2590701 ~ "P-184- "P-186-39" A" GLOBE TELECOM, INC. 2589380 '"P-184- '"P-186-40" .J._A.." GLOBE TELECOM, INC. 2589381 "P-184- "P-186-41" A" GLOBE TELECOM, INC. 2589382 "P-184- "P-186-42" A" GLOBE TELECOM, INC. 2589383 "P-184- "p-186-44" ..~_\" GLOBE TELECOM, INC. 2586732 "P-184- "P-186-45" A" GLOBE TELECOM, INC. 2586717 "P-184- "P-186-48" A" GLOBE TELECOM, INC. 2586718 "P-184- "P-186-49" A" GLOBE TELECOM, INC. 2586975 "P-184- "P-186-50" A" GLOBE TELECOM, INC. 2590704 ''P-184- UP-186-51" A" GLOBE TELECOM, INC. 2586962 "P-184- I "P- 186-52" A" GLOBE TELECOM, INC. 2586963 "P-184- "P-186-53" A" GLOBE TELECOM, INC. 2589718 "P-184- "P-186-54" i\" GLOBE TELECOM, INC. 2589711 "P-184- "P-186-55" _i\" GLOBE TELECOM, INC. 2586964 '"P-184- '"P-186-56" A" GLOBE TELECOM, INC. 2589719 "P-184- ~~P-186-57" A" GLOBE TELECOM, INC. 2586976 "P-184- ''P-186-58" A" GLOBE TELECOM, INC. 2586965 "P-184- "P-186-59" A" GLOBE TELECOM, INC. 2586966

DECISION CfA CASE NO. 9469 "P-186-60" "P-184- GLOBE TELECOM, INC. 2590705 14-Apr-2014 267.75 "P-186-61" A" GLOBE TELECOM, INC. 2586967 14-Apr-2014 267.86 "P-186-62" GLOBE TELECOM, INC. 2590706 14-Ap!-2014 171.43 "P-186-63" "P-184- GLOBE TELECOM, INC. 2586968 14-Apr-2014 267.75 "P-186-64" A" GLOBE TELECOM, INC. 2586969 14-Apr-2014 267.75 "P-186-66" GLOBE TELECOM, INC. 2589385 14-Apr-2014 150.54 "P-186-67" "P-184- GLOBE TELECOM, INC. 2589712 23-Apr-2014 232.78 "P-186-68" A" GLOBE TELECOM, INC. 2589387 14-Apr-2014 315.30 "P-186-69" GLOBE TELECOM, INC. 2589713 23-Apr-2014 232.78 "P-186-70" "P-184- GLOBE TELECOM, INC. 2586730 16-AJ"'-2014 267.75 "P-186-74" A" GLOBE TELECOM, INC. 2586970 14-Apr-2014 267.86 UP-186-75" GLOBE TELECOM, INC. 2586978 14-Apr-2014 161.52 "P-186-76" "P-184- GLOBE TELECOM, INC. 2589463 14-Apr-2014 267.75 "P-186-77" A" GLOBE TELECOM, INC. 2589464 14-Apr-2014 263.91 "P-186-78" GLOBE TELECOM, INC. 2590707 14-Apr-2014 251.79 "P-186-79" "P-184- GLOBE TELECOM, INC. 2586979 14-Apr-2014 251.79 "P-186-80" A" GLOBE TELECOM, INC. 2590771 14-AJ"'-2014 258.65 ! "P-186-81" GLOBE TELECOM, INC. 2590772 14-Apr-2014 282.42 "P-184- GLOBE TELECOM, INC. 2590773 14-Apr-2014 324.83 ~!P-186-82" A" GLOBE TELECOM, INC. 2590774 14-Apr-2014 309.03 GLOBE TELECOM, INC. 2589465 14-Apr-2014 500.83 "P-186-83" "P-184- GLOBE TELECOM, INC. 2590711 14-Apr-2014 144.54 I "P-186-84" GLOBE TELECOM, INC. 2586719 16-Apr-2014 53.57 A" GLOBE TELECOM, INC. 2590775 14-AJ"'-2014 193.18 � GLOBE TELECOM, INC. 2590776 14-Apr-2014 378.33 "P-184- GLOBE TELECOM. INC. 2590777 14-Apr-2014 225.79 "P-186-85" A" ! ! p-186-86" ~ "P-186-87" "P-184- "P-186-88" i\" ''P-186-90" "P-184- A" "P-184- A" "P-184- A') "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 ''P-186-91" '"P-184- GLOBE TELECOM, INC. 2586972 14-Apr-2014 267.86 '"P-186-92" A" GLOBE TELECOM, INC. 2586973 14-Apr-2014 267.86 ''P-186-93" GLOBE TELECOM, INC. 2590708 14-Apr-2014 160.71 '"P-186-94" '"P-184- GLOBE TELECOM, INC. 2590712 14-Apr-2014 175.92 "P-186-95" A" GLOBE TELECOM, INC. 2590778 14-Apr-2014 267.75 '"P-186-96" GLOBE TELECOM, INC. 2590779 14-Apr-2014 267.75 "P-186-97" '"P-184- GLOBE TELECOM, INC. 2590780 14-A]Jt:-2014 253.13 "P-186-98" A" GLOBE TELECOM, INC. 2590713 14-Apr-2014 235.71 '"P-186-99" GLOBE TELECOM, INC. 2590709 14-Apr-2014 235.71 "P-186-101" '"P-184- GLOBE TELECOM, INC. 2590714 14-Apr-2014 267.86 "P-186-102" A" GLOBE TELECOM, INC. 2589389 14-Apr-2014 107.04 "P-186-103" GLOBE TELECOM, INC. 2589390 14-Apr-2014 107.04 "P-186-104" '"P-184- GLOBE TELECOM, INC. 2589391 14-Apr-2014 107.20 "P-186-105" A" GLOBE TELECOM, INC. 2589392 14-Apr-2014 227.39 "P-186-106" GLOBE TELECOM, INC. 2586974 14-Apr-2014 267.86 "P-186-107" "P-184- GLOBE TELECOM, INC. 2589393 14-Apr-2014 267.75 "P-186-108" _i\" GLOBE TELECOM, INC. 2589394 14-A]"'-2014 116.14 "P-186-109" GLOBE TELECOM, INC. 2589395 14-Apr-2014 267.86 '"P-186-110" "P-184- GLOBE TELECOM, INC. 2589396 14-Apr-2014 267.86 I "P-186-111" A" GLOBE TELECOM, INC. 2589466 14-Apr-2014 297.75 "P-186-112" GLOBE TELECOM, INC. 2589397 14-Apr-2014 61.07 "P-186-113" '"P-184- GLOBE TELECOM, INC. 2589398 14-Apr-2014 150.00 I "P-186-114" GLOBE TELECOM, INC. 2589399 14-Apr-2014 235.71 A" GLOBE TELECOM, INC. 2589400 14-Apr-2014 235.71 I GLOBE TELECOM, INC. 2589451 14-Apr-2014 267.75 "P-184- GLOBE TELECOM, INC. 2589452 14-Apr-2014 268.92 "P-186-115" A" /V' ' "P-184- "P-186-116" A" "P-186-118" "P-184- A" "P-184- A" "P-184- A" "P-184- A" '"P-184- A" "P-184- A" "P-184- A" '"P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- Al' "P-184- .i\" "P-184- A" '"P-184- i\" "P-184- A"

DECISION CTA CASE NO. 9469 "'P-186-119" "'P-184- GLOBE TELECOM, INC. 2586720 16-Apr-2014 53.57 "'P-186-120" A" GLOBE TELECOM, INC. 2589453 14-Apr-2014 267.86 HP-186-122" GLOBE TELECOM, INC. 2586721 16-Apr-2014 326.79 "P-186-123" "'P-184- GLOBE TELECOM, INC. 2589455 14-Apr-2014 250.26 "'P-186-124" A" GLOBE TELECOM, INC. 2589468 14-Apr-2014 133.07 "'P-186-125" GLOBE TELECOM, INC. 2589457 14-Apr-2014 107.46 "'P-186-126" "'P-184- GLOBE TELECOM, INC. 2589458 14-Apr-2014 107.04 "'P-186-127" A" GLOBE TELECOM, INC. 2589459 14-Apr-2014 267.75 "P-186-128" GLOBE TELECOM, INC. 2589460 14-Ajlt-2014 235.71 "'P-186-131" "'P-184- GLOBE TELECOM, INC. 2589470 14-Apr-2014 85.71 "P-186-132" GLOBE TELECOM, INC. 2589471 14-Apr-2014 267.86 "P-186-133" A" GLOBE TELECOM, INC. 2589714 23-Apr-2014 267.86 "P-186-134" GLOBE TELECOM, INC. 2586722 16-Apr-2014 267.75 "'P-184- GLOBE TELECOM, INC. 2589715 23-Apr-2014 254.04 "P-186- A" GLOBE TELECOM, INC. 2777625 28-Apr-2014 374.79 5777" GLOBE TELECOM, INC. 2586724 16-Apr-2014 267.75 "P-184- GLOBE TELECOM, INC. 2589472 14-Apr-2014 270.41 "P-186-136" GLOBE TELECOM, INC. 2589716 23-Apr-2014 "P-186-137" A" GLOBE TELECOM, INC. 2589720 23-Apr-2014 ' "P-186-138" GLOBE TELECOM, INC. 2586726 16-Apr-2014 "P-186-139" "'P-184- GLOBE TELECOM, INC. 2586727 16-Apr-2014 267.75 "P-186-140" GLOBE TELECOM, INC. 2586729 16-Apr-2014 505.32 "P-186-14?" A" GLOBE TELECOM, INC. 2589717 23-Apr-2014 160.71 1 "P-186-143" GLOBE TELECOM, INC. 2777626 29-Apr-2014 267.75 "P-184- GLOBE TELECOM, INC. 2589721 23-Apr-2014 107.14 I A" GLOBE TELECOM, INC. 2777627 29-Apr-2014 267.86 176.18 I "P-186-144" "P-184- 576.47 A" 267.86 I "'P-184- / "P-186-145" A" "P-186-146" "P-186-147" "'P-184- "P-186-148" A" "P-184- A" "'P-184- i\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "'P-184- A" "'P-184- A" "P-184- j\" "P-184- A" "P-184- A" "'P-184- A" "P-184- J\" "'P-184- i\."

DECISION CTA CASE NO. 9469 "P-186-151" "'P-184- GLOBE TELECOM, INC. 2776723 29-Apr-2014 171.43 "P-186-152" GLOBE TELECOM, INC. 2589722 23-Apr-2014 267.86 "P-186-153" A" GLOBE TELECOM, INC. 2776724 29-AJl!-2014 1,105.90 "P-186-154" GLOBE TELECOM, INC. 2776725 29-Apr-2014 290.62 "P-186-155" "P-184- GLOBE TELECOM, INC. 2776726 29-Apr-2014 123.11 "P-186-156" A" GLOBE TELECOM, INC. 2776727 29-Apr-2014 1,913.79 "P-186-157" GLOBE TELECOM, INC. 2776728 29-Apr-2014 267.75 "P-186-158" "P-184- GLOBE TELECOM, INC. 2776729 29-Apr-2014 267.86 "'P-186-159" A" GLOBE TELECOM, INC. 2777628 29-Apr-2014 271.55 "P-186-160" GLOBE TELECOM, INC. 2776730 29-Apr-2014 267.75 "'P-186-161" "'P-184- GLOBE TELECOM, INC. 2776731 29-Apr-2014 107.04 "P-186-162" A" GLOBE TELECOM, INC. 2776732 29-Apr-2014 107.04 "P-186-163" GLOBE TELECOM, INC. 2776733 29-Apr-2014 267.75 "P-186-164" "P-184- GLOBE TELECOM, INC. 2776734 29-Apr-2014 107.()4 "P-186-165" A" GLOBE TELECOM, INC. 2776735 29-Apr-2014 107.04 "P-186-166" GLOBE TELECOM, INC. 2776736 29-Apr-2014 107.57 "'P-186-167" "P-184- GLOBE TELECOM, INC. 2776737 29-Apr-2014 118.82 "P-186-168" i\" GLOBE TELECOM, INC. 2776738 29-Apr-2014 299.79 "P-186-169" GLOBE TELECOM, INC. 2777629 29-Apr-2014 267.86 "P-186-170" "P-184- GLOBE TELECOM, INC. 2777630 29-Apr-2014 171.86 "P-186-171" A" GLOBE TELECOM, INC. 2777631 29-Apr-2014 267.75 "P-186-172" GLOBE TELECOM, INC. 2777632 29-Apr-2014 267.75 "P-186-173" "P-184- GLOBE TELECOM, INC. 2777633 29-Apr-2014 470.33 . "P-186-174" A" GLOBE TELECOM, INC. 2776739 29-Apr-2014 300.95 I "P-186-175" GLOBE TELECOM, INC. 2776740 29-Apr-2014 254.10 : "P-186-176" "P-184- GLOBE TELECOM, INC. 2776741 29-Apr-2014 .l\." ! "P-184- 267.861 A" /"' "P-184- A" "P-184- .i\" "'P-184- A" "P-184- A" "P-184- A" "'P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A'l "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186-177" "P-184- GLOBE TELECOM, INC. 2776742 29-Apr-2014 267.86 "P-186-178" A" 267.86 "P-186-180" GLOBE TELECOM, INC. 2776743 29-Apr-2014 271.71 "P-186-181" "P-184- 235.71 "P-186-182" _i\" GLOBE TELECOM, INC. 2777634 29-Apr-2014 235.71 "P-186-183" 278.82 "P-186-184" "P-184- GLOBE TELECOM, INC. 2777635 29-Apr-2014 85.71 "P-186-185" 85.71 "P-186-186" A" GLOBE TELECOM, INC. 2777636 29-Apr-2014 85.71 "P-186-187" 85.71 "P-186-188" "P-184- GLOBE TELECOM, INC. 2777637 29-Apr-2014 171.43 "P-186-189" A" 267.75 "P-186-219" GLOBE TELECOM, INC. 2776745 29-Apr-2014 14,020.85 "P-186-220" "P-184- 14,083.85 "P-186-221" GLOBE TELECOM, INC. 2776746 29-Apr-2014 27,281.74 "P-186-222" A" 5,417.99 "P-186-225" GLOBE TELECOM, INC. 2776747 29-Apr-2014 10,458.00 ' "P-186-226" "P-184- "P-186-227" A" GLOBE TELECOM, INC. 2776748 29-Apr-2014 I "P-186-228" "P-186-229" "P-184- GLOBE TELECOM, INC. 2776749 24-Apr-2014 85.16 I "P-186-507" A" 5,220.00 GLOBE TELECOM, INC. 2776750 29-Apr-2014 5,040.00 I "P-184- INNOVE COMJVfUNICATIONS, 4,000.13 INC. 0414369 29-Apr-2014 1 "P-186-509" A" INNOVE COMMUNICATIONS, 128.63 INC. 0414370 29-Apr-2014 267.75 I "P-184- INNOVE COMMUNICATIONS, 134.68 INC. 0416261 16-Apr-2014 235.71 "P-186-510" A" INNOVE COMMUNICATIONS, 107.62 "P-186-511" INC. 0413721 14-Apr-2014 "P-186-512" "P-184- INNOVE COMMUNICATIONS, /(' A" INC. 0413724 14-Apr-2014 INNOVE COMMUNICATIONS, "P-184- INC. 0413720 14-Apr-2014 INNOVE COMMUNICATIONS, A" INC. 0416263 16-Apr-2014 INNOVE COMMUNICATIONS, "P-184- INC. 0416260 16-A)Jl'-2014 INNOVE COMMUNICATIONS, A" INC. 0416262 16-Apr-2014 2786346 "P-184- GLOBE TELECOM, INC. 2781215 14-May- 2786347 2014 A" GLOBE TELECOM, INC. 2786348 2786350 07-May- "P-184- GLOBE TELECOM, INC. 2014 A" GLOBE TELECOM, INC. 14-May- "P-184- 2014 A" GLOBE TELECOM, INC. 14-May- "P-184- 2014 A" 14-May- 2014 "P-184- A" "P-184- A" "P-184- _}\" "P-184- ..._.:\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CfA CASE NO. 9469 "P-186-513" "P-184- GLOBE TELECOM. INC. 2786349 14-May- 107.36 "P-186-517" GLOBE TELECOM, INC. 2776540 2014 93.53 "P-186-519" A" GLOBE TELECOM, INC. 2781217 267 75 '"P-186-520" GLOBE TELECOM, INC. 2781218 07-May- 269.38 "P-186-521" "'P-184- GLOBE TELECOM, INC. 2776541 2014 267.86 "P-186-522" GLOBE TELECOM, INC. 2781219 241.61 "P-186-523" A" GLOBE TELECOM, INC. 2781220 07-May- 370.05 "P-186-524" GLOBE TELECOM, INC. 2781221 2014 165.00 "P-186-525" "P-184- GLOBE TELECOM, INC. 2781222 267 86 "P-186-526" GLOBE TELECOM, INC. 2776542 07-May- 160.71 "P-186-528" A" GLOBE TELECOM, INC. 2776543 2014 160.71 "P-186-530" GLOBE TELECOM, INC. 2778408 269.35 "P-186-534" "P-184- GLOBE TELECOM, INC. 2779764 07-May- 333.96 "P-186-535" GLOBE TELECOM, INC. 2776544 2014 289.45 "P-186-538" A" GLOBE TELECOM, INC. 2776546 289.97 "P-186-539" GLOBE TELECOM, INC. 2776547 07-May- 267.75 "P-186-540" "P-184- GLOBE TELECOM, INC. 2776548 2014 107.()4 "P-186-542" GLOBE TELECOM, INC. 2780802 "P-186-543" A" GLOBE TELECOM, INC. 2780803 07-May- ' "P-186-545" GLOBE TELECOM, INC. 2785654 2014 "P-186-547" "P-184- GLOBE TELECOM, INC. 2779756 267.75 ! "P-186-548" GLOBE TELECOM, INC. 2780804 07-May- A" GLOBE TELECOM, INC. 2776550 2014 I I GLOBE TELECOM, INC. 2780806 "P-184- GLOBE TELECOM, INC. 2781224 07-May- 271.45 "P-186-551" A" GLOBE TELECOM, INC. 2781225 2014 267.86 171.43 ' "P-184- 07-May- 128.57 ..c>\" 2014 243.50 "P-186-553" 300.97 "P-186-554" "P-184- 07-May- 224.18 "P-186-555" 2014 241.33 A" 07-May- / "P-184- 2014 A" 07-May- 2014 "P-184- 07-May- A" 2014 "P-184- 07-May- 2014 A" 07-May- "P-184- 2014 A" 07-May- 2014 "P-184- 14-May- A" 2014 "P-184- 14-May- 2014 A" 21-May- "P-184- 2014 A" 07-May- 2014 "P-184- _A" 14-May- 2014 "P-184- /\" 07-May- 2014 "P-184- 14-May- A" 2014 "P-184- 07-May- 2014 A" 07-May- "P-184- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186-556" "P-184- GLOBE TELECOM, INC. 2781226 07-May- 244.95 "P-186-557" GLOBE TELECOM, INC. 2778401 2014 267.86 "P-186-558" A" GLOBE TELECOM, INC. 2778402 267.86 "P-186-559" GLOBE TELECOM, INC. 2779757 07-May- 150.00 "P-186-560" "P-184- GLOBE TELECOM, INC. 2779758 2014 235.71 "P-186-561" GLOBE TELECOM, INC. 2778403 235.71 "P-186-562" A" GLOBE TELECOM, INC. 2779759 07-May- 95.78 "P-186-563" GLOBE TELECOM, INC. 2778404 2014 267.86 "P-186-564" "P-184- GLOBE TELECOM, INC. 2778405 249.03 "P-186-565" GLOBE TELECOM, INC. 2789336 07-May- 207.55 "P-186-566" A" GLOBE TELECOM, INC. 2789337 2014 104.65 "P-186-567" GLOBE TELECOM, INC. 2789338 145.98 "P-186-568" "P-184- GLOBE TELECOM, INC. 2789339 07-May- 140.53 "P-186-570" GLOBE TELECOM, INC. 2780807 2014 267.86 "P-186-571" A" GLOBE TELECOM, INC. 2778406 267.86 "P-186-572" GLOBE TELECOM, INC. 2779760 07-May- "P-186-576" "P-184- GLOBE TELECOM, INC. 2781227 2014 I "P-186-578" GLOBE TELECOM, INC. 2779771 A" GLOBE TELECOM, INC. 2779770 07-May- 128.57 1 I GLOBE TELECOM, INC. 2780808 2014 "P-184- GLOBE TELECOM, INC. 2780809 I L "P-186-579" GLOBE TELECOM, INC. 2780810 07-May- ' "P-186-582" A" GLOBE TELECOM, INC. 2780812 2014 267.75 GLOBE TELECOM, INC. 2780813 187.14 "P-186-583" "P-184- GLOBE TELECOM, INC. 2778407 07-May- 207.08 "P-186-585" GLOBE TELECOM, INC. 2780814 2014 335.85 "P-186-589" A" 197.87 "P-186-590" 28-May- 474.41 "P-186-600" "P-184- 2014 399.05 "P-186-601" 607.61 A" 28-May- 262.51 2014 267.75 "P-184- 28-May- - --- A" 2014 ,:4( "P-184- 28-May- 2014 A" 14-May- "P-184- 2014 A" 07-May- "P-184- 2014 ...:\" 07-May- "P-184- 2014 A" 07-May- 2014 "P-184- ()7 -May- A" 2014 "P-184- 07-May- A" 2014 "P-184- 14-May- 2014 A" 14-May- "P-184- 2014 A" 14-May- 2014 "P-184- A." 14-May- 2014 "P-184- 14-May- A" 2014 "P-184- 07-May- 2014 A" 14-May- "P-184- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186-604" "P-184- GLOBE TELECOM, INC. 2780816 14-May- 160.71 "P-186-605" A" GLOBE TELECOM, INC. 2780817 2014 267.75 "P-186-606" GLOBE TELECOM, INC. 2780818 171.43 "P-186-607" "P-184- GLOBE TELECOM, INC. 2780819 14-May- 107.14 "P-186-608" GLOBE TELECOM, INC. 2780877 2014 107.09 "P-186-609" A" GLOBE TELECOM, INC. 2785660 111.87 "P-186-610" GLOBE TELECOM, INC. 2780878 14-May- 321.43 "P-186-611" "P-184- GLOBE TELECOM, INC 2780879 2014 308.16 "P-186-613" GLOBE TELECOM, INC. 2780880 267.86 "P-186-614" A" GLOBE TELECOM, INC. 2780881 14-May- 254.73 "P-186-615" GLOBE TELECOM, INC. 2780882 2014 251.79 "P-186-616" "P-184- GLOBE TELECOM, INC. 2780883 161.47 "P-186-617" A" GLOBE TELECOM, INC. 2780884 14-May- 171.43 "P-186-618" GLOBE TELECOM, INC. 2780885 2014 275.18 ''P-186-623" "P-184- GLOBE TELECOM, INC. 2780873 144.54 "P-186-624" GLOBE TELECOM, INC. 2785656 21-May- 464.66 "P-186-625" A" GLOBE TELECOM, INC. 2785655 2014 267.96 "P-186-626" GLOBE TELECOM, INC. 2780874 78(,.79 "P-186-628" ''P-184- GLOBE TELECOM, INC. 2780875 14-May- 267.86 "P-186-629" GLOBE TELECOM, INC. 2780876 2014 "P-186-630" A" GLOBE TELECOM, INC. 2785661 I "P-186-635" GLOBE TELECOM, INC. 2789340 14-May- "P-184- GLOBE TELECOM, INC. 2789319 2014 556.47 I GLOBE TELECOM, INC. 2789341 525.47 A" GLOBE TELECOM, INC. 2789321 14-May- 332.97 L "P-186-636" GLOBE TELECOM, INC. 2789322 2014 267.86 ' ''P-186-637" "P-184- 260.26 .l\" 14-May- 160.71 "P-186-639" 2014 267.86 "P-186-640" "P-184- 14-May- ;'I ~----- A" 2014 "P-184- 14-May- i\" 2014 "P-184- 14-May- A" 2014 "P-184- 14-May- 2014 A" 14-May- "P-184- 2014 A'~ 21-May- 2014 "P-184- A" 21-May- 2014 "P-184- 14-May- A" 2014 "P-184- 14-May- 2014 A" 14-May- "P-184- 2014 .A" 21-May- "P-184- 2014 A" 28-May- 2014 "P-184- .A.." 28-May- 2014 "P-184- 28-May- A" 2014 "P-184- 28-May- 2014 A" 28-May- "P-184- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" --

DECISION CfA CASE NO. 9469 "P-186-641" "P-184- GLOBE TELECOM, INC. 2789323 28-May- 160.71 "P-186-642" GLOBE TELECOM, INC. 2789342 2014 267.75 "P-186-643" A" GLOBE TELECOM, INC. 2789343 269.25 "P-186-646" GLOBE TELECOM, INC. 2789344 28-May- 214.64 "P-186-647" "P-184- GLOBE TELECOM, INC. 2789345 2014 272.57 "P-186-648" /\" GLOBE TELECOM, INC. 2789325 123.11 "P-186-649" GLOBE TELECOM, INC. 2789346 28-May- 107.04 "P-186-650" "P-184- GLOBE TELECOM, INC. 2789347 2014 107.04 "P-186-651" GLOBE TELECOM, INC. 2789348 114.05 "P-186-652" A" GLOBE TELECOM, INC. 2789349 28-May- 10704 "P-186-654" GLOBE TELECOM, INC. 2789350 2014 458.24 "P-186-656" "P-184- GLOBE TELECOM, INC. 2789351 267.86 "P-186-658" GLOBE TELECOM, INC. 2789352 28-May- 267.86 "P-186-659" A" GLOBE TELECOM, INC. 2789353 2014 107.04 "P-186-660" GLOBE TELECOM, INC. 2789354 107.ll4 "P-186-662" "P-184- GLOBE TELECOM, INC. 2789314 28-May- 267.86 I "P-186-663" GLOBE TELECOM, INC. 2789315 2014 267.86 "P-186-665" A" GLOBE TELECOM, INC. 2789317 267.86 "P-186-666" GLOBE TELECOM, INC. 2789355 28-May- 282.14 "P-186-667" "P-184- GLOBE TELECOM, INC. 2785662 2014 107.04 "P-186-668" GLOBE TELECOM, INC. 2789318 68.47 "P-186-669" A" GLOBE TELECOM, INC. 2787535 28-May- 267.86 "P-186-671" GLOBE TELECOM, INC. 2789356 2014 267.75 "P-184- GLOBE TELECOM, INC. 2789357 85.71 ~ ~P-186-672" GLOBE TELECOM, INC. 2789326 28-May- 235.71 A" GLOBE TELECOM, INC. 2789327 2014 235.71 "P-186-673" "P-186-674" "P-184- 28-May- /" 2014 A" 28-May- "P-184- 2014 A" 28-May- 2014 "P-184- 28-May- A" 2014 "P-184- 28-May- _f-V' 2014 "P-184- 28-May- 2014 A" 28-May- "P-184- 2014 A" 28-May- 2014 "P-184- 28-May- A" 2014 "P-184- 28-May- 2014 A" 21-May- "P-184- 2014 A" 28-May- 2014 "P-184- 29-May- A" 2014 "P-184- 28-May- 2014 A" 28-May- "P-184- 2014 A" 28-May- 2014 "P-184- 28-May- A" 2014 "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 ""P-186-675"" "'P-184- GLOBE TELECOM, INC. 2789358 28-May- 267.86 "'P-186-677" GLOBE TELECOM, INC. 2789328 2014 267.86 "'P-186-679" A"' GLOBE TELECOM, INC. 2789359 267.86 "'P-186-680" GLOBE TELECOM, INC. 2789360 28-May- 267.75 "'P-186-681" "'P-184- GLOBE TELECOM, INC. 2789361 2014 267.75 "'P-186-682" GLOBE TELECOM, INC. 2789362 267.75 "'P-186-683" A" GLOBE TELECOM, INC. 2789363 28-May- 270.09 "'P-186-684" GLOBE TELECOM, INC. 2789364 2014 217.49 "'P-186-685" "'P-184- GLOBE TELECOM, INC. 2789365 313.24 "'P-186-687" GLOBE TELECOM, INC. 2789329 28-May- 267.84 "P-186-689" A" GLOBE TELECOM, INC. 2789330 2014 171.43 "'P-186-690" GLOBE TELECOM, INC. 2789366 275.07 "'P-186-691" "'P-184- GLOBE TELECOM, INC. 2789367 28-May- 287.49 "P-186-692" GLOBE TELECOM, INC. 2789368 2014 283.13 "'P-186-694" A" GLOBE TELECOM, INC. 2789369 267.75 "'P-186-696" GLOBE TELECOM, INC. 2789370 28-May- 333.80 ""P-186-697" "'P-184- GLOBE TELECOM, INC. 2788676 2014 236.()7 "P-186-704" GLOBE TELECOM, INC. 2789331 334.11 "'P-186-705" A" GLOBE TELECOM, INC. 2789332 28-May- 107.04 "P-186-706" GLOBE TELECOM, INC. 2789333 2014 171.43 "'P-186-708" "'P-184- GLOBE TELECOM, INC. 2788492 171.43 "P-186-709" _,\" GLOBE TELECOM, INC. 2788493 28-May- 171.43 "P-186-710" GLOBE TELECOM, INC. 2788494 2014 171.54 i "P-186-711" "'P-184- GLOBE TELECOM, INC. 2789334 235.71 "P-186-713" GLOBE TELECOM, INC. 2789335 28-May- 235.71 UP-186-714" A" GLOBE TELECOM, INC. 2788495 2014 243.60 "'P-184- 28-May- /'1 2014 A" 28-May- "P-184- 2014 A" 28-May- 2014 "'P-184- 28-May- A" 2014 "'P-184- 28-May- 2014 A" 28-May- "'P-184- 2014 A" 28-May- 2014 "'P-184- 29-May- A" 2014 "P-184- 28-May- 2014 A" 28-May- "'P-184- 2014 A" 28-May- 2014 "P-184- 29-May- A" 2014 "'P-184- 29-May- 2014 A" 29-May- "'P-184- 2014 A" 28-May- 2014 "'P-184- 28-May- .l\" 2014 "P-184- 29-May- 2014 A" "P-184- A" "'P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186-716" "P-184- GLOBE TELECOM, INC. 2787524 29-May- 267.75 A" GLOBE TELECOM, INC. 2789216 2014 267.75 "P-186-719" GLOBE TELECOM, INC. 2789217 193.01 "P-184- GLOBE TELECOM, INC. 2789218 29-May- 171.43 "P-186-720" GLOBE TELECOM, INC. 2788295 2014 331.10 A" GLOBE TELECOM, INC. 2788291 267.75 "P-186-721" GLOBE TELECOM, INC. 2788292 29-May- 128.46 "P-184- GLOBE TELECOM, INC. 2788293 2014 128.46 "P-186-724" GLOBE TELECOM, INC. 2788294 267.75 A" INNOVE COl\1MUNICATIONS 0417509 29-May- 5,418.01 "P-186-727" INNOVE COMMUNICATIONS 0417510 2014 5,424.01 "P-184- INNOVE COMMUNICATIONS 0417511 5,418.01 "P-186-728" A" INNOVE COMMUNICATIONS 0417512 29-May- 5,040.00 INNOVE COMMUNICATIONS 0417513 2014 7,920.00 "P-186-729" "P-184- INNOVE COMMUNICATIONS 0417516 24,938.72 INNOVE COMMUNICATIONS 0417514 29-May- 5,219.99 "P-186-730" A" INNOVE COMMUNICATIONS 0417515 2014 85.18 INNOVE COMJ'v!UNICATIONS 0417618 19,628.21 "P-186-776" "P-184- INNOVE COMMUNICATIONS 0417950 29-May- 5,040.02 GLOBE TELECOM, INC. 2014 176.18 "P-186-777" A" GLOBE TELECOM, INC. 300.97 GLOBE TELECOM, INC. 29-May- 85.71 "P-186-778" "P-184- GLOBE TELECOM, INC. 2014 144.54 GLOBE TELECOM, INC. 1,214.63 "P-186-779" A" GLOBE TELECOM, INC. 29-May- 268.17 GLOBE TELECOM. INC. 2014 267.86 "P-186-780" "P-184- A" 21-May- /'/' "P-186-781" 2014 "P-184- "P-186-782" A" 21-May- 2014 "P-186-783" "P-184- 21-May- "P-186-784" A" 2014 "P-186-785" "P-184- 21-May- "P-186- A" 2014 1012" nP-186- "P-184- 21-May- 1013" A" 2014 "P-186- 1014'' "P-184- 21-May- "P-186- 2014 1015" A" "P-186- 21-May- 1016" "P-184- 2014 "P-186- .,-\" 1017'' 21-May- "P-186- "P-184- 2014 1018" A" 28-May- "P-184- 2014 A" 29-May- "P-184- 2014 A" 2792325 11-jun-2014 "P-184- 2792326 11-Jun-2014 A" 2792327 11-]un-2014 "P-184- 2792328 11-Jun-2014 A" 2792782 18:Jun-2014 "P-184- A" 2796082 11-Jun-2014 "P-184- 2796083 11-]un-2014 A" "P-184- A~' "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 ''P-186- ''P-184- GLOBE TELECOM, INC. 2792783 18-)un-2014 92.46 1020'' GLOBE TELECOM, INC. 2796084 11-Jun-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2796085 11Jun-2014 267.86 1021" GLOBE TELECOM, INC. 2792784 18-Jun-2014 320.69 "P-186- "P-184- GLOBE TELECOM, INC. 2792330 11-Jun-2014 1022" GLOBE TELECOM, INC. 2792331 11-)un-2014 61.50 "P-186- A" GLOBE TELECOM, INC. 2792332 11-Jun-2014 150.00 1023" GLOBE TELECOM, INC. 2792333 11-)un-2014 150.00 "P-186- "P-184- GLOBE TELECOM, INC. 2796086 11-Jun-2014 224.89 1024" .A" GLOBE TELECOM, INC. 2792334 11Jun-2014 232.78 "P-186- GLOBE TELECOl\1, INC. 2792335 11-Jun-2014 446.82 1025" ''P-184- GLOBE TELECOM, INC. 2798223 25-Jun-2014 299.90 "P-186- .tV' GLOBE TELECOM, INC. 2796087 11-fun-2014 637.29 1026" GLOBE TELECOM, INC. 2796088 11-Jun-2014 268.39 "P-186- "P-184- GLOBE TELECOM, INC. 2586140 25-)un-2014 317.26 1027" GLOBE TELECOM, INC. 2796089 11-Jun-2014 160.71 "P-186- A" GLOBE TELECOM, INC. 2586141 25-Jun-2014 235.71 1028" GLOBE TELECOM, INC. 2586142 25-)un-2014 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2586133 25-Jun-2014 107.14 1029" GLOBE TELECOM, INC. 2796091 11-)un-2014 53.57 "P-186- A" GLOBE TELECOM, INC. 2796092 11-Jun-2014 235.71 1030" GLOBE TELECOM, INC. 2796093 11Jun-2014 182.14 "P-186- "P-184- GLOBE TELECOM, INC. 2796094 11-)un-2014 171.43 1032" GLOBE TELECOM, INC. 2792338 11-Jun-2014 171.43 "P-186- A" GLOBE TELECOM, INC. 2792339 11-fun-2014 171.43 1033" GLOBE TELECOM. INC. 2796095 11-lun-2014 171.43 1 "P-186- "P-184- 1034" ' "P-186- A" 1035" 299.90 I "P-186- "P-184- 1036" / "P-186- A" 1038" "P-186- "P-184- 1039" A" UP~186- "P-184- 1040" "P-186- A" 1041" "P-186- "P-184- 1042" "P-186- A" 1043" "P-186- "P-184- 1044" "P-186- A" 1046" "P-186- "P-184- 1047" "P-186- A" 1048" "P-184- A" "P-184- A" "P-184- A" "P-184- i\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .i\" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2796096 11-)un-2014 144.54 1049" A" GLOBE TELECOM, INC. 2796097 11-Jun-2014 133.SO "P-186- GLOBE TELECOM, INC. 2796098 11::.Jun-2014 139.93 1050" "P-184- GLOBE TELECOM, INC. 2798217 25-]un-2014 267.86 "P-186- GLOBE TELECOM, INC. 2787735 04-Jun-2014 234.39 1051" A" GLOBE TELECOM, INC. 2796099 11-)un-2014 267.7S "'P-186- GLOBE TELECOM, INC. 2787736 04-Jun-2014 267.75 JOS2" "P-184- GLOBE TELECOM, INC. 2796100 11-)un-2014 171.43 UP-186- GLOBE TELECOM, INC. 2796951 11-Jun-2014 267.86 1053" A" GLOBE TELECOM, INC. 2796952 11-Jun-2014 545.85 "P-186- GLOBE TELECOM, INC. 2792340 11-)un-2014 267.75 10S4" "P-184- GLOBE TELECOM, INC. 27969S3 11-Jun-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2792342 11-)un-2014 161.41 JOSS" GLOBE TELECOM, INC. 2796954 11,)un-2014 246.43 "P-186- "P-184- GLOBE TELECOM, INC. 2792343 ll::.Jun-2014 267.86 JOS6" J\." GLOBE TELECOM, INC. 2792344 11-)un-2014 309.02 "P-186- GLOBE TELECOM, INC. 279234S 11-Jun-2014 350.44 1057'' "P-184- GLOBE TELECOM, INC. 27969S5 11-)un-2014 267.7S "P-186- ,>\." GLOBE TELECOM, INC. 2S86134 2S-Jun-2014 267.75 JOS8" GLOBE TELECOM, INC. 2792346 11-)un-2014 179.66 "P-186- "P-184- GLOBE TELECOM, INC. 2796956 11-)un-2014 171.43 1059'' A" GLOBE TELECOM, INC. 2792347 11-Jun-2014 467.70 "P-186- GLOBE TELECOM, INC. 2792348 11-)un-2014 171.43 1060" "P-184- GLOBE TELECOM, INC. 2792349 11-Jun-2014 252.16 "P-186- Al' GLOBE TELECOM, INC. 27923SO 11-)un-2014 267.75 1062" GLOBE TELECOM, INC. 2798218 25-Jun-2014 152.68 "P-186- "P-184- 1063" /""" "P-186- A" 1064" "P-186- "P-184- 106S" 1V' "P-186- 1066" "P-184- "P-186- 1067" A" "P-186- 1068" "P-184- "P-186- 1069" A" "P-186- 1070" "P-184- "P-186- 1071" A" "P-186- I 1072" "P-184- "P-186- 1073" A" "P-186- 1074" "P-184- "P-186- 1075" A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A'~ "P-184- A" "P-184- J\"

DECISION CTA CASE NO. 9469 UP-186- "P-184- GLOBE TELECOM, INC. 2796963 11Jun-2014 144.54 1076" GLOBE TELECOM, INC. 2796964 11-Jun-2014 144.54 A" GLOBE TELECOM, INC. 2796957 11Jun-2014 144.54 "P-186- GLOBE TELECOM, INC. 2796958 11-jun-2014 144.54 1077" "P-184- GLOBE TELECOM, INC. 2792779 18-Jun-2014 123.11 "P-186- GLOBE TELECOM, INC. 2796959 11-)un-2014 162.54 1078" A" GLOBE TELECOM, INC. 2798219 25-Jun-2014 267.75 "P-186- GLOBE TELECOM, INC. 2792785 18-)un-2014 267.75 1079" "P-184- GLOBE TELECOM, INC. 2792787 18-Jun-2014 107.04 "P-186- GLOBE TELECOM, INC. 2792788 18-jun-2014 267.75 1080" A" GLOBE TELECOM, INC. 2792789 18-Jun-2014 160.71 "P-186- GLOBE TELECOM, INC. 2792790 18-Jun-2014 160.71 1081" "P-184- GLOBE TELECOM, INC. 2796960 11-jun-2014 641.07 "P-186- GLOBE TELECOM, INC. 2792793 18-Jun-2014 171.43 1082" A" GLOBE TELECOM, INC. 2792794 18Jun-2014 175.71 "P-186- GLOBE TELECOM, INC. 2796961 11-Jun-2014 107.04 1083" "P-184- GLOBE TELECOM, INC. 2792795 18-Jun-2014 176.18 "P-186- GLOBE TELECOM, INC. 2796962 11-)un-2014 235.71 1084" A" GLOBE TELECOM, INC. 2792780 18-Jun-2014 179.08 "P-186- GLOBE TELECOM, INC. 2792797 18-)un-2014 267.86 1085" "P-184- GLOBE TELECOM, INC. 2792798 18-Jun-2014 258.00 "P-186- GLOBE TELECOM, INC. 2792799 18Jun-2014 173.98 1086" A" GLOBE TELECOM, INC. 2792800 18-Jun-2014 31UJ6 "P-186- GLOBE TELECOM, INC. 2794451 18-Jun-2014 1087'' "P-184- GLOBE TELECOM, INC. 2794453 18-)un-2014 I "P-186- GLOBE TELECOM. INC. 2794454 18-lun-2014 92.56 1088" A" "P-186- I 1089" "P-184- "P-186- 178.92 1090" A" "P-186- I 1091" "P-184- "P-186- 107.57 I 1092" A" ''P-186- ~ 1093" "P-184- "P-186- 1094" A" "P-186- 1096" "P-184- "P-186- 1097" A" "P-186- 1098" "P-184- ''P-186- 1099" A" "P-186- 1100" "P-184- "P-186- 1101" A" "P-186- 1102" "P-184- A" "P-184- A" "P-184- A" "P-184- A" nP-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .L!)." "P-184- A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2794456 18-Jun-2014 312.67 1103" A'' GLOBE TELECOM, INC. 2794458 18-fun-2014 177.46 "P-186- GLOBE TELECOM, INC. 2794460 18-Jun-2014 664.87 1105" "P-184- GLOBE TELECOM, INC. 2794461 18::.Jun-2014 267.75 "P-186- GLOBE TELECOM, INC. 2794462 18-fun-2014 268.72 1107" A" GLOBE TELECOM, INC. 2793772 18-Jun-2014 267.75 "P-186- GLOBE TELECOM, INC. 2793773 18-fun-2014 267.75 1108" "P-184- GLOBE TELECOM, INC. 2793774 18-Jun-2014 267.75 "P-186- GLOBE TELECOM, INC. 2793775 18-fun-2014 2(>7.75 1109" A" GLOBE TELECOM, INC. 2793776 18-Jun-2014 268.06 "P-186- GLOBE TELECOM, INC. 2793777 18::.Jun-2014 286.90 1110" "P-184- GLOBE TELECOM, INC. 2793778 18-fun-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2793779 18-Jun-2014 267.75 1111" GLOBE TELECOM, INC. 2793780 18-fun-2014 738.73 "P-186- "P-184- GLOBE TELECOM, INC. 2793781 18-Jun-2014 321.67 1112" GLOBE TELECOM, INC. 2793782 18:Jun-2014 224.89 UP-186- A" GLOBE TELECOM, INC. 2793784 18-Jun-2014 226.50 1113" GLOBE TELECOM, INC. 2793785 18-Jun-2014 "P-186- "P-184- GLOBE TELECOM, INC. 2793786 18-fun-2014 ! 1114" A" GLOBE TELECOM, INC. 2586135 25-Jun-2014 "P-186- GLOBE TELECOM, INC. 2586125 25-!un-2014 224.89 1115" "P-184- GLOBE TELECOM, INC. 2586126 25-Jun-2014 225.96 "P-186- GLOBE TELECOM, INC. 2586127 25-lun-2014 252.48 1116" A" GLOBE TELECOM, INC. 2586128 25-fun-2014 267.86 "P-186- GLOBE TELECOM, INC. 2586129 25-Jun-2014 128.46 1117" "P-184- GLOBE TELECOM, INC. 2586131 25-!un-2014 123.11 "P-186- 94.60 1118" A" 96.21 "P-186- 92.46 1119" "P-184- "P-186- rl 1120" A" "P-186- 1122" "P-184- "P-186- 1123" A" "P-186- 1124" "P-184- "P-186- A" 1125" "P-186- "P-184- I 1126" I "P-186- A" 1127" "P-186- "P-184- 1128" "P-186- A" 1129" "P-186- "P-184- 1130" "P-186- A" 1132" "P-184- A" "P-184- .i\'' "P-184- A" "P-184- A" "P-184- A" "P-184- A'' "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2793787 18-]un-2014 123.11 1133" GLOBE TELECOM, INC. 2793788 18-Jun-2014 123.11 A~~ GLOBE TELECOM, INC. 2586132 25-]un-2014 267.86 "P-186- GLOBE TELECOM, INC. 2586136 25-)un-2014 600.71 1134" "P-184- GLOBE TELECOM, INC. 2586137 25-Jun-2014 85.71 "P-186- A" GLOBE TELECOM, INC. 2586138 25,)un-2014 160 71 1135" GLOBE TELECOM, INC. 2586139 25-Jun-2014 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2586143 25-]un-2014 251.79 1136" A" GLOBE TELECOM, INC. 2798225 25-Jun-2014 267.75 "P-186- GLOBE TELECOM, INC. 2799229 25-]un-2014 267.86 1138" "P-184- GLOBE TELECOM, INC. 2798226 25-Jun-2014 171.75 "P-186- A" GLOBE TELECOM, INC. 2798221 25::Jun-2014 17143 1139" GLOBE TELECOM, INC. 2798227 25-]un-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2798228 25-Jun-2014 267 86 1140" A" GLOBE TELECOM, INC. 2799223 25-)un-2014 426.09 UP-186- GLOBE TELECOM, INC. 2798229 25-Jun-2014 267.75 1141" "P-184- GLOBE TELECOM, INC. 2798222 25-]un-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2798230 25-Jun-2014 183.63 1142" GLOBE TELECOM, INC. 2798231 25-Jun-2014 172.50 "P-186- "P-184- INNOVE COMMUNICATIONS 0421414 25-)un-2014 5,424.00 1143" A" INNOVE COMMUNICATIONS 0421416 25-Jun-2014 5,418.00 I "P-186- INNOVE COMMUNIC.\TIONS 0421417 25-]un-2014 1144" "P-184- INNOVE C01v!MUNJCATIONS 0421418 25-Jun-2014 I "P-186- INNOVE COMMUNICATIONS 0421419 25jun-2014 1145" A" INNOVE COMMUNICATIONS 0421421 25-Jun-2014 5,220.00 "P-186- INNOVE C01v!MUNICATIONS 0421424 25-]un-2014 85.17 1146" "P-184- 85.17 "P-186- 1148" A~) 5,039.99 "P-186- 38,304.26 1149" "P-184- "P-186- A" ;"Y" 1150" "P-186- "P-184- 1151" A'' "P-186- 1152" "P-184- "P-186- 1153" A" "P-186- 1189" "P-184- "P-186- A" 1190" "P-186- "P-184- 1192" "P-186- A" 1193" "P-186- "P-184- 1194" A" "P-186- 1196" "P-184- "P-186- i\" i 1198" "P-184- .1\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" ''P-184- A" "P-184- A" "P-184- -'-~" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2811036 30-Jul-2014 267.86 1444'' GLOBE TELECOM, INC. 268.02 A" GLOBE TELECOM, INC. 2810326 30-Jul-2014 235.71 "P-186- GLOBE TELECOM, INC. 267.86 1445" "P-184- GLOBE TELECOM, INC. 2810327 30-Jul-2014 267.86 "P-186- GLOBE TELECOM, INC. 171.96 1446" A" GLOBE TELECOM, INC. 2801037 04-Jul-2014 267.75 GLOBE TELECOM, INC. 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2805136 09-]ul-2014 235.71 1447" i\." GLOBE TELECOM, INC. 224.89 "P-186- GLOBE TELECOM, INC. 2811024 30-]ul-2014 235.71 1448" "P-184- GLOBE TELECOM, INC. 235.71 "P-186- GLOBE TELECOM, INC. 2801048 04-]ul-2014 299.79 1449" A'~ GLOBE TELECOM, INC. 267.96 "P-186- GLOBE TELECOM, INC. 2801038 04-Jul-2014 267.75 1450" "P-184- GLOBE TELECOM, INC. 267.86 "P-186- GLOBE TELECOM, INC. 2805137 09:Jul-2014 267.75 1451" A" GLOBE TELECOM, INC. 302.04 "P-186- GLOBE TELECOM, INC. 2801049 04-jul-2014 144.54 1452" "P-184- GLOBE TELECOM, INC. 235.71 "P-186- GLOBE TELECOM, INC. 2801050 04-Jul-2014 481.62 1453" A" GLOBE TELECOM, INC. 171.43 "P-186- GLOBE TELECOM, INC. 2799801 04Jul-2014 171.43 1454" "P-184- GLOBE TELECOM, INC. 267.86 "P-186- GLOBE TELECOM, INC. 2799802 04-Jul-2014 267.86 1455" A" GLOBE TELECOM. INC. 2799803 172.93 "P-186- �. 1456" "P-184- ~ "P-186- 04Jul-2014 1457" A" "P-186- 2799804 04-jul-2014 1458" "P-184- "P-186- 2805139 09-Jul-2014 1459" A" "P-186- 2805140 09-)ul-2014 1460" "P-184- "P-186- A'' 2805141 09-Jul-2014 1461" "P-186- "P-184- 2805142 09Jul-2014 1462" A" "P-186- 2805143 09-Jul-2014 1463" "P-184- "P-186- A'' 2805144 09:.Jul-2014 I 1464" "P-186- "P-184- 2805145 09-Jul-2014 A" I 2805146 09-Jul-2014 "P-184- 1465" 2801039 04-jul-2014 "P-186- A'~ 1466" 2805147 09-Jul-2014 "P-186- "P-184- 1467" A" 2799805 04-]ul-2014 "P-186- 1468" "P-184- "P-186- 1469" A" "P-184- A" "P-184- J\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 ''P-186- "P-184- 1470" A" GLOBE TELECOM, INC. 2799806 04- Jul-2014 267.75 "P-186- "P-184- 1471" A" GLOBE TELECOM, INC. 2799807 04-Jul-2014 267.75 "P-186- "P-184- 1472" A" GLOBE TELECOM, INC. 2801040 04-jul-2014 123.11 "P-18(>- "P-184- 1473" A" GLOBE 1ELECOM, INC. 2805148 09,Jul-2014 107.04 "P-186- "P-184- 1474" A" GLOBE TELECOM, INC. 2799808 04-]ul- 2014 107.04 "P-186- "P-184- 1475" A" GLOBE TELECOM, INC. 2805149 09-Jul-2014 267.86 "P-186- "P-184- 1476" A" GLOBE TELECOM, INC. 2805150 09::Jul-2014 267.86 "P-186- "P-184- 1477" A" GLOBE TELECOM, INC. 2805901 09-]ul-2014 274.18 "P-186- "P-184- 1478" A" GLOBE TELECOM, INC. 2805902 09-Jul-2014 107.04 "P-186- "P-184- 1479" A" GLOBE TELECOM, INC. 2799809 04-]ul-2014 267.75 "P-186- "P-184- 1480" A" GLOBE TELECOM, INC. 2805903 09-jul-2014 53.57 "P-186- "P-184- 1481" A" GLOBE TELECOM, INC. 2801041 04Jul-2014 235.71 "P-186- "P-184- 1482" A" GLOBE TELECOM, INC. 2805904 09-Jul-2014 128.79 "P-186- "P-184- 1483" A" GLOBE TELECOM, INC. 2799810 04::Jul-2014 171.43 "P-186- "P-184- 1484" A" GLOBE TELECOM, INC. 2801042 04-]ul-2014 144.54 "P-186- "P-184- 1485" A" GLOBE TELECOM, INC. 2799811 04-Jul-2014 144.64 "P-186- "P-184- 1486" A" GLOBE TELECOM, INC. 2805905 09::Jul-2014 144.54 2799812 04-Jul-2014 "P-186- "P-184- I 1488" A" GLOBE TELECOM, INC. 267.75 "P-186- "P-184- 1489" A" GLOBE TELECOM, INC. 2801436 04-Jul-2014 209.73 "P-186- UP-184- 1491" -'-~" GLOBE TELECOM, INC. 2805908 09-]ul-2014 267.75 I "P-186- UP-184- 1492" A" GLOBE TELECOM, INC. 2805909 09-Jul-2014 222.29 "P-186- "P-184- 1493" A" GLOBE TELECOM, INC. 2805910 09-)ul-2014 267.75 "P-186- "P-184- 1495" A" GLOBE TELECOM, INC. 2805912 09-Jul-2014 169.82 "P-186- "P-184- 1496" A" GLOBE TELECOM, INC. 2805913 09:.Jul-2014 107.04 "P-186- "P-184- 1497" A" GLOBE TELECOM, INC. 2805914 09-Jul-2014 107.04 "P-186- "P-184- 1498" - '--A'_:_ - GLOBE TEl,ECOM,INC. 2805915 09-Jul-2014 - - - 1(17.04 /

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2805916 09-jul-2014 107.04 1499" GLOBE TELECOM, INC. 2805917 09-Jul-2014 267.S6 "P-186- A" GLOBE TELECOM, INC. 280591S 09-Jul-2014 267.75 1500" GLOBE TELECOM, INC. 2801043 O+Jul-2014 107.04 "P-IS6- "P-184- GLOBE TELECOM, INC. 2801044 04-Jul-2014 107.04 1501" GLOBE TELECOM, INC. 2801437 04-Jul-2014 254.79 "P-186- A" GLOBE TELECOM, INC. 2S01438 04-Jul-2014 269.15 1504" GLOBE TELECOM, INC. 2805921 09-Jul-2014 28l.S5 "P-186- "P-184- GLOBE TELECOM, INC. 2805923 09-Jul-2014 213.96 1505" i\" GLOBE TELECOM, INC. 2805924 09-)ul-2014 193.93 "P-186- GLOBE TELECOM, INC. 2805926 09-ful-2014 300.64 1506" "P-184- GLOBE TELECOM, INC. 2805927 09-Jul-2014 281.04 "P-186- GLOBE TELECOM, INC. 280592S 09-jul-2014 246.43 1507" A" GLOBE TELECOM, INC. 2801439 04-Jul-2014 267.86 "P-186- GLOBE TELECOM, INC. 2805929 09-ful-2014 160.71 I 50S" "P-184- GLOBE TELECOM, INC. 2S04145 09-Jul-2014 220.18 "P-186- GLOBE TELECOM, INC. 2804146 09-Jul-2014 183.5S I 1510" A" GLOBE TELECOM, INC. 2804147 09-jul-2014 123.11 I "P-186- GLOBE TELECOM, INC. 2804148 09-Jul-2014 267.86 1511" "P-184- GLOBE TELECOM, INC. 2804149 09-jul-2014 255.22 "P-186- GLOBE TELECOM, INC. 2804150 09-.Jul-2014 268.(17 1512" A" GLOBE TELECOM, INC. 2801045 04-jul-2014 267.86 "P-186- GLOBE TELECOM, INC. 2801440 04-Jul-2014 232.78 1513" "P-184- GLOBE TELECOM, INC. 2810318 30:Jul-2014 178.93 "P-IS6- GLOBE TELECOM, INC. 2801441 04-Jul-2014 232.7S 1514" A" GLOBE TELECOM, INC. 2801442 04-Jul-2014 254.37 "P-186- 1515" "P-184- r/ "P-186- .i\" 1516" "P-186- "P-IS4- 1517" "P-186- A" 151S" "P-1S6- "P-IS+ 1519" "P-186- A" 1520" "P-1S6- "P-184- 1521" "P-186- A" 1522" "P-186- "P-184- 1523" "P-186- A" 1524" "P-IS6- "P-184- 1525" "P-186- A" 1526" "P-1S6- "P-IS+ 1527" A" - "P-1S4- A" "P-1S4- A" "P-184- A" "P-184- A" "P-1S4- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2801443 04-]ul-2014 267.75 1528" GLOBE TELECOM, INC. 2806851 09-Jul-2014 267 75 A" GLOBE TELECOM, INC. 2806852 09-]ul-2014 267.75 "P-186- GLOBE TELECOM, INC. 2806853 09-]ul-2014 300.36 1529" "P-184- GLOBE TELECOM, INC. 2801046 04-]ul-2014 267.75 "P-186- GLOBE TELECOM, INC. 2806854 09-jul-2014 267.75 1530" A" GLOBE TELECOM, INC. 2801444 04-]ul-2014 267.75 UP-186- GLOBE TELECOM, INC. 2801445 04-Jul-2014 267.75 1531" "P-184- GLOBE TELECOM, INC. 2801446 04:Jul-2014 267.75 "P-186- GLOBE TELECOM, INC. 2801447 04-]ul-2014 267.75 1532" A" GLOBE TELECOM, INC. 2801448 04-Jul-2014 267.75 "P-186- GLOBE TELECOM, INC. 2801449 04-]ul-2014 267.86 1533" "P-184- GLOBE TELECOM, INC. 2806855 09-Jul-2014 130.28 "P-186- GLOBE TELECOM, INC. 2801450 04Jul-2014 267.86 1534" A" GLOBE TELECOM, INC. 2806856 09-]ul-2014 85.71 "P-186- GLOBE TELECOM, INC. 2806857 09-Jul-2014 267.75 1535" "P-184- GLOBE TELECOM, INC. 2806858 09-]ul-2014 92.99 "P-186- GLOBE TELECOM, INC. 2799733 04-Jul-2014 267.75 1 1536" A" GLOBE TELECOM, INC. 2806859 09:Jul-2014 123.11 "P-186- GLOBE TELECOM, INC. 2806860 09-Jul-2014 182.14 1537" "P-184- GLOBE TELECOM, INC. 2806861 09Jul-2014 268.02 "P-186- GLOBE TELECOM, INC. 2806862 09-Jul-2014 267.75 1538" A" GLOBE TELECOM, INC. 2806863 09-.Jul-2014 267.86 "P-186- GLOBE TELECOM, INC. 2806864 09-]ul-2014 278.23 1539" "P-184- GLOBE TELECOM, INC. 2799734 04-Jul-2014 165.08 "P-186- A" GLOBE TELECOM, INC. 2806866 09-)ul-2014 324.48 1540" "P-186- "P-184- ~ 1541" "P-186- _.._!\" 1542" "P-186- "P-184- 1543" "P-186- A" 1544" "P-186- "P-184- 1545" A" "P-186- 1546" "P-184- "P-186- 1547" A" "P-186- 1548" "P-184- "P-186- I 1549" A" I "P-186- I 1550" "P-184- "P-186- A" . "P-184- 1551" A" "P-186- 1552" UP-184- "P-186- A" 1553" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A~' "P-184- A" "P-184- A" "P-184- }\." "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- nP-184- GLOBE TELECOM, INC. 2806867 09-)ul-2014 267.86 1554" A'' GLOBE TELECOM, INC. 2806868 272.18 "P-186- GLOBE TELECOM, INC. 2806869 09~Jul-2014 222.58 1555" "'P-184- GLOBE TELECOM, INC. 2806870 224.18 "P-186- GLOBE TELECOM, INC. 2806871 09-Jul-2014 241.06 1556" A" GLOBE TELECOM, INC. 2806873 09::Jul-2014 108.74 "P-186- GLOBE TELECOM, INC. 2806874 09-)ul-2014 245.10 1557" "P-184- GLOBE TELECOM, INC. 2811025 09::Jul-2014 268.34 "P-186- GLOBE TELECOM, INC. 2806875 09-Jul-2014 267.86 1558" A" GLOBE TELECOM, INC. 2806876 30-Jul- 2014 64.50 "P-186- GLOBE TELECOM, INC. 2811037 09-jul-2014 252.25 1559" "P-184- GLOBE TELECOM, INC. 2811038 09-Jul-2014 171.43 "P-186- A" GLOBE TELECOM, INC. 2811039 30::Jul-2014 182.14 1560" GLOBE TELECOM, INC. 2811040 30-Jul-2014 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2811041 30-Jul-2014 267.75 1561" GLOBE TELECOM, INC. 2806877 30-jul-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2806878 30-Jul-2014 122.31 1562" GLOBE TELECOM, INC. 2811042 09-jul-2014 "P-186- "P-184- GLOBE TELECOM, INC. 2811043 09-Jul-2014 I 1563" GLOBE TELECOM, INC. 2806879 30-Jul-2014 "P-186- A~' GLOBE TELECOM, INC. 2811044 30-jul-2014 267.86 1564" GLOBE TELECOM, INC. 2806880 09-Jul-2014 267.86 "P-186- "'P-184- GLOBE TELECOM, INC. 2806881 30-jul-2014 107.57 1565" GLOBE TELECOM, INC. 2811026 09-Jul-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2811027 08-jul-2014 115.62 1566" GLOBE TELECOM, INC. 2806882 30,)ul-2014 164.68 "P-186- "P-184- 30::Jul-2014 113.57 1567" 09-jul-2014 177.00 "P-186- A" 1,290.96 1568" "P-186- "P-184- / 1569" 1V' "P-186- 1570" "P-184- "P-186- A" 1571" "P-186- "'P-184- 1572" "P-186- A" 1573" "P-186- "P-184- 1574" "P-186- A" 1575" "P-186- "P-184- I 1576" A" ''P-186- "P-184- I A" 1577" "P-184- I "P-186- A" 1578" "P-186- "P-184- 1579" A" "P-184- A" "P-184- _A" "P-184- A" "P-184- A" "P-184- A" "P-184- .i\" "P-184- i\" "P-184- i\" "P-184- /\." "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2806883 09-)ul-2014 1,997.96 1580" GLOBE TELECOM, INC. 2810007 30-Jul-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2811028 30Jul-2014 268.16 1581" GLOBE TELECOM, INC. 2810008 30-Jul-2014 368.17 "P-186- "P-184- GLOBE TELECOM, INC. 2810009 30-Jul-2014 267.75 1582" GLOBE TELECOM, INC. 2810010 30-1ul-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2810011 30-Jul-2014 235.71 1583" GLOBE TELECOM, INC. 2810012 30-jul-2014 235.71 "P-186- "P-184- GLOBE TELECOM, INC. 2810013 30-Jul-2014 171.43 1584" GLOBE TELECOM, INC. 2805930 09Jul-2014 56.89 "P-186- A" GLOBE TELECOM, INC. 2805931 09-Jul-2014 150.00 1585" GLOBE TELECOM, INC. 2805932 09-Jul-2014 150.54 "P-186- "P-184- GLOBE TELECOM, INC. 2805933 09-Jul-2014 789.72 1586" GLOBE TELECOM, INC. 2805934 09-.Jul-2014 181.61 "P-186- A" GLOBE TELECOM, INC. 2805935 09Jul-2014 107.14 1587" GLOBE TELECOM, INC. 2810014 30-Jul-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2811029 30-jul-2014 264.33 1588" GLOBE TELECOM, INC. 2811030 30-jul-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2811032 30-Jul-2014 217.39 1589" GLOBE TELECOM, INC. 2811033 30Jul-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2811034 30-)ul-2014 267.86 1590" GLOBE TELECOM, INC. 2810320 30-Jul-2014 171.43 "P-186- A" GLOBE TELECOM, INC. 2811035 30Jul-2014 176.18 1591" GLOBE TELECOM, INC. 2810321 30-Jul-2014 171.96 "P-186- "P-184- GLOBE TELECOM, INC. 2810015 30-Jul-2014 128.46 ! 1592" A. " GLOBE TELECOM, INC. 2810328 30-jul-2014 332.50 .' "P-186- 1593" "P-184- r/ "P-186- 1594" A" "P-186- 1595" "P-184- "P-186- 1596" A" "P-186- 1597" "P-184- "P-186- 1599" A" "P-186- 1600" "P-184- "P-186- A" I "P-184- 1602" A" ' "P-186- "P-184- 1603" A" "P-186- "P-184- 1604" "P-186- A" 1605" "P-186- "P-184- 1606" "P-186- A" 1607" "P-184- A" "P-184- rV' "P-184- A" "P-184- A" "P-184- .A." "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2810016 30-Jul-2014 252.75 1608" GLOBE TELECOM, INC. 85.71 A" GLOBE TELECOM, INC. 2810330 30-jul-2014 85.71 "P-186- GLOBE TELECOM, INC. 1610" "P-184- GLOBE TELECOM, INC. 2810331 30-Jul-2014 202.94 "P-186- GLOBE TELECOM, INC. 212.63 1611" A" GLOBE TELECOM, INC. 2810017 30-jul-2014 123.11 "P-186- GLOBE TELECOM, INC. 323.10 1612" "P-184- GLOBE TELECOM, INC. 2810018 30-Jul-2014 270.87 "P-186- GLOBE TELECOM, INC. 1613" A" GLOBE TELECOM, INC. 2810019 30-jul-2014 96.74 "P-186- GLOBE TELECOM, INC. 267.86 1614" "P-184- GLOBE TELECOM, INC. 2810020 30-Jul-2014 "P-186- GLOBE TELECOM, INC. 9845 1615" A" GLOBE TELECOM, INC. 2810343 30-Jul-2014 267.75 "P-186- GLOBE TELECOM, INC. 172.50 1616" "P-184- GLOBE TELECOM, INC. 2810344 30-jul-2014 1,041.05 "P-186- GLOBE TELECOM, INC. 171.43 1617" A" GLOBE TELECOM, INC. 2810345 30~Jul-2014 221.67 "P-186- GLOBE TELECOM, INC. 123.11 1618" "P-184- GLOBE TELECOM, INC. 2810346 30-jul-2014 123.11 "P-186- A" GLOBE TELECOM, INC. 168.26 1619" GLOBE TELECOM, INC. 2811045 30-Jul-2014 171.96 "P-186- "P-184- GLOBE TELECOM, INC. 172.18 1620" GLOBE TELECOM, INC. 2810332 30-jul-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 267.75 1621" 2810322 30-jul-2014 275.79 "P-186- "P-184- 208.58 1622" 2810333 30Jul-2014 267.75 "P-186- A" 1623" 2810334 30-jul-2014 /I/ "P-186- "P-184- 1624" 2810335 30~Jul-2014 "P-186- A" 1625" 2810336 30-jul-2014 "P-186- "P-184- 1626" 2809049 30-Jul-2014 "P-186- A" 1627" 2810323 30Jul-2014 "P-186- "P-184- 1628" 2810324 30-Jul-2014 "P-186- A" 1629" 2810325 30-Jul-2014 "P-186- "P-184- 1630" 2811046 30-]ul-2014 I "P-186- A" 1631" 2811047 30-Jul-2014 "P-186- "P-184- 1632" /\" 2811048 30Jul-2014 "P-186- 1633" "P-184- 2811049 30-Jul-2014 "P-186- 1634" A" "P-184- A" "P-184- A" "P-184- A" UP-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- J\."

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2810337 30-Jul-2014 235.71 1635" A" GLOBE TELECOM, INC. 2810338 235.71 "P-186- GLOBE TELECOM, INC. 2810339 30-]ul-2014 329.11 1636" "P-184- GLOBE TELECOM, INC. 2810340 326.43 "P-186- A" GLOBE TELECOM, INC. 2809050 30-jul-2014 235.71 1637" GLOBE TELECOM, INC. 2811023 235.71 "P-184- GLOBE TELECOM, INC. 2810341 30-jul-2014 280.71 ~~P-186- A" INNOVE COMMUNICATIONS 0425169 5,220.00 INNOVE COMMUNICATIONS 042S170 30-Jul-2014 85.18 1638" "P-184- INNOVE COMMUNICATIONS 042S171 S,040.00 "P-186- A" GLOBE TELECOM, INC. 2819401 30Jul-2014 243.50 1639" GLOBE TELECOM, INC. 2819402 23S.7R "P-186- "P-184- GLOBE TELECOM, INC. 2819403 30-jul-2014 153.42 1641" GLOBE TELECOM, INC. 2819404 171.43 "P-186- A" GLOBE TELECOM, INC. 2819405 30Jul-2014 171.43 1642" GLOBE TELECOM, INC. 2819406 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2819407 30- jul-2014 267.86 I 1685" GLOBE TELECOM, INC. 2819408 "P-186- A" GLOBE TELECOM, INC. 2819409 30-Jul-2014 ! 1686" GLOBE TELECOM, INC. 2819410 15-Aug- "P-186- "P-184- GLOBE TELECOM, INC. 2819411 2014 2,279.63 1687" GLOBE TELECOM, INC. 2818064 IS-Aug- 267.75 "P-186- A" GLOBE TELECOM, INC. 2818065 2014 210.36 1960" GLOBE TELECOM, INC. 2819412 1S-Aug- 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2819413 2014 267.75 1962" A" GLOBE TELECOM. INC. 2819414 1S-Aug- 107.04 "P-186- 2014 13154 1963" "P-184- 15-Aug- 131.54 "P-186- A" 2014 171.43 1964" IS-Aug- "P-186- "P-184- 2014 ~ 196S" 1S-Aug- "P-186- A" 2014 1966" 15-Aug- "P-186- "P-184- 2014 1967" 15-Aug- "P-186- A" 2014 1968" 15-Aug- "P-186- "P-184- 2014 1969" 15-Aug- "P-186- A" 2014 1970" 18-Aug- "P-186- "P-184- 2014 1971" A" 18-Aug- "P-186- 2014 I 1972" "P-184- 15-Aug- I "P-186- 2014 1973" A" 15-Aug- "P-186- 2014 1974" "P-184- 15-Aug- "P-186- 2014 1975" A" "P-186- 1976" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .Lf\." "P-184- A" "P-184- A" "P-184- A"

DECISION CfA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2819415 15-Aug- 171.43 1977" GLOBE TELECOM, INC. 2819416 2014 171.43 "P-186- A" GLOBE TELECOM, INC. 2819417 171.43 1978" GLOBE TELECOM, INC. 2819418 15-Aug- 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2819419 2014 171.43 1979" A"" GLOBE TELECOM, INC. 2814797 268.29 "P-186- GLOBE TELECOM, INC. 2819420 15-Aug- 150.00 1980" "'P-184- GLOBE TELECOM, INC. 2818258 2014 150.00 "P-186- A" GLOBE TELECOM, INC. 2818259 150.00 1981" GLOBE TELECOM, INC. 2818260 15-Aug- 150.00 "P-186- "P-184- GLOBE TELECOM, INC. 2818261 2014 151.07 1982" A" GLOBE TELECOM, INC. 2818066 152.14 "P-186- GLOBE TELECOM, INC. 2818262 15-Aug- 174.64 1983" "P-184- GLOBE TELECOM, INC. 2818067 2014 161.25 "P-186- A" GLOBE TELECOM, INC. 2818263 171.43 1984" GLOBE TELECOM, INC. 2818264 18-Aug- 159.11 "P-186- "P-184- GLOBE TELECOM, INC. 2818068 2014 235.71 1985" A" GLOBE TELECOM, INC. 2818265 208.93 "P-186- GLOBE TELECOM, INC. 2818266 15-Aug- 267.86 ! 1986" "P-184- GLOBE TELECOM, INC. 2818069 2014 224.89 "P-186- A" GLOBE TELECOM, INC. 2818267 128.89 1987" GLOBE TELECOM, INC. 2818268 15-Aug- 157.56 "P-186- "P-184- GLOBE TELECOM, INC. 2818269 2014 267.75 1988" A" GLOBE TELECOM, INC. 2818270 192.27 "P-186- GLOBE TELECOM, INC. 2818070 15-Aug- 171.43 1989" "P-184- GLOBE TELECOM, INC. 2818271 2014 171.43 "P-186- A" 1990" 15-Aug- /1" "P-186- "P-184- 2014 1991" "P-186- A" 15-Aug- 1992" 2014 "P-186- "P-184- 1993" A" 18-Aug- "P-186- 2014 1994" "P-184- "P-186- 15-Aug- 1995" A" 2014 "P-186- 1998" "P-184- 18-Aug- "P-186- A" 2014 1999" "P-186- "P-184- 15-Aug- 2000" 2014 "P-186- A" 2001" 15-Aug- "P-186- "P-184- 2014 A" I 18-Aug- "P-184- 2014 2002" ! "P-186- A" 15-Aug- 2014 2003" "P-184- "P-186- A" 15-Aug- 2014 2004" "P-184- A" 18-Aug- 2014 "P-184- ...\ " 15-Aug- 2014 "P-184- A" 15-Aug- 2014 "P-184- A" 15-Aug- 2014 "P-184- A" 15-Aug- 2014 "P-184- A" 18-Aug- 2014 "P-184- A" 15-Aug- 2014 "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2818272 15-Aug- 267.75 2006" A" GLOBE TELECOM, INC. 2818071 2014 107.04 "P-186- GLOBE TELECOM, INC. 2818072 107.14 2008" "P-184- GLOBE TELECOM, INC. 2818073 18-Aug- 107.04 "P-186- GLOBE TELECOM, INC. 2818074 2014 288.11 2009" A" GLOBE TELECOM, INC. 2818075 268.18 "P-186- GLOBE TELECOM, INC. 2818076 18-Aug- 299.79 2010" "P-184- GLOBE TELECOM, INC. 2814798 2014 589.07 "P-186- GLOBE TELECOM, INC. 2818077 268.68 2013" A" GLOBE TELECOM, INC. 2818078 18-Aug- 172.66 "P-186- GLOBE TELECOM, INC. 2818079 2014 271.30 2014" "P-184- GLOBE TELECOM, INC. 2818080 267.75 "P-186- A" GLOBE TELECOM, INC. 2818081 18-Aug- 267.86 2015" GLOBE TELECOM, INC. 2818273 2014 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2818082 214.11 2016" A" GLOBE TELECOM, INC. 2818083 18-Aug- 185.36 "P-186- GLOBE TELECOM, INC. 2818084 2014 267.75 2017" "P-184- GLOBE TELECOM, INC. 2818085 128.63 . "P-186- A" GLOBE TELECOM, INC. 2818086 18-Aug- 2018" GLOBE TELECOM, INC. 2818087 2014 128.77 _I "P-186- "P-184- GLOBE TELECOM, INC. 2818088 2019" A" GLOBE TELECOM, INC. 2818089 18-Aug- 144.54 "P-186- GLOBE TELECOM, INC. 2818090 2014 144.54 2020" "P-184- GLOBE TELECOM, INC. 2818091 107 04 "P-186- A" GLOBE TELECOM, INC. 2818092 18-Aug- 363.07 2021" GLOBE TELECOM, INC. 2818093 2014 295.81 "P-186- "P-184- 267.75 2023" 18-Aug- 267.75 "P-186- A" 2014 2024" /�' "P-186- "P-184- 18-Aug- 2025" 2014 "P-186- A" 2026" 18-Aug- "P-186- "P-184- 2014 2027" A" "P-186- 18-Aug- 2028" "P-184- 2014 "P-186- A" 2029" 15-Aug- "P-186- "P-184- 2014 2030" A" "P-186- 18-Aug- 2031" "P-184- 2014 "P-186- A" 2032" 18-J\ug- "P-186- "P-184- 2014 L 2033" A" I "P-186- 18-Aug- I 2034" "P-184- 2014 "P-186- A" i 2035" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- 2014 "P-184- 18-Aug- A" 2014 "P-184- 18-Aug- A" 2014 "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "'P-186- ""P-184- GLOBE TELECOM, INC. 2818094 18-Aug- 1,421.59 2036" GLOBE TELECOM, INC. 2818095 2014 390.96 "'P-186- A" GLOBE TELECOM, INC. 2818096 109.18 2037" GLOBE TELECOM, INC. 2818097 18-Aug- 116.41 "'P-186- "'P-184- GLOBE TELECOM, INC. 2818098 2014 107.04 2038" A" GLOBE TELECOM, INC. 2818099 107.04 "'P-186- GLOBE TELECOM, INC. 2818100 18-Aug- 267.86 2039" '"P-184- GLOBE TELECOM, INC. 2819101 2014 267.75 ""P-186- A" GLOBE TELECOM, INC. 2819102 267.86 2040" GLOBE TELECOM, INC. 2819103 18-Aug- 267.86 ""P-186- ""P-184- GLOBE TELECOM, INC. 2819104 2014 107.04 2041" GLOBE TELECOM, INC. 2819105 107.04 "P-186- A" GLOBE TELECOM, INC. 2819106 18-Aug- 222.04 2042" GLOBE TELECOM, INC. 2819107 2014 325.02 ""P-186- ""P-184- GLOBE TELECOM, INC. 2819108 220.43 2043" GLOBE TELECOM, INC. 2819109 18-Aug- 238.64 ""P-186- A~' GLOBE TELECOM, INC. 2819110 2014 284.74 2044" GLOBE TELECOM, INC. 2819111 238.30 ""P-186- '"P-184- GLOBE TELECOM, INC. 2819112 18-Aug- 267.86 2045" A" GLOBE TELECOM, INC. 2818274 2014 199.80 '"P-186- GLOBE TELECOM, INC. 2819113 267.86 2046" ""P-184- GLOBE TELECOM, INC. 2819115 18-Aug- 243.5o I ""P-186- A" GLOBE TELECOM, INC. 2014 387.57 ! 2047" GLOBE TELECOM, INC. '"P-186- ""P-184- GLOBE TELECOM, INC. 18-Aug- I 2048" A" GLOBE TELECOM, INC. 2014 '"P-186- 267.86 2049" ""P-184- 18-Aug- 293.21 '"P-186- 2014 269.47 2050" A" '"P-186- 18-Aug- ;I 2051" ""P-184- 2014 ""P-186- A" 18-Aug- '- 2052" '"P-184- 2014 I ""P-186- A" 18-Aug- I 2053" 2014 '"P-184- HP-186- 18-Aug- 2054" A" 2014 '"P-186- 2055" '"P-184- 18-Aug- '"P-186- A" 2014 2056" ""P-186- ""P-184- 18-Aug- 2057" _l\" 2014 '"P-186- 2058" '"P-184- 18-Aug- ""P-186- 2014 2059" A" '"P-186- 18-Aug- 2060" '"P-184- 2014 '"P-186- A" 2061" 18-Aug- ""P-184- 2014 A" 15-Aug- 2014 ""P-184- A" 18-Aug- 2014 ""P-184- A" 18-Aug- 2014 ""P-184- 2821684 02-Sep-2014 A" 2819116 18-Aug- ""P-184- 2014 A'' 2821685 02-Sep-2014 ""P-184- 2814799 A" 18-Aug- 2014 '"P-184- A" ""P-184- A" ""P-184- A" ""P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2814800 18-Aug- 251.79 2062" A" GLOBE TELECOM, INC. 2819117 2014 406.30 "P-186- GLOBE TELECOM, INC. 2819118 267.86 2063" "P-184- GLOBE TELECOM, INC. 2819119 18-Aug- 267.75 "P-186- A" GLOBE TELECOM, INC. 2819120 2014 269.98 2064" GLOBE TELECOM, INC. 2819121 267.75 "P-184- GLOBE TELECOM, INC. 2819122 18-Aug- 270.16 ~~P-186- GLOBE TELECOM, INC. 2819123 2014 267.75 A" GLOBE TELECOM, INC. 2819124 153.92 2065" GLOBE TELECOM, INC. 2819125 18-Aug- 875.94 "P-186- "P-184- GLOBE TELECOM, INC. 2819126 2014 153.75 2066" GLOBE TELECOM, INC. 2819127 460.29 "P-186- A" GLOBE TELECOM, INC. 2819128 18-Aug- 280.01 2067" GLOBE TELECOM, INC. 2819129 2014 235.71 "P-186- "P-184- GLOBE TELECOM, INC. 2819130 267.86 2068" GLOBE TELECOM, INC. 2819131 18-Aug- 171.43 "P-186- ..._;\" GLOBE TELECOM, INC. 2819132 2014 171.43 2069" GLOBE TELECOM, INC. 2819133 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2819134 18-Aug- 267.86 2070" A" GLOBE TELECOM, INC. 2819135 2014 194.85 GLOBE TELECOM, INC. 2819136 128.46 ~~P-186- "P-184- GLOBE TELECOM, INC. 2819137 18-Aug- 128.46 A" GLOBE TELECOM, INC. 2819138 2014 235.71 2071" GLOBE TELECOM, INC. 2819139 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2819140 18-Aug- 267.86 2072" GLOBE TELECOM, INC. 2819141 2014 267.86 "P-186- A" 2073" 18-Aug- tv "P-186- "P-184- 2014 2074" A" "P-186- 18-Aug- 2075" "P-184- 2014 "P-186- j_\" 2078" 18-Aug- "P-186- "P-184- 2014 2081" "P-186- A" 18-Aug- I 2082" 2014 I "P-186- "P-184- 2083" 18-Aug- "P-186- A~' 2014 2084" "P-186- "P-184- 18-Aug- 2085" A" 2014 "P-186- 2086" "P-184- 18-Aug- "P-186- A" 2014 2087" "P-186- "P-184- 18-Aug- 2088" 2014 "P-186- A" 2089" 18-Aug- "P-186- "P-184- 2014 2090" _l\" "P-186- 18-Aug- 2091" "P-184- 2014 A" - 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- "P-184- 2014 A" 18-Aug- 2014 "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2819142 18-Aug- 144.54 2092" GLOBE TELECOM, INC. 2817986 2014 475.22 "P-186- A" GLOBE TELECOM, INC. 2819143 412.39 2093" GLOBE TELECOM, INC. 2819144 18-Aug- 267.91 "P-186- "P-184- GLOBE TELECOM, INC. 2819145 2014 112.66 2094" A" GLOBE TELECOM, INC. 2819146 177.35 "P-186- GLOBE TELECOM, INC. 2819147 18-j\ug- 267.86 2095" "P-184- GLOBE TELECOM, INC. 2819148 2014 339.40 "P-186- A" GLOBE TELECOM, INC. 2819149 431.76 2096" GLOBE TELECOM, INC. 2819150 18-Aug- 374.32 "P-186- "P-184- GLOBE TELECOM, INC. 2818201 2014 139.18 2097" GLOBE TELECOM, INC. 2818202 267.75 "P-186- A" GLOBE TELECOM, INC. 2818203 18-Aug- 107.04 2098" GLOBE TELECOM, INC. 2818204 2014 107.14 "P-186- "P-184- GLOBE TELECOM, INC. 267.86 2099" A" GLOBE TELECOM, INC. 18-Aug- 267.75 "P-186- GLOBE TELECOM, INC. 2014 267.75 2100" "P-184- GLOBE TELECOM, INC. 145.31 "P-186- A" GLOBE TELECOM, INC. 18-Aug- 267.75 2101" GLOBE TELECOM, INC. 2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 267.75 ' 2102" A" GLOBE TELECOM, INC. 18-Aug- "P-186- GLOBE TELECOM, INC. 2014 I 2104" "P-184- GLOBE TELECOM, INC. nP-186- GLOBE TELECOM, INC. 18-Aug- 150.00! 2105" A" GLOBE TELECOM, INC. 2014 15o.oo I "P-186- 2106" "P-184- 18-Aug- ! "P-186- A" 2014 2107" 15o.oo I "P-186- "P-184- 18-Aug- 150.00 2109" 2014 150.00 "P-186- A" 2110" 18-Aug- / "P-186- "P-184- 2014 2111" "P-186- A" 18-Aug- i 2112" 2014 ''P-186- "P-184- 2114" 18-Aug- "P-186- _/\" 2014 2115" "P-186- "P-184- 2821695 02-Sep-2014 2117" A" 2818876 "P-186- 2818205 15-Aug- 2118" "P-184- 2014 "P-186- A" 2119" 18-Aug- "P-186- "P-184- 2014 2121" "P-186- A" 2819216 02-Sep-2014 2122" 2818206 18-Aug- "P-184- 2818207 2014 A" 2818208 18-Aug- 2818210 2014 "P-184- 2818211 A" 2818212 18-Aug- 2818213 2014 "P-184- 2818214 A" 18-Aug- 2014 "P-184- A" 18-Aug- 2014 "P-184- 18-Aug- A" 2014 "P-184- 18-Aug- A" 2014 "P-184- 18-Aug- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 '"P-186- '"P-184- GLOBE TELECOM, INC. 2818879 15-Aug- 160.61 2123"" A" GLOBE TELECOM, INC. 2818881 2014 160.61 '"P-186- GLOBE TELECOM, INC. 2818882 160.61 2125" "P-184- GLOBE TELECOM, INC. 2817467 15-Aug- 160.61 "P-186- A" GLOBE TELECOM, INC. 2817468 2014 160.61 2126" GLOBE TELECOM, INC. 2817469 160.61 '"P-186- "P-184- GLOBE TELECOM, INC. 2818215 15-Aug- 171.43 2127" GLOBE TELECOM, INC. 2818216 2014 107.57 '"P-186- A" GLOBE TELECOM, INC. 2817470 240.90 2128" GLOBE TELECOM, INC. 2817471 15-Aug- 153.11 "P-186- "P-184- GLOBE TELECOM, INC. 2817472 2014 267.75 2129" A" GLOBE TELECOM, INC. 2818217 111.99 '"P-186- GLOBE TELECOM, INC. 2818218 15-Aug- 267.75 2130" "P-184- GLOBE TELECOM, INC. 2818219 2014 267.75 "P-186- GLOBE TELECOM, INC. 2818220 267.75 2131, A" GLOBE TELECOM, INC. 2818221 15-Aug- 232.85 GLOBE TELECOM, INC. 2818222 2014 236.46 "P-186- "P-184- GLOBE TELECOM, INC. 2818223 264.24 2132" A" GLOBE TELECOM, INC. 2818224 18-Aug- 264.63 "P-186- GLOBE TELECOM, INC. 2817473 2014 263.49 2133" "P-184- GLOBE TELECOM, INC. 2818225 267.75 "P-186- A" GLOBE TELECOM, INC. 2817474 1~Aug- 2134" GLOBE TELECOM, INC. 2817475 I "P-186- "P-184- GLOBE TELECOM, INC. 2817476 2014 2135" .i\" GLOBE TELECOM, INC. 2814787 15-Aug- 85.71 "P-186- GLOBE TELECOM, INC. 2814788 2136" "P-184- 2014 I "P-186- 15-Aug- 2137" A" 267.86 1 "P-186- 2014 267.86 I 2138" "P-184- 15-Aug- "P-186- A" ! 2139" 2014 "P-186- "P-184- 18-Aug- 267 86 2140" A" 176.18 "P-186- 2014 2141" "P-184- 18-Aug- ;I "P-186- 2142" A" 2014 "P-186- 18-Aug- 2143" "P-184- "P-186- A" 2014 2144" 18-Aug- "P-186- "P-184- 2145" /\'l 2014 "P-186- 18-Aug- 2146" "P-184- "P-186- A" 2014 2147" 18-Aug- "P-186- "P-184- 2148" 2014 "P-186- A'~ 18-Aug- 2149" "P-184- 2014 A" 18-Aug- "P-184- 2014 i\.'' 15-Aug- "P-184- 2014 18-Aug- A" 2014 "P-184- 15-Aug- A" 2014 "P-184- 15-Aug- 2014 A" 15-Aug- "P-184- 2014 A" 18-Aug- 2014 "P-184- A" 18-Aug- 2014 "P-184- A" "P-184- ~\" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2814789 18-Aug- 267.75 2150" A" GLOBE TELECOM, INC. 2817987 2014 128.46 "P-186- GLOBE TELECOM, INC. 2814790 171.64 2151" "P-184- GLOBE TELECOM, INC. 2814791 18-Aug- 171.54 "P-186- A" GLOBE TELECOM, INC. 2014 267.86 2152" GLOBE TELECOM, INC. 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 18-Aug- 267.86 2153" GLOBE TELECOM, INC. 2014 267.86 "P-186- A'~ GLOBE TELECOM, INC. 267.86 2154" GLOBE TELECOM, INC. 18-Aug- 278.90 "P-186- "P-184- GLOBE TELECOM, INC. 2014 162.01 2155" A" GLOBE TELECOM, INC. 246.43 "P-186- GLOBE TELECOM, INC. 2821686 02-Sep-2014 171.43 2156" "P-184- GLOBE TELECOM, INC. 2814792 18-Aug- 171.43 "P-186- A" GLOBE TELECOM, INC. 2814793 2014 267.75 2157'' GLOBE TELECOM, INC. 2814794 18-Aug- 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2814795 2014 356.07 2158" GLOBE TELECOM, INC. 18-Aug- 267.75 "P-186- A" GLOBE TELECOM, INC. 2014 267.75 . 2159" GLOBE TELECOM, INC. 18-Aug- 270.71 I "P-186- "P-184- GLOBE TELECOM, INC. 2014 262.78 2160" A" GLOBE TELECOM, INC. 267.75 "P-186- GLOBE TELECOM, INC. 2819217 02-Sep-2014 528.67 2161" "P-184- GLOBE TELECOM, INC. 123.11 ''P-186- A" GLOBE TELECOM, INC. 2821687 02-Sep-2014 94.60 2162" GLOBE TELECOM, INC. 2817988 18-Aug- 92.46 ''P-186- "P-184- 2014 2163" A" ,rl "P-186- 2821696 02-Se.tJ-2014 2164" "P-184- "P-186- A" 2821697 02-Sep-2014 2165" 2817989 18-Aug- "P-186- "P-184- 2817990 2014 2166" A" 2814796 "P-186- 2817991 18-Aug- 2167" "P-184- 2817992 2014 "P-186- 2817993 2168" A" 2817994 18-Aug- "P-186- 2817995 2014 2169" "P-184- 2817996 "P-186- A" 2817997 18-Aug- 2170" 2817998 2014 "P-186- "P-184- 2817999 2171" _A" 18-Aug- "P-186- 2014 2172" "P-184- "P-186- Al' 18-Aug- 2173" 2014 "P-186- "P-184- I 2174" 18-Aug- I "P-186- A" 2014 2175" "P-184- 18-Aug- A." 2014 "P-184- 18-Aug- A" 2014 "P-184- 18-i\ug- A" 2014 "P-184- 18-Aug- 2014 A" 18-Aug- "P-184- 2014 A" "P-184- A" "P-184- A" "P-184- A'' "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC 2818000 14-Aug- 318.19 2176" A" GLOBE TELECO!vl, INC. 2818057 2014 182.14 "P-186- GLOBE TELECOM, INC 2818058 267.86 2177" "P-184- GLOBE TELECOM, INC 2818059 18-Aug- 120.85 "P-186- A" GLOBE TELECOM, INC 2818060 2014 97.81 2178" GLOBE TELECOM, INC 2818061 188.82 "P-186- "P-184- GLOBE TELECOM, INC. 2818062 18-Aug- 123.11 2179" A" GLOBE TELECOM, INC. 2818063 2014 267.86 "P-186- GLOBE TELECOM, INC. 2180" "P-184- GLOBE TELECOM, INC. 18-Aug- "P-186- A" GLOBE TELECOM, INC. 2014 2181" GLOBE TELECO!vl, INC "P-186- "P-184- GLOBE TELECOM, INC. 18-Aug- 2182" GLOBE TELECOM, INC. 2014 "P-186- A" GLOBE TELECOM, INC. 2183" GLOBE TELECOM, INC. 18-Aug- "P-186- "P-184- GLOBE TELECOM, INC. 2014 2184" A" GLOBE TELECOM, INC. "P-186- GLOBE TELECOM, INC. 18-Aug- 2185" nP-184~ GLOBE TELECOM, INC. 2014 "P-186- GLOBE TELECOM, INC. 2186" A" GLOBE TELECOM, INC. 18-Aug- "P-186- "P-184- GLOBE TELECOM, INC. 2014 2187'' GLOBE TELECOM, INC. "P-186- A" GLOBE TELECOM, INC. 2821688 02-Sep_,.2014 171.43 2188" GLOBE TELECOM, INC. "P-186- "P-184- 2821689 02-Sep-2014 174.09 2189" A" "P-186- 2821690 02-Sep-2014 267.75 2190" "P-184- "P-186- 2821691 02-Scp-2014 267.75 2191" _}\." "P-186- 2821698 02-Sep-2014 160.71 2192" "P-184- "P-186- _A" 2821692 02-5~2014 267.75 2193" "P-186- "P-184- 2821693 02-Sep-2014 267.75 2194" .A." 2821699 02-Sep-2014 I "P-186- I 2195" "P-184- "P-186- A" 171.43 2196" "P-186- "P-184- 2821700 02-Sep-2014 182.14 2197" "P-186- A" 2819201 02-Sep-2014 171.43 2198" "P-186- "P-184- 2819202 02-SeJ>::2014 171.43 2199" "P-186- A" 2819203 02-Sep-2014 171.43 2200" "P-186- "P-184- 2819218 02-Sep_,. 2014 252.25 2201" A" 2819219 02-Sep-2014 491.92 ----- "P-184- 2819204 02-Sep-2014 171.43 A" 2819205 02-S~2014 197.36 "P-184- 2819220 02-Sep-2014 321.32 A" 2819206 02-Sep:2014 _ 274.18 - "P-184- --- A" ~ "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .l\" "P-184- A" "P-184- A" -

DECISION CTA CASE NO. 9469 ''P-186- "P-184- GLOBE TELECOM, INC. 2819207 02-Sep-2014 199.34 2202'' GLOBE TELECOM, INC. 162.03 A" GLOBE TELECOM, INC. 2819208 02-Sef':"2014 200.80 "P-186- GLOBE TELECOM, INC. 268.50 2203" "P-184- GLOBE TELECOM, INC. 2819209 02-Sep-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 336.75 2204" GLOBE TELECOM, INC. 2819210 02-Sep:2014 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 267.75 2205" GLOBE TELECOM, INC. 2819211 02-Sep-2014 128.79 "P-186- A" GLOBE TELECOM, INC. 267.75 2206" GLOBE TELECOM, INC. 2820689 02-Sep:2014 208.39 "P-186- "P-184- GLOBE TELECOM, INC. 207.32 2207" A" GLOBE TELECOM, INC. 2819212 02-Sep-2014 235.71 "P-186- GLOBE TELECOM, INC. 235 71 2208" "P-184- GLOBE TELECOM, INC. 2820690 02-Sep-2014 267.75 "P-186- GLOBE TELECOM, INC. 235.71 2209" A" GLOBE TELECOM, INC. 2819213 02-Sep-2014 192.86 "P-186- GLOBE TELECOM, INC. 123.11 2210" "P-184- GLOBE TELECOM, INC. 2819214 02-Sep-2014 487.42 "P-186- ..._-\" GLOBE TELECOM, INC. 287.78 2211" GLOBE TELECOM, INC. 2820691 02-Sep:2014 1o1.o4 I "P-186- "P-184- GLOBE TELECOM, INC. 107.04 ! 2212" GLOBE TELECOM, INC. 2820692 02-Sep-2014 108.87 "P-186- A" GLOBE TELECOM, INC. 107.04 2213" GLOBE TELECOM, INC. 2820693 02-Sep-2014 267.86 HP-186- "P-184- GLOBE TELECOM, INC. 174.37 2214" 2820684 02-Sep-2014 "P-186- A" ;V 2215" 2819215 02-Sep-2014 "P-186- "P-184- 2216" A" 2820685 02-SeE:-2014 "P-186- 2217" "P-184- 2820686 02-Sep-2014 "P-186- 2218" A" 2820687 02-Sep-2014 "P-186- 2219" "P-184- 2828926 24-Sep-2014 "P-186- 2220" A" 2820688 02-Sep-2014 "P-186- 2221" "P-184- 2820674 02-Se~2014 "P-186- 2222" A" 2820675 02-Sep-2014 "P-186- 2223" "P-184- 2828927 24-Sep:2014 "P-186- A'' 2224" 2820676 02-Sep-2014 "P-186- "P-184- 2225" 2820677 02-Sep-2014 "P-186- A" 2226" 2820678 02-Sep-2014 "P-186- "P-184- I 2227" A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2820679 02-Sep~2014 198.21 2228" A" GLOBE TELECOM, INC. 247.14 "P-186- GLOBE TELECOM, INC. 2820680 02-Sep-2014 267.86 2229" "P-184- GLOBE TELECOM, INC. 281.41 "P-186- A" GLOBE TELECOM, INC. 2820681 02-Sep-2014 267.75 2230" GLOBE TELECOM, INC. 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2828928 24-Sep-2014 267.75 2231" A" GLOBE TELECOM, INC. 267.86 "P-186- GLOBE TELECOM, INC. 2828929 24-Sep-2014 267.86 2232" "P-184- GLOBE TELECOM, INC. 170.89 "P-186- A" INNOVE COMMUNICATIONS 2828930 24-Scp-2014 5,424.00 2233" INNOVE COMMUNICATIONS 5,418.00 "P-186- "P-184- INNOVE COMMUNICATIONS 2828931 16-Sep-2014 5,418.00 2234" INNOV:E COMMUNICATIONS 5,423.98 "P-186- A" INNOVE COMMUNICATIONS 2820682 02-S~2014 5,418.00 2235" INNOVE COMMUNICATIONS 5,418.00 "P-186- "P-184- INNOVE COMMUNICATIONS 2820683 02-Sep-2014 7,919.99 2236" A" INNOVE COMMUNICATIONS 40,567.89 "P-186- INNOVE COMMUNICATIONS 2828932 24-Sep-2014 4,306.22 2237" "P-184- INNOVE COMMUNICATIONS 427975 29,145.19 "P-186- A" INNOVE COMMUNICATIONS 427976 15-Aug- 7,919.99 2266" INNOVE COMMUNICATIONS 427977 2014 "P-186- "P-184- GLOBE TELECOM, INC. 427978 I 2267" A" GLOBE TELECOM, INC. 427979 15-Aug- "P-186- GLOBE TELECOM, INC. 427980 2014 s,o4o.oo 1 2268" "P-184- GLOBE TELECOM, INC. 427981 128.57 "P-186- 427982 15-Aug- 168.75 2269" A" 427983 2014 332.04 "P-186- 253.88 2270" "P-184- 15-Aug- "P-186- 2014 ;~"! 2271" A" "P-186- 15-Aug- 2272" "P-184- 2014 "P-186- A" 2273" 15-Aug- "P-186- "P-184- 2014 2274" A" 15-Aug- ' "P-184- 2014 A" "P-186- 15-Aug- 2275" "P-184- 2014 "P-186- 2276" A" 15-Aug- "P-186- 2014 2277" UP-184- "P-186- A" 646257 24-Sep-2014 2582" "P-186- "P-184- 427844 02-Sep-2014 2583" "P-186- A" 427845 02-Sep-2014 2584" "P-186- "P-184- 2832373 24-Sep-2014 2585" A" 2832375 24-Sep-2014 "P-184- 2830696 24-Sep-2014 A" 2833128 24-Sep-2014 "P-184- A" "P-184- A" "P-184- A" ''P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2828685 24-Sep-2014 129.64 2586" GLOBE TELECOM, INC 132.62 "P-186- A" GLOBE TELECOM, INC. 2830415 24-Sep-2014 268.87 2587" GLOBE TELECOM, INC 818.62 "P-186- "P-184- GLOBE TELECOM, INC 2832376 24-Sep-2014 267.86 2588" GLOBE TELECOM, INC 179.75 "P-186- A" GLOBE TELECOM, INC. 2828689 24-Sep-2014 162.76 2590" GLOBE TELECOM, INC. 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2830414 24-Sep-2014 139.18 2591" GLOBE TELECOM, INC 182.14 A" GLOBE TELECOM, INC. 2830413 24-Sep-2014 267.86 (~P-186- GLOBE TELECOM, INC 267.86 "P-184- GLOBE TELECOM, INC 2830697 24-Sep-2014 255.33 2592" GLOBE TELECOM, INC. 333.30 "P-186- A" GLOBE TELECOM, INC 2830698 24-Sep-2014 267.86 2593" GLOBE TELECOM, INC. 138.11 "P-186- "P-184- GLOBE TELECOM, INC. 2830699 24-Sep,2014 267.75 I 2594" GLOBE TELECOM, INC 425.70 "P-186- A" GLOBE TELECOM, INC. 2830700 24-Sep-2014 267.75 2595" GLOBE TELECOM, INC. 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2833101 24-Sep-2014 813.62 2596" GLOBE TELECOM, INC 235.71 "P-186- A" GLOBE TELECOM, INC. 2830412 24-Sep-2014 267.75 2597" GLOBE TELECOM, INC 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2830411 24-Sep-2014 235.71 2598" GLOBE TELECOM, INC. 171.32 "P-186- A" 2830410 24-SCJJ.:2014 2600" ~ "P-186- "P-184- 2830409 24-Sep-2014 2601" "P-186- A" 2828933 24-Sep-2014 2602" "P-186- "P-184- 2828686 24-Sep-2014 2603" "P-186- A" 2830406 24-Sep-2014 2604" "P-186- "P-184- 2828934 24-Se~2014 2605" "P-186- A" 2828935 24-Sep-2014 2606" "P-186- "P-184- 2828690 24-Sep~2014 I 2607" I "P-186- A" 2833102 24-Sep-2014 2608" "P-186- "P-184- 2830407 24-Sep-2014 2609" "P-186- A" 2833103 24-Sep-2014 2610" "P-186- "P-184- 2830408 24-Sep-2014 2612" Al' "P-186- 2833104 24-Sep- 2014 2615" UP-184- "P-186- 2616" A" "P-184- A" "P-184- A" "P-184- i\" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "'P-186- "P-184- GLOBE TELECOM, INC. 2828691 24-Scp-2014 232.78 2617" A'' GLOBE TELECOM, INC. 232.78 "P-186- GLOBE TELECOM, INC. 2828672 24-SejJ-2014 262.65 2619" "P-184- GLOBE TELECOM, INC. 173.04 "P-186- GLOBE TELECOM, INC. 2830405 24-Sep-2014 279.30 2620" A" GLOBE TELECOM, INC. 267.75 "P-186- GLOBE TELECOM, INC. 2833105 24-Sej>-2014 312.71 2621" "P-184- GLOBE TELECOM, INC. 219.36 "P-186- GLOBE TELECOM, INC. 2833106 24-Sep-2014 265.25 2622" A" GLOBE TELECOM, INC. 226.86 "P-186- GLOBE TELECOM, INC. 2836875 26-Sep-2014 367.41 2623" "P-184- GLOBE TELECOM, INC. 237.58 "P-186- GLOBE TELECOM, INC. 2828692 24-Sep-2014 267.86 2624" A" GLOBE TELECOM, INC. 412.27 "P-186- GLOBE TELECOM, INC. 2833107 24-Sep-2014 267.75 2625" "P-184- GLOBE TELECOM, INC. 280.12 "P-186- GLOBE TELECOM, INC. 2833108 24-Sep_-2014 2626" A" GLOBE TELECOM, INC. ! "P-186- GLOBE TELECOM, INC. 2833109 24-Sep-2014 2627" "P-184- GLOBE TELECOM, INC. 267.86 "P-186- GLOBE TELECOM, INC. 2833110 24-Se�-2014 135.53 2628" A" GLOBE TELECOM, INC. 460.59 "P-186- GLOBE TELECOM, INC. 2833111 24-Sep-2014 334.88 2629" "P-184- GLOBE TELECOM, INC. 298.83 "P-186- GLOBE TELECOM, INC. 2832396 24-Sep-2014 107.04 2630" A" GLOBE TELECOM, INC. 107.04 "P-186- 2833112 24-Sep-2014 267.75 2631" "P-184- 171.43 "P-186- 2833113 24-Sep-2014 171.43 2633" A,_" "P-186- 2833114 24-SeJ:>:-2014 /""" 2634" "P-184- "P-186- .l\." 2833115 24-Sep-2014 2635" "P-186- "P-184- 2828693 24-Sep-2014 2636" "P-186- A" 2830404 24-Sep-2014 2637" "P-186- "P-184- 2830403 24-Sep-2014 I A" 2828694 24-Sep-2014 2638" "P-184- 2833116 24-Sep-2014 "P-186- 2639" A" 2833117 24-Sep~2014 "P-186- 2640" "P-184- 2833119 24-Sep-2014 "P-186- .{. \" 2641" 2833120 24-Sep-2014 "P-186- "P-184- 2642" 2833122 24-Sep-2014 "P-186- A" 2643" "P-186- "P-184- 2644" A'' "P-184- A" "P-184- A" "P-184- A" "P-184- .1\" "P-184- A" "P-184- i\" "P-184- A" "P-184- A" "P-184- .._\" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 ""P-186- '"P-184- GLOBE TELECOM, INC. 2832398 24-Sep:2014 369.04 2645" GLOBE TELECOM, INC. 2833123 24-Sep-2014 85.71 '"P-186- A" GLOBE TELECOM, INC. 2830402 24-Sep-2014 2646" GLOBE TELECOM, INC. 2833124 24-Sep-2014 267.75 '"P-186- '"P-184- GLOBE TELECOM, INC. 2833125 24-Sep-2014 85.71 2647" GLOBE TELECOM, INC. 2833126 24-Sep-2014 '"P-186- A" GLOBE TELECOM, INC. 2832225 24-Sep-2014 171.43 2648" GLOBE TELECOM, INC. 2832399 24-Sep-2014 267.75 '"P-186- '"P-184- GLOBE TELECOM, INC. 2833127 24-Sep-2014 267.75 2650" GLOBE TELECOM, INC. 2828688 24-Sep-2014 160.71 '"P-186- A" GLOBE TELECOM, INC. 2832377 24-Sep-2014 107.04 2651" GLOBE TELECOM, INC. 2832378 24-Sep-2014 235.71 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832379 24-Sep-2014 144.54 2652" GLOBE TELECOM, INC. 2828695 24-Sep-2014 298.83 '"P-186- A" GLOBE TELECOM, INC. 2830401 24-Sep:2014 176.18 2653" GLOBE TELECOM, INC. 2828696 24-Sep-2014 202.37 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832389 24-Sep-2014 267.86 2654" GLOBE TELECOM, INC. 2832400 24-Sep-2014 235.71 '"P-186- A" GLOBE TELECOM, INC. 2828673 24-Sep-2014 677.08 2655" GLOBE TELECOM, INC. 2828697 24-Sep-2014 171.43 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832390 24-Sep-2014 160.71 2656" GLOBE TELECOM, INC. 2828676 24-Sep-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2832380 24-Sep-2014 159.26 2657" GLOBE TELECOM, INC. 2828677 24-Sep-2014 181.60 "P-186- '"P-184- GLOBE TELECOM, INC. 2832391 24-Sep-2014 267.86 2658" GLOBE TELECOM, INC. 2832381 24-Sep-2014 267.86 "P-186- A" 138.84 2659" 162.86 '"P-186- '"P-184- 2660" r/ "P-186- A" 2661" '"P-186- '"P-184- 2666" "P-186- A" 2667" "P-186- nP-184- 2669" "P-186- A" 2672" '"P-186- "P-184- 2673" A'' '"P-186- 2674" "P-184- '"P-186- 2675" A" "P-186- 2676" "P-184- "P-186- 2677" A" "P-186- 2678" '"P-184- A" '"P-184- A" "P-184- A" "P-184- A" '"P-184- A" '"P-184- A" "P-184- A" "P-184- i\" '"P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832240 24-Sep-2014 159.70 2686"' GLOBE TELECOM, INC. 2828680 24-Sep-2014 267.86 '"P-186- A" GLOBE TELECOM, INC. 2828699 24-Sep-2014 267.75 2689" GLOBE TELECOM, INC. 2832382 24-Sep-2014 267.86 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832383 24-Sep-2014 281.74 2690" GLOBE TELECOM, INC. 2828681 24-Sep-2014 267.86 '"P-186- A" GLOBE TELECOM, INC. 2828683 24-Sep-2014 267.75 2691" GLOBE TELECOM, INC. 2828684 24-Sep-2014 267.75 '"P-186- '"P-184- GLOBE TELECOM, INC. 2828700 24-Sep-2014 267.75 2692" GLOBE TELECOM, INC. 2828936 24-Sep-2014 267.75 '"P-186- A" GLOBE TELECOM, INC. 2832392 24-Sep-2014 171.43 2693" GLOBE TELECOM, INC. 2832384 24-Sep-2014 267.75 UP-186- '"P-184- GLOBE TELECOM, INC. 2832385 24-SeJ>::2014 267.75 2696" GLOBE TELECOM, INC. 2832386 24-Sep-2014 468.30 '"P-186- A" GLOBE TELECOM, INC. 2832387 24-Sep-2014 151.30 2697" GLOBE TELECOM, INC. 2832388 24-Sep-2014 150.00 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832243 24-Sep-2014 139.18 2698" GLOBE TELECOM, INC. 2836878 26-Sep-2014 107.09 '"P-186- A" GLOBE TELECOM, INC. 2832394 24-Sep-2014 301.98 2699" GLOBE TELECOM, INC. 2836880 26-Sep-2014 175.14 '"P-186- '"P-184- GLOBE TELECOM, INC. 2836881 26-Sep-2014 347.04 2700" GLOBE TELECOM, INC. 2832395 24-Sep-2014 274.18 '"P-186- A" GLOBE TELECOM, INC. 2832397 24-Sep-2014 197.68 2701" GLOBE TELECOM, INC. 2836882 26-Sep-2014 1,164.36 '"P-186- '"P-184- GLOBE TELECOM, INC. 2832247 24-Sep-2014 2702" GLOBE TELECOM, INC. 2832248 24-Sep-2014 ! "P-186- A" 2703" 267.75 J "P-186- '"P-184- 2704" I '"P-186- A" 2705" 267.75 1 "P-186- '"P-184- 2707" A" rl '"P-186- 2709" '"P-184- '"P-186- 2711" A" '"P-186- 2714" '"P-184- '"P-186- i 2715" A" '"P-186- 2716" '"P-184- '"P-186- 2717" A" "P-186- 2718" '"P-184- '"P-186- 2719" A" "P-186- 2720" '"P-184- A" "P-184- A" '"P-184- A" "P-184- A" "P-184- A" '"P-184- A" '"P-184- A" '"P-184- A" "P-184- A" '"P-184- A" '"P-184- A" "P-184- A" '"P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "'P-184- GLOBE TELECOM, INC. 2832249 24-Sep-2014 107.04 2721" A"' GLOBE TELECOM, INC. 17143 GLOBE TELECOM, INC. 2828651 24-Sep-2014 107.04 "P-186- "'P-184- GLOBE 1ELECOM, INC. 139.18 2723" A" GLOBE TELECOM, INC. 2828652 24-Sep-2014 94.06 ''P-186- GLOBE TELECOM, INC. 59.03 2724" "'P-184- GLOBE TELECOM, INC. 2828653 24-Sep~2014 17143 "'P-186- GLOBE TELECOM, INC. 183.27 2725" A" GLOBE TELECOM, INC. 2828654 24-Sep-2014 267.96 "P-186- GLOBE TELECOM, INC. 171.43 2726" "'P-184- GLOBE TELECOM, INC. 2828655 24-Sep:2014 267.75 "'P-186- GLOBE TELECOM, INC. 143.32 2727" A" GLOBE TELECOM, INC. 2828656 24-Sep-2014 215.75 "'P-186- GLOBE TELECOM, INC. 210.75 2728" "'P-184- GLOBE TELECOM, INC. 2836884 26-Sep-2014 144.54 "'P-186- GLOBE TELECOM, INC. 158.00 2730" A" GLOBE TELECOM, INC. 2828658 24-Sep-2014 144.54 "'P-186- GLOBE TELECOM, INC. 144.54 2731" "'P-184- GLOBE TELECOM, INC. 2828659 24-Sep-2014 144.54 "'P-186- GLOBE TELECOM, INC. 2732" A" GLOBE TELECOM, INC. 2828661 24-Se~2014 I "'P-186- GLOBE TELECOM, INC. 2734" "'P-184- GLOBE TELECOM, INC. 2828662 24-Sep-2014 144 54 "'P-186- GLOBE TELECOM, INC. 2735l' A~l GLOBE TELECOM, INC. 2828663 24-Sep:2014 I "'P-186- GLOBE TELECOM, INC. 2736" "'P-184- 2828664 24-Sep-2014 144.54 "'P-186- A'l 128.58 2737" 2836902 24-Sep-2014 268.39 "'P-186- "'P-184- 235.71 2738" A'' 2836885 26-Sep~2014 235.71 "'P-186- 297.93 2739" "'P-184- 2836886 26-Sep-2014 "'P-186- ,/'/ 2740" A" 2836887 26-Sep-2014 "'P-186- 2741" "'P-184- 2836888 26-Sep-2014 "'P-186- A" 2742" 2836889 26-Sep-2014 "'P-186- "'P-184- 2743" 2836890 26-Sep-2014 "'P-186- A" 2744" 2828665 24-Sep-2014 "'P-186- "'P-184- 2745" A" 2828666 24-Sep-2014 "'P-186- 2746" "'P-184- 2836891 26-Sep-2014 "'P-186- 2747" A" 2836892 26-Sep-2014 "'P-186- 2748" "'P-184- 2828667 24-Sep-2014 "'P-186- A." I 2749" "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A'' "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A'' "'P-184- A" "'P-184- A" "'P-184- A"

DECISION erA CASE NO. 9469 "'P-186- "'P-184- GLOBE TELECOM, INC. 2828668 24-Sep-2014 203.57 2750'' A'' GLOBE TELECOM, INC. 165.56 "'P-186- GLOBE TELECOM, INC. 2828669 24-Sep-2014 239.()3 2751" "'1'-184- GLOBE TELECOM, INC. 246.43 "'1'-186- A" GLOBE TELECOM, INC. 2836903 26-Sep-2014 302.08 2753" GLOBE TELECOM, INC. 182.14 "1'-186- "'P-184- GLOBE TELECOM, INC. 2836893 26-Sep-2014 123.11 2754" GLOBE TELECOM, INC. 267.86 "'P-186- A" GLOBE TELECOM, INC. 2836894 26-Sep-2014 129.95 2755" GLOBE TELECOM, INC. 123.11 "P-186- "P-184- GLOBE TELECOM, INC. 2836895 26-Sep-2014 123.11 2756" A" GLOBE TELECOM, INC. 267.48 "'P-186- GLOBE TELECOM, INC. 2836896 26-Sep-2014 272.11 2757'' "P-184- GLOBE TELECOM, INC. 228.21 "P-186- A" GLOBE TELECOM, INC. 2836897 26-Sep-2014 192.86 2758" INNOVE COMMUNICATIONS 85.19 "'P-186- "'P-184- INNOVE COMMUNICATIONS 2836898 26-Sep-2014 5,220.01 2759" A" INNOVE COMMUNICATIONS 4,291.44 "'P-186- GLOBE TELECOM, INC. 2836899 26-Sep-2014 207.00 2760" "'P-184- GLOBE TELECOM, INC. 85.71 "'P-186- GLOBE TELECOM, INC. 2836900 26-Sep-2014 267.75 ! 2761" A" GLOBE TELECOM, INC. 267.75 "'P-186- GLOBE TELECOM, INC. 2836904 26-Sep-2014 235.71 2762" "P-184- GLOBE TELECOM, INC. 170.62 "P-186- A" GLOBE TELECOM, INC. 2836905 26-Se~2014 267.86 2763" GLOBE TELECOM, INC. 107.04 "'P-186- "P-184- 2836906 26-Scp-2014 2764" ~ "P-186- A" 2836901 26-Sep-2014 2765" "P-186- "'P-184- 0646254 24-Sep-2014 2793" "P-186- A" 0646256 24-Sep-2014 2795" "P-186- "'P-184- 0648026 26-Se~2014 2796" A" "P-186- 2844139 30-0ct-2014 3132" "P-184- "'P-186- 2844140 30-0ct-2014 3133" A" "P-186- 2838052 17-0ct-2014 3135" "P-184- "P-186- A" 2844978 17-0ct-2014 3136" "'P-186- "P-184- 2837287 17-0ct-2014 3138" "P-186- A" 2838053 17-0ct-2014 3139" "'P-186- "P-184- 2837265 17-0ct-2014 3141" A" "'P-186- 2838054 17-0ct-2014 I 3143" "'P-184- A" "P-184- A" "P-184- A" "P-184- A'' "P-184- A" "P-184- A" "'P-184- A" "P-184- A" "'P-184- A." "'P-184- A" "'P-184- _A"

DECISION CfA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2844979 17-0ct-2014 267.75 3144" A" GLOBE TELECOM, INC. 2844980 17-0ct-2014 171.43 "P-186- GLOBE TELECOM, INC. 2838056 17-0ct-2014 182.14 3146" "P-184- GLOBE TELECOM, INC. 2837266 17-0ct-2014 535.50 "P-186- GLOBE TELECOM, INC. 2838057 17-0ct-2014 171.43 3148" A" GLOBE TELECOM, INC. 2838061 17-0ct-2014 128.29 "P-186- GLOBE TELECOM, INC. 2837270 17-0ct-2014 298.83 3149" "P-184- GLOBE TELECOM, INC. 2838062 17-0ct-2014 117.64 "P-186- GLOBE TELECOM, INC. 2837274 17-0ct-2014 171.43 3150" A" GLOBE TELECOM, INC. 2838063 17-0ct-2014 138.38 "P-186- GLOBE TELECOM, INC. 2838064 17-0ct-2014 171.43 3153" "P-184- GLOBE TELECOM, INC. 2846917 22-0ct-2014 107.14 "P-186- GLOBE TELECOM, INC. 2837289 17-Oct-2014 107.09 3156" A" GLOBE TELECOM, INC. 2837279 17-0ct-2014 123.11 "P-186- GLOBE TELECOM, INC. 2838067 17-0ct-2014 267.75 3157" "P-184- GLOBE TELECOM, INC. 2838068 17-0ct-2014 267.75 "P-186- GLOBE TELECOM, INC. 2838069 17-0ct-2014 280.70 3161" A" GLOBE TELECOM, INC. 2838071 17-0ct-2014 267.75 "P-186- GLOBE TELECOM, INC. 2837290 17-0ct-2014 299.90 3163" "P-184- GLOBE TELECOM, INC. 2838072 17-0ct-2014 267.86 "P-186- GLORE TELECOM, INC. 2838073 17-0ct-2014 267.86 3164" A" GLOBE TELECOM, INC. 2838074 17-0ct-2014 267.86 "P-186- GLOBE TELECOM, INC. 2838075 17-0ct-2014 107.57 3169" "P-184- GLOBE TELECOM, INC. 2838076 17-0ct-2014 107.04 "P-186- GLOBE TELECOM, INC. 2844573 17-0ct-2014 108.64 3170" A" GLOBE TELECOM, INC. 2844582 17-0ct-2014 114.54 "P-186- 3173" "P-184- ~ "P-186- 3174" A" "P-186- 3176" "P-184- "P-186- 3177" A" "P-186- 3179" "P-184- "P-186- 3180" A" "P-186- 3181" "P-184- "P-186- 3182" A" I "P-184- I "P-186- A" 3183" "P-184- "P-186- 3184" A" "P-186- 3186" "P-184- "P-186- 3187'' A" "P-186- 3188" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- _,_!\" "P-184- /\" "P-184- A" "P-184- A" "P-184- A" "P-184- .l\." "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2844583 17-0ct-2014 267.75 3191" GLOBE TELECOM, INC. 2844585 17-0ct-2014 253.88 "P-186- A" GLOBE TELECOM, INC. 2844586 17-0ct-2014 305.52 3194" GLOBE TELECOM, INC. 2844587 17-0ct-2014 251.79 "P-186- "P-184- GLOBE TELECOM, INC. 2837291 17-0ct-2014 132.00 3195" GLOBE TELECOM, INC. 2844588 17-0ct-2014 315.29 "P-186- A" GLOBE TELECOM, INC. 2837292 17-0ct-2014 267.86 3196" GLOBE TELECOM, INC. 2844589 17-0ct-2014 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2844590 17-0ct-2014 244.19 3197" GLOBE TELECOM, INC. 2844591 17-0ct-2014 326.79 "P-186- A" GLOBE TELECOM, INC. 2844983 17-0ct-2014 267.75 3199" GLOBE TELECOM, INC. 2844592 17-0ct-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC 2844593 17-0ct-2014 267.75 3200" GLOBE TELECOM, INC. 2844594 17-0ct-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2844984 17-0ct-2014 267.75 3201" GLOBE TELECOM, INC. 2844985 17-0ct-2014 180.25 "P-186- "P-184- GLOBE TELECOM, INC. 2837258 17-0ct-2014 267.86 3202" GLOBE TELECOM, INC. 2837259 17-0ct-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2841462 17-0ct-2014 160.71 3203" GLOBE TELECOM, INC. 2837293 17-0ct-2014 235.71 "P-186- "P-184- GLOBE TELECOM, INC. 2841463 17-0ct-2014 160.71 3204" GLOBE TELECOM, INC. 2837294 17-0ct-2014 "P-186- A" GLOBE TELECOM, INC. 2844986 17-0ct-2014 ! 3205" GLOBE TELECOM, INC. 2841464 17-Oct-2014 "P-186- "P-184- GLOBE TELECOM, INC. 2841465 17-0ct-2014 267.75 1 3206" GLOBE TELECOM. INC. 2841466 17-0ct-2014 267.86 I "P-186- A" 256.46 3207" 267.75 "P-186- "P-184- 202.37 3208" "P-186- A" r/ 3209" "P-186- "P-184- 3211" "P-186- A" I 3212" "P-186- "P-184- 3215" "P-186- A" 3216" "P-186- "P-184- 3217" "P-186- A" 3218" "P-186- "P-184- 3219" "P-186- A" 3220" "P-186- "P-184- 3221" "P-186- A" 3222" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- ..._-\"

DECISION CTA CASE NO. 9469 "'P-186- "'P-184- GLOBE TELECOM, INC. 2841467 17-Oct-2014 235 71 3223'' GLOBE TELECOM, INC. 2841468 17-0ct-2014 268.02 "'P-186- A" GLOBE TELECOM, INC. 2837295 17-0ct-2014 267.75 3225" GLOBE TELECOM, INC. 2841469 17-0ct-2014 267.75 "'P-186- "P-184- GLOBE TELECOM, INC. 2841470 17-0ct-2014 267.75 3226" GLOBE TELECOM, INC. 2844987 17-0ct-2014 201.02 "'P-186- A" GLOBE TELECOM, INC. 2837261 17-0ct-2014 267.86 3227'' GLOBE TELECOM, INC. 2844988 17-0ct-2014 107.04 "'P-186- "'P-184- GLOBE TELECOM, INC. 2844991 17-0ct-2014 232.78 3228" GLOBE TELECOM, INC. 2844992 17-Oct-2014 267.86 "'P-186- A" GLOBE TELECOM, INC. 2844993 17-0ct-2014 144.54 3229" GLOBE TELECOM, INC. 2844996 17-0ct-2014 235.71 "'P-186- HP-184- GLOBE TELECOM, INC. 2841471 17-0ct-2014 267.75 3231" GLOBE TELECOM, INC. 2844997 17-0ct-2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2844998 17-0ct-2014 807.99 ' 3232" GLOBE TELECOM, INC. 2844999 17-0ct-2014 295.6o I "'P-186- "'P-184- GLOBE TELECOM, INC. 2845000 17-0ct-2014 139.18 3235" GLOBE TELECOM, INC. 2837263 17-0ct-2014 326.79 "P-186- A" GLOBE TELECOM, INC. 2841451 17-Oct-2014 174.64 3236" GLOBE TELECOM, INC. 2837298 17-0ct-2014 176.25 "P-186- "P-184- GLOBE TELECOM, INC. 2841453 17-0ct-2014 113.47 3237'' GLOBE TELECOM, INC. 2841454 17-Oct-2014 107.04 "P-186- A" GLOBE TELECOM, INC. 2837264 17-0ct-2014 107.04 3240" GLOBE TELECOM, INC. 2841455 17-0ct-2014 338.92 "P-186- "'P-184- GLOBE TELECOM, INC. 2841456 17-0ct-2014 85.71 3241" GLOBE TELECOM, INC. 2841457 17-0ct-2014 85.71 "P-186- A" 3243" / "'P-186- "P-184- 3246" "P-186- A" 3247" "P-186- "P-184- 3248" "P-186- A" 3249" "P-186- "'P-184- 3251" "P-186- A" I 3252" "'P-186- "'P-184- 3254" "P-186- A" 3255" "'P-186- "P-184- 3256" "'P-186- A" 3257'' "P-186- "'P-184- 3259" "P-186- A" 3260" "P-184- A" "'P-184- A" "'P-184- A" "P-184- A" "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A" "'P-184- A" "P-184- A" "'P-184- _/_\''

DECISION CfA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2841460 17-0ct-2014 235.71 3264" GLOBE TELECOM, INC. 2838051 17-0ct-2014 160.71 "P-186- A" GLOBE TELECOM, INC. 2846926 22-0ct-2014 171.43 3268" GLOBE TELECOM, INC. 2844143 30-0ct-2014 103.17 "P-186- "P-184- GLOBE TELECOM, INC. 2844144 30-0ct-2014 123.11 3269" GLOBE TELECOM, INC. 2844145 30-0ct-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2846927 22-0ct-2014 171.43 3272" GLOBE TELECOM, INC. 2846929 22-0ct-2014 87.12 "P-186- "P-184- GLOBE TELECOM, INC. 2846930 22-0ct-2014 95.77 3273" GLOBE TELECOM, INC. 2846932 22-0ct-2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2846935 22-0ct-2014 267.86 3274" GLOBE TELECOM, INC. 2846936 22-0ct-2014 193.19 "P-186- "P-184- GLOBE TELECOM, INC. 2846937 22-0ct-2014 171.43 3275" GLOBE TELECOM, INC. 2846938 22-0ct-2014 182.14 "P-186- A" GLOBE TELECOM, INC. 2846939 22-0ct-2014 160.71 3277" GLOBE TELECOM, INC. 2846940 22-0ct-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2844147 30-0ct-2014 267.75 I 3278" GLOBE TELECOM, INC. 2844148 30-0ct-2014 267.75 I "P-186- A" GLOBE TELECOM, INC. 2844149 30-0ct-2014 396.11 3280" GLOBE TELECOM, INC. 2844150 30-0ct-2014 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2845402 30-0ct-2014 150.00 3283" GLOBE TELECOM, INC. 2845403 30-0ct-2014 55.19 "P-186- A" GLOBE TELECOM, INC. 2845404 30-0ct-2014 151.07 3284" GLOBE TELECOM, INC. 2845405 30-0ct-2014 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2845406 30-0ct-2014 86.25 3285" GLOBE TELECOM, INC. 2845949 22-0ct-2014 179.46 "P-186- A" 3286" ~ "P-186- "P-184- 3287" "P-186- A" 3288" "P-186- "P-184- 3296" _r\" "P-186- 3297" "P-184- "P-186- 3299" A" "P-186- 3300" "P-184- "P-186- 3302" A" "P-186- I 3303" "P-184- I "P-186- 3304" A" "P-186- 3307" "P-184- "P-186- 3309" A" "P-186- 3310" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .1\" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2845950 22-0ct-2014 139.18 3311" A" "P-186- GLOBE TELECOM, INC. 2843552 22-0ct-2014 267.75 3313" "P-184- "P-186- A" GLOBE TELECOM, INC. 2843553 22-0ct-2014 267.75 3315" "P-186- "P-184- GLOBE TELECOM, INC. 2845407 30-0ct-2014 268.06 3316" A" "P-186- GLOBE TELECOM, INC. 2843554 22-0ct-2014 267.86 3317" "P-184- "P-186- A." GLOBE TELECOM, INC. 2843555 22-0ct-2014 267.96 3319" "P-186- "P-184- GLOBE TELECOM, INC. 2845408 30-0ct-2014 161.38 3320" A" "P-186- GLOBE TELECOM, INC. 2845409 30-0ct-2014 329.89 3321" "P-184- "P-186- GLOBE TELECOM, INC. 2843556 22-0ct-2014 267.75 3322" A" "P-186- GLOBE TELECOM, INC. 2843557 22-0ct-2014 267.86 3323" "P-184- "P-186- A" GLOBE TELECOM, INC. 2843558 22-0ct-2014 267.75 3324" "P-186- "P-184- GLOBE TELECOM, INC. 2843559 22-0ct-2014 107.04 3325" "P-186- A" GLOBE TELECOM, INC. 2843560 22-0ct-2014 220.97 3326" "P-186- "P-184- GLOBE TELECOM, INC. 2843561 22-0ct-2014 138.11 3327" A" "P-186- GLOBE TELECOM, INC. 2843562 22-0ct-2014 234.90 3328" "P-184- "P-186- ,!\." GLOBE TELECOM, INC. 2846852 22-0ct-2014 267.75 3348" "P-186- "P-184- GLOBE TELECOM, INC. 2846854 22-0ct-2014 107.04 3356" A" "P-186- GLOBE TELECOM, INC. 2846856 22-0ct-2014 267.86 I 3359" "P-184- "P-186- _A" GLOBE TELECOM, INC. 2842551 30-0ct-2014 267.75 I 3366" "P-186- "P-184- GLOBE TELECOM, INC. 2842553 30-0ct-2014 313.54 3368" INNOVE COMMUNICATIONS, "P-186- A" INC. 0647535 17-0ct-2014 5,418.00 3406" INNOVE COMMUNICATIONS, "P-186- UP-184- INC. 0647536 17-Oct-2014 5,418.00 3407" INNOVE COMMUNICATIONS, I "P-186- A" INC. 0647537 17-0ct-2014 5,424.00 I 3408" INNOVE CO.MMUNICATIONS, "P-186- "P-184- INC. 0647538 17-0ct-2014 3,706.12 ' 3409" I\" INNOVE COMMUNICATIONS, "P-186- INC. 0647539 17-0ct-2014 7,919.99 3410" "P-184- INNOVE COMMUNICATIONS, "P-186- A" INC. 0647540 17-0ct-2014 L_ -- _5,219.99_ 3411" - --- �- "P-184- / - A" "P-184- A" nP-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" ~ ~P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- INNOVE COMMUNICATIONS, 0647541 17-0ct-2014 85.19 3412" A" INC. 2856369 26-Nov- 267.75 GLOBE TELECOM, INC. 2854577 2014 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2854578 26-Nov- 235.71 3698" A" GLOBE TELECOM, INC. 2856372 2014 267.75 "P-186- GLOBE TELECOM, INC. 2856373 26-Nov- 299.90 3720" "P-184- GLOBE TELECOM, INC. 2856374 2014 107.84 "P-186- A" GLOBE TELECOM, INC. 2856375 304.14 3721" GLOBE TELECOM, INC. 2856376 26-Nov- 147.08 "P-186- "P-184- GLOBE TELECOM, INC. 2856378 2014 267.75 3723" A" GLOBE TELECOM, INC. 2856307 267.75 "P-186- GLOBE TELECOM, INC. 2854583 26-Nov- 267.86 3725" "P-184- GLOBE TELECOM, INC. 2856309 2014 171.43 "P-186- GLOBE TELECOM, INC. 2856310 171.96 3726" A" GLOBE TELECOM, INC. 2854591 26-Nov- 267.86 "P-186- GLOBE TELECOM, INC. 2854592 2014 267.75 3727" "P-184- GLOBE TELECOM, INC. 2854593 177.85 "P-186- GLOBE TELECOM, INC. 2854594 26-Nov- 232.78 3728" A" GLOBE TELECOM, INC. 2854596 2014 267.75 "P-186- GLOBE TELECOM, INC. 2855169 139.18 3734" "P-184- GLOBE TELECOM, INC. 2854597 26-Nov- 107.14 I "P-186- GLOBE TELECOM, INC. 2855171 2014 267 86 3735" A" GLOBE TELECOM, INC. 2854598 216.74 "P-186- GLOBE TELECOM, INC. 2854599 26-Nov- 271.86 3736" "P-184- GLOBE TELECOM, INC. 2854600 2014 219.61 "P-186- A" GLOBE TELECOM, INC. 2855898 685.32 3741" GLOBE TELECOM, INC. 26-Nov- "P-186- "P-184- 2014 r 3743" "P-186- A" 26-Nov- 3753" 2014 "P-186- "P-184- 3755" A" 26-Nov- "P-186- 2014 3757'' "P-184- "P-186- 26-Nov- i 3758" A" 2014 "P-186- 3760" "P-184- 26-Nov- "P-186- A" 2014 3762" "P-186- "P-184- 26-Nov- 3764" A" 2014 "P-186- 3765" "P-184- 26-Nov- "P-186- 2014 3766" A" "P-186- 26-Nov- 3767" "P-184- 2014 "P-186- A" 3768" 26-Nov- "P-186- "P-184- 2014 3769" A" 26-Nov- 2014 "P-184- 26-Nov- A" 2014 "P-184- 26-Nov- A" 2014 "P-184- 26-Nov- 2014 A" 26-Nov- "P-184- 2014 A" 26-Nov- 2014 "P-184- 26-Nov- A" 2014 "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "'P-184- GLOBE TELECOM, INC. 2856311 26-Nov- 171.43 3770" GLOBE TELECOM, INC. 2856312 2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2856313 172.87 3771" GLOBE TELECOM, INC. 2853561 26-Nov- 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2853562 2014 267.75 3773" GLOBE TELECOM, INC. 2856314 209.71 "P-186- A" GLOBE TELECOM, INC. 2853566 26-Nov- 267.75 3774" GLOBE TELECOM, INC. 2856315 2014 191.96 "P-186- "P-184- GLOBE TELECOM, INC. 2856316 241.07 3775" GLOBE TELECOM, INC. 2853567 26-Nov- 192.86 "P-186- A" GLOBE TELECOM, INC. 2853568 2014 235.71 3779" GLOBE TELECOM, INC. 2853569 235.71 "P-186- "P-184- GLOBE TELECOM, INC. 2856317 26-Nov- 235.71 3780" GLOBE TELECOM, INC. 2856318 2014 235.71 "P-186- ~.:\" GLOBE TELECOM, INC. 2856319 302.89 3781" GLOBE TELECOM, INC. 2856320 26-Nov- 75.18 "P-186- "P-184- GLOBE TELECOM, INC. 2856321 2014 293.77 3782" A" GLOBE TELECOM, INC. 2856322 118.57 "P-186- GLOBE TELECOM, INC. 2856323 26-Nov- 107.04 3783" "P-184- GLOBE TELECOM, INC. 2856324 2014 107.04 HP-186- GLOBE TELECOM, INC. 2856325 123.11 3784" A" GLOBE TELECOM, INC. 2856326 26-Nov- 1()7.04 "P-186- GLOBE TELECOM, INC. 2856327 2014 107.04 3785" "P-184- GLOBE TELECOM, INC. 2856328 107.04 "P-186- GLOBE TELECOM, INC. 2856329 26-Nov- 123.11 3786" A" GLOBE TELECOM. INC. 2856330 2014 107.04 I "P-186- 3787" "P-184- 26-Nov- ;I "P-186- 2014 3788" A" "P-186- 26-Nov- 3789" "P-184- 2014 "P-186- 3790" A" 26-Nov- "P-186- 2014 3791" "P-184- "P-186- 26-Nov- 3792" A" 2014 "P-186- 3793" "P-184- 26-Nov- "P-186- i\" 2014 3794" "P-186- "P-184- 26-Nov- 3795" 2014 "P-186- A" 3796" 26-Nov- "P-186- "P-184- 2014 3797" "P-186- A" 26-Nov- 3798" 2014 "P-186- "P-184- 3799" /\." 26-Nov- 2014 "P-184- 26-Nov- A" 2014 "P-184- 26-Nov- 2014 A" 26-Nov- "P-184- 2014 A" 26-Nov- 2014 "P-184- A" 26-Nov- 2014 "P-184- A" 26-Nov- 2014 "P-184- 29-Nov- A" 2014 "P-184- 26-Nov- 2014 A" "P-184- _/\" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "'P-186- "P-184- GLOBE TELECOM, INC. 2856331 26-Nov- 107.04 3800" GLOBE TELECOM, INC. 2856379 2014 107.04 "P-186- A" GLOBE TELECOM, INC. 2856380 123.11 3801" GLOBE TELECOM, INC. 2856381 26-Nov- 108.10 "P-186- "P-184- GLOBE TELECOM, INC. 2856382 2014 107.04 3802" .i\" GLOBE TELECOM, INC. 2856383 107.04 "P-186- GLOBE TELECOM, INC. 2856384 26-Nov- 123.11 3803" "P-184- GLOBE TELECOM, INC. 2856385 2014 107.04 "P-186- GLOBE TELECOM, INC. 2856386 107.04 3804" A" GLOBE TELECOM, INC. 2856387 26-Nov- 107.04 "P-186- GLOBE TELECOM, INC. 2856388 2014 123.11 3805" "P-184- GLOBE TELECOM, INC. 2848916 267.86 "P-186- GLOBE TELECOM, INC. 2848917 26-Nov- 267.86 3806" A" GLOBE TELECOM, INC. 2848918 2014 123.11 "P-186- GLOBE TELECOM, INC. 2848919 261.Gl 3807" "P-184- GLOBE TELECOM, INC. 2848920 26-Nov� 106.92 "P-186- GLOBE TELECOM, INC. 2848921 2014 292.88 3808" A" GLOBE TELECOM, INC. 2854881 173.53 "P-186- GLOBE TELECOM, INC. 2848922 26-Nov- 267.86 3809" "P-184- GLOBE TELECOM, INC. 2848923 2014 258.64 "P-186- ,_!\" GLOBE TELECOM, INC. 2848925 3810" GLOBE TELECOM, INC. 2848926 26-Nov- I "P-186- "P-184- GLOBE TELECOM, INC. 2848927 2014 3812" GLOBE TELECOM, INC. 2848928 257.14 I "P-186- A" GLOBE TELECOM, INC. 2848929 26-Nov- 246.43 I 3813" GLOBE TELECOM, INC. 2855899 2014 128.68 "P-186- "P-184- 267.75 3814" 26-Nov- 267.75 "P-186- A" 2014 204.64 3816" "P-186- "P-184- 26-Nov- ;I 3818" 2014 "P-186- A" 3819" 26-Nov- "P-186- "P-184- 2014 I 3820" "P-186- A" 26-Nov- 2014 ' "P-184- 26-Nov- 3821" A" 2014 "P-186- 3822" "P-184- 26-Nov- "P-186- 2014 3824" A" "P-186- 26-Nov- 3825" "P-184- 2014 "P-186- 3826" A" 26-Nov- "P-186- 2014 3827" "P-184- "P-186- 26-Nov- 3829" A" 2014 "P-186- 3838" "P-184- 26-Nov- 2014 A" 26-Nov- "P-184- 2014 A" 26-Nov- 2014 "P-184- 26-Nov- A" 2014 "P-184- 26-Nov- 2014 A" 26-Nov- "P-184- 2014 A" 26-Nov- 2014 "P-184- 26-Nov- A" 2014 "P-184- A" "P-184- A" ~~P-184- A" "P-184- i\" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 '"P-186- '"P-184- INNOVE COMMUNICATIONS. 0648697 26-Nov- 26,902.06 3899'' A" INC. 0651739 2014 85.18 '"P-186- INNOVE COMMUNICATIONS, 0651740 3900'' '"P-184- INC. 0651741 26-Nov- 5,219.99 '"P-186- INNOVE COMMUNICAT10NS, 0651742 2014 5,040.01 3901" A" INC. 0651743 7,920.00 "P-186- INNOVE COMMUNICATIONS, 0648699 26-Nov- 5,423.98 3902" '"P-184- INC. 0648700 2014 5,418.00 "P-186- A" INNOVE COMMUNICATIONS, 0648698 5,418.00 3903" INC. 2858866 26-Nov- 4,061.00 "P-186- "P-184- INNOVE COMMUNICATIONS, 2862601 2014 3904" A" INC. 2858867 852.86 "P-186- INNOVE COMMUNICATIONS, 2858868 26-Nov- 107.58 3905" "P-184- INC 2858869 2014 1,113.11 "P-186- A" INNOVE COMMUNICATIONS, 2858870 299.79 3906" INC. 2858871 26-Nov- 267.75 "P-186- "P-184- INNOVE COMMUNICATIONS, 2862603 2014 267.75 3907" INC. 2858872 171.32 "P-186- A" 2858874 26-Nov- 235.71 4129" GLOBE TELECOM, INC. 2858875 2014 226.50 "P-186- "P-184- 2861953 267.86 4130" A" GLOBE TELECOM, INC. 2861954 26-Nov- 270.32 ' '"P-186- 2861955 2014 235.71 I 4132" "P-184- GLOBE TELECOM, INC. 2861956 235.71 "P-186- A" 2861957 26-Nov- 92.99 4133" GLOBE TELECOM, INC. 2861958 2014 47.68 "P-186- "P-184- 47.14 4134" A" GLOBE TELECOM, INC. 05-Dec- 4)14_ "P-186- 2014 4135" UP-184- GLOBE TELECOM, INC. / "P-186- 17-Dec- 4136" A" GLOBE TELECOM, INC. 2014 "P-186- 4137" nP-184- GLOBE TELECOM, INC. 05-Dec- "P-186- 2014 4139" A" GLOBE TELECOM, INC. "P-186- 05-Dec- 4141" "P-184- GLOBE TELECOM, INC. 2014 "P-186- A" 4142" GLOBE TELECOM, INC. 05-Dec- ''P-186- "P-184- 2014 4145" A" GLOBE TELECOM, INC. "P-186- 05-Dec- 4146" "P-184- GLOBE TELECOM, INC. 2014 "P-186- 4147" A" GLOBE TELECOM, INC. 05-Dec- "P-186- 2014 4148" "P-184- GLOBE TELECOM, INC. "P-186- A" 17-Dec- 4149" GLOBE TELECOM, INC 2014 "P-186- "P-184- 4150" GLOBE TELECOM, INC. 05-Dec- A" 2014 "P-184- 05-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- ~~P-184- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- '"P-184- 2014 A" 05-Dec- 2014 "P-184- 05-Dec- A" 2014 "P-184- A" "P-184- A" '"P-184- .l\"

DECISION CTA CASE NO. 9469 "P-186- "'P-184- GLOBE 1ELECOM, INC. 2861960 05-Dec- 267.75 4152" GLOBE TELECOM, INC. 2858059 2014 117.75 "P-186- A" GLOBE TELECOM, INC. 2858061 171.43 4153" GLOBE TELECOM, INC. 2862605 05-Dec- 65.67 "P-186- "P-184- GLOBE TELECOM. INC. 2862606 2014 65.67 4155" GLOBE TELECOM, INC. 2858062 267.75 "P-186- A" GLOBE TELECOM, INC. 2858063 05-Dec- 943.37 4157" GLOBE TELECOM, INC. 2858064 2014 1,289.61 "P-186- "P-184- GLOBE TELECOM, INC. 2862607 107.09 4158" AI' GLOBE TELECOM, INC. 2862608 17-Dec- 235.71 "P-186- GLOBE TELECOM, INC. 2862609 2014 235.71 4159" "P-184- GLOBE TELECOM, INC. 2862610 267.75 "P-186- A" GLOBE TELECOM, INC. 2862611 17-Dec- 267.75 4160" GLOBE TELECOM, INC. 2858065 2014 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2858066 270.99 4161" GLOBE TELECOM, INC. 2858067 05-Dec- 267.86 "P-186- A" GLOBE TELECOM, INC. 2858068 2014 132.11 4162" GLOBE TELECOM, INC. 2858069 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2858070 05-Dec- 58.82 I 4163" GLOBE TELECOM, INC. 2858071 2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2858072 73.()3 4164" GLOBE TELECOM, INC. 2858804 05-Dec- 186.77 "P-186- "P-184- GLOBE TELECOM, INC. 2858807 2014 85.88 4165" GLOBE TELECOM, INC. 2862612 235.71 "P-186- A" GLOBE TELECOM, INC. 2858808 17-Dec- 267.75 4166" GLOBE TELECOM, INC. 2862613 2014 267.86 "P-186- ~~P-184- 4167" 17-Dec- ,;� "P-186- A" 2014 4168" "P-186- "P-184- 17-Dec- 4169" 2014 "P-186- A" 4170" 17-Dcc- "P-184- 2014 ~~P-186- A" 17-Dec- 4171, 2014 "P-184- "P-186- 05-Dec- 4172" -'-~" 2014 "P-186- 4173" "P-184- 05-Dec- "P-186- 2014 4174" A" "P-186- 05-Dec- 4175" "P-184- 2014 "P-186- 4178" A" 05-Dec- "P-186- 2014 4179" "P-184- "P-186- 05-Dec- I 4180" A" 2014 "P-186- I 4181" UP-184- 05-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- 2014 "P-184- 05-Dec- A" 2014 "P-184- 05-Dec- A" 2014 "P-184- 17-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 17-Dec- 2014 "P-184- A" "P-184- A'~ UP-184- /\." "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "'P-186- "'P-184- GLOBE TELECOM, INC. 2861962 05-Dec- 171.43 4183" GLOBE TELECOM, INC. 2861963 2014 171.43 "'P-186- A" GLOBE TELECOM, INC. 2861964 144.54 4184" GLOBE TELECOM, INC. 2862614 05-Dec- 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2861965 2014 268.82 4185" GLOBE TELECOM, INC. 2857022 160.71 "P-186- A" GLOBE TELECOM, INC. 2857023 05-Dec- 176.71 4186" GLOBE TELECOM, INC. 2857024 2014 171.43 "'P-186- "P-184- GLOBE TELECOM, INC. 2857025 457.06 4187'' GLOBE TELECOM, INC. 2857026 17-Dcc- 267.86 "P-186- A" GLOBE TELECOM, INC. 2858073 2014 140.25 4188" GLOBE TELECOM, INC. 2858075 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2858076 05-Dec- 267.86 4189" GLOBE TELECOM, INC. 2860535 2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2860540 221.50 4190" GLOBE TELECOM, INC. 2860543 05-Dec- 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2860544 2014 107.04 4191" _A" GLOBE TELECOM, INC. 2860546 107.04 "P-186- GLOBE TELECOM, INC. 2860549 05-Dec- 297.75 1 4192" "P-184- GLOBE TELECOM, INC. 2858851 2014 192.86 "'P-186- GLOBE TELECOM, INC. 2858853 155.25 4193" A" GLOBE TELECOM, INC. 2858854 05-Dec- 155.25 "'P-186- GLOBE TELECOM, INC. 2858855 2014 203.57 4195" "P-184- GLOBE TELECOM, INC. 2858856 267.86 "'P-186- GLOBE TELECOM, INC. 2862616 05-Dec- 117.17 4196" A" GLOBE TELECOM, INC. 2858857 2014 174.65 "P-186- 4198" "P-184- 05-Dec- ;/ "P-186- 2014 4203" A" "P-186- 05-Dec- 4206" "P-184- 2014 "P-186- 4207" A" 05-Dec- UP-186- 2014 4209" "P-184- "P-186- 05-Dec- 4212" A" 2014 UP-186- 4214" "P-184- 05-Dec- "P-186- 2014 4217" A" "P-186- 05-Dec- 4218" "P-184- 2014 "P-186- 4219" A" 05-Dec- "P-186- 2014 4221" "P-184- "P-186- 05-Dec- I 4222" A" 2014 "P-186- 4223" "P-184- 05-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- 2014 "P-184- 05-Dec- A" 2014 "P-184- 05-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 05-Dec- 2014 "P-184- A" 17-Dec- 2014 "P-184- 05-Dec- A" 2014 "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- ,>\." "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE 1ELECOM, INC. 2858859 05-Dec- 152.07 4225" GLOBE TELECOM, INC. 2858860 2014 152.36 "P-186- A" GLOBE TELECOM, INC. 2858861 198.12 4226" GLOBE TELECOM, INC. 2858862 05-Dec- 171.43 "P-186- "P-184- GLOBE 1ELECOM, INC. 2858863 2014 171.43 4227" A" GLOBE TELECOM, INC. 2858865 171.43 "P-186- GLOBE TELECOM, INC. 2860790 05-Dec- 203.57 4228" "P-184- GLOBE TELECOM, INC. 2860791 2014 182.14 "P-186- GLOBE TELECOM, INC. 2862617 300.97 4229" A" GLOBE TELECOM, INC. 2860792 05-Dec- 150.00 "P-186- GLOBE TELECOM, INC. 2860794 2014 267.75 4231" "P-184- GLOBE TELECOM, INC. 2860795 267.75 "P-186- A" GLOBE TELECOM, INC. 2860796 05-Dec- 192.86 4234" GLOBE TELECOM, INC. 2860797 2014 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2860799 177.88 4235" GLOBE TELECOM, INC. 2860800 05-Dec- 192.75 "P-186- A" GLOBE TELECOM, INC. 2858145 2014 107.04 4237" GLOBE TELECOM, INC. 2858146 107.041 "P-186- "P-184- GLOBE TELECOM, INC. 2858148 05-Dec- 160.61 4238" GLOBE TELECOM, INC. 2858149 2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2862618 267.86 4240" GLOBE TELECOM, INC. 2864347 05-Dec- 171.43 "P-186- "P-184- GLOBE TELECOM, INC. 2862619 2014 486.23 4241" A" GLOBE TELECOM, INC. 2858057 267.86 "P-186- GLOBE TELECOM, INC. 2862921 17-Dec- 172.50 4242" "P-184- GLOBE TELECOM. INC. 2864336 2014 267.86 "P-186- 4243" A" 05-Dec- ~ "P-186- 2014 4245" "P-184- UP-186- 05-Dec- 4246" A" 2014 "P-186- 4249" UP-184- 05-Dec- "P-186- 2014 4250" A" "P-186- 05-Dec- 4252" "P-184- 2014 "P-186- A" 4253" 05-Dec- "P-186- UP-184- 2014 4256" I "P-186- A" 05-Dec- 4258" 2014 "P-186- "P-184- 4263" 05-Dec- "P-186- A" 2014 4265" "P-186- "P-184- 05-Dec- 4267" 2014 "P-186- A" 4268" 05-Dec- "P-184- 2014 A" 05-Dec- 2014 "P-184- i\" 05-Dec- 2014 "P-184- 17-Dec- A" 2014 "P-184- 17-Dec- A" 2014 "P-184- 17-Dec- 2014 A" 05-Dec- "P-184- 2014 A" 19-Dec- "P-184- 2014 A" 17-Dec- 2014 "P-184- A" "P-184- /\." "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "'P-186- "'P-184- GLOBE TELECOM, INC. 2864350 17-Dec- 139.06 4270" A"' GLOBE TELECOM, INC. 2858058 2014 220.66 "'P-186- GLOBE TELECOM, INC. 2862620 267.86 4273" "'P-184- GLOBE TELECOM, INC. 2862621 05-Dec- 267.86 "P-186- GLOBE TELECOM, INC. 2862622 2014 171.32 4275" A" GLOBE TELECOM, INC. 2862623 267.75 "P-186- GLOBE TELECOM, INC. 2862624 17-Dec- 267.75 4276" "P-184- GLOBE TELECOM, INC. 2862625 2014 856.71 "P-186- GLOBE TELECOM, INC. 2862922 1,659.31 4277" A" GLOBE TELECOM, INC. 2862626 17-Dec- 233.04 "P-186- GLOBE TELECOM, INC. 2862627 2014 203.57 4278" "P-184- GLOBE TELECOM, INC. 2862628 235.71 "P-186- GLOBE TELECOM, INC. 2862629 17-Dec- 235.71 4279" A" GLOBE TELECOM, INC. 2862630 2014 826.53 "P-186- GLOBE TELECOM, INC. 2862631 267.75 4282" "P-184- GLOBE TELECOM, INC. 2862632 17-Dec- 275.15 "P-186- GLOBE TELECOM, INC. 2864339 2014 134.52 4283" A" GLOBE TELECOM, INC. 2862633 243.50 '"P-186- GLOBE TELECOM, INC. 2862923 17-Dec- 283.69 4284" "P-184- GLOBE TELECOM, INC. 2862634 2014 235.71 "P-186- GLOBE TELECOM, INC. 2862600 267.86 4285" A" GLOBE TELECOM, INC. 2862924 17-Dec- 252.11 ! "P-186- GLOBE TELECOM, INC. 2862925 2014 284.89 I 4286" "P-184- GLOBE TELECOM, INC. 2862926 520.161 UP-186- GLOBE TELECOM, INC. 2864341 19-Dec- 267.75 4287" A" GLOBE TELECOM, INC. 2863180 2014 267.75 "P-186- 4288" "P-184- 17-Dec- ~ "'P-186- 2014 4289" A" "'P-186- 17-Dec- 4290" "P-184- 2014 "P-186- 4291" A" 17-Dec- "P-186- 2014 4292" "P-184- "'P-186- 17-Dec- A" 2014 L 4293" "P-184- 17-Dec- "P-186- 2014 4295" A" "P-186- 17-Dec- 4299" "P-184- 2014 "P-186- 4300" A" 17-Dec- "P-186- 2014 4301" "P-184- "P-186- 17-Dec- 4303" A" 2014 "P-186- 4305" "P-184- 17-Dec- "P-186- 2014 4306" A" 19-Dec- "P-184- 2014 A" 17-Dec- 2014 "P-184- 17-Dec- A" 2014 nP-184- 19-Dec- 2014 j\" 19-Dec- "P-184- 2014 A" 19-Dec- 2014 "P-184- 17-Dec- A" 2014 "P-184- 17-Dec- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- l\."

DECISION CTA CASE NO. 9469 '"P-186- ""P-184- GLOBE TELECOM, INC. 2864342 17-Dec- 267.75 4307" GLOBE TELECOM, INC. 2864343 2014 107 04 ""P-186- A" GLOBE TELECOM, INC. 2862635 267.75 4308" GLOBE TELECOM, INC. 2862636 17-Dec- 267.75 ""P-186- ""P-184- GLOBE TELECOM, INC. 2864210 2014 139.18 4310" GLOBE TELECOM, INC. 2864209 139.18 ""P-186- A" GLOBE TELECOM, INC. 2864208 17-Dec- 107.14 4311" GLOBE TELECOM, INC. 2864207 2014 70.25 ""P-186- '"P-184- GLOBE TELECOM, INC. 2864206 144.54 4312" GLOBE TELECOM, INC. 2864205 17-Dcc- 144.54 ""P-186- A'~ GLOBE TELECOM, INC. 2864204 2014 144.54 4313" GLOBE TELECOM, INC. 2864202 53.57 ""P-186- ""P-184- GLOBE TELECOM, INC. 2862927 17-Dec- 171.43 4314" GLOBE TELECOM, INC. 2864201 2014 85.71 ""P-186- A" GLOBE TELECOM, INC. 2864211 85.71 4315" GLOBE TELECOM, INC. 2864212 17-Dec- 85.71 ! ""P-186- ""P-184- GLOBE TELECOM, INC. 2862928 2014 267.75 4317" A" GLOBE TELECOM, INC. 2864213 499.80 ""P-186- GLOBE TELECOM, INC. 2864214 17-Dec- 267.75 4318" ""P-184- GLOBE TELECOM, INC. 2864215 2014 171.43 "'P-186- A" GLOBE TELECOM, INC. 2862929 255.95 4319" GLOBE TELECOM, INC. 2864216 17-Dec- 333.78 ""P-186- ""P-184- GLOBE TELECOM, INC. 2864217 2014 267.75 4323" A" GLOBE TELECOM, INC. 2862930 267.86 "'P-186- GLOBE TELECOM, INC. 2862931 17-Dec- 267.8(, 4330" ""P-184- GLOBE TELECOM, INC. 2863195 2014 192.86 UP-186- 4331" A" 17-Dec- ;-/ ""P-186- 2014 4332" ""P-184- ""P-186- 17-Dec- 4333" A" 2014 ""P-186- 4334" "'P-184- 17-Dec- ""P-186- /\" 2014 4335" "'P-186- ""P-184- 19-Dec- 4336" 2014 ""P-186- i\." 4337" 17-Dec- '"P-186- ""P-184- 2014 I A" 17-Dec- 2014 4338" ""P-184- I ""P-186- A" 17-Dec- 2014 4339" ""P-184- '"P-186- A" 19-Dec- 4340" 2014 ""P-186- ""P-184- 4341" 17-Dec- ""P-186- A" 2014 4342" ""P-186- ""P-184- 17-Dec- 4343" 2014 A" 17-Dec- "'P-184- 2014 A" 19-Dec- 2014 ""P-184- A" 17-Dec- 2014 '"P-184- 17-Dec- A" 2014 ""P-184- 19-Dec- 2014 A" 19-Dec- ""P-184- 2014 A" 17-Dec- 2014 ""P-184- l\" ""P-184- /\" ""P-184- A" ""P-184- _/\" ""P-184- A"

DECISION CTA CASE NO. 9469 ""P-186- ""P-184- GLOBE TELECOM, INC. 2863196 17-Dcc- 426.15 4344" GLOBE TELECOM, INC. 2863197 2014 235.71 ""P-186- A" GLOBE TELECOM, INC. 2863198 171.43 4345" GLOBE TELECOM, INC. 2863199 17-Dec- 152.11 ""P-186- ""P-184- GLOBE TELECOM, INC. 2863200 2014 158.()3 4346" GLOBE TELECOM, INC. 2862533 460.62 ""P-186- A" GLOBE TELECOM, INC. 2864322 17-Dec- 267.75 4347" GLOBE TELECOM, INC. 2862534 2014 640.00 ""P-186- ""P-184- GLOBE TELECOM, INC. 2862535 267.75 4348" GLOBE TELECOM, INC. 2862536 17-Dec- 717.31 ""P-186- A" GLOBE TELECOM, INC. 2862537 2014 54.11 4349" GLOBE TELECOM, INC. 2864323 267.75 ""P-186- ""P-184- GLOBE TELECOM, INC. 2863188 17-Dec- 267.86 4350" GLOBE TELECOM, INC. 2863189 2014 222.72 ""P-186- A" GLOBE TELECOM, INC. 2863190 278.38 4351" GLOBE TELECOM, INC. 2863191 17-Dec- 171.43 ""P-186- ""P-184- GLOBE TELECOM, INC. 2863192 2014 267.8(, 4352" GLOBE TELECOM, INC. 2863193 267.75 ""P-186- A" GLOBE TELECOM, INC. 2865293 17-Dec- 174.11 4353" GLOBE TELECOM, INC. 2865294 2014 115.08 ""P-186- ""P-184- GLOBE TELECOM, INC. 2863194 203.57 4354" GLOBE TELECOM, INC. 2862932 17-Dec- 260.37 ""P-186- A" GLOBE TELECOM, INC. 2865295 2014 4355" GLOBE 1ELECOM, INC. 2862933 ' ""P-186- ""P-184- GLOBE TELECOM, INC. 2865296 17-Dec- 4356" GLOBE TELECOM. INC. 2865297 2014 255.01 ""P-186- A" 4357'' 17-Dec- I ""P-186- ""P-184- 2014 4358" 273.00 ""P-186- A" 17-Dec- 186.671 4359" 2014 109.44 ""P-186- ""P-184- 4360" A" 17-Dec- ;-/ ""P-186- 2014 4361" ""P-184- ""P-186- 17-Dec- 4362" A" 2014 '"P-186- 4363" ""P-184- 17-Dec- ""P-186- 2014 4364" A" ""P-186- 17-Dec- 4365" ""P-184- 2014 ""P-186- 4366" A" 17-Dec- ""P-186- 2014 43(J7" ""P-184- ""P-186- 17-Dec- 4368" A" 2014 ""P-186- 4369" ""P-184- 17-Dec- 2014 A" 29-Dec- ""P-184- 2014 A" 29-Dec- 2014 ""P-184- 17-Dec- A" 2014 nP-184- 19-Dec- A_" 2014 ""P-184- 29-Dec- 2014 A" 19-Dec- ""P-184- 2014 A" 29-Dec- ""P-184- 2014 A" 29-Dec- ""P-184- 2014 A" ""P-184- A" ""P-184- A" nP-184- A" ""P-184- A" ""P-184- _A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC 2864324 17-Dec- 439.04 4370" GLOBE TELECOM, INC. 2862934 2014 267.75 "P-186- A" GLOBE TELECOM, INC 2864325 179.66 4371" GLOBE TELECOM, INC 2864326 19-Dec- 183.30 "P-186- "P-184- GLOBE TELECOM, INC 2864327 2014 160.71 4372" GLOBE TELECOM, INC 2864328 160.71 "P-186- A" GLOBE TELECOM, INC 2862935 17-Dec- 103.60 4373" GLOBE TELECOM, INC 2862936 2014 90.56 "P-186- "P-184- GLOBE TELECOM, INC 2862937 267.75 4374" GLOBE TELECOM, INC. 2862938 17-Dec- 138.27 "P-186- A" GLOBE TELECOM, INC 2865298 2014 198.13 4375" GLOBE TELECOM, INC 2865299 177.32 "P-186- "P-184- GLOBE TELECOM, INC 2862940 17-Dec- 267.75 4376" GLOBE TELECOM, INC 2862939 2014 267.75 "P-186- A" GLOBE TELECOM, INC. 2862941 267.75 4377" GLOBE TELECOM, INC 2862942 17-Dec- 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2862943 2014 267.75 4380" GLOBE TELECOM, INC. 2862944 267.75 nP-186- A" GLOBE TELECOM, INC 2866826 19-Dec- 267.75 4381" GLOBE TELECOM, INC 2866825 2014 267.86 ''P-186- ~~P-184- GLOBE TELECOM, INC. 2866823 267.86 4386" GLOBE TELECOM, INC. 2866822 19-Dec- 267.86 "P-186- A" GLOBE TELECOM, INC 2866821 2014 267.86 4387" GLOBE TELECOM, INC. 2866820 267.86 "P-186- "P-184- GLOBE TELECOM, INC 2866818 19-Dec- 107.04 4388" GLOBE TELECOM, INC 2866817 2014 107.04 "P-186- A" 4389" 19-Dec- ~ "P-186- HP-184- 2014 4390" "P-186- A" 29-Dec- 4391" 2014 "P-186- "P-184- 4392" 29-Dcc- "P-186- A" 2014 4393" "P-186- "P-184- 19-Dec- 4394" 2014 "P-186- A" 4395" 19-Dec- "P-186- "P-184- 2014 4397" "P-186- A" 19-Dec- 4398" 2014 "P-186- "P-184- 4399" 19-Dec- "P-186- A" 2014 4400" "P-186- "P-184- 19-Dec- 4402" 2014 "P-186- A" 4403" 19-Dec- "P-184- 2014 A" 19-Dec- 2014 "P-184- 19-Dec- A" 2014 "P-184- 19-Dec- 2014 A" 19-Dec- "P-184- 2014 A" 19-Dcc- 2014 ''P-184- 19-Dec- A" 2014 "P-184- 19-Dec- 2014 A" 19-Dec- "P-184- 2014 A" "P-184- A~' "P-184- A" UP-184- A" "P-184- A" "P-184- A." "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2866816 19-Dec- 107.04 4404" GLOBE TELECOM, INC. 2866815 2014 107.04 "P-186- A" GLOBE TELECOM, INC. 2866814 107.04 4405" GLOBE TELECOM, INC. 2866813 19-Dec- 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2865300 2014 203.21 4406" GLOBE TELECOM, INC. 2865221 161.60 "P-186- A" GLOBE TELECOM, INC. 2865227 19-Dec- 68.47 4407" GLOBE TELECOM, INC. 2865228 2014 87.21 "P-186- "P-184- GLOBE TELECOM, INC. 2865231 85.72 4411" GLOBE TELECOM, INC. 2865233 19-Dec- 91.23 "P-186- A" GLOBE TELECOM, INC. 2865235 2014 267.86 4412" GLOBE TELECOM, INC. 2865237 267.55 "P-186- "P-184- GLOBE TELECOM, INC. 2865238 29-Dec- 267.75 4422" A" GLOBE TELECOM, INC. 2865239 2014 189.96 "P-186- GLOBE TELECOM, INC. 2865240 195.31 4423" "P-184- GLOBE TELECOM, INC. 2865245 29-Dec- 139.18 I "P-186- GLOBE TELECOM, INC. 2865246 2014 235.77 4426" A" GLOBE TELECOM, INC. 2865247 107 04 "P-186- GLOBE TELECOM, INC. 2865248 29-Dec- 139.18 4428" ~ ~P-184-- GLOBE TELECOM, INC. 2865249 2014 246.43 "P-186- GLOBE TELECOM, INC. 2865250 192.33 4436" A" GLOBE TELECOM, INC. 2864551 29-Dec- 339.30 "P-186- "P-184- GLOBE TELECOM, INC. 2864552 2014 267.75 4438" GLOBE TELECOM, INC. 2864553 267.75 "P-186- A" GLOBE TELECOM, INC. 2864554 29-Dec- 267.75 4439" GLOBE TELECOM, INC. 2865486 2014 267.Q(; "P-186- "P-184- 4441" .1\" 29-Dec- 7/ "P-186- 2014 4442" "P-184- "P-186- 29-Dec- 4447" .i\ll 2014 "P-186- 4448" "P-184- 29-Dec- "P-186- 2014 4449" A" "P-186- 29-Dec- 4450" "P-184- 2014 "P-186- A" i 4451" 29-Dec- "P-186- "P-184- 2014 4452" "P-186- A" 29-Dec- 4453" 2014 "P-186- "P-184- 4454" 29-Dec- "P-186- A" 2014 4455" "P-186- "P-184- 29-Dec- 4456" A" 2014 "P-186- 4457" "P-184- 29-Dec- 2014 A" 29-Dec- "P-184- 2014 A" 29-Dec- 2014 "P-184- 29-Dec- A" 2014 "P-184- 29-Dec- 2014 A" 29-Dec- "P-184- 2014 A" 29-Dec- 2014 "P-184- 29-Dec- A~' 2014 "P-184- 29-Dec- 2014 A" "P-184- A" "P-184- i\." "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2865487 29-Dec- 267.86 4458" GLOBE TELECOM, INC. 2865488 2014 267.86 "P-186- A" GLOBE TELECOM, INC. 2865489 I 07.04 4459" GLOBE TELECOM, INC. 2865490 29-Dec- 139.18 "P-186- "P-184- GLOBE TELECOM, INC. 2865491 2014 528.72 4460" l\" GLOBE TELECOM, INC. 2865492 267.75 "P-186- GLOBE TELECOM, INC. 2865493 29-Dec- 267.86 4461" "P-184- GLOBE TELECOM, INC. 2865494 2014 267.86 "P-186- l\" GLOBE TELECOM, INC. 2865495 275.79 4462" GLOBE TELECOM, INC. 2865496 29-Dec- 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2865497 2014 107.04 4463" GLOBE TELECOM, INC. 2865498 151.07 "P-186- A" GLOBE TELECOM, INC. 2865499 29-Dec- 225.40 4464" GLOBE TELECOM, INC. 2865500 2014 223.39 "P-186- "P-184- GLOBE TELECOM, INC. 2864555 267.86 4465" GLOBE TELECOM, INC. 2865791 29-Dec- 267.86 "P-186- A" GLOBE TELECOM, INC. 2865792 2014 236.83 4466" GLOBE TELECOM, INC. 2865793 "P-186- "P-184- GLOBE TELECOM, INC. 2865794 29-Dec- ' 4467" GLOBE TELECOM, INC. 2865795 2014 "P-186- ~\" GLOBE TELECOM, INC. 2865796 267.75 4468" GLOBE TELECOM, INC. 2865797 29-Dec- 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2865798 2014 267.75 4469" GLOBE TELECOM, INC. 2865799 171.43 "P-186- A" GLOBE TELECOM, INC. 2865800 29-Dec- 198.71 4470" GLOBE TELECOM, INC. 2864567 2014 276.81 "P-186- "P-184- 183.21 4471" 29-Dec- 267.86 "P-186- A" 2014 267.861 4472" "P-186- "P-184- 29-Dec- ;./ 4473" 2014 "P-186- A" 4474" 29-Dec- "P-186- "P-184- 2014 4475" "P-186- A" 29-Dec- 4476" 2014 "P-186- "P-184- 4477" 29-Dec- "P-186- A" 2014 4478" "P-186- "P-184- 29-Dec- 4479" 2014 "P-186- A" I 4480" 29-Dec- "P-!86- "P-184- 2014 A" I 29-Dec- "P-184- 2014 4481" "P-186- A" 29-Dec- 4482" 2014 "P-186- "P-184- 4483" 29-Dec- A" 2014 "P-184- 29-Dec- 2014 A" 29-Dec- "P-184- 2014 _A" 29-Dec- "P-184- 2014 A" 29-Dec- 2014 "P-184- 29-Dec- A" 2014 "P-184- 29-Dec- 2014 A" 29-Dec- "P-184- 2014 A" "P-184- A" "P-184- /\." "P-184- A" ~~P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 ''P-186- "P-184- GLOBE TELECOM, INC. 2866152 29-Dec- 404.65 4484" GLOBE TELECOM, INC. 2864556 2014 27133 "P-186- A" GLOBE TELECOM, INC. 2864557 267.86 4485" GLOBE TELECOM, INC. 2864558 29-Dec- 267.86 "P-186- "P-184- GLOBE TELECOM, INC 2864559 2014 238.64 4486" GLOBE TELECOM, INC. 2864560 267.75 "P-186- A" GLOBE TELECOM, INC. 2864561 29-Dec- 192.86 4487" GLOBE TELECOM, INC. 2864562 2014 243.50 "P-186- "P-184- GLOBE TELECOM, INC. 2864563 337.33 4488" GLOBE TELECOM, INC. 2864564 29-Dec- 267.75 "P-186- A" GLOBE TELECOM, INC. 2864565 2014 267.75 4489" GLOBE TELECOM, INC. 2864566 267 75 "P-186- "P-184- GLOBE TELECOM, INC. 2862241 29-Dec- 85.71 4490" GLOBE TELECOM, INC. 2862242 2014 128.32 "P-186- A" GLOBE TELECOM, INC. 2862243 171.43 4491" GLOBE TELECOM, INC. 2862244 29-Dec- 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2862245 2014 171.43 4492" GLOBE TELECOM, INC. 2862246 171.43 "P-186- A" GLOBE TELECOM, INC. 2862247 29-Dec- 372.86 4493" GLOBE TELECOM, INC. 2862248 2014 85.71 "P-186- "P-184- GLOBE TELECOM, INC. 2862249 85.71 4494" GLOBE TELECOM, INC. 2866936 29-Dec- 85.71 "P-186- A" GLOBE TELECOM, INC. 2866937 2014 85.71 4495" GLOBE TELECOM, INC. 2866938 257.91 "P-186- "P-184- GLOBE TELECOM, INC. 2866939 29-Dec- 192.86 4497" GLOBE TELECOM, INC. 2866940 2014 192.86 "P-186- A" 4498" 29-Dec- ;V "P-186- "P-184- 2014 4499" "P-186- A" 29-Dec- 4500" 2014 "P-186- "P-184- 4501" 29-Dec- "P-186- A" 2014 4502" "P-186- "P-184- 29-Dec- 4503" 1V' 2014 "P-186- 4504" UP-184- 29-Dec- "P-186- 2014 4505" A" "P-186- 29-Dec- 4506" "P-184- 2014 nP-186- 4507" A" 29-Dec- "P-186- 2014 "P-184- I 29-Dec- A" 2014 4508" "P-186- "P-184- 26-Dec- 4509" 2014 "P-186- A" 4510" 29-Dec- "P-184- 2014 A" 29-Dcc- 2014 "P-184- 29-Dec- A" 2014 "P-184- 29-Dec- 2014 A" 29-Dec- "P-184- 2014 A" 29-Dec- 2014 "P-184- 29-Dec- A" 2014 "P-184- 29-Dec- 2014 A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2866941 29-Dec- 192.86 4511" GLOBE TELECOM, INC. 2866942 2014 192.86 "P-186- A" GLOBE TELECOM, INC. 2866943 192.86 4512" GLOBE TELECOM, INC. 2866944 29-Dec- 192.86 "P-186- "P-184- GLOBE TELECOM, INC. 2866945 2014 192.86 4513" A" GLOBE TELECOM, INC. 2866946 192.86 "P-186- GLOBE TELECOM, INC. 2866947 29-Dec- 267.75 4514" "P-184- GLOBE TELECOM, INC. 2862250 2014 244.80 "P-186- A" GLOBE TELECOM, INC. 2866948 279.43 4515" GLOBE TELECOM, INC. 2866949 29-Dec- 204.09 "P-186- "P-184- GLOBE TELECOM, INC. 2866950 2014 231.15 4516" A" GLOBE TELECOM, INC. 2865789 267.86 "P-186- GLOBE TELECOM, INC. 2865790 29-Dec- 276.15 4517" "P-184- GLOBE TELECOM, INC. 2866393 2014 223.92 "P-186- A" GLOBE TELECOM, INC. 2866394 267.86 4518" GLOBE TELECOM, INC. 2866395 29-Dcc- 396.11 "P-186- "P-184- GLOBE TELECOM, INC. 2866396 2014 173.04 4519" A" GLOBE TELECOM, INC. 2866397 160.71 nP-186- GLOBE TELECOM, INC. 2866400 29-Dec- 171.33 4520" UP-184- GLOBE TELECOM, INC. 2866301 2014 173.77 "P-186- A" GLOBE TELECOM, INC. 2866302 23r.22 I 4521" GLOBE TELECOM, INC. 2866398 29-Dec- 163.39 "P-186- "P-184- GLOBE TELECOJ\I, INC. 2866399 2014 267.75 4522" INNOVE COMMUNICATIONS, ABS 29,057.51 "P-186- A" INC. 0649177 29-Dec- 4,761.08 4523" INNOVE COMMUNICATIONS, ABS 2014 5,418.00 "P-186- "P-184- INC. 0653071 4524" A" INNOVE COMMUNICATIONS, ABS 29-Dec- / "P-186- INC. 0654733 2014 4525" "P-184- "P-186- A" 29-Dec- 4526" 2014 "P-186- "P-184- 4527" A" 29-Dec- "P-186- 2014 4528" "P-184- "P-186- 29-Dec- 4529" A" 2014 "P-186- 4530" "P-184- 29-Dec- "P-186- A" 2014 4531" "P-186- "P-184- 29-Dec- 4532" 2014 "P-186- A" 4533" 29-Dec- "P-186- "P-184- 2014 4582" A" "P-186- 29-Dec- 4583" "P-184- 2014 "P-186- 4585" A" 29-Dec- 2014 ' "P-184- A" 29-Dec- 2014 "P-184- A" 29-Dec- 2014 "P-184- A" 29-Dec- 2014 "P-184- 29-Dec- A" 2014 "P-184- 29-Dec- A'' 2014 "P-184- 05-Dec- i\" 2014 "P-184- 17-Dec- A" 2014 "P-184- 29-Dec- 2014 A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "P-186- "P-184- INNOVE CO.MMUNICATIONS, ABS 29-Dec- 5,418.00 4586" INC. 0654734 2014 5,424.00 "P-186- A" INNOVE COMMUNICATIONS, 5,040.00 4587" INC. ABS 29-Dec- 5,219.99 "P-186- nP-184- INNOVE CO.MMUNICATIONS, 0654735 2014 4588" INC. 85.17 "P-186- A" INNOVE CO.MMUNICATIONS, ABS 29-Dec- 7,920.00 4590" "P-184- INC. 0654736 2014 5,219.99 "P-186- INNOVE CO.MMUNICATIONS, 4591" A" INC. ABS 29-Dec- 85.20 "P-186- INNOVE COMMUNICATIONS, 0654732 2014 5,040.00 4592" "P-184- INC. 15,575.99 "P-186- INNOVE CO.MMUNICATIONS, ABS 29-Dec- 4593" A" INC. 0652150 2014 203.57 "P-186- INNOVE COMMUNICATIONS, 204.22 4594" "P-184- INC. ABS 29-Dec- 171.43 "P-186- A" INNOVE COMMUNICATIONS, 0658465 2014 237.60 4595" INC. 232.78 "P-186- "P-184- INNOVE CO.MMUNICATIONS, ABS 29-Dec- 140.54 4596" INC. 0658466 2014 163.10 "P-186- A'~ 123.11 4804" GLOBE TELECOM, INC. ABS 29-Dec- 123.11 "P-186- "P-184- 0658467 2014 246.40 4809" GLOBE TELECOM, INC. 97.81 "P-186- A" ABS 29-Dec- 17143 4810" GLOBE TELECOM, INC. 0658468 2014 192.32 "P-186- "P-184- 181.07 4811" GLOBE TELECOM, INC. ABS 29-Dec- 171.43 "P-186- A" 0658469 2014 17143 4812" GLOBE TELECOM, INC. "P-186- "P-184- 2869938 14:.l_an-2015 / 4813" GLOBE TELECOM, INC. "P-186- A" 2865374 09-Jan-2015 4814" GLOBE TELECOM, INC. "P-186- "P-184- 2865375 09-Jan-2015 4815" GLOBE TELECOM, INC. "P-186- A" 2865376 09-)an-2015 4816" GLOBE TELECOM, INC. "P-186- "P-184- 2865377 09-Jan-2015 4818" GLOBE TELECOM, INC. "P-186- A" 2865378 09Jan-2015 4820" GLOBE TELECOM, INC. "P-186- "P-184- 2865379 09-jan-2015 ' 4821" GLOBE TELECOM, INC. "P-186- A" 2865380 09-Jan-2015 GLOBE TELECOM, INC. I "P-184- 2865381 09-)an-2015 GLOBE TELECOM, INC. 4822" A" 2865382 09,)an-2015 UP-186- GLOBE TELECOM, INC. "P-184- 2865383 09-lan-2015 I GLOBE 1ELECOM, INC. A" 2865384 09-)an-2015 4823" "P-186- "P-184- 2865385 09-Jan-2015 I A" 2865386 09-)an-2015 4824" "P-184- 2865387 09-Jan-2015 "P-186- A" 4825" 2865388 09-Jan-2015 "P-184- A'' "P-184- A" "P-184- A'' "P-184- A" "P-184- A" "P-184- A" "P-184- i\" nP-184- A" "P-184- A" "P-184- A"

DECISION CIA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2865389 09-]an-2015 67.63 4826" GLOBE TELECOM, INC. 2865390 09-Jan-2015 82.73 "P-186- A" GLOBE TELECOM, INC. 2865391 09:Jan-2015 67.30 4827" GLOBE TELECOM, INC. 2865392 09-Jan-2015 74.65 "P-186- "P-184- GLOBE TELECOM, INC. 2865393 09-Jan-2015 79.14 4828" GLOBE TELECOM, INC. 2865394 09- Jan-2015 68.16 "P-186- A" GLOBE TELECOM, INC. 2865395 09-J an-2015 66.61 4829" GLOBE TELECOM, INC. 2865396 09-jan-2015 69.82 "P-186- "P-184- GLOBE TELECOM, INC. 2865397 09-Jan-2015 8.09 4830" GLOBE TELECOM, INC. 2865398 09Jan-2015 135.16 "P-186- A" GLOBE TELECOM, INC. 2865399 09-Jan-2015 146.46 4831" GLOBE TELECOM, INC. 2867798 09-Jan-2015 137.68 "P-186- "P-184- GLOBE TELECOM, INC. 2867799 09-]an-2015 145.71 4832" GLOBE TELECOM, INC. 2867800 09-Jan-2015 148.06 "P-186- A" GLOBE TELECOM, INC. 2868665 09Jan-2015 137.00 4833" GLOBE TELECOM, INC. 2868666 09-Jan-2015 128.57 "P-186- "P-184- GLOBE TELECOM, INC. 2868667 09-Jan-2015 53.46 4834" GLOBE TELECOM, INC. 2868668 09-/an-2015 54.00 "P-186- A" GLOBE TELECOM, INC. 2868669 09-Jan-2015 55.07 4835" GLOBE TELECOM, INC. 2868670 09Jan-2015 61.50 "P-186- "P-184- GLOBE TELECOM, INC. 2868671 09-Jan-2015 101.68 ! 4836" GLOBE TELECOM, INC. 2868672 09-lan-2015 70.07 "P-186- A" GLOBE TELECOM, INC. 2868673 09-]an-2015 68.46 4837" GLOBE TELECOM, INC. 2868674 09-Jan-2015 83.75 "P-186- "P-184- GLOBE TELECOM, INC. 2868675 09Jan-2015 91.78 4838" GLOBE TELECOM, INC. 2868676 09-jan-2015 71.43 UP-186- A" 4839" ;/ "P-186- "P-184- 4840" "P-186- A" 4841" "P-186- "P-184- 4842" UP-186- A" 4843" "P-186- "P-184- 4844" UP-186- A" 4845" "P-186- "P-184- 4846" "P-186- A" 4847" "P-186- "P-184- 4848" "P-186- A" 4849" "P-186- "P-184- 4850" "P-186- A" I 4851" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- ./\"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2868681 09-)an-2015 107.04 4856" GLOBE TELECOM, INC. 2868682 09-Jan-2015 107.04 "P-186- A" GLOBE TELECOM, INC. 2868683 09-)an-2015 107.04 4857" GLOBE TELECOM, INC. 2868685 09-Jan-2015 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2868686 09-)an-2015 107.04 4858" GLOBE TELECOM, INC. 2868687 09-Jan-2015 107.04 "P-186- A" GLOBE TELECOM, INC. 2868688 09:Jan-2015 107.04 4860" GLOBE TELECOM, INC. 2868689 09-Jan-2015 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2868690 09:Jan-2015 107.04 4861" GLOBE TELECOM, INC. 2871001 09-)an-2014 107.04 "P-186- A" GLOBE TELECOM, INC. 2871002 09-Jan-2015 107.04 4862" GLOBE TELECOM, INC. 2871003 09-)an-2015 107.04 "P-186- nP-184- GLOBE TELECOM, INC. 2871004 09-Jan-2015 267.86 4863" GLOBE TELECOM, INC. 2871005 09Jan-2015 267.86 "P-186- A" GLOBE TELECOM, INC. 2871006 09-)an-2015 267.86 4864" GLOBE TELECOM, INC. 2871007 09-Jan-2015 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2871008 09-) an-2015 267.86 4865" GLOBE TELECOM, INC. 2871009 09c)an-2015 267.86 "P-186- A" GLOBE TELECOM, INC. 2871010 09Jan-2015 267.86 4866" GLOBE TELECOM, INC. 2871011 09-)an-2015 312.93 "P-186- nP-184- GLOBE TELECOM, INC. 2871014 09-Jan-2015 30!.87 I 4867" GLOBE TELECOM, INC. 2871015 09-)an-2015 275.16 "P-186- A" GLOBE TELECOM, INC. 2871017 09-Jan-2015 329.13 4868" GLOBE TELECOM, INC. 2871018 09:Jan-2015 279.86 "P-186- "P-184- GLOBE TELECOM, INC. 2867294 09-Jan-2015 107.04 4869" GLOBE TELECOM. INC. 2867295 09-lan-2015 107.04 "P-186- A" 4870" ~ "P-186- "P-184- 4871" "P-186- A" 4872" "P-186- "P-184- 4873" "P-186- A" 4874" "P-186- "P-184- 4875" "P-186- A" 4876" "P-186- "P-184- 4879" "P-186- A" 4880" "P-186- "P-184- 4882" "P-186- A" 4883" "P-186- "P-184- 4886" "P-186- A" 4887" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .~" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 UP-186- "P-184- GLOBE TELECOM, INC. 2867296 09-]an-2015 107 04 4888" GLOBE TELECOM, INC. 2867297 09-Jan-2015 107JJ4 "P-186- A" GLOBE TELECOM, INC. 2867298 09:Jan-2015 107.04 4889" GLOBE TELECOM, INC. 2867299 09-Jan-2015 107.04 "P-186- "P-184- GLOBE TELECOM, INC. 2867300 09-Jan-2015 107.04 4890" GLOBE TELECOM, INC. 2868101 09-Jan-2015 123.11 "P-186- A" GLOBE TELECOM, INC. 2868102 09-Jan-2015 123.11 4891" GLOBE TELECOM, INC. 2868103 09-)an-2015 157.40 "P-186- "P-184- GLOBE TELECOM, INC. 2868104 09-Jan-2015 267.86 4892" GLOBE TELECOM, INC. 2868105 09Jan-2015 85.71 "P-186- A" GLOBE TELECOM, INC. 2868106 09-Jan-2015 271.24 4893" GLOBE TELECOM, INC. 2868107 09-Jan-2015 272.12 "P-186- "P-184- GLOBE TELECOM, INC. 2868108 09-)an-2015 267.86 4894" GLOBE TELECOM, INC. 2868109 09-Jan-2015 177.77 "P-186- A" GLOBE TELECOM, INC. 2868110 09-]an-2015 329.21 4895" GLOBE TELECOM, INC. 2868111 09-Jan-2015 173.85 "P-186- "P-184- GLOBE TELECOM, INC. 2868112 09-Jan-2015 267.75 4896" GLOBE TELECOM, INC. 2868113 09-)an-2015 300.97 "P-186- A" GLOBE TELECOM, INC. 2871022 09-Jan-2015 235.82 1 4897" GLOBE TELECOM, INC. 2865400 09:Jan-2015 "P-186- "P-184- GLOBE TELECOM, INC. 2871028 09-Jan-2015 I 4898" GLOBE TELECOM, INC. 2873487 21:Jan-2015 "P-186- A" GLOBE TELECOM, INC. 2871030 09-]an-2015 235.71 4899" GLOBE TELECOM, INC. 2868691 09-Jan-2015 235.71 "P-186- "P-184- GLOBE TELECOM, INC. 2868692 09-]an-2015 192.86 4900" GLOBE TELECOM, INC. 2868693 09-Jan-2015 235.71 "P-186- A" 301.90 4901" 107.04 "P-186- "P-184- 267.75 4902" "P-186- A" ~ 4905" "P-186- "P-184- 4906" "P-186- A" 4907" "P-186- "P-184- 4909" "P-186- A" 4913" "P-186- "P-184- 4915" A" "P-186- 4917" "P-184- "P-186- 4918" A" "P-186- 4920" "P-184- "P-186- 4921" A" I "P-186- 4922" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2868694 09-)an-2015 171.43 4923" GLOBE TELECOM, INC. 2868695 09-Jan-2015 171.43 "P-186- A" GLOBE TELECOM, INC. 2868696 09-)an-2015 171.43 4924" GLOBE TELECOM, INC. 2868697 09-Jan-2015 160.12 "P-186- "P-184- GLOBE TELECOM, INC. 2868698 09-)an-2015 139.18 4925" GLOBE TELECOM, INC. 2868699 09-Jan-2015 139.18 "P-186- A" GLOBE TELECOM, INC. 2868700 09:Jan-2015 107.14 4926" GLOBE TELECOM, INC. 2871036 09-Jan-2015 188.58 "P-186- "P-184- GLOBE TELECOM, INC. 2871037 09-Jan-2015 85.71 4927" GLOBE TELECOM, INC. 2871033 09jan-2015 107.09 "P-186- A" GLOBE TELECOM, INC. 2869927 14-Jan-2015 246.43 4928" GLOBE TELECOM, INC. 2869928 14-Jan-2015 171.29 "P-186- "P-184- GLOBE TELECOM, INC. 2868905 09-Jan-2015 128.46 4929" GLOBE TELECOM, INC. 2868906 09-lan-2015 123.11 "P-186- A" GLOBE TELECOM, INC. 2868907 09-Jan-2015 123.11 4931" GLOBE TELECOM, INC. 2869929 14-Jan-2015 108.53 "P-186- "P-184- GLOBE TELECOM, INC. 2867527 14:Jan-2015 103.70 4932" GLOBE TELECOM, INC. 2867530 14-Jan-2015 172.19 "P-186- A" GLOBE TELECOM, INC. 2869935 14-Jan-2015 235.71 4939" GLOBE TELECOM, INC. 2869937 14-)an-2015 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2869930 14-Jan-2015 171.43 4949" GLOBE TELECOM, INC. 2869931 14-]an-2015 267.75 "P-186- A" GLOBE TELECOM, INC. 2869932 14-Jan-2015 267.75 4953" GLOBE TELECOM, INC. 2869934 14-]an-2015 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2873518 21-)an-2015 342.45 4956" GLOBE TELECOM. INC. 2876473 23-]an-2015 257.68 "P-186- A" 4957" r/ "P-186- "P-184- 4958" nP-186- A" 4961" "P-186- "P-184- 4963" "P-186- A" 4966" UP-186- "P-184- 4967" "P-186- A" 4969" "P-186- "P-184- 4970" "P-186- A" 4975" "P-186- "P-184- I 4976" A" "P-186- "P-184- I A" 4978" "P-186- "P-184- 4979" "P-186- A" 4981" "P-184- A" "P-184- A" "P-184- i\'' "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- .l\." "P-184- /\" "P-184- A'' "P-184- A" "P-184- l\."

DECISION CTA CASE NO. 9469 "P-186- UP-184- GLOBE TELECOM, INC. 2876465 23-]an-2015 469.67 4982" GLOBE TELECOM, INC. 2876466 23-Jan-2015 313.79 "P-186- A" GLOBE TELECOM, INC. 2876453 23-]an-2015 261.15 4983" GLOBE TELECOM, INC. 2876474 23-Jan-2015 333.00 "P-186- "P-184- GLOBE TELECOM, INC. 2873519 21Jan-2015 178.25 4984" A" GLOBE TELECOM, INC. 2876475 23-Jan-2015 193.67 "P-186- GLOBE TELECOM, INC. 2876476 23-Jan-2015 250.56 4985" "P-184- GLOBE TELECOM, INC. 2876477 23-]an-2015 259.84 "P-186- A" GLOBE TELECOM, INC. 2876478 23-Jan-2015 312.89 4986" GLOBE TELECOM, INC. 2876479 23-]an-2015 312.42 nP-186- "P-184- GLOBE TELECOM, INC. 2876480 23-Jan-2015 325.67 4987" GLOBE TELECOM, INC. 2876481 23:Jan-2015 281.10 "P-186- A" GLOBE TELECOM, INC. 2876482 23-]an-2015 373.93 4988" GLOBE TELECOM, INC. 2876483 23-Jan-2015 235.99 "P-186- "P-184- GLOBE TELECOM, INC. 2873520 21-]an-2015 253.72 4989" A" GLOBE TELECOM, INC. 2876484 23-Jan-2015 298.14 "P-18(,. GLOBE TELECOM, INC. 2876030 23-Jan-2015 182.65 4990" "P-184- GLOBE TELECOM, INC. 2873521 21-]an-2015 742.16 "P-186- GLOBE TELECOM, INC. 2876031 23-Jan-2015 302.00 4991" A" GLOBE TELECO!v~ INC. 2873522 21-]an-2015 300.00 "P-186- GLOBE TELECOM, INC. 2873523 21c]an-2015 144.54 4992" "P-184- GLOBE TELECO~ INC. 2876032 23-]an-2015 300.97 "P-186- A" GLOBE TELECOM, INC. 2876033 23-]an-2015 192.75 4993" GLOBE 1ELECOM, INC. 2873524 21-Jan-2015 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2876454 23-]an-2015 1,215.92 4994" A" GLOBE TELECOM, INC. 2876034 23-]an-2015 257.251 "P-186- 4995" "P-184- n/ "P-186- 4996" A'~ "P-186- 4997" "P-184- "P-186- A" 4998" "P-186- "P-184- 4999" "P-186- A" 5000" "P-186- "P-184- 50(l1, A" "P-186- i 5002" "P-184- "P-186- A" 5003" "P-186- ''P-184- 5004" "P-186- A" 5005" "P-186- "P-184- 5006" "P-186- A" 5007'' "P-184- A" "P-184- .i\" "P-184- 1\" "P-184- A" "P-184- A" ''P-184- A" "P-184- A" "P-184- A" "P-184- .l\, "P-184- A" "P-184- .A_"

DECISION CTA CASE NO. 9469 ''P-186- ""P-184- GLOBE TELECOM, INC. 2876455 23Jan-2015 210,00 5008" GLOBE TELECOM, INC. 2876035 23-Jan-2015 160.61 A" GLOBE TELECOM, INC. 2876020 23:Jan-2015 193.83 ""P-186- GLOBE TELECOM, INC. 2876456 23-Jan-2015 144.54 5011, ""P-184- GLOBE TELECOM, INC. 2876022 23-Jan-2015 267.86 GLOBE TELECOM, INC. 2876025 23-)an-2015 134.41 ""P-186- A" GLOBE TELECOM, INC. 2876026 23-Jan-2015 267.75 5013" GLOBE TELECOM, INC. 2876027 23-Jan-2015 175.71 ""P-184- GLOBE TELECOM, INC. 2876467 23-Jan-2015 267.75 ""P-186- A" GLOBE TELECOM, INC. 2876469 23-Jan-2015 202.98 5014'' GLOBE TELECOM, INC. 2876457 23-)an-2015 267.75 ""P-186- ""P-184- GLOBE TELECOM, INC. 2876458 23-Jan-2015 138.25 5017" i\" GLOBE TELECOM, INC. 2876459 23-)an-2015 267.86 ""P-186- GLOBE TELECOM, INC. 2876029 23-Jan-2015 267.86 5021" ""P-184- GLOBE TELECOM, INC. 2876460 23Jan-2015 47 14 ""P-186- GLOBE TELECOM, INC. 2876461 23-Jan-2015 53.57 5023" A" GLOBE TELECOM, INC. 2872279 28-Jan-2015 1,002.06 ""P-186- GLOBE TELECOM, INC. 2872280 28-)an-2015 339.76 5025" ""P-184- GLOBE TELECO.M, INC. 2872281 28-Jan-2015 20625 UP-186- GLOBE TELECOM, INC. 2872282 28-)an-2015 205.18 5027" A" GLOBE TELECOM, INC. 2872283 28,)an-2015 850.97 ""P-186- GLOBE TELECOM, INC. 2872284 28Jan-2015 1,042.08 5029" ""P-184- GLOBE TELECOM, INC. 2876462 23-)an-2015 237.29 ""P-186- GLOBE TELECOM, INC. 2876463 23-Jan-2015 286.57 5030" A" GLOBE 1ELECOM, INC. 2876464 23-)an-2015 211.61 ""P-186- INNOVE COMlv!UNICATIONS, 0653582 09- )an-2015 171.32 5031" ""P-184- INC. ""P-186- A" / 5032" ""P-186- ""P-184- 5033" UP-186- A" 5034'' ""P-186- ""P-184- 5035" A" ""P-186- 5036" ""P-184- UP-186- 5037" .A-~' ""P-186- 5038" ""P-184- ""P-186- 5039" A" "P-186- 5040" ~~P-184- "P-186- I 5041" A" ""P-186- I 5042" ""P-184- "P-186- 5043" A" "P-186- 5044" ""P-184- ""P-186- 5072" A" "P-184- _A." "P-184- A" nP-184- A" ""P-184- A." qP-184- A" "P-184- i\" ""P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION ITA CASE NO. 9469 "'P-186- "'P-184- INNOVE COMMUNICATIONS, 0653583 09-Jan-2015 15,576.01 5073'' INC. 0656959 21-Jan-2015 ''P-186- A" INNOVE COMMUNICATIONS, 0656536 23-Jan-2015 5,105.46 5074" INC. 0656964 21-Jan-2015 '"P-184- INNOVE COMMUNICATIONS, 0656537 23-)an-2015 21,849.69 "'P-186- A" INC. 0656538 23-Jan-2015 5078" INNOVE COMMUNICATIONS, 0656539 23-Jan-2015 5,219.98 UP-186- '"P-184- INC. 2889340 26-Feb-2015 5080" A" INNOVE COMMUNICATIONS, 2889331 26-Feb-2015 15,575.99 UP-186- INC. 2889333 26-Feb-2015 5083" '"P-184- INNOVE COMMUNICATIONS, 2888651 26-Fcb-2015 15,576.01 '"P-186- INC. 2888652 26-Feb-2015 5086" A" INNOVE COMMUNICATIONS, 2888653 26-Feb-2015 15,576.00 INC. 2888654 26-Feb-2015 '"P-186- '"P-184- 2888655 26-Feb-2015 267.86 5087" GLOBE TELECOM, INC. 2888656 26-Feb-2015 '"P-186- A" 2888657 26-Feb-2015 160.26 5272" GLOBE TELECOM, INC. 2888658 26-Fcb-2015 '"P-186- '"P-184- 2888659 26-Feb-2015 165.00 5273" A" GLOBE TELECOM, INC. 2889346 26-Feb-2015 "P-186- 2889347 26-Feb-2015 396.11 5275" "P-184- GLOBE TELECOM, INC. 2889348 26-Feb-2015 "P-186- 2889350 26-Feb-2015 107.04 5277" A" GLOBE TELECOM, INC. 2889341 26-Feb-2015 "P-186- 2889343 26-Feb-2015 267.75 5278" "P-184- GLOBE TELECOM, INC. 2889344 26-Feb-2015 "P-186- A" 182.14 5279" GLOBE TELECOM, INC. "P-186- "P-184- 123.11 5280" A" GLOBE TELECOM, INC. "P-186- 213.75 5281" "P-184- GLOBE TELECOM, INC. '"P-186- A" 267.86 5282" GLOBE TELECOM, INC. "'P-186- "P-184- 123.11 5283" GLOBE TELECOM, INC. "P-186- A" 253.81 5284" GLOBE TELECOM, INC. '"P-186- ~~P-184- 182.15 5285" GLOBE TELECOM, INC. "P-186- A" 1 5286" "P-184- GLOBE TELECOM, INC. "P-186- 47 14 5287" i\" GLOBE TELECOM, INC. '"P-186- nP-184- 211.60 5288" GLOBE TELECOM, INC. "P-186- A" 121.56 5289" GLOBE TELECOM, INC. "P-186- "P-184- 94.85 5290" GLOBE TELECOM, INC. "P-186- A" 86.17 5293" GLOBE TELECOM, INC. "P-186- "P-184- 105.24 5294" j\" ( / -�- I "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- ~�\" "P-184- A" "P-184- A" "P-184- A" "P-184- _i\" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2889349 26-Feb-2015 267.75 5295" GLOBE TELECOM, INC. 2889336 26-Feb-2015 235.71 "P-186- A" GLOBE TELECOM, INC. 2889337 26-Feb-2015 182.14 5296" GLOBE TELECOM, INC. 2889338 26-Feb-2015 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2879794 06-Feb-2015 203.57 5297" GLOBE TELECOM, INC. 2879871 06-Feb-2015 "P-186- A" GLOBE TELECOM, INC. 2878351 06-Feb-2015 97.19 5298" GLOBE TELECOM, INC. 2878359 06-Feb-2015 68.04 "P-186- "P-184- GLOBE TELECOM, INC. 2879872 06-Feb-2015 155.25 5300" GLOBE TELECOM, INC. 2878361 06-Feb-2015 214.59 "P-186- A" GLOBE TELECOM, INC. 2879873 06-Feb-2015 128.46 5307" GLOBE TELECOM, INC. 2878363 06-Feb-2015 252.27 "P-186- "P-184- GLOBE TELECOM, INC. 2879874 06-Feb-2015 267.75 5308" GLOBE TELECOM, INC. 2878365 06-Feb-2015 207.32 "P-186- A" GLOBE TELECOM, INC. 2879875 06-Feb-2015 267.86 5316" GLOBE TELECOM, INC. 2879876 06-Feb-2015 256.56 "P-186- ~~P-184- GLOBE TELECOM, INC. 2878369 06-Feb-2015 345.08 5317" GLOBE 1ELECOM, INC. 2878370 06-Feb-2015 267.75 "P-186- A" GLOBE TELECOM, INC. 2879877 06-Feb-2015 267.75 5319" GLOBE TELECOM, INC. 2878371 06-Feb-2015 268.39 "P-186- "P-184- GLOBE TELECOM, INC. 2879878 06-Feb-2015 107.04 . 5321" GLOBE TELECOM, INC. 2879879 06-Feb-2015 427.% I "P-186- A" GLOBE TELECOM, INC. 2878372 06-Feb-2015 629.42 5322" GLOBE 1ELECOM, INC. 2878373 06-Feb-2015 267.86 "P-186- UP-184- GLOBE TELECOM, INC. 2878376 06-Feb-2015 267.86 5324" GLOBE TELECOM. INC. 2879880 06-Feb-2015 267.86 "P-186- A" 268.29 5325" "P-186- "P-184- ~ 5326" "P-186- A" 5329" "P-186- "P-184- 5330" "P-186- A" 5331" "P-186- "P-184- 5332" "P-186- A" 5333" "P-186- nP-184- 5334" _A" "P-186- 5335" "P-184- "P-186- A" 5336" "P-186- "P-184- 5337" "P-186- A" 5340" "P-186- "P-184- I 5341" _A" "P-184- A" "P-184- A" "P-184- A" "P-184- _i\_" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- ,;\'' "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2878378 06-Feb-2015 267.75 5343" A" 2879882 06-Feb-2015 342.93 GLOBE TELECOM, INC. 2879883 06-Feb-2015 267.75 "P-186- "P-184- GLOBE TELECOM, INC. 2879884 06-Feb-2015 267.75 5344" A" 2879885 06-Feb-2015 235.71 GLOBE TELECOM, INC. 2879886 06-Feb-2015 235.71 "P-186- "P-184- 2879887 06-Feb-2015 150.54 5345" A" GLOBE TELECOM, INC. 2879888 06-Feb-2015 171.43 2879889 06-Feb-2015 62.04 "P-186- "P-184- GLOBE TELECOM, INC. 2879881 06-Feb-2015 549.57 5346" A" 2879890 06-Feb-2015 161.78 GLOBE TELECOM, INC. 2879891 06-Feb-2015 2,024.10 "P-186- "P-184- 2888660 26-Feb-2015 53.57 5347" GLOBE TELECOM, INC. 2889345 26-Feb-2015 225.96 _Al' 0658622 06-Feb-2015 15,576.00 "P-186- GLOBE TELECOM, INC. 0658623 06-Feb-2015 5,418.00 5348" "P-184- 0658624 06-Feb-2015 5,424.00 GLOBE TELECOM, INC. 0658625 06-Feb-2015 5,418.00 "P-186- -'-~" 2899376 25-Mar-2015 267.75 5349" GLOBE TELECOM, INC. 2891984 13-Mar-2015 267.86 "P-184- 2891985 13-Mar-2015 267.75 "P-186- A" GLOBE TELECOM, INC. 2891986 13-Mar-2015 147.75 5350" 2891987 13-Mar-2015 1o1.o4 I "P-184- GLOBE TELECOM, INC. 2891988 13-Mar-2015 218.04 "P-186- 2899378 25-Mar-2015 267.75 5351" A" GLOBE TELECOM, INC. 2891989 13-Mar-2015 227.68 INNOVE COMMUNICATIONS, "P-186- "P-184- INC. / 5352" A" INNOVE COMlv!UNICATIONS, INC. "P-186- "P-184- INNOVE COMMUNICATIONS, 5353" A" INC. INNOVE COMMUNICATIONS, "P-186- "P-184- INC. 5354" A" GLOBE TELECOM, INC. "P-186- 5355" "P-184- GLOBE TELECOM, INC. A" "P-186- GLOBE TELECOM, INC. 5356" "P-184- .L-\." GLOBE TELECOM, INC. "P-186- 5358" "P-184- GLOBE TELECOM, INC. A" "P-186- GLOBE TELECOM, INC. 5359" "P-184- A" GLOBE TELECOM, INC. "P-186- 5360" "P-184- GLOBE TELECOM, INC. UP-186- A') 5361" "P-186- "P-184- 5512" "P-186- A" 5515" "P-186- "P-184- 5516" A" "P-186- 5517" "P-184- "P-186- 5518" A" "P-186- 5519" "P-184- "P-186- 5520" A" "P-186- 5521" "P-184- A" "P-184- A" "P-184- .L\" "P-184- A" "P-184- A" "P-184- A"

DECISION CTA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC 2891990 13-Mar-2015 219.10 5522" GLOBE TELECOM, INC 2891991 13-Mar-2015 267.75 "P-186- A" GLOBE TELECOM, INC 2891992 13-Mar-2015 182.14 5523" GLOBE TELECOM, INC 2899379 25-Mar-2015 364.06 "P-186- "P-184- GLOBE TELECOM, INC 2899380 25-Mar-2015 68.47 5524" GLOBE TELECOM, INC 2892778 13-Mar-2015 267.75 "P-186- A" GLOBE TELECOM, INC 2899381 25-Mar-2015 267.75 5525" GLOBE TELECOM, INC 2899383 25-Mar-2015 275.49 "P-186- "P-184- GLOBE TELECOM, INC 2892759 13-Mar-2015 326.32 5526" A" GLOBE TELECOM, INC 2892761 13-Mar-2015 299.79 "P-186- GLOBE TELECOM, INC 2892762 13-Mar-2015 267.86 5527" "P-184- GLOBE TELECOM, INC 2892763 13-Mar-2015 242.37 "P-186- GLOBE TELECOM, INC 2892764 13-Mar-2015 353.46 5528" A" GLOBE TELECOM, INC 2892765 13-Mar-2015 299.79 "P-186- GLOBE TELECOM, INC 2892766 13-Mar-2015 185.45 5530" "P-184- GLOBE TELECOM, INC 2892767 13-Mar-2015 235.71 "P-186- GLOBE TELECOM, INC 2892768 13-Mar-2015 235.71 5531" A" GLOBE TELECOM, INC 2892769 13-Mar-2015 267.86 "P-186- GLOBE TELECOM, INC 2892770 13-Mar-2015 267.86 1 5532" "P-184- GLOBE TELECOM, INC 2892771 13-Mar-2015 874.39 "P-186- A" GLOBE TELECOM, INC 2892772 13-Mar-2015 267.86 5533" GLOBE TELECOM, INC 2892777 13-Mar-2015 983.19 "P-186- "P-184- GLOBE TELECOM, INC 2892774 13-Mar-2015 273.50 5534" GLOBE TELECOM, INC 2891997 13-Mar-2015 248.34 "P-186- A" GLOBE TELECOM, INC 2891998 13-Mar-2015 310.07 5535" GLOBE TELECOM, INC 2899384 25-Mar-2015 267.75 "P-186- "P-184- 5536" ~ "P-186- A" 5537" "P-186- "P-184- 5538" "P-186- A" 5539'' "P-186- "P-184- 5540" A" "P-186- 5541" "P-184- "P-186- ..._"\" 5542" "P-186- UP-184- 5543" "P-186- A" 5544" !!P-186- "P-184- 5546" A" "P-186- 5547" "P-184- I "P-186- A" 5548" "P-186- "P-184- 5549" .1\" "P-184- i\" "P-184- _A" "P-184- A" nP-184- A" "P-184- A" "P-184- A." "P-184- .i\" "P-184- A" "P-184- A" "P-184- _A" "P-184- A"

DECISION CTA CASE NO. 9469 UP-186- "P-184- GLOBE TELECOM, INC. 2899385 25-Mar-2015 134.46 5550" GLOBE TELECOM, INC. 2899393 25-Mar-2015 267.86 A" GLOBE TELECOM, INC. 2899394 25-Mar-2015 160.61 "P-186- GLOBE TELECOM, INC. 2899395 25-Mar-2015 267.86 5551" "P-184- GLOBE TELECOM, INC. 2897640 25-Mar-2015 129.00 GLOBE TELECOM, INC. 2897646 25-Mar-2015 299.79 "P-186- A" GLOBE TELECOM, INC. 2899391 25-Mar-2015 271.76 5552" GLOBE TELECOM, INC. 2897647 25-Mar-2015 267.75 "P-184- GLOBE TELECOM, INC. 2897648 25-Mar-2015 267.86 "P-186- GLOBE TELECOM, INC. 2899392 25-Mar-2015 546.21 5553" A" GLOBE TELECOM, INC. 2906483 27 -Mar-2015 267.75 GLOBE TELECOM, INC. 2906484 27-Mar-2015 267.86 "P-186- "P-184- GLOBE TELECOM, INC. 2906485 27-Mar-2015 203.57 5557" GLOBE TELECOM, INC. 2906486 27-Mar-2015 10704 A" GLOBE TELECOM, INC. 2906487 27-Mar-2015 267.86 "P-186- GLOBE TELECOM, INC. 2906488 27-Mar-2015 99.66 5567" "P-184- GLOBE TELECOM, INC. 2906489 27-Mar-2015 66.36 GLOBE TELECOM, INC. 2906466 27-Mar-2015 427.86 "P-186- A" GLOBE TELECOM, INC. 2906467 27-Mar-2015 369.64 5568" GLOBE TELECOM, INC. 2906468 25-Mar-2015 409.80 "P-184- GLOBE TELECOM, INC. 2906469 27-Mar-2015 "P-186- GLOBE TELECOM, INC. 2906470 27-Mar-2015 I 5569" A" GLOBE TELECOM, INC. 2906471 27-Mar-2015 GLOBE TELECOM, INC 2906472 27-Mar-2015 364.82 "P-186- "P-184- GLOBE TELECOM, INC. 2906473 27-Mar-2015 364.82 5570" GLOBE TELECOM, INC 2906474 27 -Mar-2015 370.50 A" 367.50 "P-186- 641.96 5571" "P-184- 376.60 "P-186- A" ;Y' 5573" "P-184- "P-186- 5574'' A" "P-186- "P-184- 5575" A" "P-186- 5576" "P-184- "P-186- A" 5577" "P-184- "P-186- 5578" A" UP-186- 5579" "P-184- "P-186- 5580" ~A.." "P-186- 5581" "P-184- "P-186- 5582" A" "P-186- 5583" "P-184- "P-186- 5584" A" "P-186- 5585" "P-184- "P-186- 5586" A" "P-186- 5587" "P-184- "P-186- A" I nP-184- 5588" A" "P-184- A'' "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A" "P-184- A"

DECISION CfA CASE NO. 9469 "P-186- "P-184- GLOBE TELECOM, INC. 2906475 27-Mar-2015 267.75 5589" GLOBE TELECOM, INC. 269.09 A" GLOBE TELECOM, INC. 2906476 27-Mar-2015 369.64 "P-186- GLOBE TELECOM, INC. 367.50 5590" "P-184- GLOBE TELECOM, INC. 2906478 27-Mar-2015 1,092.33 A" GLOBE TELECOM, INC. 112.28 "P-186- GLOBE TELECOM, INC. 2906479 27-Mar-2015 267.91 5592" nP-184- GLOBE TELECOM, INC. 329.12 GLOBE TELECOM, INC. 2906480 27-Mar-2015 235.71 "P-186- A" GLOBE TELECOM, INC. 243.10 5593" GLOBE TELECOM, INC. 2906481 27-Mar-2015 551.04 "P-186- "P-184- 269.52 5594" 2892775 13-Mar-2015 172.89 "P-186- A" 113.47 5615" 2892776 13-Mar-2015 9,289.94 "P-186- "P-184- 1,433.73 5616" A" 2906482 27-Mar-2015 303.07 ''P-186- 267.75 5617" "P-184- 2891994 13-Mar-2015 27,096.37 "P-186- 5618" A" 2891995 13-Mar-2015 . "P-186- 5619" "P-184- 267 75 UP-186- A" 107JJ9 5620" 171.96 "P-186- "P-184- 249.44 1031'' A" 284.70 "P-186- 252.11 1045" "P-184- 85.71 "P-186- A" 147.43 11 06" nP-186- "P-184- ~ 2265" A" "P-186- 4140" "P-184- "P-186- 4215" A" "P-186- 4254" ''P-184-B" GLOBE TELECOM, INC. 2586124 25-Jun-2014 "P-186- 4589" "P-184-B" GLOBE TELECOM, INC. 2792337 11:l_un-2014 ''P-184-B" GLOBE TELECOM, INC. 2794459 18-Jun-2014 "P-184-B" INNOVE COMMUNICATIONS 427974 15-Aug- 2014 "P-184-B" GLOBE TELECOM, INC. 2858873 05-Dec- ''P-184-B" GLOBE TELECOM, INC. 2862615 2014 UP-184-B" GLOBE TELECOM, INC. 2858150 17-Dec- ABS 2014 INNOVE COMMUNICATIONS, "P-184-B" INC. 0652149 05-Dec- 2776545 2014 "P-186-537" "P-184-B" GLOBE TELECOM, INC. 2780805 29-Dec- "P-186-552" ''P-184-B" GLOBE TELECOM, INC. 2014 "P-186- "P-184-B" GLOBE TELECOM, INC. 5529" ''P-184-B" GLOBE TELECOM, INC. 07-May- "P-186- "P-184-B" GLOBE TELECOM, INC. 2014 5545" "P-186- 14-May- 5591" 2014 2899382 25-Mar-2015 2892773 13-Mar-2015 I ''P-186-638" "P-184-B" GLOBE TELECOM, INC. 2906477 27-Mar-2015 2789320 28-May- i "P-186-645" nP-184-B" GLOBE TELECOM, INC. 2789324 2014 ___l818209 - 28-May- "P-186- "P-184- 2014 2116" D.l" GLOBETELECOM, INC._ 18-Aug- - 2014 �--

DECISION CTA CASE NO. 9469 Based on the foregoing, relative to Petitioner's compliance with the seventh requisite, out of the Php85,017 ,982.54 total reported input VAT for FY 2015, only the amount of Php74,752,522.87 represents Petitioner's valid input VAT, as computed below: Domestic Domestic Domestic Importation Services Total Purchases of Purchases of Purchases of of Goods Rendered by Capital Goods Non-residents Goods Services Exceeding Phpl Million Total reported input Pbp/0,439,630.12 Pbp 2,920,953.82 Pbp68,945,228.12 Php56,311.00 Php2,655,859.48 Php 85,017,982.54 VAT for FY 2015 3,015,697.29 446,349.52 4,960,734.73 56,311.00 (0.02) 8,479,092.52 Less: Disallowances 12,019.29 124,328.43 1,625,313.83 24,705.60 1,786,367.15 Found by the ICP.\ 3,027,716.58 570,677.95 6,586,048.56 56,311.00 24,705.58 10,265,459.67 Found by the Court Php7,411,913.54 Php2,350,275.87 Php62,359,179.56 Php - Php2,631,153.90 Php74,752,522.87 I Total Dt'salhwanws Valid input VAT for FY 2015 Considering that there are both zero- rated or effectively zero-rated sales and taxable sales, the saidinput VAT of Php74,752,522.87 shall be proportionately allocated on the basis ofsales volume. To reiterate, the eighth requisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there arc both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume. In this case, for the subject period of claim, there exists both effectively zero-rated sales/receipts and taxable sales/receipts for FY 2015. As can be ~

DECISION CTA CASE NO. 9469 recalled, Petitioner reported total sales/receipts in the amount of Php4,034 ,061,996.49. However, since Petitioner's input VAT cannot be directly or entirely attributed to any of the transactions, we shall allocate the valid input VAT of Php74,752,522.87 proportionately on the basis of the volume of its sales, thus: Amount per VAT Allocation Valid Input VAT Returns Factor Allocation (A/ (A+ B) [C) (C +D) VATable Php 17,028,775.91 0.42% Php 315,548.93 salesI receipts 4,017,033,220.58 99.58% 74,436,973.94 Zero-rated Php4,034,061,996.49 {J}} 100.00% Php74,752,522.87 (D) sales I receipts Total Thus, for purposes of the eighth requisite, the input VAT attributable to Petitioner's declared zero-rated or effectively zero-rated sales/receipts only amounted to Php74,436,973.94, as computed above. Input VAT attributable to valid zero- rated or effectively zero-rated sales which were not applied against output taxes during and in the succeeding quarters amounted only to Php50,489,628.20. Considering that Petitioner's valid input VAT of Php315,548.93 allocated to VATable sales/receipts is not enough to cover its output VAT liability for FY 2015 in the amount of Php2,043,453.11, the valid input VAT of Php74,436,973.94 allocated to the declared zero-rated sales/receipts shall be utilized to pay for the remaining output VAT of Php1,727,904.18, as shown below: Output Vi\T per VAT returns'"s Php 2,043,453.11 IV 105 FY 2015 Output VAT 1" Quarter Php 905,479.32 Exhibit 2"d Quarter "P-8" 3'd Quarter 273,340.14 ''P-9" 526,413.92 "P-10"

DECISION CTA CASE NO. 9469 Less: Valid input VAT allocated to VATable 315,548.93 sales/ receipts Php Output VAT still due 1,727,904.18 Substantiated input VAT allocated to declared zero- Php rated sales/receipts 74,436,973.94 Less: Output VAT still due Excess input VAT attributable to declared zero- 1, 727,904.18 rated sales/receipts Php 72,709,069.76 From the foregoing, Petitioner had excess/unutilized input VAT for the FY 2015 in the amount ofPhp72,709,069.76, which can be attributed to its entire declared zero-rated sales/receipts in the amount of Php4,017,033,220.58. However, as stated earlier, Petitioner was able to properly substantiate only the amount of Php2,789,452,738.73 out of its total declared zero-rated sales/receipts of Php4,017,033,220.58. Thus, the excess/unutilized input VAT attributable to Petitioner's valid zero-rated sales/receipts ofPhp2,789,452,738.73 only amounts to Php50,489,628.20, as computed below: Excess input VAT attributable to zero-rated Php72,709,069.76 sales/ receipts Divided by declared zero-rated sales/ receipts 4,017,033,220.58 Multiply by valid zero-rated sales/receipts 2,789,452,738.73 Input VAT attributable to valid zero-rated sales/receipts Php50,489,628.20 Although the total input VAT claim ofPhp82,974,529.01 was carried over by Petitioner in its succeeding VAT returns,106 it was eventually deducted as "VAT Refund/TCC" in the Monthly Value-Added Tax Declaration for the month of February 2016. 107 Thus, the subject claim no longer formed part of the excess input VAT of Php106,182,257.97 108 as of the end of February 2016. Hence, Petitioner is, in effect, deemed to have fulfilled the ninth requisite for the refund/tax credit of input VAT. In sum, Petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the amount of Php50,489,628.20 representing excess an~ 1\P-11" 4'h Quarter 338,219.73 Total Php2,043,453.11 10s Exhibits "P-189" to "P-192". 107 Exhibit "P-193" (Line 20D). 108 Exhibit "P-193" (Line 26).

DECISION CTA CASE NO. 9469 unutilized input VAT attributable to its zero-rated sales/receipts for FY 2015 or from April1, 2014 to March 31, 2015. WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, Respondent is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of Petitioner in the amount ofPhp50,489,528.20 representing its excess and unutilized input VAT attributable to its zero-rated sales/receipts for FY 2015 or from April1, 2014 to March 31, 2015. SO ORDERED. ()J...r, ~ --1>, '---- MA. BELEN M. RINGPIS-LIBAN Associate Justice WE CONCUR: ERL~.UY Associate Justice MARIARO ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. ERL~P.UY Associate Justice Chairperson

DECISION CTA CASE NO. 9469 CERTIFICATION Pursuant to Article VIII, Section 13 of the Constitution, and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court. Presiding Justice