DEUTSCHE KNOWLEDGE SERVICES PTE. LTD. v. COMMISSIONER OF INTERNAL REVENUE consolidated with CTA CASE NOS. 8546 & 8595

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY THIRD DIVISION DEUTSCHE KNOWLEDGE CTA Case Nos. 8510, SERVICES PTE. LTD., 8546 & 8595 Petitioner, Members: -versus- BAUTISTA, Chairperson FABON-VICTORINO, and RINGPIS-LIBAN, JJ. COMMISSIONER OF INTERNAL Promulgated: REVENUE, Respondent. MAY 8 2015 )(- - - - - - - - - - - - - - - - - - - - - - - - -~ ----1-:F-1q-�,..,-. --x DECISION Fabon-Victorino, .1.: On different dates, petitioner Deutsche Knowledge Services Pte. Ltd. filed three Petitions for Review praying for the refund or issuance of tax credit certificate in the aggregate amount of P119,841,008.12, allegedly representing unutilized input value-added tax (VAT) attributable to its zero-rated transactions for the second (2nd), third (3rd), and fourth (4th) quarters of taxable year 2010, broken down as follows: CTA Case No. Year2010 Input VAT Claim p 41 465,493.51 8510 2nd Quarter 35,225,151.47 8546 3rd Quarter 43 150,363.14 8595 4th Quarter P119,841,008.12 TOTAL Petitioner is a foreign corporation organized and / existing under the laws of Singapore, with address at Net

DECISION CTA CASE NOS. 8510, 8546 & 8595 Quad Center, 31st Street corner 4th Avenue, E-Square Zone, Crescent Park West, Taguig City. 1 Petitioner is with license and authorized to conduct business in the Philippines as a regional operating headquarters (ROHQ) by the Securities and Exchange Commission (SEC) to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate-finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 2 It is a VAT taxpayer registered with the Bureau of Internal Revenue (BIR) with TIN/VAT Registration No. 238- 763-115-000 and BIR Certificate of Registration No. OCN9RC0000270209 effective June 16, 2005. 3 Respondent, on the other hand, is the Commissioner of the BIR, with the authority to act on claims for refund or issuance of tax credit certificate in accordance with law. She holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. Petitioner avers that for the period covering April 1, 2010 to December 31, 2010, it rendered qualifying services to various non-resident foreign affiliates for which it was paid acceptable foreign currency and duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). During the same period, it incurred/paid input taxes on its purchases and/or importations of VATable goods and services. j 1Par. 1, Admitted Facts, Pre-Trial Order, docket, pp. 689-690. 2 Par. 3, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "B". 3 Par. 4, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "C".

DECISION CTA CASE NOS. 8510, 8546 & 8595 In connection therewith, petitioner filed with the BIR through the Electronic Filing and Payment System (EFPS) its Quarterly VAT Returns on the following dates: Period Covered Date Filed Exhibit 2nd Quarter of 2010 July 21, 2010 "G" 3rd Quarter of 2010 October 20, 2010 4th Quarter of 2010 January 25, 2011 "H" "MM" Since petitioner's input VAT incurred/paid for the period covering April 1, 2010 to December 31, 2010 were not applied against any output VAT during and in the succeeding quarters, petitioner filed with respondent administrative claims 4 for refund/tax credit of its unutilized input taxes attributable to zero-rated sales for the said period on the following dates: Taxable Period Date of filing the Amount claimed administrative for refund 2na Quarter of 2010 claim for refund 3ra Quarter of 2010 January 31, 2012 p 41,465,493.51 4th Quarter of 2010 May 3, 2012 August 1 2012 35,225,151.47 TOTAL 43 150,363.14 P119,841,008.12 Respondent however failed to act on the foregoing applications for refund/tax credit. 5 Hence, petitioner elevated the matter with this Court via three (3) separate Petitions for Review filed on June 28, 2012, September 27, 2012, and December 28, 2012 for the 2nd, 3rd, and 4th quarters of taxable year 2010, respectively. On August 24, 20126, November 26, 20127, and March 12, 2013, 8 respondent filed her respective Answer to the three Petitions for Review basically stating that petitioner is not entitled to a refund/tax credit for failure to submit j complete documents mandated in Section 112 of the NIRC of 1997, as amended. Petitioner failed to submit the 4Exhibits "A", "VV" and "WW" 5Par. 6, Admitted Facts, Pre-Trial Order, docket, p. 690. 6 Docket (CTA Case No. 8510), pp. 65-70. 7Docket (CTA Case No. 8546), pp. 57-78. 8 Docket (CTA Case No. 8595), pp. 55-68.

DECISION CTA CASE NOS. 8510, 8546 & 8595 complete supporting documents specifically set forth in Revenue Memorandum Order No. 53-98 rendering the petitions prematurely filed. The three petitions were subsequently consolidated and after the issues were joint during the Pre-trial Conference, a Pre-Trial Order9 was issued on June 3, 2013 based on the parties' Joint Stipulation of Facts and Issues10 filed on May 24, 2013. During the trial, petitioner presented its Finance Controller Rachel M. Concepcion and the Court- commissioned Independent Certified Public Accountant (ICPA) Romeo A. De Jesus, Jr. By way of a Judicial Affidavit, Rachel M. Concepcion testified that as the Finance Controller, she oversees the daily operations of petitioner's finance department, reviews pertinent tax returns and financial statements for submission to proper government agencies. Petitioner has excess and unutilized input VAT from its purchases and/or importation of goods and services for the 2nd, 3rd and 4th quarters of 2010 in the aggregate amount of P119,841,008.12 attributable to petitioner's zero-rated sale of services to non- resident foreign affiliates. This excess and unutilized input VAT was deducted from the accumulated allowable input VAT upon the filing of petitioner's administrative claims for refund. ICPA Romeo A. De Jesus, Jr., also executed a Judicial Affidavit declaring that he conducted an audit of petitioner's documents pertinent to the present petitions which revealed that out of the total claim of P119,841,008.12, representing input VAT on domestic purchases of goods and services, purchases of capital goods, and purchases of services rendered by non-residents which are attributable to its zero-rated transactions for the period April to December 2010, only P88,496,659.16 may be / J validly refunded. 9Docket, pp. 689-694. 10Docket, pp. 667-677.

DECISION CTA CASE NOS. 8510, 8546 & 8595 After petitioner rested 11 , respondent opted not to present any evidence in support of her defense. On May 29, 2014, the consolidated cases were deemed submitted for decision after the filing of petitioner's Memorandum 12 and respondent's Manifestation 13 adopting the arguments she raised in her Answers to the petitions filed on different dates. 14 THE ISSUES The parties submitted the following issues for the resolution of the Court: 15 1. Whether or not the Court of Tax Appeals has jurisdiction over the instant cases; and 2. Whether or not petitioner is entitled to a refund or issuance of tax credit certificate for its alleged unutilized input VAT ansmg from purchases of goods (other than capital goods) and services, purchases of capital goods and purchases of services rendered by non- residents attributable to zero-rated sales for the 2nd, 3rd and 4th quarters of taxable year 2010 in the amounts of P41,465,493.51, P35,225, 151.47 and P43, 150,363.14, respectively, or in the aggregate amount of P119 ,841,008.12. THE COURT'S RULING Petitioner invokes Sections 110(B) and 112(A) of the NIRC of 1997, as amended, as legal bases for the relief sought, to wit: 11Resolutions dated December 13, 2013 and April 22, 2014, docket, pp. 1235-1236 and 1250-/ 1251, respectively. 12 Docket, pp. 1255-1291. 13Docket, pp. 1292-1293. 14Resolution dated May 29, 2014, docket, p. 1297. 15Stipulated Issues, Pre-Trial Order, docket, p. 691.

DECISION CTA CASE NOS. 8510, 8546 & 8595 "SEC. 110. Tax Credits. - XXX XXX XXX (B)Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, That the input tax inclusive of input VAT carried over from the previous quarter that may be credited in every quarter shall not exceed seventy percent (70�/o) of the output VAT: Provided, however, That any input tax attributable to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112." "SEC. 112.Refunds or Tax Credits of Input 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 engaged in zero- / rated or effectively zero-rated sale and also in taxable or exempt sale of goods or

DEOSION CTA CASE NOS. 8510, 8546 & 8595 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(6)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales." Thus, to be entitled to a refund/tax credit of input tax due or paid attributable to zero-rated or effectively zero- rated sales, the following requisites must be present: 1) there must be zero-rated or effectively zero- rated sales; 2) that input taxes were incurred or paid; 3) that such input taxes are attributable to zero- rated or effectively zero-rated sales; 4) that the input taxes were not applied against any output VAT liability; and 5) that the claim for refund was filed within the two-year prescriptive period. Of the requisites cited, the timeliness of the filing of the instant Petitions for Review is paramount in the determination of Court's jurisdiction and petitioner's entitlement to relief sought. Section 112(A) of the NIRC, as amended, pertinently provides: SEC. ll2.Refunds or Tax Credits of Input 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

DECISION CTA CASE NOS. 8510, 8546 & 8595 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(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the 8angko Sentral ng Pilipinas (8SP): Provided, further, That where the taxpayer is 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(8)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales. xxxxxx XXX Pursuant to the above provision and as expounded in the case of Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (Aichi), 16 petitioner had two (2) years from the close of the taxable quarters when the relevant sales were made or until June 30, 2012 for the 2nd quarter, September 30, 2012 for the 3rd quarter and December 31, 2012 for 4th quarter, all of 2010, within which administratively apply for refund/tax credit of creditable input tax attributable to such sales. As shown below, petitioner seasonably filed its claims for refund/tax credit, with respondent, thus: Case Taxable Administrative No. Quarter 8510 2nd _Qtr 2010 End of Quarter End of 2 years Claim filed on 8546 3rd Qtr 2010 Jun. 30, 2010 8595 4th Qtr 2010 Sep. 30 2010 Jun.30 2012 Jan. 31, 201217 Dec. 31 2010 Sep. 30, 2012 May 3, 201218 Dec. 31, 2012 Aug. 01 201219 j 16 G.R. No. 184823, October 06, 2010. 17Exhibit "A-1", docket, p. 842. 18Exhibit "W-1", docket, p. 1059. 19Exhibit "WW-1", docket, p. 1066.

DECISION CTA CASE NOS. 8510, 8546 & 8595 The same is true with petitioner's judicial claims for refund/tax credit applying Section 112(C) of the NIRC of 1997, as amended, which reads as follows: "SEC. 112. Refunds or Tax Credits of Input Tax.- 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." Therefore, respondent had 120 days to act on the administrative claims filed by petitioner. After the expiration of the said 120-day period without any action from respondent, petitioner had thirty (30) days to seek judicial intervention via Petition for Review filed with this Court. The table below indicates that petitioner's judicial claims for the 2nd, 3rd, and 4th quarters of 2010 were also timely filed, thus: Administrative Claim together with Petition for the supporting End of 30 Review filed Case No. documents filed on End of 120 days days on j May 30, 2012 Jun. 29,2012 Jun. 28,2012 8510 Jan. 31 2012

DECISION CTA CASE NOS. 8510, 8546 & 8595 8546 May 3, 2012 Aug. 311 2012 Sep. 30,2012 Sep. 27,2012 8595 Aug. 01,2012 Nov.29 2012 Dec. 29,2012 Dec. 28, 2012 Notwithstanding the foregoing, respondent assails the Court's competence over the instant consolidated cases saying that they were prematurely filed as her 120-day period to act on application for refund/tax credit was yet to commence as petitioner failed to submit complete supporting documents mandated under Section 112(C) of the NIRC of 1997, as amended, and enumerated in RMO No. 53-98. The Court is not convinced. There is nothing in Section 112(C) of the NIRC of 1997, as amended, that requires the submission of all of the documents enumerated in RMO No. 53-98 for a grant of a refund/credit of input VAT. Besides the completeness of documents to support a claim for refund/tax credit is determined by the taxpayer, such as petitioner, and not by respondent. This is the tenet laid down in the consolidated case of Team Sua/ Corporation (formerly: Mirant Sua/ Corporation) v. Commissioner of Internal Revenue and Commissioner of Internal Revenue vs. Team Sua/ Corporation (formerly Mirant Sua/ Corporation) 20� On the other hand, respondent has the bounden duty under Section 112(C) to act on the claim within the 120-day period from the date of submission of complete documents. If only certain documents were submitted or none at all, the 120- day period should be reckoned from the filing of the application with respondent. The CTA En Bane held, viz.: "(I)t has been held that the Commissioner ought to know the tax records of all taxpayers, and thus, the Commissioner can easily decide whether or not to grant the concerned taxpayer's administrative claim for refund or tax credit certificate. In this connection, nothing in RMO No. 53-98 mandates that the list j of documents therein stated, insofar as the VAT is concerned, should be submitted in connection with an 20 CTA EB Nos. 649 and 651, Resolution dated March 21, 2012.

DEOSION CfA CASE NOS. 8510, 8546 & 8595 application for refund or tax credit certificate under the said Section 112, upon the filing thereof. Furthermore, said RMO is explicit, in its subject and objective, that it provides a checklist of documents to be submitted 'upon Audit', and that it was issued to '(i)dentify the documents to be required from a taxpayer during audit', respectively. In this case, it was not shown that the audit was ever conducted by the BIR in connection with Team Sual's application for refund or tax credit certificate. This is manifested by the lack of BIR Records transmitted to this Court, and by the absence of any 'report of investigation' concerning Team Sual's administrative claim for refund or tax credit certificate. But even if We are to assume that an audit was made, it was never established that the Commissioner ever required Team Sual to submit the documents stated in the said RMO."(Emphasis supplied) Significantly, there is no showing that petitioner was ever required to submit any of the documents enumerated in the RMO 53-98 nor was it formally notified that the documents it submitted21 with its application for refund/tax credit were incomplete or insufficient. Therefore, the 120- day period started and continued to run from the date the administrative claims were lodged pursuant to RMC No. 29- 09, the pertinent portions of which states as follows: "III. Period within which Refund a Tax Credit of Input Taxes shall be Made Section 112(C) of the Tax Code of 1997, as amended by Republic Act No. 9337, provides among others, that in proper cases, the Commissioner shall grant a refund or issue the tax credit certificate (TCC) for creditable input / taxes within one hundred twenty 21Exhibits "A", "VV", and"WW".

DECISION CfA CASE NOS. 8510, 8546 & 8595 (120) days from the date of submission of complete documents. For the purpose of defining 'proper cases' in the said provision, the taxpayer/claimant must have complied with the following conditions/requirements upon audit/verification of his/its claim: a. Submission of complete documents necessary to determine and/or ascertain the correctness of the return and the amount to be refunded/credited; XXX XXX XXX In cases where taxpayer failed to comply with the above conditions/requirements, i.e., failure to present accounting books and records for audit/verification, additional documents to explain discrepancies/findings are not submitted, taxpayer refuses or incurs delay in the submission of the Agreement Form, the running of the 120-day period shall stop from the date of notification to the taxpayer. Likewise, the running of the 120-day period shall be suspended in case a question of law arises during the conduct of audit/verification and/or review of the claim for tax refund/credit, and the issue is referred to the Legal Division or the Legal Service, as the case may be, for resolution and issuance of legal opinion, which should be rendered within thirty (30) working days from receipt of the request."(Emphasis supplied) The Court shall now proceed to determine the merits of the claims for refund/tax credit. Petitioner submits that the subject sales of services to its various non-resident affiliates are subject to zero (0�/o) / percent VAT pursuant to Section 108(B)(2) of the NIRC of .J 1997, as amended, which reads as follows:

DECISION CTA CASE NOS. 8510, 8546 & 8595 "SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. XXX XXX XXX (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�/o) rate: XXX XXX XXX (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);" The following requisites must therefore concur in order for the supply of services to be deemed VAT zero-rated: 1. the services must be other than processing, manufacturing or repacking of goods; 2. the payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and 3. the recipient of such services must be doing business outside the Philippines. 22 j On the first requisite, it is undisputed that petitioner is a registered VAT taxpayer with lisence issued by the Securities and Exchange Commission to operate as a 22 Commissioner of Internal Revenue v. Burmeister and Wain Scandinavian Contractor Mindanao, inc., G.R. No. 153205, January 22, 2007.

DECISION CTA CASE NOS. 8510, 8546 & 8595 regional operating headquarters (ROHQ) in the Philippines to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 23 To be sure, the enumerated services are in no way the same as "processing, manufacturing or repacking of goods". In relation to the second requisite, Sections 113(A)(2), (B)(1), (2)(c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(2), (B)(1) and (2)(c) of Revenue Regulations (RR) No. 16-05, provide that a VAT taxpayer, as petitioner, shall for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the required information to be valid, thus: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. (A) Invoicing Requirements. - A VAT- registered person shall issue: XXX XXX XXX (2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt.- The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a j VAT-registered person, followed by his Taxpayer's Identification Number (TIN); 23Par.3, Admitted Facts, Pre-Trial Order, docket, p. 690.

DECISION CTA CASE NOS. 8510, 8546 & 8595 (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: XXX XXX XXX (c) If the sale is subject to zero percent (0�/o) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt; XXX XXX XXX (3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and" (Emphasis supplied) In fine, the foreign currency remittances referred to under Section 108(8)(2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero-rated official receipts. For services rendered for the 2nd, 3rd, and 4thquarters of 2010, it was established that petitioner was paid in Euros for the services rendered to its affiliates which were duly accounted for in accordance with the BSP rules and regulations as evidenced by the bank certification of inward remittances24 issued by Deutsche Bank AG Manila and duly supported by VAT zero-rated official receipts 25 with the corresponding foreign currency inward remittance transaction details. However, a comparison of the amounts of zero-rated receipts as reflected in the VAT zero-rated official receipts .J' (ORs) and as declared in petitioner's Quarterly VAT returns shows the following discrepancy of !>34,410.27, to wit: 24 Exhibits "W", "AM-1636" to "AM-1639", "RR", "AM-1640" to "AM-1642", and "55". 25 Exhibits "AM-1" to "AM-1642".

DECISION CfA CASE NOS. 8510, 8546 & 8595 2nd Quarter 3rd Ouarter 4th Ouarter Total Zero-Rated Sales per P1,431,219 805.14 P1,930,688,594.64 P1 926,684 752.27 P5,288,593 152.05 Quarterly VAT Returns26 Zero-Rated Sales per 1 431 219 805.14 1.930 688 594.06 1.926 650 342.58 5 288 558 741.78 Official Receipts p 34,410.27 p - p .58 p 34,409.69 Difference Since the amount of P34,410.27 is not covered by VAT zero-rated official receipts, it shall be denied VAT zero- rating. For the third requisite, petitioner presented the following documents to prove that its client-affiliates are non-resident foreign corporations doing business outside the Philippines: 1. SEC Certifications of Non-Registration of Company; 27 2. Intragroup Service Agreements; 28 and 3. Various Registration Documents (i.e.,AMinet Company Profile Fact Sheet, Memorandum of Association & Articles of Association, Certificate of Incorporation and Certificate of Registration on Change on Name). 29 But standing alone, the foregoing documents are inadequate proof that petitioner's clients are non-resident foreign corporations doing business outside the Philippines. While the SEC Certificates of Non-Registration show that the entities named therein are not registered corporations/partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. The same with the service agreements which only show the names and addresses of petitioner's customers to whom it renders services. Also, with the AMinet Company Profile Fact Sheet, Memorandum and Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name which only establish that the entities / 26Exhibits "G-2", "H", and "BB". 27Exhibits "III-1" to "III-84" and "AA" to "AA-2". 28Exhibits "GGG-1" to "GGG-401" and "Y" to "Y-3". 29Exhibits "HHH-1" to "HHH-565", "X" to "X-2", and "Z" to "Z-2".

DECISION CTA CASE NOS. 8510, 8546 & 8595 named therein were incorporated/organized abroad but not necessarily not doing business in the Philippines. To be considered as a non-resident foreign corporation doing business outside the Philippines, each entity must be supported at the very least by both SEC certificate of non- registration of corporation/partnership and AMinet Company Profile Fact Sheet, Memorandum & Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name. Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: SEC AMinet Company Profile Fact Sheet, Certificate Memorandum & Articles of Association, Certificate of Incorporation, and Certificate of Exhibit "III-41", Registration on Change on Name "III-80" Client "III-68" Documents Exhibit "III-13" Memorandum of Association and "HHH-480" DBOI Global Services Private Limited "III-39", Articles of Association Deutsche Asset Management (Asia) Limited "III-66" Deutsche Bank (China) Co. Ltd. Beij_ing_ Branch AMinet Company Profile Fact Sheet "HHH-223" Deutsche Bank (China) Co. Ltd., "III-14" Shanghai Branch AMinet Company Profile Fact Sheet "HHH-71" Deutsche Bank (China) Co. Ltd., "III-45" Guangzhou Branch "III-7", AMinet Company Profile Fact Sheet "HHH-72" Deutsche Bank Aktiengesellschaft, Filiale Dubai "III-27" (DIFC) "III-12", AMinet Company Profile Fact Sheet "HHH-297" Deutsche Bank Aktiengesellschaft, Filiale Ho- "III-31" Governtment of Dubai Commercial "HHH-99" Chi-Minh-Stadt "III-37", License "III-82" Deutsche Bank Securities Inc. "III-43" AMinet Company Profile Fact Sheet "HHH-37" "III-84" Deutsche Group Services Pty Limited Certificate of Merger "HHH-81" "III-16" Certificate of Registration on Change "HHH-84" Deutsche Securities Inc. "III-55" of Name "HHH-57" "III-38" Certified Copy of All Historical DWS Holding & Service GmbH "III-83" Registered Matters "HHH-73" Licorne Gestion "AA-2", Notarial Certification about the Official "HHH-100" "III-34", Registration of DWS Holding & Service Deutsche Bank Real Estate (Japan) Y.K. "III-69" GmbH "AA-1", Deutsche Bank Aktiengesellschaft, Filiale New "III-35", AMinet Company Profile Fact Sheet York "III-74" Articles of Incorporation "HHH-343" Deutsche Bank Aktiengesellschaft, Asia Pacific "III-76" AMinet Company Profile Fact Sheet Head Office "III-9"" "X" Deutsche Bank Aktiengesellschaft, Filiale "III-26" Authenticated Registration Document Singapur "III-72" Authenticated Registration Document "Z-2" "Z-1" Deutsche Bank Aktiengesellschaft Filiale Paris AMinet Company Profile Fact Sheet Deutsche Bank Aktiengesellschaft Filiale "X-1" AMinet Company Profile Fact Sheet "X-2" AMinet Company Profiel Fact Sheet "HHH-101" Certificate of Registration of Oversea "HHH-220"

DECISION erA CASE NOS. 8510, 8546 & 8595 Hong kong "III-19" Company "HHH-371" "Ill-50" "HHH-467" Deutsche Bank Trust Company Americas "III-58" Certification of Organization Deutsche Bank (Suisse) SA AMinet Company Profile Fact Sheet "HHH-51" Deutsche Bank Aktiengesellschaft, Filiale "III-40" Certification of Registration London Accordingly, petitioner's receipts derived from services rendered to the aforementioned entities for the 2nd, 3rd, and 4thquarters of 2010 in the total amount of P4,241,066,062.98 shall be subject to zero percent (0�/o) VAT pursuant to Section 108(B)(2) of the NIRC of 1997, as amended. Below is the breakdown of the said amount: Official Receipt Amount Collected Per Official Receipt Client No. Exhibit In Euro In Phil. Peso Second Quarter 2010 Apri/2010 731 AAA-1 28 131.35 1126.07 Deutsche Bank Aktiengesellschaft, 731 AAA-1 Filiale Hongkong (3 166.46) Deutsche Bank Aktiengesellschaft, 731 AAA-1 32 250.65 Filiale Hongkong (1 695.02) Deutsche Bank Aktiengesellschaft, 731 AAA-1 Filiale Hongkong 618.34 Deutsche Bank Aktiengesellschaft, 731 AAA-1 57,264.93 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 731 AAA-1 102 267.85 Filiale Hongkong 13 874.64 Deutsche Bank Aktiengesellschaft, 734 AAA-20 37,500.03 3 475 879.86 Filiale Hongkong_ 13 875.03 6 163 132.10 737 AAA-30 919.99 Deutsche Bank Aktiengesellschaft, 832 083.25 Filiale New York 738 AAA-34 9 205.81 2 248,933.80 Deutsche Bank (China) Co., Ltd., 759.99 Guangzhou Branch 739 AAA-38 832 106.64 Deutsche Bank Aktiengesellschaft, _(1 276.9~ 551_479.92 Filiale Singapur 740 AAA-42 (761.73) Deutsche Bank (China) Co. Ltd., 7,927.15 / 478,046.15 Shanghai Branch 741 AAA-46 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 Deutsche Bank Aktiengesellschaft, 741 AAA-46 Filiale London Deutsche Bank Aktiengesellschaft, 741 AAA-46 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DEOSION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Group Services Pty Limited 742 AAA-56 2 421.90 Deutsche Group Services Pty Limited 4,611.79 Deutsche Group Services Pty Limited 742 AAA-56 2 338.70 Deutsche Group Services Pty Limited 742 AAA-56 781.28 10 153.67 742 AAA-56 6181_155.02 Deutsche Asset Management (Asia) Limited 744 AAA-65 150 000.12 9,107,150.79 AAA-77 32.15 1_L935.67 Deutsche Bank Aktiengesellschaft, AAA-80 256 516.43 15 444 207.83 Filiale Singapur 747 AAA-87 AAA-87 Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office 748 Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office 751 (13 382.26) Deutsche Bank Aktiengesellscahft, Asia 29 386.90 16,004.64 Pacific Head Office 751 961,394.72 Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office 752 AAA-93 51185.57 3 074 704.40 AAA-97 90 655.72 5 445 666.44 Deutsche Bank Aktiengesellschaft, AAA-101 AAA-105 2 721.21 163,462.40 Filiale Singapur 753 AAA-108 53 232.24 3 197 647.35 AAA-112 224 059.86 13 459 219.81 Deutsche Bank Aktiengesellschaft, AAA-120 12 096.92 18 500.04 726 658.96 Filiale Singa_Qur 754 AAA-128 1100 587.54 AAA-128 Deutsche Bank Aktiengesellschaft, Filiale New York 755 Deutsche Group Services Pty Limited 756 Deutsche Bank Aktiengesellschaft, Filale Ho-Chi-Minh-City 757 Deutsche Bank Aktiengesellschaft, Filale Dubai (DIFC) 759 Deutsche Bank Aktiengesellschaft, Filiale New York 761 301.01 Deutsche Bank Aktiengesellschaft, 6 404.23 6 705.24 Filiale New York 761 394 397.26 Deutsche Bank Aktiengesellschaft, 763 AAA-134 3,009,647.23 178 614 647.73 Filiale London 765 AAA-141 (117 500.56) May2010 342 410.36 765 AAA-141 424 231.85 Deutsche Bank Aktiengesellschaft, Filiale London 765 AAA-141 2_L900 341.08 Deutsche Bank Aktiengesellschaft, 3,549 482.73 Filiale London 765 AAA-141 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London I 206 916 030.90

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank (China) Co. Ltd., 768 AAA-151 11909.69 694,271.81 Shanghai Branch 771 AAA-157 (17 212.21) Deutsche Bank Aktiengesellschaft, 1,580.27 Filiale New York 771 AAA-157 Deutsche Bank Securities Inc. (58,543.10) Deutsche Bank Aktiengesellschaft, 771 AAA-157 Filiale New York 42,320.89 Deutsche Bank Aktiengesellschaft, 771 AAA-157 Filiale New York 138,528.08 Deutsche Bank Aktiengesellschaft, 771 AAA-157 106,673.93 Filiale New York 6,347 678.07 Deutsche Bank Aktiengesellschaft, 773 AAA-159 38,119.73 Filiale Hongkong 1176.13 Deutsche Bank Aktiengesellschaft, 773 AAA-159 Filiale Hongkong (10,432.71) Deutsche Bank Aktiengesellschaft, 773 AAA-159 1,413.94 Filiale Hongkong 5 655.76 Deutsche Bank Aktiengesellschaft, 773 AAA-159 Filiale Hongkong 438 385.63 Deutsche Bank Aktiengesellschaft, 773 AAA-159 1 711.01 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 773 AAA-159 128 398.54 Filiale Hongkong 604 428.03 Deutsche Bank Aktiengesellschaft, 773 AAA-159 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 773 AAA-159 Filiale Hongkong 34 257 971.35 Deutsche Bank Aktiengesellschaft, 774 AAA-161 384 072.94 21 768 612.84 Filiale Hongkong 18 499.48 1027 209.16 Deutsche Bank (China) Co., Ltd. 777 AAA-165 13 874.64 806 108.68 Beijing Branch Deutsche Bank (China) Co. Ltd., 779 AAA-173 Guangzhou Branch 780 AAA-176 240 085.45 Deutsche Bank Aktiengesellschaft, (239 713.99) Filiale London 780 AAA-176 2 707 236.02 Deutsche Bank Aktiengesellschaft, 2 707,607.48 Filiale London 780 AAA-176 Deutsche Bank Aktiengesellschaft, Filiale London 156 832,666.84 Deutsche Bank Aktiengesellschaft, Filale Ho-Chi-Minh-City 781 AAA-178 7 525.58 433 177.88 June2010 AAA-180 AAA-184 Deutsche Bank Aktiengensellschaft, AAA-188 Filale Dubai (DIFC) 782 18,500.04 1,055,465.04 18,500.04 1,055,465.04 Deutsche Bank Aktiengensellschaft, 27,750.33 Filale Dubai (DIFC) 783 Deutsche Bank (China) Co., Ltd., 784

DECISION CTA CASE NOS. 8510, 8546 & 8595 Shanghai Branch 784 AAA-188 13 875.30 41 625.63 Deutsche Bank (China) Co., Ltd., Shanghai Branch 2 374 827.12 Deutsche Bank Aktiengensellschaft, Filiale Dubai (DIFC) 785 AAA-192 18 500.04 1055 465.02 AAA-196 37 500.03 2 096 336.43 Deutsche Bank Aktiengesellschaft AAA-200 120 030.70 6 709 987.40 AAA-203 174 670.99 9 764 503.10 Asia Pacific Head Office 786 AAA-206 AAA-209 4 135.79 231 200.01 Deutsche Bank Aktiengesellschaft, Asia AAA-212 1,504 375.10 84 097 967.98 Pacific Head Office 787 AAA-215 132 903.65 7 429 614.40 AAA-215 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 788 Deutsche Bank Aktiengesellschaft, Filiale Singapur 789 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 790 Deutsche Bank Aktiengesellschaft, Filiale Singapur 791 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 792 (21 274.23) Deutsche Bank Aktiengesellschaft, Asia 222 126.53 200 852.30 Pacific Head Office 792 11 228 097.50 Deutsche Bank Aktiengesellschaft, 793 AAA-219 233 387.70 13 011 557.99 Filiale Singapur 43 098 760.06 794 AAA-222 81,696.01 Deutsche Group Services Pty Limited 31,946.78 6 802,771.90 Deutsche Group Services Pty Limited 794 AAA-222 54,819.93 Deutsche Group Services Pty Limited (10 433.26) Deutsche Group Services Pty Limited 794 AAA-222 615 030.96 Deutsche Group Services Pty Limited 773 060.42 794 AAA-222 61 849.79 794 AAA-222 (10 014.98) Deutsche Securities Inc. 796 AAA-231 311.27 Deutsche Securities Inc. 701283.70 Deutsche Securities Inc. 796 AAA-231 Deutsche Securities Inc. 6 350.09 Deutsche Securities Inc. 796 AAA-231 (8 725.23) Deutsche Securities Inc. Deutsche Securities Inc. 796 AAA-231 463.46 120 518.10 796 AAA-231 796 AAA-231 796 AAA-231 Deutsche Bank Aktiengesellschaft, 797 AAA-244 178,440.20 Filiale Singapur 4,197.20 Deutsche Bank Aktiengesellschaft, 797 AAA-244 Filiale Singapur 182,637.40 Deutsche Bank Aktiengesellschaft, Asia 89,157.91 10,249,862.93 Pacific Head Office 798 AAA-247 /

DEOSION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 798 AAA-247 (54 864.54) AAA-247 1665 177.25 Deutsche Bank Aktiengesellschaft, Asia 1699 470.62 Pacific Head Office 798 18 777.54 6 699.68 Deutsche Bank (Suisse) SA 799 AAA-250 95 376 636.46 Deutsche Bank Aktiengesellschaft, 1 554.05 1 059 918.15 Filiale Ho-Chi-Minh-City 802 AAA-259 198 726.77 380 020.66 Deutsche Securities Inc. 803 AAA-262 48 144.82 14 131 411.81 Deutsche Securities Inc. 248 425.64 Deutsche Securities Inc. 803 AAA-262 803 AAA-262 Deutsche Bank Aktiengensellschaft, 807 AAA-273 18 500.04 1 041892.66 Filiale Dubai (DIFC) 13 685.02 779 102.01 Deutsche Bank Aktiengesellschaft, 810 AAA-279 Filaile Paris 817 AAA-334 1462.91 Deutsche Bank Aktiengesellschaft, 1 609.56 Filiale Hongkong 817 AAA-334 601 971.00 Deutsche Bank Aktiengesellschaft, 3 393.37 Filiale Hongkong 817 AAA-334 291 580.30 Deutsche Bank Aktiengesellschaft, 3 615.70 Filiale Hongkong 817 AAA-334 903 632.84 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 817 AAA-334 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 51 845 374.52 Deutsche Bank Aktiengesellschaft, 818 AAA-340 (2,037 941.24) Filiale London 1 208 569.37 Deutsche Bank Aktiengesellschaft, 818 AAA-340 838.85 Filiale London 162 503.19 Deutsche Bank Aktiengesellschaft, 818 AAA-340 3,211 534.93 Filiale London 2,545 505.10 Deutsche Bank Aktiengesellschaft, 818 AAA-340 Filiale London Deutsche Bank Aktiengesellschaft, 818 AAA-340 Filiale London 144,918 176.30 Deutsche Bank Aktiengesellschaft, 764 AAA-139 113 369.85 Filiale New York 4 390.71 Deutsche Bank Aktiengesellschaft, 764 AAA-139 Filiale New York 28 109.28 Deutsche Bank Aktiengesellschaft, 764 AAA-139 78.07 Filiale New York Deutsche Bank,Trust Company 764 AAA-139 150 037.01 Americas Deutsche Bank Aktiengesellschaft, 764 AAA-139 J. Filiale New York

DECISION erA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Trust Comapany 764 AAA-139 83.74 Americas 296 068.66 17 474 813.15 Deutcshe Bank Securities Inc. 815 AAA-294 (3 042.72) 797.66 Deutsche Bank Securities Inc. 815 AAA-294 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 4 682.56 Deutsche Bank Securities Inc. 1 604.81 815 AAA-294 1146.41 Deutsche Bank Securities Inc. 6 157.00 815 AAA-294 Deutsche Bank Securities Inc. Deutsche Bank Aktiengesellschaft, 815 AAA-294 Filiale New York Deutsche Bank Securities Inc. 815 AAA-294 1 370.27 1 862.24 Deutsche Bank Securities Inc. 815 AAA-294 1 793.38 (1,124.94) Deutsche Bank Securities Inc. 815 AAA-294 10 446.19 Deutsche Bank Securites Inc. 815 AAA-294 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 179.19 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 6 677.27 Deutsche Bank Trust Comapany Americas 815 AAA-294 (91 644.55) Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 99.40 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 6,051.41 Deutsche Bank Trust Comapany Americas 815 AAA-294 24 601.52 Deutsche Bank Trust Comapany Americas 815 AAA-294 118.13 Deutsche Bank Aktiengesellschaft, Filiale New York 815 AAA-294 90.33 Subtotal - Second Quarter 2010 815 AAA-294 2,077 376.64 2,049 242.20 117,257 717.80 22,920,420.43 1,320,006,170.61 !Third Quarter 2010 819 AAA-349 38 210.67 22 943.00 July2010 819 AAA-349 21,296.80 82 450.47 Deutsche Bank (China) Co., Ltd., 819 AAA-349 Shanghai Branch Deutsche Bank (China) Co., Ltd., Shanghai Branch Deutsche Bank (China) Co., Ltd., Shanahai Branch 4,792 384.93 Deutsche Group Services Pty Limited 820 AAA-356 137,261.32 Deutsche Group Services Pty Limited 161,444.98 820 AAA-356 298 706.30 17 360 674.34 DWS Holding & Service GmbH 821 AAA-360 18 500.04 1,080,427.50 AAA-363 68,750.07 Deutsche Bank Aktiengesellschaft, Asia 822 j 4,015 097.59

DECISION CTA CASE NOS. 8510, 8546 & 8595 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 823 AAA-367 83 055.62 4 850 561.16 AAA-371 51111.15 2 984 960.67 Deutsche Bank Aktiengesellschaft, Asia AAA-375 236 778.03 13 828 158.39 AAA-379 394 060.79 23 013 686.06 Pacific Head Office 824 AAA-383 76 796.69 4,485 031.14 AAA-387 75 000.06 4 380 105.50 Deutsche Bank Aktiengesellschaft, Asia AAA-391 82 361.20 4 810 006.09 Pacific Head Office 825 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 826 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 827 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 828 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 829 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 830 AAA-395 371135.19 AAA-395 371135.19 Deutsche Bank Aktiengesellschaft, Asia 742 270.38 Pacific Head Office 830 100 000.08 51 398.81 Deutsche Bank Aktiengesellschaft, Asia 21 674 799.85 226 851.45 Pacific Head Office 831 AAA-399 37 500.03 5,840 140.67 AAA-403 3 001 760.41 Deutsche Bank Aktiengesellschaft, Asia AAA-407 100 000.08 13 248 433.20 AAA-411 25 000.02 2 190 052.75 Pacific Head Office 832 AAA-415 5 840 140.68 AAA-419 100 000.08 1460 035.17 Deutsche Bank Aktiengesellschaft, Asia AAA-423 37 500.03 5 840 140.68 AAA-427 4 236.24 2 190 052.75 Pacific Head Office 833 AAA-431 AAA-434 120 141.82 248 978.31 Deutsche Bank Aktiengesellschaft, Asia AAA-437 203 158.98 7 061145.65 AAA-440 439 470.07 11 940 348.06 Pacific Head Office 834 25 829 159.00 AAA-443 13 789.24 Deutsche Bank Aktiengesellschaft, AAA-443 149.83 819 246.82 Filiale Singapur 835 13 939.07 8 859 577.09 Deutsche Bank Aktiengesellschaft, 150 000.12 J Filiale Singapur 836 1 012.32 1267 834.36 Deutsche Bank Aktiengesellschaft, Filiale Singapur 837 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 838 Deutsche Bank Aktiengesellschaft, Filiale Singapur 839 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 840 Deutsche Bank Aktiengesellschaft, Filiale Sing_apur 841 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 842 Deutsche Bank Securities Inc. 843 Deutsche Bank Securities Inc. 843 Deutsche Asset Management (Asia) 848 AAA-460 Limited 850 AAA-466 Deutsche Securities Inc. Deutsche Securities Inc. 850 AAA-466

DECISION CTA CASE NOS. 8510, 8546 & 8595 1 268,846.68 74,942,611.81 Deutsche Bank Aktiengesellschaft, 852 AAA-473 83,160.73 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 852 AAA-473 27,682.24 Filiale Hongkong 110 842.97 6 546,807.01 Deutsche Bank Aktiengesellschaft, 858 AAA-477 422 796.08 25,176,859.69 Filiale Hongkong 139 605,962.98 Deutsche Bank Aktiengesellschaft, 859 AAA-480 2 330,952.44 Filiale London 2 450,508.79 861 AAA-486 5 588.54 Deutsche Bank Securities Inc. 20,526.47 Deutsche Bank Securities Inc. 861 AAA-486 Deutsche Bank Securities Inc. 2 209.38 861 AAA-486 28 324.39 Deutsche Bank Aktiengesellschaft, 862 AAA-486 12,749.58 Filiale New York 8 218.26 Deutsche Bank Aktiengesellschaft, 862 AAA-492 93.20 Filiale New York Deutsche Bank Trust Company 862 AAA-492 21,061.04 Americas 1 256,035.57 August2010 Deutsche Asset Management (Asia) Limited 876 AAA-535 216 486.70 12 812,882.24 AAA-541 18,777.54 1 111,358.85 Deutsche Bank (Suisse) SA 878 AAA-544 AAA-548 289 122.51 17 109 665.88 Deutsche Bank Aktiengesellschaft, Asia AAA-552 68,750.07 4 068,485.46 AAA-555 37,500.03 2 219,173.40 Pacific Head Office 880 AAA-558 37,500.03 2 219,173.40 AAA-561 75,000.06 4 438,346.80 Deutsche Bank Aktiengesellschaft, Asia AAA-565 85,082.10 5 034/980.86 AAA-567 68,750.07 4 068,485.46 Pacific Head Office 881 AAA-570 5 917,795.73 AAA-573 100 000.08 1 479,448.93 Deutsche Bank Aktiengesellschaft, Asia 25,000.02 2 219,173.40 AAA-576 37,500.03 Pacific Head Office 882 AAA-576 I 7 995,752.30 243 383.06 Deutsche Bank Aktiengesellschaft, Asia (108,269.26) Pacific Head Office 883 135,113.80 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 884 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 885 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 886 Deutsche Bank Aktiengesellschaft, Filiale Singapur 887 Deutsche Bank Aktiengesellschaft, Filiale Singapur 888 Deutsche Bank Aktiengesellschaft, Filiale Singapur 889 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 890 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 890

DECISION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 891 AAA-580 2,421.59 143,304.64 AAA-583 2,975.46 176,081.50 Deutsche Bank Aktiengesellschaft, Asia AAA-587 14,072.70 832,792.97 AAA-591 9,393.84 555,907.82 Pacific Head Office 892 AAA-594 15 660.14 926 734.36 AAA-597 (132,828.24) 2,248,135.66 Deutsche Bank Aktiengesellschaft, Asia AAA-597 170,817.68 AAA-601 48 712.82 2,882 722.88 Pacific Head Office 893 AAA-604 1,944.23 115,055.47 AAA-608 36 393.23 Deutsche Bank Aktiengesellschaft, AAA-612 614.98 222,875.19 13,175,382.39 Filiale Singapur 894 AAA-621 AAA-621 Deutsche Bank Aktiengesellschaft, Filiale Singapur 895 Deutsche Bank Aktiengesellschaft, Filiale Singapur 896 Deutsche Bank Aktiengesellschaft, Filiale Singapur 897 Deutsche Bank Aktiengesellschaft, Filiale Singapur 898 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 899 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 900 Deutsche Group Services Pty Limited 901 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 904 27,614.78 Deutsche Bank Aktiengesellschaft, 296 394.57 324,009.35 Filiale Hongkong 904 18,826 624.85 Deutsche Bank Aktiengesellschaft, 905 AAA-627 6,336.13 368,815.48 Filiale Singapur 2,688 041.34 156,466 370.49 Deutsche Bank Aktiengesellschaft, 906 AAA-631 Filiale New York 5 696.85 331 313.03 Deutsche Bank Aktiengesellschaft, 907 AAA-634 5 696.85 331 313.03 Filiale Ho-Chi-Minh-Stadt 1,530 905.15 88 828 337.19 Deutsche Bank Aktiengesellschaft, 908 AAA-637 Filiale Ho-Chi-Minh-Stadt Deutsche Bank Aktiengesellschaft, 911 AAA-649 Filiale Singapur 912 AAA-653 541 635.02 Deutsche Bank Aktiengesellschaft, 271 537.36 Filiale London 912 AAA-653 (944 684.40) Deutsche Bank Aktiengesellschaft, 1,138 887.90 Filiale London 912 AAA-653 1007 375.88 Deutsche Bank Aktiengesellschaft, Filiale London 912 AAA-653 Deutsche Bank Aktiengesellschaft, Filiale London 57 673 256.36 Deutsche Bank Aktiengesellschaft, 913 AAA-660 100.14 Filiale New York 18 702.47 Deutsche Bank Trust Company 913 AAA-660 Americas 47.12 Deutsche Bank Aktiengesellschaft, 913 AAA-660 18 849.73 Filiale New York I 1 079 165.51

DECISION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 914 AAA-676 135~023.95 77,519,198.08 September 2010 Deutsche Group Services Pty Limited 923 AAA-709 866,218.96 49,719,331.15 AAA-713 1,101,983.76 Deutsche Bank (China) Co., Ltd., AAA-717 19,227.58 3 838,110.78 Shanqhai Branch 926 AAA-724 67,626.76 2 977 391.79 AAA-724 Deutsche Bank Aktiengesellschaft, AAA-724 33,405.45 12[056.09 Filiale New York 928 7 024.52 52 486.06 Deutsche Group Services Pty Limited 930 Deutsche Group Services Pty Limited 930 Deutsche Group Services Pty Limited 930 Deutsche Bank Aktiengesellschaft, Filiale Singapur 931 AAA-732 3 702.32 207 618.81 AAA-736 23 078.43 1 294 192.89 Deutsche Bank Aktiengesellschaft, AAA-740 19 227.58 1078 244.25 AAA-749 Filiale Singapur 932 AAA-753 6 752.02 379 166.03 AAA-757 430 600.07 24 180 751.69 Deutsche Bank (China) Co., Ltd., AAA-764 187 925.70 10 553 144.35 246 838.46 13 861 445.75 Shanghai Branch 933 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 935 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 936 Deutsche Bank Aktiengesellschaft, Filiale Singapur 937 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 939 Deutsche Bank Aktiengesellschaft, London 943 AAA-779 6,780 951.56 AAA-779 Deutsche Bank Aktiengesellschaft, 1 724.70 6,782 676.26 London 943 392 203 778.17 Deutsche Bank Aktiengesellschaft, London 944 AAA-785 172 664.70 10 032 716.93 AAA-812 Deutsche Bank Aktiengesellschaft, Paris 953 13 107.88 772 947.41 Subtotal -Third Quarter 2010 25_L386_L172.72 1,457,036,341.73 Fourth Quarter 2010 October 2010 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 5 511.68 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 2~046.68 j Deutsche Bank Aktiengesellschaft, 960 AAA-827 77,163.38

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale Hongkong 960 AAA-827 11 023.34 Deutsche Bank Aktiengesellschaft, 22,046.68 Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, 22,046.68 Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, 11,023.34 Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, 22,046.68 Filiale Hongkong 960 AAA-827 22,046.68 Deutsche Bank Aktiengesellschaft, 11,023.34 Filiale Hongkong 960 AAA-827 11,023.34 Deutsche Bank Aktiengesellschaft, 33,070.02 Filiale Hongkong 960 AAA-827 Deutsche Bank Aktiengesellschaft, 5,511.68 Filiale Hongkong 960 AAA-827 11 023.34 Deutsche Bank Aktiengesellschaft, 363,770.24 Filiale Hongkong 960 AAA-827 Deutsche Bank Aktiengesellschaft, 23,635.02 Filiale Hongkong 960 AAA-827 (15 335.02) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 960 AAA-827 24 498.38 Deutsche Bank Aktiengesellschaft, 33 200.00 Filiale Hongkong 960 AAA-827 37 598.25 Deutsche Bank Aktiengesellschaft, 50 133.33 Filiale Hongkong 960 AAA-827 29 334.41 Deutsche Bank Aktiengesellschaft, 12 600.00 Filiale Hongkong 960 AAA-827 (37 500.00) Deutsche Bank Aktiengesellschaft, (37 500.00) Filiale Hongkong 963 AAA-835 25 000.00 22 034,425.59 (20 967.74) Deutsche Bank Aktiengesellschaft, 963 AAA-835 (62 096.77) ~I Filiale Singapur (50 000.00) Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur 8 333.33 Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 963 AAA-835 24 000.00 Filiale Singapur (12 000.00) Deutsche Bank Aktiengesellschaft, 963 AAA-835 Filiale Singapur 12 900.00 Deutsche Bank Aktiengesellschaft, 963 AAA-835 45,833.19 Filiale Singapur 3 708.56 Deutsche Bank Aktiengesellschaft, 964 AAA-837 2 776 224.94 Filiale Singapur 25 000.02 224 636.27 965 AAA-840 11 309.60 Deutsche Bank Aktiengesellschaft, 25 000.02 6 742 291.12 Filiale Singapur 965 AAA-840 50 000.04 Deutsche Bank Aktiengesellschaft, 111,309.68 24 436 151.01 Filiale Singapur 965 AAA-840 192 212.46 Deutsche Bank Aktiengesellschaft, 25 000.02 Filiale Singapur 965 AAA-840 6 250.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 12 500.01 50 000.04 Deutsche Bank Aktiengesellschaft, Asia 12 500.01 25 000.02 Pacific Head Office 966 AAA-844 87 500.07 AAA-844 20 875.02 Deutsche Bank Aktiengesellschaft, Asia AAA-844 25 000.02 AAA-844 100 000.08 Pacific Head Office 966 AAA-844 12 500.00 AAA-844 25 000.02 Deutsche Bank Aktiengesellschaft, Asia AAA-844 402 125.33 AAA-844 Pacific Head Office 966 AAA-844 3 163.08 AAA-844 Deutsche Bank Aktiengesellschaft, Asia AAA-844 AAA-844 Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 966 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 967 AAA-848 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 2 690.00 AAA-851 Deutsche Bank Aktiengesellschaft, Asia AAA-851 AAA-851 Pacific Head Office 968 10 760.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 16 140.00 Deutsche Bank Aktiengesellschaft, Asia I Pacific Head Office 968 5 511.68 "'

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 AAA-851 11023.34 AAA-851 44 093.36 Deutsche Bank Aktiengesellschaft, Asia AAA-851 11,023.34 AAA-851 22,046.68 Pacific Head Office 968 AAA-851 77,163.38 AAA-851 18 408.98 Deutsche Bank Aktiengesellschaft, Asia AAA-851 22 046.68 AAA-851 88,186.72 Pacific Head Office 968 AAA-851 11,023.34 AAA-851 22,046.68 Deutsche Bank Aktiengesellschaft, Asia 362,164.18 Pacific Head Office 968 2,157.56 1,488.67 Deutsche Bank Aktiengesellschaft, Asia 2,521.19 6,167.42 Pacific Head Office 968 3 154.94 Deutsche Bank Aktiengesellschaft, Asia 3,254.94 Pacific Head Office 968 520.11 520.11 Deutsche Bank Aktiengesellschaft, Asia 299.38 520.11 Pacific Head Office 968 520.11 519.99 Deutsche Bank Aktiengesellschaft, Asia 519.99 Pacific Head Office 968 27.90 (53.81) Deutsche Bank Aktiengesellschaft, Asia 136.59 (53.81} Pacific Head Office 968 (53.81) (53.81) Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 968 Deutsche Bank Aktiengesellschaft, 969 AAA-855 22,007,811.81 Filiale Hongkong 374,778.69 Deutsche Bank Aktiengesellschaft, 969 AAA-855 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 969 AAA-855 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 970 AAA-859 Filiale Hongkong 970 AAA-859 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 970 AAA-859 Deutsche Bank Aktiengesellschaft, Filiale Hongkong

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 970 AAA-859 (53.81) Filiale Hongkong (53.81) Deutsche Bank Aktiengesellschaft, 970 AAA-859 9,671.31 Filiale Hongkong 3 978.56 Deutsche Bank Aktiengesellschaft, 971 AAA-865 2,926.51 581,624.58 Filiale Hongkong 3 823.50 Deutsche Bank Aktiengesellschaft, 971 AAA-865 (568.20) 576,276.43 Filiale Hongkong _(_551.321 215,511.95 971 AAA-865 (219.81) 251,973.65 Deutsche Bank Aktiengesellschaft, _(_630.35} Filiale Hongkong 971 AAA-865 Deutsche Bank Aktiengesellschaft, 418.11 Filiale Hongkong 971 AAA-865 1,463.99 Deutsche Bank Aktiengesellschaft, (660.43) Filiale Hongkong 971 AAA-865 (660.43) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 971 AAA-865 163.17 Deutsche Bank Aktiengesellschaft, 9,483.30 Filiale Hongkong 971 AAA-865 Deutsche Bank Aktiengesellschaft, 292.99 Filiale Hongkong 971 AAA-865 401.95 Deutsche Bank Aktiengesellschaft, 401.95 Filiale Hongkong 971 AAA-865 401.95 Deutsche Bank Aktiengesellschaft, 401.95 Filiale Hongkong 971 AAA-865 401.97 Deutsche Bank Aktiengesellschaft, 860.72 Filiale Hongkong 971 AAA-865 383.02 Deutsche Bank Aktiengesellschaft, 3,546.50 Filiale Hongkong 4,146.52 Deutsche Bank Aktiengesellschaft, 972 AAA-871 Filiale Hongkong 31L562.67 Deutsche Bank Aktiengesellschaft, 972 AAA-871 35,194.21 Filiale Hongkong 26,480.45 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 972 AAA-871 Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 973 AAA-875 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-875 AAA-879 Deutsche Bank Aktiengesellschaft, Asia AAA-879 Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 AAA-879 7 890.66 AAA-879 2 412.91 Deutsche Bank Aktiengesellschaft, Asia AAA-879 4 015.93 AAA-879 5 845.57 Pacific Head Office 974 AAA-879 14 730.07 AAA-879 33 333.36 Deutsche Bank Aktiengesellschaft, Asia AAA-879 12 500.01 AAA-879 40 500.04 Pacific Head Office 974 AAA-879 60 333.40 AAA-879 39 500.05 Deutsche Bank Aktiengesellschaft, Asia AAA-879 87 500.08 AAA-879 30,300.03 Pacific Head Office 974 AAA-879 4 166.67 AAA-879 4 166.67 Deutsche Bank Aktiengesellschaft, Asia AAA-879 25 030.93 AAA-879 (5 056.88) Pacific Head Office 974 AAA-879 6 500.00 AAA-879 Deutsche Bank Aktiengesellschaft, Asia AAA-879 585.16 AAA-879 (138,713. 70) Pacific Head Office 974 AAA-879 AAA-879 8 885.79 Deutsche Bank Aktiengesellschaft, Asia AAA-879 290.52 AAA-879 21.43 Pacific Head Office 974 AAA-879 (106,510.29) Deutsche Bank Aktiengesellschaft, Asia 131.31 Pacific Head Office 974 3,351.32 234,948.37 Deutsche Bank Aktiengesellschaft, Asia 20,833.35 Pacific Head Office 974 22,046.68 Deutsche Bank Aktiengesellschaft, Asia 22,046.68 44,093.36 Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 974 Deutsche Bank Aktiengesellschaft, 976 AAA-885 14,277 225.07 Filiale Singapur 1,264,326.84 977 AAA-889 Deutsche Bank Aktiengesellschaft, v Filiale Singapur 977 AAA-889 Deutsche Bank Aktiengesellschaft, Filiale Singapur 977 AAA-889 Deutsche Bank Aktiengesellschaft, Filiale Singapur

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 978 AAA-893 88,186.72 5,351,843.92 Filiale Singapur 3,833,918.60 Deutsche Bank Aktiengesellschaft, 978 AAA-893 29,679.79 Filiale Singapur 22,734.83 176,549.46 Deutsche Bank Aktiengesellschaft, 978 AAA-893 10,760.00 462 984.19 Filiale Singapur 63,174.62 979 AAA-897 y Deutsche Bank Aktiengesellschaft, 1,501.13 Filiale Singapur 979 AAA-897 1,365.65 Deutsche Bank Aktiengesellschaft, Filiale Singapur 979 AAA-901 42.37 Deutsche Bank Aktiengesellschaft, 2,909.15 Filiale Singapur 980 AAA-901 1,722.63 Deutsche Bank Aktiengesellschaft, 980 AAA-901 1,360.00 Filiale Singapur 2 859.11 Deutsche Bank Aktiengesellschaft, 980 AAA-901 Filiale Singapur 334.08 Deutsche Bank Aktiengesellschaft, 980 AAA-901 1 353.15 Filiale Singapur 7,628.97 Deutsche Bank Aktiengesellschaft, 980 AAA-901 Filiale Singapur 4 396.66 Deutsche Bank Aktiengesellschaft, 981 AAA-905 13 642.65 Filiale Singapur 32 137.24 981 AAA-905 (11 493.00) Deutsche Bank Aktiengesellschaft, 26 067.84 Filiale Singapur 981 AAA-905 13 436.02 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 3 676.33 Deutsche Bank Aktiengesellschaft, (3 399.15} Filiale Singapur 981 AAA-905 13 112.93 Deutsche Bank Aktiengesellschaft, 110 482.90 Filiale Singapur 981 AAA-905 14 526.00 Deutsche Bank Aktiengesellschaft, 27 806.22 Filiale Singapur 981 AAA-905 10 540.63 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 2 643.97 Deutsche Bank Aktiengesellschaft, 30 560.04 Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur 981 AAA-905 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 981 AAA-905 4,752.34 Filiale Singapur 292 889.62 Deutsche Bank Real Estate (Japan) Y.K. 983 AAA-914 6,470.02 17,774,779.82 AAA-918 6,470.02 393,908.21 Deutsche Bank Real Estate (Japan) Y.K. 984 393,908.21 AAA-922 11 023.34 Deutsche Bank Aktiengesellschaft, Asia AAA-922 2 013,371.28 22 046.68 Pacific Head Office 985 33,070.02 5 247 496.85 92 965 099.79 Deutsche Bank Aktiengesellschaft, Asia 22 046.68 19 588 612.23 Pacific Head Office 985 11 023.34 19,256,880.58 Deutsche Bank Aktiengesellschaft, Asia 53 121.15 1078 255.27 86,191.17 Pacific Head Office 986 AAA-926 / AAA-926 1,553,525.66 Deutsche Bank Aktiengesellschaft, Asia AAA-926 18,745.03 Pacific Head Office 986 12,500.01 Deutsche Bank Aktiengesellschaft, Asia 3,052.50 87,500.07 Pacific Head Office 986 12,500.01 12,500.01 Deutsche Securities Inc. 989 AAA-936 62,500.05 12,500.01 Deutsche Securities Inc. 990 AAA-940 12,500.01 Deutsche Securities Inc. 12,500.01 Deutsche Securities Inc. 990 AAA-940 25,000.02 Deutsche Securities Inc. 12,500.01 Deutsche Securities Inc. 990 AAA-940 37,500.03 Deutsche Securities Inc. 321,797.77 Deutsche Securities Inc. 990 AAA-940 Deutsche Securities Inc. 18,745.03 Deutsche Securities Inc. 990 AAA-940 12,500.01 Deutsche Securities Inc. Deutsche Securities Inc. 990 AAA-940 3,052.50 Deutsche Securities Inc. 87,500.07 Deutsche Securities Inc. 990 AAA-940 12,500.01 12,500.01 990 AAA-940 62,500.05 12,500.01 990 AAA-940 12,500.01 12,500.01 990 AAA-940 25,000.02 12,500.01 990 AAA-940 37,500.03 321,797.77 990 AAA-940 17,713.36 990 AAA-940 22 046.68 Deutsche Securities Inc. 991 AAA-944 33,070.02 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 Deutsche Securities Inc. Deutsche Securities Inc. 991 AAA-944 991 AAA-944 991 AAA-944 991 AAA-944 991 AAA-944 991 AAA-944 991 AAA-944 DWS Holding & Service GmbH 992 AAA-948 Deutsche Bank Aktiengesellschaft, 994 AAA-956 Filiale Singapur Deutsche Bank Aktiengesellschaft, 994 AAA-956

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale Singapur 994 AAA-956 11 023.34 Deutsche Bank Aktiengesellschaft, 22 046.68 Filiale Singapur 994 AAA-956 44,093.36 Deutsche Bank Aktiengesellschaft, 132,280.08 Filiale Singapur 994 AAA-956 Deutsche Bank Aktiengesellschaft, 11023.34 Filiale Singapur 22,046.68 33,070.02 Deutsche Bank Aktiengesellschaft, Asia 7 915 846.34 494.99 1 978 961.59 Pacific Head Office 995 AAA-960 AAA-960 11023.34 29,620.97 Deutsche Bank Aktiengesellschaft, Asia 22,046.68 16,535.02 3,628,096.84 Pacific Head Office 995 11,023.34 1 319 307.72 60,628.38 1,978 961.59 Deutsche Bank Aktiengesellschaft, Asia 5 615 755.80 22 046.68 Pacific Head Office 996 AAA-964 186 979.74 11,023.34 Deutsche Bank Aktiengesellschaft, Asia AAA-968 22 046.68 J AAA-968 33,070.02 Pacific Head Office 997 AAA-968 AAA-968 61 730.63 Deutsche Bank Aktiengesellschaft, Asia 11,023.34 21 089.77 Pacific Head Office 997 93,843.74 Deutsche Bank Aktiengesellschaft, Asia (20.79) 32.32 Pacific Head Office 997 135.40 Deutsche Bank Aktiengesellschaft, Asia 1438.66 Pacific Head Office 997 23.36 1 515.63 Deutsche Bank Aktiengesellschaft, 998 AAA-972 3,124.58 Filiale Singapur 19,734.14 999 AAA-976 Deutsche Bank Aktiengesellschaft, Filiale Singapur 999 AAA-976 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia 1000 AAA-980 Pacific Head Office 1000 AAA-980 Deutsche Bank Aktiengesellschaft, Asia 1000 AAA-980 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, 1004 AAA-1008 Filiale Singapur 1004 AAA-1008 Deutsche Bank Aktiengesellschaft, 1004 AAA-1008 Filiale Singapur 1004 AAA-1008 Deutsche Bank Aktiengesellschaft, 1004 AAA-1008 Filiale Singapur 1004 AAA-1008 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Securities Inc. 1007 AAA-1017

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Securities Inc. 1007 AAA-1017 24,389.06 Deutsche Securities Inc. 1007 AAA-1017 9,081.24 Deutsche Securities Inc. 1007 AAA-1017 4,788.29 Deutsche Securities Inc. 1007 AAA-1017 6,062.19 Deutsche Securities Inc. 1007 AAA-1017 Deutsche Securities Inc. 1007 AAA-1017 11,106.00 Deutsche Securities Inc. 1007 AAA-1017 7,031.94 Deutsche Securities Inc. 1007 AAA-1017 3,790.07 Deutsche Securities Inc. 1007 AAA-1017 Deutsche Securities Inc. 1007 AAA-1017 27,663.47 Deutsche Securities Inc. 1007 AAA-1017 12,076.69 Deutsche Securities Inc. 1007 AAA-1017 Deutsche Securities Inc. 1007 AAA-1017 5,429.68 Deutsche Securities Inc. 1007 AAA-1017 32,826.04 Deutsche Securities Inc. 1007 AAA-1017 Deutsche Securities Inc. 1007 AAA-1017 2,022.05 Deutsche Securities Inc. 1007 AAA-1017 39,808.37 Deutsche Securities Inc. 1007 AAA-1017 24,533.36 Deutsche Securities Inc. 1007 AAA-1017 41,653.37 Deutsche Securities Inc. 1007 AAA-1017 75,604.22 Deutsche Securities Inc. 1007 AAA-1017 20,339.62 Deutsche Securities Inc. 1007 AAA-1017 20,091.55 Deutsche Securities Inc. 1007 AAA-1017 Deutsche Securities Inc. 1007 AAA-1017 1,053.31 Deutsche Securities Inc. 1007 AAA-1017 9,100.11 Deutsche Securities Inc. 1007 AAA-1017 4,788.28 Deutsche Securities Inc. 1007 AAA-1017 22,140.25 Deutsche Securities Inc. 1007 AAA-1017 11,106.00 Deutsche Securities Inc. 1007 AAA-1017 3,790.08 Deutsche Securities Inc. 1007 AAA-1017 26,493.20 Deutsche Securities Inc. 1007 AAA-1017 12,075.10 Deutsche Securities Inc. 1007 AAA-1017 33,113.90 Deutsche Securities Inc. 1007 AAA-1017 20,943.72 Deutsche Securities Inc. 1007 AAA-1017 (150.41) (58,333.38) Deutsche Securities Inc. 1008 AAA-1022 (39,803.26) 17 193 168.24 Deutsche Securities Inc. 1008 AAA-1022 (30,937.94) Deutsche Securities Inc. 1008 AAA-1022 (27,624.88) J 27 678 616.40 Deutsche Securities Inc. 1008 AAA-1022 (88,737.66) Deutsche Securities Inc. 1008 AAA-1022 287,047.77 Deutsche Securities Inc. 1008 AAA-1022 Deutsche Securities Inc. 1008 AAA-1022 20,386.15 Deutsche Securities Inc. 1008 AAA-1022 23,773.86 Deutsche Securities Inc. 1008 AAA-1022 Deutsche Securities Inc. 1008 AAA-1022 1,078.16 Deutsche Securities Inc. 1008 AAA-1022 8,705.95 Deutsche Securities Inc. 1008 AAA-1022 4,788.29 Deutsche Securities Inc. 1008 AAA-1022 11,106.00 Deutsche Securities Inc. 1008 AAA-1022 3,790.07 Deutsche Securities Inc. 1008 AAA-1022 Deutsche Securities Inc. 1008 AAA-1022 859.86 Deutsche Securities Inc. 1008 AAA-1022 38,595.32 Deutsche Securities Inc. 1008 AAA-1022 20,281.72 Deutsche Securities Inc. 1008 AAA-1022 12,075.11 20,943.73 93,168.19 12,622.00 8,333.34 39,808.37 24,533.34 41,653.38 75,604.26 462,107.10

DECISION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Securities Inc. 1011 AAA-1033 544.01 Deutsche Securities Inc. 1011 AAA-1033 73.63 Deutsche Securities Inc. 1011 AAA-1033 31.03 Deutsche Securities Inc. 1011 AAA-1033 Deutsche Securities Inc. 1011 AAA-1033 201.51 242.37 Deutsche Securities Inc. 1014 AAA-1040 1,092.55 65,439.96 Deutsche Securities Inc. 1014 AAA-1040 6 396,641.41 Deutsche Securities Inc. 1014 AAA-1040 105,669.55 1661 792.97 Deutsche Securities Inc. 1014 AAA-1040 544.01 Deutsche Securities Inc. 1014 AAA-1040 21.57 / Deutsche Securities Inc. 1014 AAA-1040 918.20 Deutsche Securities Inc. 1014 AAA-1040 30.56 Deutsche Securities Inc. 1014 AAA-1040 53.87 614.40 Deutsche Securities Inc. 1015 AAA-1043 Deutsche Securities Inc. 1015 AAA-1043 (1,057.32) Deutsche Securities Inc. 1015 AAA-1043 106,794.84 Deutsche Securities Inc. 1015 AAA-1043 Deutsche Securities Inc. 1015 AAA-1043 26,776.58 Deutsche Securities Inc. 1015 AAA-1043 544.01 24.25 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 153.14 Filiale London 1016 AAA-1047 142.73 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 103.68 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 27,744.39 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 147 249.36 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 12 049.50 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 4 352.05 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 46 692.53 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 7 859.68 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 14 135.45 Filiale London Deutsche Bank Aktiengesellschaft, 7 228.02 Filiale London Deutsche Bank Aktiengesellschaft, 18/375.85 Filiale London Deutsche Bank Aktiengesellschaft, 1096.54 Filiale London Deutsche Bank Aktiengesellschaft, 2 843.59 Filiale London Deutsche Bank Aktiengesellschaft, 1 663.97 Filiale London Deutsche Bank Aktiengesellschaft, 17 607.30 Filiale London Deutsche Bank Aktiengesellschaft, 15 873.74 Filiale London Deutsche Bank Aktiengesellschaft, 9 066.09 Filiale London 29.87 19,787.79 4 931.67

DEOSION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 2 465.83 Filiale London 1016 AAA-1047 124.26 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 Filiale London 1016 AAA-1047 119 216.01 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 10,197.71 Filiale London 1016 AAA-1047 6 749.12 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 19,286.94 Filiale London 1016 AAA-1047 18,370.67 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 70,280.15 Filiale London 1016 AAA-1047 493.17 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 18,666.69 Filiale London 1016 AAA-1047 37,333.35 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 Filiale London 1016 AAA-1047 123,366.79 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 172,500.15 Filiale London 1016 AAA-1047 Deutsche Bank Aktiengesellschaft, 1016 AAA-1047 14,000.01 Filiale London 1016 AAA-1047 342,048.18 Deutsche Bank Aktiengesellschaft, Filiale London 1019 AAA-1055 74,666.72 83,381,251.28 Deutsche Bank Aktiengesellschaft, 1019 AAA-1055 9,333.34 1,080,548. 70 Filiale London 4,666.66 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 j Filiale London 1020 AAA-1059 1,374,608.75 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 17,713.36 Filiale London 1020 AAA-1059 265.70 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 17,979.06 Filiale London 1020 AAA-1059 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 8,652.15 Filiale London 1020 AAA-1059 4,813.29 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 64,659.16 Filiale London 3,676.33 Deutsche Bank Aktiengesellschaft, 7,429.50 Filiale London 47,876.14 Deutsche Bank Aktiengesellschaft, 31,024.18 Filiale London 10,254.13 2,545.83 Deutsche Bank (Suisse) SA Deutsche Bank (Suisse) SA Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Honqkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong

DEOSION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 101 833.44 Filiale Hongkong 1020 AAA-1059 48,512.82 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 Filiale Hongkong 1020 AAA-1059 8 024.15 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 4 813.28 Filiale Hongkong 1020 AAA-1059 64 775.88 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 3 676.33 Filiale Hongkong 1020 AAA-1059 7 519.50 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 44,118.32 Filiale Hongkong 1020 AAA-1059 3 142.83 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 10,234.83 Filiale Hongkong 1020 AAA-1059 2 545.83 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 101833.45 Filiale Hongkong 1020 AAA-1059 48 512.81 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 2 548.70 Filiale Hongkong 1020 AAA-1059 2 176.02 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 Filiale Hongkong 1020 AAA-1059 89.55 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 42.36 Filiale Hongkong 1020 AAA-1059 857.33 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 29 362.42 Filiale Hongkong 1020 AAA-1059 2 176.02 Deutsche Bank Aktiengesellschaft, 1020 AAA-1059 (624.23) Filiale Hongkong 41.29 Deutsche Bank Aktiengesellschaft, 1021 AAA-1065 855.41 40,638 724.21 Filiale Hongkong 1021 AAA-1065 667,999.05 327 031.48 Deutsche Bank Aktiengesellschaft, 1021 AAA-1065 Filiale Hongkong 2 000.17 Deutsche Bank Aktiengesellschaft, 3 002.66 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 372.75 Filiale Hongkong 5,375.58 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1033 AAA-1094 123 566.80 / Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12,023.34 Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt November 2010 Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft,

DECISION CfA CASE NOS. 8510, 8546 & 8595 Filiale New York 1033 AAA-1094 144,280.08 J 1033 AAA-1094 24 046.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 24 046.68 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 Filiale New York 1033 AAA-1094 108,210.06 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 252 490.14 Filiale New York 1033 AAA-1094 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12 023.34 Filiale New York 1033 AAA-1094 60 116.70 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 30 058.36 Filiale New York 1033 AAA-1094 54 105.04 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 74 063.78 Filiale New York 1033 AAA-1094 102 198.40 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 36 070.04 Filiale New York 1033 AAA-1094 48 093.36 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 184 438.04 Filiale New York 1033 AAA-1094 24 046.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 48 093.36 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12 023.34 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 24 046.68 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 36,070.02 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12 023.34 Filiale New York 1033 AAA-1094 12 023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12 023.34 Filiale New York 1033 AAA-1094 36 070.02 Deutsche Bank Aktiengesellschaft, 12 023.34 Filiale New York Deutsche Bank Aktiengesellschaft, 4 007.40 Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York

DECISION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 4,007.40 Filiale New York 1033 AAA-1094 4,007.40 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12,023.34 Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12,023.34 Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 18,035.02 Filiale New York 1033 AAA-1094 6,011.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12,023.34 Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 24,046.68 Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 12,023.34 Filiale New York 1033 AAA-1094 24,046.68 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 30,690.02 Filiale New York 1033 AAA-1094 12,023.34 Deutsche Bank Aktiengesellschaft, 1033 AAA-1094 33 380.01 Filiale New York 1,858,880.03 Deutsche Bank Aktiengesellschaft, Filiale New York 5,380.00 Deutsche Bank Aktiengesellschaft, 6,725.00 Filiale New York 12,105.00 Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York DWS Holding & Service GmbH 1036 AAA-1104 112,901,829.79 DWS Holding & Service GmbH 1036 AAA-1104 735,215.09 Deutsche Bank Aktiengesellschaft, Asia 1043 AAA-1126 62,962.72 Pacific Head Office 1043 AAA-1126 8,940.49 Deutsche Bank Aktiengesellschaft, Asia 1043 AAA-1126 Pacific Head Office 1043 AAA-1126 26,965.53 Deutsche Bank Aktiengesellschaft, Asia 1043 AAA-1126 3,398.93 Pacific Head Office 1043 AAA-1126 6,989.58 Deutsche Bank Aktiengesellschaft, Asia 1043 AAA-1126 268.69 Pacific Head Office 1043 AAA-1126 20.29 Deutsche Bank Aktiengesellschaft, Asia 1043 AAA-1126 Pacific Head Office 168,333.74 Deutsche Bank Aktiengesellschaft, Asia 1,227.56 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 279,107.53 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 16,675,728.75

DECISION CfA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1045 AAA-1129 23,846.46 Filiale Singapur 1045 AAA-1129 713.62 Deutsche Bank Aktiengesellschaft, 1045 AAA-1129 39.18 Filiale Singapur Deutsche Bank Aktiengesellschaft, 24,599.26 Filiale Singapur 11,749.90 Deutsche Bank Aktiengesellschaft, Asia 1046 AAA-1132 1,436.11 1,466,713.17 Pacific Head Office 1047 AAA-1135 700 579.33 Deutsche Bank Aktiengesellschaft, Asia 32,500.00 85_L627.02 Pacific Head Office 1048 AAA-1137 (22 500.00) 1048 AAA-1137 596,242.80 Deutsche Bank Aktiengesellschaft, Asia 10,000.00 745 304.10 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 12,500.01 3,840,757.62 Pacific Head Office 41,317.57 2,235 912.29 Deutsche Bank Aktiengesellschaft, Asia 1049 AAA-1141 23,098.43 Pacific Head Office 64,416.00 2,981,216.39 1050 AAA-1144 592,402.10 Deutsche Bank Aktiengesellschaft, Asia 1050 AAA-1144 12,500.01 595 691.12 Pacific Head Office 25,000.02 272,377.60 Deutsche Bank Aktiengesellschaft, Asia 37,500.03 Pacific Head Office 12,500.01 Deutsche Bank Aktiengesellschaft, Asia 1051 AAA-1146 37,500.03 Pacific Head Office 1051 AAA-1146 50,000.04 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 10,000.00 10,055.52 Deutsche Bank Aktiengesellschaft, Asia 1052 AAA-1149 Pacific Head Office 1052 AAA-1149 4,597.85 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 1053 AAA-1152 Pacific Head Office 1054 AAA-1155 Deutsche Bank Aktiengesellschaft, Asia 1055 AAA-1158 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 1056 AAA-1161 90 000.00 Pacific Head Office 1056 AAA-1161 (88,000.001 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 2,000.00 Deutsche Bank Aktiengesellschaft, Asia 1058 AAA-1165 3 096.57 118 480.42 Pacific Head Office 1059 AAA-1168 1806.45 Deutsche Bank Aktiengesellschaft, Asia 1060 AAA-1171 54 705.98 183 441.46 Pacific Head Office 107 014.48 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office j 3 240 793.74

DEOSION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Asia 1061 AAA-1174 12,600.00 746 426.65 Pacific Head Office 7,631,665.67 1062 AAA-1177 55 538.74 Deutsche Bank Aktiengesellschaft, Asia 1062 AAA-1177 73,287.03 12,407,532.62 Pacific Head Office 128,825.77 838,248.97 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 12,500.00 3 117,989.38 50,000.00 3,153,763.36 Deutsche Bank Aktiengesellschaft, Asia 1063 AAA-1180 12,500.00 Pacific Head Office 1063 AAA-1180 21 944.44 710,882.52 Deutsche Bank Aktiengesellschaft, Asia 1063 AAA-1180 87,500.00 764,198.12 Pacific Head Office 1063 AAA-1180 25,000.00 448,239.27 Deutsche Bank Aktiengesellschaft, Asia 1063 AAA-1180 209,444.44 636,831.67 Pacific Head Office 1063 AAA-1180 Deutsche Bank Aktiengesellschaft, Asia 14,150.00 15 724 230.24 Pacific Head Office 52 632.99 Deutsche Bank Aktiengesellschaft, Asia 53 236.87 Pacific Head Office 12,000.00 Deutsche Bank Aktiengesellschaft, Asia 12 899.99 Pacific Head Office 7,566.47 Deutsche Bank Aktiengesellschaft, Asia 1064 AAA-1183 10 749.99 Pacific Head Office 1065 AAA-1186 Deutsche Bank Aktiengesellschaft, Asia 1066 AAA-1189 6,250.02 Pacific Head Office 1067 AAA-1192 12 500.01 Deutsche Bank Aktiengesellschaft, Asia 1068 AAA-1195 Pacific Head Office 1069 AAA-1198 so 000.04 Deutsche Bank Aktiengesellschaft, Asia 1070 AAA-1201 Pacific Head Office 12 500.01 Deutsche Bank Aktiengesellschaft, Asia 1071 AAA-1204 25 000.02 Pacific Head Office 1071 AAA-1204 87 500.07 Deutsche Bank Aktiengesellschaft, Asia 1071 AAA-1204 20 875.02 Pacific Head Office 1071 AAA-1204 17 204.34 Deutsche Bank Aktiengesellschaft, Asia 1071 AAA-1204 Pacific Head Office 1071 AAA-1204 8,602.17 1071 AAA-1204 25 000.01 Deutsche Bank Aktiengesellschaft, Asia 1071 AAA-1204 265,431.71 Pacific Head Office 1071 AAA-1204 Deutsche Bank Aktiengesellschaft, Asia 1071 AAA-1204 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office

DECISION CfA CASE NOS. 8S10, 8S46 & 8S9S Deutsche Bank Aktiengesellschaft, Asia 1072 AAA-1207 so 000.04 Pacific Head Office 1072 AAA-1207 Deutsche Bank Aktiengesellschaft, Asia 1072 AAA-1207 37 S00.03 Pacific Head Office 12 S00.01 Deutsche Bank Aktiengesellschaft, Asia 100,000.08 Pacific Head Office 18 soo.oo Deutsche Bank Aktiengesellschaft, Asia 1073 AAA-1210 s 924,02S.74 Pacific Head Office 1073 AAA-1210 9 2SO.OO Deutsche Bank Aktiengesellschaft, Asia 1073 AAA-1210 9,2SO.OO 13 88S 90S.24 Pacific Head Office 1073 AAA-1210 9 900.00 740,S03.22 Deutsche Bank Aktiengesellschaft, Asia 1073 AAA-1210 Pacific Head Office 1073 AAA-1210 37 soo.oo 1S S89,07S.48 Deutsche Bank Aktiengesellschaft, Asia 1073 AAA-1210 so 000.00 26,233.93 Pacific Head Office 1073 AAA-1210 so 000.00 Deutsche Bank Aktiengesellschaft, Asia 1073 AAA-1210 37 soo.oo j Pacific Head Office 12 soo.oo Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 234,400.00 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 12 S00.01 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 18 S00.04 Deutsche Bank Aktiengesellschaft, Asia 9 2S0.02 Pacific Head Office 9,2S0.02 9 900.00 Deutsche Bank Aktiengesellschaft, Asia 1074 AAA-1213 37 S00.03 Pacific Head Office 107S AAA-1216 so 000.04 Deutsche Bank Aktiengesellschaft, Asia 107S AAA-1216 so 000.04 Pacific Head Office 107S AAA-1216 Deutsche Bank Aktiengesellschaft, Asia 107S AAA-1216 37 S00.03 Pacific Head Office 107S AAA-1216 1S 694.4S Deutsche Bank Aktiengesellschaft, Asia 107S AAA-1216 13,0SS.S6 Pacific Head Office 107S AAA-1216 12 SOO.Ol Deutsche Bank Aktiengesellschaft, Asia 107S AAA-1216 263,1S0.24 Pacific Head Office 107S AAA-1216 Deutsche Bank Aktiengesellschaft, Asia 107S AAA-1216 442.84 Pacific Head Office 107S AAA-1216 Deutsche Bank Aktiengesellschaft, Asia 2,000.17 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 1076 AAA-1219 Pacific Head Office 1079 AAA-1229 Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1079 AAA-1229 3 002.66 Filiale Ho-Chi-Minh-Stadt 1079 AAA-1229 Deutsche Bank Aktiengesellschaft, 372.75 Filiale Ho-Chi-Minh-Stadt 5,375.58 322 469.92 Deutsche Bank Aktiengesellschaft, 1080 AAA-1232 173.51 10 408.51 Filiale Ho-Chi-Minh-Stadt 329 720.94 1083 AAA-1242 80.70 Deutsche Bank (Suisse) SA 1083 AAA-1242 5,380.00 Deutsche Bank (Suisse) SA 5,460.70 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 11105.72 Filiale London 1085 AAA-1246 (56,542.31) Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 Filiale London 1085 AAA-1246 124.26 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 108 824.81 Filiale London 1085 AAA-1246 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 10 197.72 Filiale London 1085 AAA-1246 107 664.19 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 Filiale London 1085 AAA-1246 6 749.11 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 19 286.94 Filiale London 18,360.59 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 82 924.26 Filiale London 1085 AAA-1246 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 493.17 Filiale London 1085 AAA-1246 18 666.68 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 37 333.36 Filiale London 1085 AAA-1246 123 366.78 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 172 500.14 Filiale London 1085 AAA-1246 14 000.01 Deutsche Bank Aktiengesellschaft, 1085 AAA-1246 342 048.18 Filiale London 1085 AAA-1246 74 666.72 Deutsche Bank Aktiengesellschaft, Filiale London 9 333.34 116 164 406.11 Deutsche Bank Aktiengesellschaft, 4 666.68 Filiale London 867 049.15 Deutsche Bank Aktiengesellschaft, 1,972,819.50 Filiale London Deutsche Bank Aktiengesellschaft, 1092 AAA-1269 5,380.00 Filiale London 1092 AAA-1269 672.50 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London DWS Holding & Service GmbH DWS Holding & Service GmbH

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1096 AAA-1292 6,052.50 354,611.80 Filiale Ho-Chi-Minh-Stadt 8 364.12 482,531.10 December 2010 22,787.58 1 320 893.01 Deutsche Bank Aktiengesellschaft, Filiale Singapur 1100 AAA-1306 DBOI Global Services Private Limited 1101 AAA-1309 2 770.00 DBOI Global Services Private Limited 1101 AAA-1309 2 775.00 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 DBOI Global Services Private Limited 1101 AAA-1309 9 250.02 DBOI Global Services Private Limited 1101 AAA-1309 2 775.00 DBOI Global Services Private Limited 1101 AAA-1309 2 775.00 DBOI Global Services Private Limited 1101 AAA-1309 9 250.02 DBOI Global Services Private Limited 1101 AAA-1309 9,250.02 48 095.08 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 2 805 160.45 Filiale London 1102 AAA-1315 36 070.02 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 7 263.00 j Filiale London 1102 AAA-1315 7,263.00 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3 631.50 Filiale London 1102 AAA-1315 3 631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 Filiale London 1102 AAA-1315 21089.77 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 7 263.00 Filiale London 1102 AAA-1315 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12 023.34 Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 Filiale London 1102 AAA-1315 9,333.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 18 666.68 Filiale London 1102 AAA-1315 Deutsche Bank Aktiengesellschaft, 9 333.34 Filiale London 4,666.67 Deutsche Bank Aktiengesellschaft, 4 666.67 Filiale London 9,333.34 Deutsche Bank Aktiengesellschaft, 4,666.67 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft,

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London 1102 AAA-1315 5 813.88 J 1102 AAA-1315 36 070.02 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 24 046.68 Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 (25 310.02) Filiale London 1102 AAA-1315 36 070.02 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 Filiale London 1102 AAA-1315 3 631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3,631.50 Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3,631.50 Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3,631.50 Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3,631.50 Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 7,263.00 Filiale London 1102 AAA-1315 3,631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3,631.50 Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 7 263.00 Filiale London 1102 AAA-1315 10,894.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3 631.50 Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12,023.34 Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 3 631.50 Filiale London 1102 AAA-1315 3 631.50 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 7 263.00 Filiale London 1102 AAA-1315 7 263.00 Deutsche Bank Aktiengesellschaft, 3 631.50 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3 631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 3 631.50 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 30 753.74 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 16 678.00 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48 093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36 070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48 093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 60 116.70 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48 093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 60 116.70 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 48 093.36 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 84 163.38 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,078.39 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 4,078.39 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 36,070.02 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 2~046.68 Deutsche Bank Aktiengesellschaft, Filiale London 1102 AAA-1315 72,140.04 j Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 72,140.04

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London 1102 AAA-1315 12 023.34 1102 AAA-1315 228,443.46 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 48 093.36 Filiale London 1102 AAA-1315 24 046.68 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 24 046.68 Filiale London 1102 AAA-1315 12 023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12,023.34 Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12,023.34 Filiale London 1102 AAA-1315 18,035.02 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12,023.34 Filiale London 1102 AAA-1315 72,140.04 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 71,508.38 Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12,023.34 Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 24,046.68 Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12 023.34 Filiale London 1102 AAA-1315 15,756.67 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 15 445.57 Filiale London 1102 AAA-1315 12,334.45 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 15,290.01 Filiale London 1102 AAA-1315 15 756.67 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 Filiale London 1102 AAA-1315 3 384.19 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 12 023.34 Filiale London 1102 AAA-1315 48 093.36 Deutsche Bank Aktiengesellschaft, 36 070.02 Filiale London 24 046.68 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 2,766.32 Filiale London 1102 AAA-1315 12,217.30 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 118,597.17 Filiale London 1102 AAA-1315 24,046.68 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 36 070.02 Filiale London 1102 AAA-1315 12,023.34 Deutsche Bank Aktiengesellschaft, 1102 AAA-1315 56,923.84 Filiale London 2,530,332.85 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 147,271,824.22 Deutsche Bank Aktiengesellschaft, Asia 1110 AAA-1341 25,000.02 Pacific Head Office 1110 AAA-1341 87 500.07 Deutsche Bank Aktiengesellschaft, Asia 1110 AAA-1341 37,500.03 Pacific Head Office 1110 AAA-1341 37,500.03 Deutsche Bank Aktiengesellschaft, Asia 1110 AAA-1341 25 000.02 Pacific Head Office 1110 AAA-1341 12 500.01 Deutsche Bank Aktiengesellschaft, Asia 1110 AAA-1341 12 500.01 Pacific Head Office 237,500.19 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 13 823 116.68 Deutsche Bank Aktiengesellschaft, Asia 1111 AAA-1345 25 000.02 Pacific Head Office 1111 AAA-1345 87 500.07 Deutsche Bank Aktiengesellschaft, Asia 1111 AAA-1345 104 166.75 Pacific Head Office 1111 AAA-1345 48 924.78 Deutsche Bank Aktiengesellschaft, Asia 1111 AAA-1345 25 000.02 Pacific Head Office 1111 AAA-1345 70 833.39 Deutsche Bank Aktiengesellschaft, Asia 1111 AAA-1345 12 500.01 Pacific Head Office 1111 AAA-1345 12 500.01 Deutsche Bank Aktiengesellschaft, Asia 386,425.05 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 22 490,923.29 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 131 857.00 Filiale London 1112 AAA-1349 562 129.00 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 157,521.00 Filiale London 1112 AAA-1349 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 29,225.00 Filiale London 28,236.19 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 120,375.34 Filiale London 1112 AAA-1349 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 so 798.76 Filiale London 1112 AAA-1349 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 9 424.98 Filiale London 1112 AAA-1349 34 131.06 Deutsche Bank Aktiengesellschaft, 1112 AAA-1349 145 506.09 Filiale London 48 662.77 Deutsche Bank Aktiengesellschaft, Filiale London 9 028.68 Deutsche Bank Aktiengesellschaft, 1,326,895.87 Filiale London Deutsche Bank Aktiengesellschaft, 3 990.33 Filiale London 3 945.33 27 569.52 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 22 535.12 76 864 012.62 Pacific Head Office 1113 AAA-1354 3 700.45 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 7 890.66 25 810 210.00 Pacific Head Office 1113 AAA-1354 2 412.91 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 4 011.47 l j 16 079.73 Pacific Head Office 1113 AAA-1354 5 843.34 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 26 328.75 11 221.11 Pacific Head Office 1113 AAA-1354 33 333.36 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 12 500.01 Pacific Head Office 1113 AAA-1354 40 500.05 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 60 333.38 Pacific Head Office 1113 AAA-1354 39 500.03 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 87 500.07 Pacific Head Office 1113 AAA-1354 30 300.03 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 4 166.67 Pacific Head Office 1113 AAA-1354 4 166.67 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 25 030.96 Pacific Head Office 1113 AAA-1354 445,559.11 Deutsche Bank Aktiengesellschaft, Asia 1113 AAA-1354 Pacific Head Office 1113 AAA-1354 278.00 Deutsche Bank Aktiengesellschaft, Asia 194.00 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank (Suisse) SA 1118 AAA-1376 Deutsche Bank (Suisse) SA 1119 AAA-1379

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.36 Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.35 Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.35 Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.35 Filiale Hongkong 1123 AAA-1390 539.35 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.35 Filiale Hongkong 1123 AAA-1390 539.36 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 539.35 Filiale Hongkong 1123 AAA-1390 470.67 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 470.67 Filiale Hongkong_ 1123 AAA-1390 568.12 Deutsche Bank Aktiengesellschaft, 1123 AAA-1390 477.53 Filiale Hongkong 7,919.88 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 7 231.59 Deutsche Bank Aktiengesellschaft, 1 315.58 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 41.59 Filiale Hongkong (178.51) Deutsche Bank Aktiengesellschaft, 8,410.25 Filiale Hongkong Deutsche Bank Aktiengesellschaft, 3 676.33 Filiale Hongkong 3 945.34 Deutsche Bank Aktiengesellschaft, 11 874.30 Filiale Hongkong 20 626.08 Deutsche Bank Aktiengesellschaft, 3 807.79 Filiale Hongkong 7 890.66 2 412.90 Deutsche Bank Aktiengesellschaft, 1125 AAA-1398 4 013.99 458 091.98 Filiale Singapur 1125 AAA-1398 5,844.60 486 455.34 Deutsche Bank Aktiengesellschaft, 1125 AAA-1398 Filiale Singapur 1125 AAA-1398 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office 1126 AAA-1402 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office 1126 AAA-1402 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office 1126 AAA-1402 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office 1126 AAA-1402 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia

DECISION erA CASE NOS. 8510, 8546 & 8595 Pacific Head Office 1126 AAA-1402 27 535.01 1126 AAA-1402 33 333.36 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 12 500.01 Pacific Head Office 1126 AAA-1402 40 500.04 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 60 333.38 Pacific Head Office 1126 AAA-1402 39 500.04 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 87 500.07 Pacific Head Office 1126 AAA-1402 30 300.03 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 Pacific Head Office 1126 AAA-1402 4 166.68 Deutsche Bank Aktiengesellschaft, Asia 1126 AAA-1402 4 166.68 Pacific Head Office 25 030.95 Deutsche Bank Aktiengesellschaft, Asia 428,958.24 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 9.60 Pacific Head Office 33.57 Deutsche Bank Aktiengesellschaft, Asia 65.13 Pacific Head Office 469.29 Deutsche Bank Aktiengesellschaft, Asia 617.95 Pacific Head Office 1,195.54 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 3 945.33 Deutsche Bank Aktiengesellschaft, Asia 61 321.21 Pacific Head Office 22 535.12 Deutsche Bank Aktiengesellschaft, Asia 1127 AAA-1406 3,693.22 24 811 274.90 Pacific Head Office 1127 AAA-1406 7 890.67 69,150.95 Deutsche Bank Aktiengesellschaft, Asia 1127 AAA-1406 5,844.16 Pacific Head Office 1127 AAA-1406 4 013.10 / Deutsche Bank Aktiengesellschaft, Asia 1127 AAA-1406 28,879.42 Pacific Head Office 2,412.91 Deutsche Bank Aktiengesellschaft, Asia 33,333.36 Pacific Head Office 12,500.01 Deutsche Bank Aktiengesellschaft, Asia 40,500.05 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia

DECISION CfA CASE NOS. 8510, 8546 & 8595 Pacific Head Office 1128 AAA-1410 60 333.38 1128 AAA-1410 39 500.04 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 87 500.06 Pacific Head Office 1128 AAA-1410 30 300.04 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 13 032.24 Pacific Head Office 1128 AAA-1410 Deutsche Bank Aktiengesellschaft, Asia 1128 AAA-1410 4 166.67 Pacific Head Office 25 030.95 Deutsche Bank Aktiengesellschaft, Asia 486,731.94 Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia (888.86) Pacific Head Office (2 100.59) Deutsche Bank Aktiengesellschaft, Asia (3 499.61) Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia 4 080.73 Pacific Head Office 16_L603.39 4 007.25 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 28 201.31 28 152 950.19 Filiale Singapur 1129 AAA-1414 13,697.32 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 3_L990.34 J Filiale Singapur 1129 AAA-1414 44116.00 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 13,088.82 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 7 352.66 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 1~526.00 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 42,017.16 Filiale Singapur 1129 AAA-1414 3_L116.08 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 861.92 Filiale Singapur 1129 AAA-1414 2 643.97 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 32,968.64 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 4,752.33 Filiale Singapur 1129 AAA-1414 4 078.21 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 21,532.19 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 4 004.73 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale SingaQur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 31,873.72 Filiale Singapur 1129 AAA-1414 13 697.33 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 3 707.68 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 103 124.14 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 13 112.94 Filiale Singapur 1129 AAA-1414 7 352.67 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 13,880.40 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 29 998.77 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 6 713.60 Filiale Singapur 1129 AAA-1414 861.61 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 7,082.47 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 31,976.75 Filiale Singapur 1129 AAA-1414 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 4 752.33 Filiale Singapur 1129 AAA-1414 20 930.08 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 4 078.69 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 30,724.68 Filiale Singapur 1129 AAA-1414 13,697.32 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 1129 AAA-1414 3 693.22 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 36,763.33 Filiale Singapur 1129 AAA-1414 12 992.39 Deutsche Bank Aktiengesellschaft, 1129 AAA-1414 Filiale Singapur 7,352.67 Deutsche Bank Aktiengesellschaft, 1 285.08 42 906 229.39 Filiale Singapur 6 488.27 Deutsche Bank Aktiengesellschaft, 1130 AAA-1424 34 420.64 Filiale Singapur 6 798.48 Deutsche Bank Aktiengesellschaft, Filiale Singapur 340.52 Deutsche Bank Aktiengesellschaft, 26,117.18 Filiale Singapur Deutsche Bank Aktiengesellschaft, 4 079.82 Filiale Singapur 4 752.30 Deutsche Bank Aktiengesellschaft, 741,799.07 Filiale Singapur 118,829.29 Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft,

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,262.79 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,601.17 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 8 414.06 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 21406.66 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 3 875.39 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 11,265.53 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 4,072.29 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 3 017.89 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 325 906.69 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 11161.59 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19,785.59 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 187,627.50 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 2,465.83 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 115,591.07 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 124.26 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 115,112.31 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 10,197.72 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 55,163.50 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 6,749.12 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 40,247.98 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 19 320.00 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 18 367.13 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 493.16 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 18,666.69 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 37,333.35 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 123,366.79 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 184,549.30 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 14 000.01 Deutsche Bank Aktiengesellschaft, Filiale London 1130 AAA-1424 342,048.17 Deutsche Bank Aktiengesellschaft, 1130 AAA-1424 83,532.28 v Filiale London

DEOSION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1130 AAA-1424 9,333.34 Filiale London 1130 AAA-1424 Deutsche Bank Aktiengesellschaft, 4r_666.69 Filiale London 1,955,555.14 113 110,815.08 Deutsche Bank (China) Co., Ltd., 1131 AAA-1430 18,499.48 1,070 024.17 Beijing Branch 316,484.87 1133 AAA-1434 80.70 Deutsche Bank (Suisse) SA 1133 AAA-1434 5,380.00 Deutsche Bank (Suisse) SA 5,460.70 Deutsche Bank (China) Co., Ltd., 1136 AAA-1450 17 712.83 1036 853.63 Beijing Branch 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 185.01 Licorne Gestion 1144 AAA-1485 177.14 Licorne Gestion 1144 AAA-1485 Licorne Gestion 1144 AAA-1485 53.80 Licorne Gestion 48.80 1,019.78 60,027.67 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 40 350.00 Filiale London 1148 AAA-1507 13 719.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 719.00 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6 859.50 Filiale London 1148 AAA-1507 6 859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 719.00 Filiale London 1148 AAA-1507 7 498.02 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 5 675.90 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 6 725.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8 070.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 2 797.60 Deutsche Bank Aktiengesellschaft, 10,652.40 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft,

DECISION CfA CASE NOS. 8510, 8546 & 8595 Filiale London 1148 AAA-1507 1,049.10 1148 AAA-1507 (2 690.00) Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,859.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 13,719.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 20,578.50 Filiale London 1148 AAA-1507 6,859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8,070.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 16,140.00 Filiale London 1148 AAA-1507 6 859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6 859.50 Filiale London 1148 AAA-1507 13 719.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13,719.00 Filiale London 1148 AAA-1507 6 859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6 859.50 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 2 690.00 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 631.50 Filiale London 1148 AAA-1507 6 859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 20 175.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 9 549.50 Filiale London 1148 AAA-1507 3 766.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 550.80 Filiale London 1148 AAA-1507 3 846.70 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8 043.10 Filiale London 1148 AAA-1507 1 560.20 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 719.00 Filiale London 1148 AAA-1507 49 496.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 4 124.68 Filiale London 1148 AAA-1507 6 859.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 631.50 Filiale London 1148 AAA-1507 3 631.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 631.50 Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3,228.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 10 760.00 Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 450.00 Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13,450.00 Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5,380.00 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft,

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London 1148 AAA-1507 ~690.00 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 10,760.00 Filiale London 1148 AAA-1507 5_L_380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 18,_830.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 ~690.00 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 31,204.00 Filiale London 1148 AAA-1507 91 890.40 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 8,177.60 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 11 432.50 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5,245.50 Filiale London 1148 AAA-1507 1t088.80 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,636.20 Filiale London 1148 AAA-1507 1_L_049.10 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 675.90 Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5_L_380.00 Filiale London 1148 AAA-1507 16 140.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 16 140.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 51110.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 10 760.00 Filiale London 5 380.00 Deutsche Bank Aktiengesellschaft, 5 380.00 Filiale London 2 690.00 Deutsche Bank Aktiengesellschaft, 2 690.00 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 4,035.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 16,140.00 Filiale London 1148 AAA-1507 25 555.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 51_380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 1 318.10 Filiale London 1148 AAA-1507 5,406.90 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 864.20 Filiale London 1148 AAA-1507 2,824.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8 204.50 Filiale London 1148 AAA-1507 10,006.80 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 101_383.40 Filiale London 1148 AAA-1507 8 016.20 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 11255.30 Filiale London 1148 AAA-1507 5 218.60 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 4 976.50 Filiale London 1148 AAA-1507 181_910.70 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 10 437.20 Filiale London 1148 AAA-1507 5 218.60 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 31,876.50 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, j

DECISION CfA CASE NOS. 8510, 8546 & 8595 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 742.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 12 239.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 20 175.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6 725.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 722.99 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 4 052.28 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 24 210.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 13 450.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 900.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6133.20 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 21,520.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 (32,952.50) Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6 456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6 456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 028.64 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6 456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 567.59 j Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 672.50 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 279.76 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 567.59 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 104.91 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 497.65 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3,228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 6,456.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 9 684.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 16 140.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, Filiale London 1148 AAA-1507 3 228.00 j Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6,456.00

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London 1148 AAA-1507 6 456.00 J Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 228.00 Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 228.00 Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 12 912.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 954.95 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 376.60 Filiale London 1148 AAA-1507 355.08 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 384.67 Filiale London 1148 AAA-1507 804.31 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 156.02 Filiale London 1148 AAA-1507 6 456.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 24 748.00 Filiale London 1148 AAA-1507 2 062.34 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 4 509.95 Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 3 228.00 Filiale London 1148 AAA-1507 3 228.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6 456.00 Filiale London 1148 AAA-1507 12 912.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 6 456.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 10 760.00 Filiale London 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 J Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 450.00 Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 13 450.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 18 830.00 Filiale London 1148 AAA-1507 2 690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 3 120.40 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 9 189.04 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 817.76 Filiale London 1148 AAA-1507 1143.25 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 524.55 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 408.88 Filiale London 1148 AAA-1507 263.62 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 104.91 Filiale London 1148 AAA-1507 567.59 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 16,140.00 Deutsche Bank Aktiengesellschaft, 16 140.00 Filiale London 2,690.00 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft,

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale London 1148 AAA-1507 51,110.00 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 10,760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5,380.00 Filiale London 1148 AAA-1507 5,380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5,380.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 ~035.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 16 140.00 Filiale London 1148 AAA-1507 22,865.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5,380.00 Filiale London 1148 AAA-1507 8,070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8,070.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2,690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2_L690.00 Filiale London 1148 AAA-1507 2,690.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2_L690.00 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 131.81 Filiale London 540.69 Deutsche Bank Aktiengesellschaft, 586.42 Filiale London 282.45 Deutsche Bank Aktiengesellschaft, 820.45 Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 1000.68 Filiale London 1148 AAA-1507 1,038.34 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 Filiale London 1148 AAA-1507 801.62 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 1,175.53 Filiale London 1148 AAA-1507 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 521.86 Filiale London 1148 AAA-1507 497.65 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 1 891.07 Filiale London 1148 AAA-1507 1043.72 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 521.86 Filiale London 1148 AAA-1507 3 187.65 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 874.25 Filiale London 1148 AAA-1507 1223.95 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 10 760.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 8 070.00 Filiale London 1148 AAA-1507 5 380.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 017.50 Filiale London 1148 AAA-1507 672.50 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 709.76 Filiale London 1148 AAA-1507 3 970.39 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 24 210.00 Filiale London 1148 AAA-1507 1 345.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 5 380.00 Filiale London 1148 AAA-1507 8 070.00 Deutsche Bank Aktiengesellschaft, 1148 AAA-1507 2 690.00 Filiale London 1148 AAA-1507 390.05 Deutsche Bank Aktiengesellschaft, 613.32 Filiale London 21 520.00 126 120 498.93 Deutsche Bank Aktiengesellschaft, 2,142,598.05 Filiale London Deutsche Bank Aktiengesellschaft, 1149 AAA-1523 1890.24 Filiale London 1149 AAA-1523 3,021.95 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-Stadt Deutsche Bank Aktiengesellschaft,

DECISION CTA CASE NOS. 8510, 8546 & 8595 Filiale Ho-Chi-Minh-Stadt 1149 AAA-1523 194.23 Deutsche Bank Aktiengesellschaft, 5,106.42 Filiale Ho-Chi-Minh-Stadt 1152 AAA-1531 300,580.99 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 18 830.00 y Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 Filiale Hongkong 1152 AAA-1531 1,345.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 5 380.00 Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2 690.00 Filiale Hongkong 1152 AAA-1531 8 070.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 5,380.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 1 345.00 Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2 690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 1,143.25 Filiale Hongkong 1152 AAA-1531 3,483.55 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 Filiale Hongkong 1152 AAA-1531 672.50 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 196.37 Filiale Hongkong 1152 AAA-1531 476.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 29.59 Deutsche Bank Aktiengesellschaft, 166.78 Filiale Hongkong 104.91 Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 371.22 Filiale Hongkong 1152 AAA-1531 753.20 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 5 380.00 Filiale Hongkong 1152 AAA-1531 18 830.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2 690.00 Filiale Hongkong 1152 AAA-1531 1 345.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2 690.00 Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 5 380.00 Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2 690.00 Filiale Hongkong 1152 AAA-1531 8,070.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 5 380.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 1 345.00 Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 2,690.00 Filiale Hongkong 1152 AAA-1531 2,690.00 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 11,432.50 Filiale Hongkong 1152 AAA-1531 34 835.50 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 6,725.00 Filiale Hongkong 1152 AAA-1531 1,963.70 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 4,761.30 Filiale Hongkong 1152 AAA-1531 295.90 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 1,667.80 Filiale Hongkong 1152 AAA-1531 1,049.10 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 3,712.20 Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft,

DECISION CfA CASE NOS. 8510, 8546 & 8595 Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 7 532.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 18 830.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkon_g 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 8 070.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5 380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1 345.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 5,380.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkon_g 1152 AAA-1531 2�690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 2 690.00 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 1,143.25 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 3 483.55 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 672.50 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 196.37 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 476.13 Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q 1152 AAA-1531 29.59 Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q 1152 AAA-1531 166.78 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 104.91 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 AAA-1531 371.22 j

DECISION CTA CASE NOS. 8510, 8546 & 8595 Deutsche Bank Aktiengesellschaft, 1152 AAA-1531 753.20 Filiate Hongkong 355,080.00 AAA-1545 AAA-1545 20,703,884.06 DWS Holding & Service GmbH 1155 5,380.00 DWS Holding & Service GmbH 1155 672.50 Subtotal - Fourth Quarter 2010 6,052.50 351L735.59 Total - Second, Third and Fourth Qtrs 2010 24,729,004.62 1,464,0231_550.64 73,035,597.77 4,241,066,062.98 The rest of petitioner's declared zero-rated receipts in the amount of P1,047,492,678.80, as computed below, shall be denied VAT zero-rating for petitioner's failure to prove that the clients are non-resident foreign corporations doing business outside the Philippines: 2nd Quarter 3rd Quarter 4th Quarter Total Zero-Rated Receipts per P1 431 219,805.14 P1,930,688 594.64 P1_L926 684 752.27 p 5 288 593 152.05 Returns Less: Valid Zero-Rated 1L320_L006,170.61 1 457 036 341.73 1 464 023,550.64 4 241 066,062.98 Receipts p 111 213,634.53 p 473 652 252.91 p 462 661 201.63 p 1 047 527,089.07 Disallowed Zero-Rated Receipts .58 Less: Receipts Not - - 34 409.69 34,410.27 covered by OR Remaining Disallowed P111,213,634.53 P473,652,252.33 P462,626,791.94 P1,047,4921 678.80 Zero-Rated Receipts With the finding that petitioner had valid VAT zero- rated receipts for the 2nd, 3rd, and 4thquarters of 2010 in the amount of P4,241,066,062. 98, the Court needs to determine whether petitioner incurred input taxes which were not applied against any of its output VAT liability. In its Quarterly VAT Returns for the 2nd, 3rd, and 4th quarters of 2010, petitioner reflected a total amount of P119,841,008.12 input VAT arising from purchases of capital goods exceeding P1,000,000.00, purchases of capital goods not exceeding P1,000,000.00, purchases of goods other than capital goods, purchases of services and services rendered by non-residents for the same taxable quarters, detailed as follows: Domestic Purchase of Capital 2nd Quarter 3rd Quarter 4th Quarter Total Goods not exceeding P1Million (Exhibit "G-2) (Exhibit ''H'1 (Exhibit ''88'1 j 53 339.16 p 37 185.65 p 4,180.50 p 11973.01 p

DECISION CTA CASE NOS. 8510, 8546 & 8595 Domestic Purchase of 824 557.71 517 803.43 1,230 911.56 2 573 272.70 CapitaiGoods exceeding P1Million 399 488.19 310 097.15 696 847.16 1406 432.50 Domestic Purchase of 39 411,470.80 33 431 715.32 39 799 437.29 112 642 623.41 Goodsother than Capital Goods 792,791.16 961 355.07 1,411194.12 3 165 340.35 Domestic Purchase of Services Services Rendered by Non- P41,465,493.51 p 35 225,151.47 P43,150,363.14 p 119,841,008.12 residents Total In support of its claim in the amount of P119,841,008.12, petitioner presented various invoices, official receipts, BIR Form No. 1600 and other documents30, which were all examined by the ICPA. In his amended report dated July 15, 201331 , the ICPA noted the following exceptions on petitioner's input VAT claim: Details of Exceptions 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Input VAT on purchases of goods p 411.43 p 20 186.83 p 67 793.35 p 88 391.61 not supported by suppliers' sales invoices. 32 8,988 250.30 3 503 800.07 3,683 459.98 16,175 510.35 Input VAT on purchases of services 542 588.61 5,839.81 - 548 428.42 not supported by supplier's official receipts. 33 - - 13,696 768.77 13,696 768.77 Input VAT on purchases of goods 23,864.39 4 285.71 - 28 150.19_ not within the 2nd, 3rd, and 4th quarters of 2010. 34 P9,555,114.73 P3,534,112.42 P17,448,022.10 P30,537,249.25 Input VAT on purchases of services not within the 2nd, 3rd and 4th quarters of 2010. 35 Input VAT on purchases of non- vatable services. 36 Total The record sustains the ICPA's findings. Therefore, the input VAT of P30,537,249.25 shall be disallowed from petitioner's claim for they are not properly substantiated by VAT invoices or official receipts as prescribed under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8, and 4.113-1 of Revenue Regulations (RR) No. 16-05, as amended. 30Exhibits "BBB-1" to "BBB-2484". j 31 Exhibit "JJJ". 32Exhibit "JJJ", Annex A.l. 33Exhibit "JJJ", Annex A.2. 34Exhibit "JJJ", Annex A.3. 35Exhibit "JJJ", Annex A.4. 36Exhibit "JJJ", Annex A.S.

DECISION CTA CASE NOS. 8510, 8546 & 8595 Apart from the foregoing, petitioner's input VAT claim should be further decreased by P17,560,443.36 for the following reasons: 37 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Findings 7 166,718.26 In Philippine Pesos 141704,151.92 1. Input VAT on domestic 10,069.29 3 870,942.48 3,666 491.18 113,733.75 purchases of services 493,456.51 45 871.07 57 793.39 1,748,732.53 supported by VAT official 43 179.59 202,284.40 receipts but the VAT was 156,142.08 616,842.49 638 433.53 156,142.08 not separately indicated 2. Input VAT on domestic 166 464.18 141 574.08 17 530.73 635,398.68 purchases of goods other 17,560,443.36 than capital goods 223 130.02 245 804.48 supported by VAT invoices but the VAT was not separately indicated 3. Input VAT on domestic purchases of services supported by documents other than VAT official receipts 4. Input VAT indicated in the official receipts supporting domestic purchases of services is lower than the input VAT claim 5. Input VAT on domestic purchase of services supported by a VAT official receipt dated March 30 2010 6. Amount separately indicated as VAT in the official receipts supporting domestic purchases of services actually pertains to expanded withholding tax 8,036,029.91 4,898,360.14 4,626,053.31 Moreover, included in petitioner's claimed input VAT for the 2nd and 3rd quarters of 2010 were the input VAT from purchases of capital goods exceeding Pl,OOO,OOO.OO in the respective amounts of P373,211.78 and P517,803.43, broken down as follows: Exhibit Supplier Date of Input VAT I Invoice 37See Annex A for details.

DECISION CTA CASE NOS. 8510, 8546 & 8595 Second Quarter of2010 3/22/2010 p 460.71 BBB-13 Accent Micro Technologies 4/6/2010 BBB-14 Accent Micro Technologies 4/6/2010 250,830.00 BBB-15 Accent Micro Technologies 4/6/2010 BBB-16 Accent Micro Technologies 4/14/2010 83,610.00 BBB-17 Accent Micro Technologies 5/6/2010 BBB-18 Accent Micro Technologies 5/6/2010 21,160.71 BBB-19 Accent Micro Technologies 5/6/2010 BBB-20 Accent Micro Technologies 5/6/2010 4,180.50 BBB-21 Accent Micro Technologies subtotal 428.36 ThudQuarterof2010 BBB-787 Accent Micro Technologies 4,180.50 BBB-788 Accent Micro Technologies BBB-789 Accent Micro Technologies 4,180.50 BBB-790 Accent Micro Technologies BBB-791 Accent Micro Technologies 4,180.50 BBB-792 Accent Micro Technologies BBB-793 Accent Micro Technologies P373,211.78 BBB-794 Accent Micro Technologies BBB-795 Accent Micro Technologies 6/2/2010 p 1,607.14 BBB-796 Accent Micro Technologies 6/17/2010 125,415.00 BBB-797 Accent Micro Technologies 6/24/2010 750.00 BBB-798 Accent Micro Technologies 6/24/2010 750.00 BBB-799 Accent Micro Technologies 6/24/2010 750.00 BBB-800 Accent Micro Technologies 6/25/2010 5,946.43 BBB-801 Accent Micro Technologies 6/25/2010 4,180.50 BBB-802 Accent Micro Technologies 6/25/2010 5,946.43 BBB-803 Accent Micro Technologies 6/29/2010 4,180.50 BBB-804 Accent Micro Technologies 6/29/2010 5,946.43 BBB-805 Accent Micro Technologies 7/7/2010 266,642.79 BBB-806 Accent Micro Technologies 7/9/2010 1,928.57 BBB-807 Accent Micro Technologies 7/14/2010 589.29 BBB-808 Accent Micro Technologies 7/14/2010 482.14 BBB-809 Accent Micro Technologies 7/14/2010 1,607.14 7/14/2010 2,357.14 Total 7/14/2010 1,500.00 7/14/2010 1,607.14 7/14/2010 750.00 7/21/2010 214.29 7/23/2010 1,553.57 7/26/2010 81,973.93 8/4/2010 1,125.00 subtotal P517,803.43 P891,015.21 While the above input taxes were duly substantiated by the ICPA, they are not entirely creditable for the subject period of claim. Pursuant to Section 110(A)(2) of the NIRC of 1997, as amended, input VAT claim on capital goods purchases attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period o f / time, depending on the aggregate acquisition cost of the

DECISION CTA CASE NOS. 8510, 8546 & 8595 capital goods in the calendar month. If the aggregate acquisition cost exceeds P1,000,000.00, the claim for input tax should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1,000,000.00, the total input taxes shall be allowed as credit/refund in the month of acquisition. Applying the cited provisions in the present cases, out of the P891,015.21 input VAT incurred by petitioner on capital goods for the 2nd and 3rd quarters of 2010, only the amount of P137,648.00 is creditable for the 2nd, 3rd, and 4thquarters of taxable year 2010, computed as follows: Allowable Input VAT for 2nd, 3rd Monthly and 4th Month Input VAT Useful Life Input Tax Quarters of Exhibit Acquired {in months)38 Credit 2010 SeoondQuarterof2010 BBB-13 March p 460.71 48 p 9.60 p 86.38 BBB-14 April 250,830.00 48 5,225.63 47,030.63 BBB-15 April 83,610.00 48 1 741.88 15 676.88 BBB-16 April 21,160.71 48 440.85 3,967.63 BBB-17 April 4180.50 48 87.09 783.84 BBB-18 May 428.36 48 8.92 71.39 BBB-19 May 4 180.50 48 87.09 696.75 BBB-20 May 4 180.50 48 87.09 696.75 BBB-21 May 4 180.50 48 87.09 696.75 subtotal P373,211.78 p 69,707.00 Thin1Quanerof2010 BBB-787 June P1,607.14 48 p 33.48 P234.37 BBB-788 June 125 415.00 48 2 612.81 18_1_289.69 BBB-789 June 750.00 48 15.63 109.38 BBB-790 June 750.00 48 15.63 109.38 BBB-791 June 750.00 48 15.63 109.38 BBB-792 June 5,946.43 48 123.88 867.19 BBB-793 June 4,180.50 48 87.09 609.66 BBB-794 June 5,946.43 48 123.88 867.19 BBB-795 June 4,180.50 48 87.09 609.66 BBB-796 June 5 946.43 48 123.88 867.19 BBB-797 July 266 642.79 48 5 555.06 33 330.35 BBB-798 July 1,928.57 48 40.18 241.07 BBB-799 July 589.29 48 12.28 73.66 I 38Based on Schedule 3, Purchases/Importation of Capital Goods (Aggregate Amount Exceeds Pl,OOO,OOO.OO) attached to the Quarterly VAT Return, Exhibit "H".

DECISION CTA CASE NOS. 8510, 8546 & 8595 BBB-800 July 482.14 48 10.04 60.27 33.48 200.89 BBB-801 July 1,607.14 48 49.11 294.64 31.25 187.50 BBB-802 July 2,357.14 48 33.48 200.89 15.63 93.75 BBB-803 July 1,500.00 48 4.46 26.79 BBB-804 July 1,607.14 48 32.37 194.20 1,707.79 10,246.74 BBB-805 July 750.00 48 23.44 117.19 P67,941.00 BBB-806 July 214.29 48 P137,648.00 BBB-807 July 1,553.57 48 BBB-808 July 81,973.93 48 BBB-809 August 1,125.00 48 subtotal P517,803.43 Total P891,015.21 In sum, petitioner's substantiated input taxes amounted to P70,989,948.30, as computed below: Input VAT Claim 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total In Philippine Pesos Less: Disallowances 41,465,493.51 119,841,008.12 35,225,151.47 43,150,363.14 Per ICPA Findings Per this Court's further 9,555,114.73 3,534,112.42 17,448,022.10 30,537,249.25 verification 8 036 029.91 Input VAT on Purchases of 4,898,360.14 4 626,053.31 17 56(1443.36 Capital Goods exceeding 373,211.78 P1Million 517,803.43 891,015.21 Less: Allowable Input Tax Credit (69,707.00) (67,941.00) (137,648.00) for the Period of Claim 17,894,649.42 8,882,334.99 22,074,075.41 48,851,059.82 Total Disallowances 23,570,844.09 26,342,816.48 21,076,287.73 70,989,948.30 Substantiated Input VAT Since petitioner did not submit VAT invoices/receipts to prove the existence of its reported input VAT carry-over from previous quarter in the amount of P3 17 ,318, 45 0.2 1 39 , its output VAT liability for the 2nd, 3rd, and 4thquarters of 2010 in the respective amounts of P1,204,717.15, P3,443,351.07 and P1,139,841.11 or a total of P5,787,909.33, shall be offset against the valid input VAT of P70,989,948.30 resulting in an excess input VAT of P65,202,038.97, computed as follows: I 39Exhibit "G-5".

DECISION CTA CASE NOS. 8510, 8546 & 8595 Substantiated Input VAT 2nd Quarter 3rd Quarter 4th Quarter Total Output Tax Due p 23,570,844.09 p 26,342,816.48 p 21,076,287.73 p 70,989,948.30 Excess Input VAT 1,204,717.15 3,443,351.07 1,139,841.11 5,787,909.33 P22,366,126.94 P22,899,465.41 P19,936,446.62 P65,202,038.97 Hence, for the 2nd, 3rd, and 4thquarters of 2010, only the excess input VAT of P65,202,038.97 can be attributed to the entire zero-rated receipts declared by petitioner in the amount of P5,288,593,152.05 and only the input VAT of P53,058,779.67 is attributable to the valid zero-rated receipts of P4,241,066,062.98, detailed as follows: Valid Zero-Rated Receipts 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total P1,320,006,170.61 P1,457,036,341. 73 P1,464,023,550.64 P4,241,066,062. 98 Total Declared Zero-Rated P1,431,219,805.14 P1,930,688,594.64 P1,926,684,752.27 P5,288,593,152.05 Receipts % of Valid Zero-Rated 92.2294511% 75.4671854% 75.9866682% p 65,202,038.97 Receipts to Total Declared p 22,366,126.94 p 22,899,465.41 p 19,936,446.62 p 53,058,779.67 Zero-Rated Receipts p 20,628,156.11 p 17,281,582.02 p 15,149,041.54 Multiplied by Excess Input VAT Excess Input VAT Attributable to Valid Zero- Rated Receipts Although the claimed input VAT was carried over by petitioner in its succeeding Quarterly VAT Returns 40 , it remained unutilized until it was deducted as "VAT Refund/TCC Claimed"41 in its Quarterly VAT Return for the 1st, 2nd, and 3rd quarters of 2012. Thus, the excess input VAT of P247,346,765.7142 as of the end of the third quarter of 2012 which was to be carried-over to the succeeding fourth quarter of 2012 no longer included the subject claim. All said, petitioner is entitled to a refund or issuance of tax credit certificate in the amount of P53,058,779.67, representing its unutilized excess input VAT for the 2nd, 3rd, and 4thquarters of 2010 attributable to its zero-rated receipts for the same period. WHEREFORE, the Petitions for Review filed on June j 28, 2012, September 27, 2012, and December 28, 2012 are 40Exhibits "CC", "DD", "EE", "FF", and "DDD-13" to "DDD-23". 41Exhibits "DDD-13", "DDD-18", and "DDD-23", Line 230. 42 Exhibit "DDD-23", Line 29, Total Amount Payable (Overpayment).

DECISION CfA CASE NOS. 8510, 8546 & 8595 PARTIALLY GRANTED. Accordingly, respondent Commissioner of Internal Revenue is hereby ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner Deutsche Knowledge Services Pte. Ltd. the reduced amount of FIFTY-THREE MILlON FIFTY- EIGHT THOUSAND SEVEN HUNDRED SEVENTY-NINE PESOS AND 67/100 (P53,058,779.67), representing its unutilized excess input VAT for the 2nd, 3rd, and 4thquarters of 2010 attributable to its zero-rated receipts for the same period. SO ORDERED. We concur: . ()H..~ h "- t~tice LOVELL R. KunsTA MA. BELEN M. RINGPIS-LIBAN Associate Associate Justice 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's Division. LOVEL R. BAUTISTA Asso iate Justice CHairperson

DECISION CfA CASE NOS. 8510, 8546 & 8595 CERTIFICATION Pursuant to Section 13 of Article VIII of the Constitution, and the Division Chairperson's Attestation, it is hereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. Presiding Justice

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ----~---~-----�------- -~ - - - - - - - - - -versus- COMMISSIONER OF INTER~AL REVE_NUE__ --- -~----- CTA CASE NOS. 85101 8546 & 8595 ---- ADDITIONAL DISALLOWED INPUT VAT ---�--- - --- ---~--~ PER THE COURT'S FURTHER VERIFICATION --~--~~~-~---------- -------- ---- --- -------~---~ Exhibit �---- Disallowed In~ut YAT___ __ Su~~lier ------- 1) Input VAT on domestic purchases of services supported by VAT official receipts but the VAT was not se~~~ndicated --- ------------ -�- r---- ~-�-- . ---------- 2nd Quarter -. 2010 ---------. �------ -��---- BBB-32 Accent Micro Technologies Inc. �- --- .. --- ! !t!J.1Q,QQ_ BBB-33 Accenture �-------- ---- - - 1,.11~,!_12.86 . BBB-54 Asia Select Inc. �-- __________ ~L1~~,1_!_ --~ BBB-55 Asia Select Inc. -. - --~l68Q.89- BBB-56 Asia Select Inc. -- - - - - - - 1,469.~1- BBB-57 Asia Select Inc. _____ 1_L853,2~ BBB-58 Asia Select Inc. ---------- ~~11~- BBB-59 Asia Select Inc. -�-------~-�,!86,28 BBB-60 Asia SpecialSituations _ BBB-62 Atlantica Fire Safety Systems .. !!�.,821.60 BBB-63 Audioman Enter(lrises ---- - - 20,880.00_ L607.14 BBB-64 Autohome Business Solutions - _gg~,~L BBB-65 Autohome Business Solutions BBB-66 Autohome Business Solutions --------� -- -~061,�! BBB-67 Avaya PhilipQ!nes Inc. - _______ ?l~94.QL _78!,287.63 - BBB-111 Benchmark Consulting Co. ------ !Q~O.OO - ________!~?!1_.29 BBB-123 Businessworks Inc. BBB-124 Businessworks Inc. 1~~QQ,Q() BBB-125 Businessworks Inc. 10,500.00_ BBB-126 Businessworks Inc. ---- �-� 10,500.00 BBB-127 BBB-128 Businessworks Inc. - �-� ---- --------- ------ BBB-138 Businessworks Inc. ---------- - - BBB-141 CIBI Information Inc. �- 1~50Q,OO BBB-190 BBB-201 -- _______ 1.,�32.~Q - ____!,440.00 Colliers International Phili(l(lines 166,Z58,_?~ CWC International Cor(l. ---------- - -- 1,537.50 DHL Express Phils Corp. 593.60 BBB-202 D!-IL Ex(lress Phils Cor(l. -7-0-5.-6-0- BBB-203 BBB-204 DHL Express Phils Corp. �- - - -- - - - - -4-7-2-.6-0- BBB-205 DHL Ex(lress Phils Corp. BBB-206 DHL Express Phils Corp. ----------- --- -- ---7-0-4-.-6-0- BBB-207 DHL Exwess Phils CQf(l,_______~ ------ -- BBB-210 DHL Express Phils Corp. ---- 3.60 BBB-212 BBB-213 --------- 464.60 ------ �-- ------~--. ---------4--.-8-0--- DHL Ex(lress Phils Cor(l. � - - - - -~------------ ---- - - - -3-.6-0- DHL Express Phils Corp. DHL Ex(lress f!!tl~_COf(l. -��------- ------- 476.60 ��------ _________148�,�Q BBB-215 DHL Ex(>ress Phils Corp. -------------- 736.60 -�--�- .. �- - - - - - - - - - - BBB-216 DHL Express Phils Corp. - - - - - 3-3-.6-0- BBB-217 DHL Express Phils Corp. 446.60 BBB-218 DHL Express Phils Corp. �- BBB-219 DHL Ex(lress P~_ils CoriJ. ------~--- BBB-220 DHL Express Phils Corp. BBB-222 DHL Express Phils Corp. ___ 1.,594.6Q - ---------- -��- 3.60 - ___ ?!~~�.,_!!!_ 2,321.85 BBB-223 DHL Ex(>ress Phils Cor(),_ 658.20 BBB-225 DHL Express Phils Corp. -� 3,030.40 BBB-226 DHL Express Phils Cor(l. ----- -- __ 1,259.~� BBB-227 DHL Express Phils Coq~_,______ ---- ~~~Q1,67 .. f---�--�-�� BBB-228 DHL Ex(lress P~~~_QfQ~ _9,18~~ -~--~ H- H- - BBB-229 DHL Express Phils Corp. ��---- --- .... ~~1.40 BBB-231 DHL Exwess Phils Corp. ------------- 1,864.65 BBB-232 DHL Ex(lress Phils Cor(l. -��-----1----- - - -4-6-0- .-4-1- BBB-233 DHL Ex(lress Phils_Cor(l. - - -2-1-7-.-3-1- - ---���---------~ BBB-234 Digitel Telecommunications -------- 183,661~?~ BBB-235 Digitel Telecommunications - ------ .. I79,380.83 BBB-240 Electronic Securi!Y Systems --------- --- --- 525.00 BBB-242 Ellenaire Electro Mechanical . !?,!80.00 BBB-243 Ellenaire Electro Mechanical �-. n-- 21,476.40- _g,180.00 BBB-244 Ellenaire Electro Mechanical BBB-245 Ellenaire Electro Mechanical . !!~8.4Q_ BBB-246 Ellenaire Electro Mechanical BBB-247 Ellenaire Electro Mechanical �-- -- Jb180.00. BBB-333 Fuji Xerox Philippines Inc. ��-���---- - __9_..?~!3_.00- 84 997.14

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ~-~-~- -~ ------- -- -- -versus- COMMISSIONER OF INTERNAL REVENUE -~------~------ ---- CTACASE NOS. 8510, 8546 &~859~-----~-~~~~--~~---~~--~~-~-~~-~~~~-~~-~~-~ -~~--~~~~~ ADDITIONAL DISALLOWED INPUT VAT - ---- -- --�- ------~-----------~-- ------- PER THE COURT'S FURTHE~_VERifiCATION --~-~--------- ~~ - ~---~~-----~~~ ~ ~- ------- -~--~~~~-~-~-~-r Disallowed r-- ~ Exhibit Sup~er ~- _ _!~P~tY~L __ --~---~~ ------------ ----- ------ . BBB-336 Gef1diesel Phili(>(>ines Inc. ----------- -- ~ l?t ?~~~~1- BBB-337 f-- f--- BBB-338 Gend iesel P!!lliQ(>i!1~UI"!c. - - - ~ - - ~ ~ Z7t~20~~ BBB-339 BBB-340 ---- Gendiesel Ph_!!!I>@es Inc. ~- f-----~ ~~ 1&14,~? BBB-378 BBB-389 Gendiesel Phili(>(>ines Inc. ------ ~~ ~ ---~~ ~,�?�~~?- ~~ ~ Gendiesel Philippines Inc. ---- ---- +---- --- - - ~lJ~?._!_'! ~ BBB-390 BBB-391 Hamlin-Iturralde Corl>Q!"ation -- -- -- �--3-6-0-.0-0-- BBB-411 I Systems InteS@!QfS II}C. - - - - ~~-~.-~~ f-----~------ f---~- ~ ___1t'!�~,~Q_ I Systems InteS@tors Inc. - - f-----~ +~~~-~~ ~ ~ !Q(),2_43.~? IBM Solutions Delive!Y_lnc. -~----- - - - - - - ~872�Q,QQ_ John Clements Consultants Inc. !},678.5? BBB-412 John Clements Consultants Inc. f-----~~ - �Q,()7�.~7~ BBB-413 BBB-415 John Clements Consultants Inc. ------ - - - ~--~----~�~~---- ~ _L~22]~. BBB-423 to BBB-424 ----� BBB-425 BBB-429 John Clements Consultants Inc. --------- _�,QQQ~Q_ BBB-434 BBB-436 Lantro Phils Inc. ~- -~� -------6-5--9-.-9-9-- BBB-437 t~ BBB-438 LCH Phili(>(>ines Inc. - - - - - - - - - - - - - - - ~~-~~-----~-~--- ------ 160.71 BBB-439 BBB-440 ---~---- BBB-441 BBB-444 Lil!i Ann Enter(>rises ---------------------- ---- -------- -- ~-~--~~--- ----- ~- �1!44~?!_~ BBB-461 BBB-467 U Synergy IncorQQf~~Q-~~- . ~1,~96.4J --�--��-- f-------~-- --~-~-~~--- BBB-468 ---------- -- ~ BBB-469 Makati Shanqri-La Hotel ~--~--- --------------- - - - - - - - - ----- - - - --- i-- -~~~-~ ~~ ~~!935.88 f-Makati Shangri-La Hotel_____~~ ~~--~----~~-~--- - - - - - ~----------- --~ ?,?!Q,QQ_ Makatj Shangri-La Hotel --~-~ ~ ~--~----~- - - - - - - - - � -~-----~------ -~ ~~~~ J~?~QQ Makati S~~_gri-La Hotel~ ~~~~ _1,~~Q,OO_ ---------------------- �---~--- Makati Shan_gri-La _!:!otel ~--- t-~~--~ _J&?2.00 Mandarin Oriental Manila - - f---~~~~~~----~~ ~ ~---~ 4,!~~J~ Manila Peninsula Hotel Inc. ---- --~~------~-~ ~ ~----- ~ ~ ~ ~~~Z!!-84 ~ --�� Micro-D International Inc. !~~2�1,1?~ - - - - - - - - - 1-----~-~-~~~~~--- ~~ - ~-~~-~----- Misnet Education Inc. ----- ~ ~~l~Q?,!"! Misnet Education ~ 1!!,435.?~ InC:~----- ~~- Misnet Education Inc. JQ,26~,60 ~ BBB-471 Nexste(> Inc. !!~OO.QQ BBB-484 Philstar Daily Inc. ----�� ~24,2�!_.g BBB-631 BBB-632 Premium Securi!Y_& Inv~gig~tion 1---- 1!t!J5.30 ~~ ---------- ~~~~- - - - - - - - - - BBB-634 Premium Securi!}' & Investigation _-------------------- - - 120.78--- -- - - - - - - - BBB-637 ----- ~~~ ~~ ~- Jt!l~~~2_6_ BBB-640 Premium Security & Investigation BBB-642.1 ~ BBB-642.2 t-- ~ BBB-643 Premium,,Security & Investigation ~ -~~---~~~- ---~- - ~- ~ ~429.~()_ BBB-644 BBB-646 & Premium Security Investigatio~_ --�------ -~~----------- 1------ -- _!Jll3~,~1- BBB-647 BBB-648 Professional Skills Enrichment t-----~ ~tQQQ,OO BBB-649 BBB-650 Professional Skills Enrichment ~--~~ +---~~~ ~- -~~~~-~~-~-- ~,~QQ.QQ_ BBB-651 BBB-659 Professional Skills Enrichment 540.00 --------- ------~~- BBB-675 BBB-720 Professional Skills Enrichment - - - - - - - - - - - - ---�--- - - - - - - - - - - - - - - - - - - ---------- ~~l~~_Q,Q_Q BBB-721 BBB-739 PSEI Firesafetv System ------ ---------- - ~~~~~ 2~~.86 BBB-753 BBB-760 PSEI Firesafe!}'~ysteiTI_~- ~ ~~~~- ~ _ L~60,QQ BBB-761 BBB-762 PSEI Firesafety System ~~~-- -- �--- -------------- ~~~~ -~ ~- ~~ - _1t11�~J BBB-763 BBB-771.2 PSEI Firesafetv System ~ ~tJ1Q,QQ BBB-771.3 PSEI Firesafety System-~--~ -~-- ~.-?1~~ - - --~-~-~-~~- ~~--~~ ~-~ PSEI Firesafety System ~-~~ - - - - ~- ~- ~-'64~~!!()__ -~~-- -- Realform Furniture Shop ------------------- ~ !-~--- ~~~~~-~~~----- - ~ _1_1260.00 Servcom Inc. - - - - - - - - - ~~~ ~1t82!.43_ -~--~----~---- ----~---�- Slate Research Center Inc. ~ ---~400,00 -- -------- -�-� ----~------- Slate Research Center Inc. - - - - - - - - - - - -~-~--~- ~-~-~~ f----~ ----~- ~ ~~,200.QQ_ Target Realty Cori>Qration -------------------- -- --------- -~~ZtJ6R11 TNT Exwess Worldwide (Ph_!!&__ - - ~--~~ ~ ~l23~.70 Viventis Search Asia Inc. -� ------------�� J'!,020.00 ~ ----- ~~~~~ _ ~~ ?�L4�Q,Q_Q_ Viventis Search Asia Inc. ---�----~-- 1------~-~- --~~------ ~6,964.00 ~ Viventis Search Asia Inc. ~ 1~1QQQ~QQ, ~~I- ~~~ �~ !t�~�2_~-~� Viventis Search Asia Inc. ------- -�� Accenture ~~~~-~~-1-~ Accenture ~ ~~ ---~-- ~J12t53!_,18 ------ Subtotal ___ ?t!~~tZ!~~~~ ------ ~~- ~ ----�-- - - -- - 3rd Quarter - 2010 --~-~~ - - ~~-~- --~ - -~~ . -~-�-�-- BBB-786 AC Trojan Indu~tri~~~!_nc. ----~- f - - - - -~~~----�---~~--- ~- ~~ JQ,Z!1,~~ BBB-812 BBB-816 ACCRALAW ---�- ----~ - - - - - - - � - ~ ~ ~l~71~QQ BBB-832 BBB-833 ACCRALAW-------�---- !QtZ1112___ BBB-834 !~t!!~2,g~ Asia Select Inc. - - - - - ~---~~- --�- - - - - - - ---~---- - -3�7-7-.1-0- 9 514.28 Asia Select Inc. ~--.~~~~-~~-~-- ~ ~.~ - ~ -��--------------- ~---�-�- ----� Asia Select Inc.

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD - - - - -------------~--~---- ----------- -versus- COMMISSIONER OF INTERNAL REVENUE -------------- CTA CASE NOS. 8510, 8546 & 8595 - - - - - - - - - - - - - - - -� ADDmONAL DISALLOWED INPUT VAT PER THE COURT'S FURTHER VERIFICATION - --------- -�-� -� ---------- ----- �------- Exhibit Su~~lier__ _ _ ------- Disallowed r---_!~~~!\f!L - - �--~--- -- ---~----------- BBB-835 Asia Select Inc. - - - - - - --- 10,82~,~�t BBB-836 BBB-837 Asia Select Inc. --- -------- ---- !.1,122.61 BBB-845 Audioman Enterprises -~ ------- ___ ~J~L!1 Avay_a Philippines --~4Q,38~J~ BBB-875 BDO Private Bank Inc. - - --- -------- ~!!~~~~~Q_ BBB-879 Berkman System Inc. - -1-� --~- - - - - - - - - .... !,OO~QQ_ BBB-880 Berkman System Inc. __LQQ!!,OO _ - -1-------------- -----� BBB-887 Bonifacio Bistro Italiano - - - - - - - - - -98-0.-36- - BBB-888 Businessworks Inc. ----- �----- !Q,~OO.QQ BBB-889 Businessworks Inc. ---- 26,250.QQ_ -~~ BBB-890 Businessworks Inc. -- -----�- ~,n4.o.f!_ BBB-891 Businessworks lf!~'-- ________ ---------�- __ !~OO~QQ_ BBB-892 Businessworks Inc. BBB-893 -~---- BBB-894 --~------------ -------- _ _10,~QO.OQ Businessworks Inc. --- --�--_______ 10,~QQ,QQ Businessworks Inc. -- ..... ___ _!Q,~QQ,QQ_ ---~ BBB-908 Chloride Secure Power Philippines - ~~~~28,~?- BBB-909 Chloride Secure Power PhilipQines --- ----- ~'!&!~,86 BBB-913 Colliers International Ph!!iQPJ!'!es ---~~80,QQ BBB-1000 DB Wizards Inc. ------ - _!~!?!!,~?- BBB-1003 Design Muscle Inc. _______ !~,Q53,~Q BBB-1005 Design Muscle Inc. -------6-0--0-.-0-0-- BBB-1010 DHL Express Phils Corp. ___ ..1t?49,~� BBB-1011 DHL Express Phils Corp. ---- 523.20 BBB-1012 BBB-1013 DHL Express Phils Corp. ---- - -------3--3-.-6--0-- BBB-1016 ------- .... - -~,Q'!!!,60- BBB-1026 DHL Express Phils Corp,__________ _ BBB-1030 BBB-1033 DHL Express Phils Corp. - -- ---6-7--.2--0- BBB-1042 915.60 BBB-1054 DHL Express Phils Corp. ---- DHL Express Phils Corp. - -~~-- DHL ExQreSs Phils Corp. -�- g494~~- ------ ---- .. _],'!07.82 Dual Peak Holdings Corp. �--- ------------ __l92,1QL'!!t ---��-~,?98,00_ Ellenaire Electro Mechanical BBB-1055 Ellena ire' l:iectro Mechanical 9,798.00 BBB-1056 Ellenaire Electro Mechanical ---- -------- ----~73-0-.8-0- BBB-1057 Ellenaire Electro Mechanical BBB-1058 Ellenaire Electro Mechanical __ l9,73Q,~Q 49,443.60 BBB-1101 Famcor Glass Works -- . - __bQ!!~,~!L BBB-1115 FTL Hotels Inc. BBB-1127 Gendiesel PhilipQines Inc. - - - -6-1-8-.0-0- __ -~l�Z~-57_ BBB-1128 Gendiesel Philippines Inc. __1&Z~~L BBB-1130 Global Ci!'l_Car Lease 12,000.00 BBB-1212 -� BBB-1218 ---- ~~~244,1!_ BBB-1260 HP Philippines ~Z,Z~O.OQ_ BBB-1274 I Sy_stems I~rators Inc. - - - - - - - - - - ----~~---�- BBB-1286 John Clements Consultants In--c.- ~,!08D M&G Global Ads Inc. ---- �����- - - - - � !~,!�?,'!~ Manila Peninsula Hotel Inc. . -- .... _lt�OO,QQ BBB-1287 Manila Peninsula Hotel Inc. ___2!299.'!!_ BBB-1312 Micro-D International Inc. -~--- 82~5.89 BBB-1321 Oracle PhlliPQines Corp. - - - - - _1,286.80 BBB-1399 Premium Security & Investigation - __!Q,~73.6Q BBB-1409 Premium Security & Investigation ---~88.??_ BBB-1410 Premium Security & Investigation 10,700.31 BBB-1411. Premium Security & Investigation BBB-1414 Premium Security & Investigation �- 38.31 -- -- - - - - - - - - n 10,691.42 BBB-1420 Professional Skills Enrichment ... !!t'!~Q,QQ_ BBB-1421 Professional Skills Enrichment _____131 68Q.OO __ BBB-1422 Professional Skills Enrichment ----~,84Q.OO BBB-1423 Professional Skills Enrichment �- --~- t - - - - - ~~,92Q,QQ BBB-1426 �- BBB-1427 PSEI Firesafe~~~em - - .. _�,486.4l BBB-1428 - ------ BBB-1429 PSEI Firesafety Sy_stem .- ~Z,~'!Q,QQ BBB-1444 PSEI Firesafety System -----�� ---���-- - - - - � -~~,2~Q,OO _PSEI Firesafety System .~l,~�Q,QQ_ ~-- Rona Agro Industrial DeveiOQD1~!1t -- ___!_!~,~!Q.g_ BBB-1445 Rosavilla Marquez Hoffman - 315~!6.0Q_ BBB-1449 Salvador & Associates . _ _!~~!~,QQ_ BBB-1450 Salvador & Associates ____�l31_f!,QQ_ BBB-1518 SOP Printing House 1 607.14

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ________ _ -versus- COMMISSIONER OF INTERNAL REV=EN,-=-U=E=--------------- __________ ~-=CT_,__,A~C=A=S=E_:._;N,_,O=S==-.-=8=5=10=,,_,8=5"---'4=6'-'&=-=8=5=-95=----~~~~-~~~~----------- _______ ADDffiONAL DISALLOWED INPUT VAT _ _ _ _ _ _ _ _ _ _ _ _ - - - - - - - - - - - - - - - - - - - - - - - - - - ------ 1-"--==-=-=c.=...=-=-"--=-c:o=.c:=-==-=--:=o=-"--"-===--=.=c.-~~-=-=-cc__ PER THE COURT'S FURTHER VERIEitATION_________________ ____________________ _ 1 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ------~--------- --- .. ------- �- 1-,--------------,--------------------------------------------,------ Disallowed �!T_ _ 1---+----=E==x=h=ib=i--=t____..l_ _____________________-=S=u~l!_l=-=ie=-r_________________-+----=l::n:~ut ~ -~-=~-1-==--==--c ~ = ~ ~=-:=-=-~ ~: ,.:~ :.: ~=,_-==--==+-=~ ="-'~-=-~-n ~st=i�;c ~r~-=~-,-i~-c~- :~o-es-~-c-ic-I~=-~-.- ~-_-_-_-_--+_,.._-=_--~-=--=-~=-~~~~~~=--~=~-"==--_---=-=---==-=-_-=_----_----~-:~~~-=-::_~� ~~~:]~l~f BBB-1563 Viventis Search Asia Inc. 35L100~QQ t---+----===B~BB=--:-=:15=7=-=1;____+--'-W=-=e~rd=e=l')bergj_nternational CoiP_,__+------ ___ -----+------------+'----- .203.58 1 - - - J - - - - ' = - =B=B-B- =-1=5"7-3=.=2- - - - ' - - ' - =A=c.c. :e. :n:t:u. :r_e= - -_ _ _ ��� 531 092.10- ----------'- _ _ _ _ _ _ _ __c__ _ _-=_ --~f----~---=--- - - - - - - - - - - - - - . - - - - 1---+-------------,-----------~------- Subtotal ~~?~MJ~~.48 _ ~~~~----~~-+-------~----------------------------4-----------4---------------- 4th Quarter - 2010 . �--. - - - - - - - 1-~==-::.o.==.:=~-==-=-=---J-----------------------+---- --------+------------+----~- ~4----B=-=B~B::_:-1=8:=:3~5----+-'-A.:.::C=CRALAW _________ --------------+----------- _ -!--------~~~ ?�Q~QQ_ _ BBB-1847 ACCRALAW 144.00 - - - - - - - - - - - - - 1 - - - - - - ~-----+-------------1------ � - � - - - - - - - - - - BBB-1861 Ascott Makati Inc. __ -~,249.32 _ BBB-1865 Asia Select Inc. --f------~- ________!1,~47.59_ ---+----B::::-:B~B:-:-1=-=:8:..:::6=-6----+-'-A=s=ia-=oS=e~le=ct=-:=I=nc::.:...._ _ -------+-----~-- _ _ ____ ?,~~~.Q!__ t---t----=B=BB=---=-18-::-6:o=7:--__-r::A=si=a-::S~el,-=-ect=-::I'-'-nc=�--------------l------------ -----~-------+----- ______.!Z&QQ~ BBB-1868 Asia Select Inc. __ _____ ~Q!~60 __ Asia Select Inz------_-__-__-_- _____�---=--=---~--===~=-c-----------t_-________ 1,_235.83_ BBB-1869 BBB-1870 Asia Select Inc. ___ 2,63~~1Q t---t---=B=BB=--~18=:7::::1'----+'::-A=si=a-::S--'-cel:-=-ect=-::Icn.:.c=.-----~----- __________1____________- + - - - - u 2,34?_1_�_ ------------+---------+--------_1_24 3.1_1_ I--+--~B=BB=---=-18=7==2;___+-'::-A=si=-a-=S-=el=ect=-=In:..::c:.:...- - - - - - - - - - - - + ' BBB-1873 Asia Select Inc. 22,980.70 BBB-1874 Asia Select Inc. ___ -~,828.00 I--+-----=-B=BB=---=-18=7-=5____+-'--'A=si-=-a-=-S=el-=e=ct;_;;Ic.:.nc=�-----------+-------------------\------- --~877~ t---+--~B=BB=---=-18::..:7==6'----+'::-A=si-=-a-=S-=el=ect=-=I=nc=~�------------- ________ --+-----------+---- _______2,005.3Z_ I--+--~B:::-:BB=--718::..:7::-=:7,-----+-'cA,=si=a-=S-=;el=ect=-=-=I,n=c"-. _ _ _ __ _ _ __ _ _ _1_ _ _ _ ____ ----+----------+- ___ 6,565.98 - ==~ 2,304.06 _ BBB-1878 Asia Select Inc. BBB-1879 Asia Select Inc. ___ _ --~~73.22 BBB-1880 Asia Select Inc. __ --~'~49.4!_ BBB-1881 Asia Select Inc. 2,~63.42 BBB-1882 Asia Select Inc. _],615.71 BBB-1883 Asia Select Inc. _11 !�9.92 _ 973.13 BBB-1884 Asia Select Inc. BBB-1885 Asia Select Inc. --~--~----(661-:95 BBB-1890 Avaya Phi!ippines Inc. 671 68Q~ BBB-1891 Avaya PhilipP!nes Inc. _133,68~.60 _ BBB-1893 Banderas Holdings Inc. _ _ _ _ 238t!!~�~QQ BBB-1929 Benchmark Consulting Co. __ J~80Q~QQ_ BBB-1930 Benchmark Consulting Co. 10,800.00 Berkman Systems Inc. BBB-1931 ~=::=--------~1Q!�~OO_ BBB-1932 Berkman Systems Inc. ----+-----------~-----------+---- _______ 360.00 BBB-1935 Bonifacio Bistro It_a_l_ia_n~o_ _ _ _-+------ -------+-----------+------ _ _..2t~�Z~86 BBB-1936 BBB-1937 ~~!!!essworks If!~'----------------------------+--------- -----r--------=1Q2QQ~QQ BBB-1938 � Businessworks Inc:_.-------+--------------+----------+------- _ !QtQ~Q~QQ_ Businessworks Inc. -~67Q.OO BBB-1939 Businessworks Inc. _!!tQ_10.00 BBB-1940 Businessworks Inc. _ _ _ _ _ _ _1Q260.00_ BBB-1941 Businessworks Inc. __!!t040.QQ BBB-1947 Cedorada Glass & Aluminum ____ !t392.!!�_ BBB-1958 CWC International Corp. 642.86 BBB-1980 DHL Express Phils Corp. ~t1~2.,14 BBB-1982 DHL Express Phils Corp. ----+----------+---------l--------?t560.!'L BBB-1983 DHL Express Phils Corp. __ 3t609~~�. I---+----::B=:BB~--:-19~8:o=6:-----+--:::D:.:H-:c=L--::E?xp.::r-=-es==s:.:P:c:-h"7ils=-C=o:::r.r:.p.:______-t-----------t-------------t----- _______!L�?_Q.60 BBB-1987 DHL Express Phils Corp_._ _________3__3._60_ BBB-1988 DHL _Express P~ils Corp. --1----- ____ 1t396.42_ BBB-1989 DHL Express Phils Corp. ____ ! 1!67.00 BBB-1990 DHL Express P~)!s Corp. !tZ_64.52 BBB-1991 DHL Express Phils Corp. ___ __ "LQZ~~2[_ BBB-1992 DHL Express Phils Corp. __ _�t14~~?_ BBB-1993 DHL Express Phils Corp.:_.---c-----+------------- -----------1------ ______!!879.22 BBB-1999 Ellenaire Electro Mechanical ---~,813.6Q_ BBB-2000 Ellenaire Electro Mechanical 47,938.80 BBB-2001 Ellenaire Electro Mechc-=a:.:.n,=ica=l_____ ----------+----------+--------c-'4"7t238.80 _ BBB-2002 Emmantere Corporation __ 20Qt?_~_7.26 l--t--~BB::.:B=----:::.:20=-4,-=5____+-=-Fa=m-'-'c=o:.:...r-::G=Ia=ss=o-W:--=o-'-'rks=----------1------ --------+----- --------+------=1tQ?l.4~ l--t----=-B-=-B,B=--=-20=-4:..=6____~Fa=m=c=or Glass Works --~------ -----1------- -----+------- _ _64~J~�_ BBB-2047 Famcor Glass Works 825.00

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ___________________ -------- -versus- COMMISSIONER OF INTERNAL REVENUE ------ CTA CASE NOS. 8510l 8546 & 8595 ------------~--~ - - - --~---�----- ADDITIONAL DISALLOWED INPUT VAT ------- ------� ----- -------- PER THE COURT'S FURTHER VERIFICATION - - - - - - - - - - ------------- ___, _______ Exhibit ---- ---�--�-- -~!!J!J!Iier ------------ BBB-2064 Disallowed BBB-2065 - - _ ___!!!l~~tVAT____ BBB-2139 BBB-2145 F!!ji Xerox PhilipQjnes Inc. -- --------�- BBB-2146 ----- BBB-2147 Fuji Xerox PhilipQjnes Inc. ___ !~_h303,~!_ BBB-2148 __ 151,303.6!_ BBB-2149 BBB-2154 IBM Solutions Delive!Y Inc. --------- - - - - - ____1L864.00 BBB-2155 BBB-2156 INDRA PhiliP.P!_nes Inc. - . _l2~~2�,88 BBB-2158.2 BBB-2159 INDRA Philipj>ines Inc. -------------- r------ ___!!_4�~2~,64 BBB-2160 BBB-2165 INDRA Philippines Inc. --��� _]�1303.!Q_ BBB-2166 BBB-2167 INDRA Philippines Inc. -- --- ____]~�677.82_ BBB-2168 Ir-JDRA Philippines Inc. BBB-2169 --- ___1_!1892,86 BBB-2176 BBB-2191 International Elevator & Equipment --- -- __ ]l53~_,_7l BBB-2192 ___ 3,535.Z!_ BBB-2193 International Elevator & Eguipment BBB-2194 BBB-2199 International Elevator & Eguipment --- --- � -8-4-0-.0-0- BBB-2203 BBB-2209 Joh-n--C-l-e-ments Consultants Inc. - 77�678.57 BBB-2356 John Clements Consultants Inc. BBB-2359 --- --u 4,59!,11_ BBB-2360 BBB-2361 John Clements Consultants Inc. __ _?_�040.63 BBB-2362 BBB-2363� Lantro Phils Inc. ------- - -- - - - - - 5-3-5-.-7-1- BBB-2370 Lantro Phils Inc. - ______11229.1~ BBB-2376 BBB-2381 Lantro Phils Inc. -- _____________11�142.29 BBB-2396 BBB-2399 Learning & Performance _ _Z~�262~ BBB-2400 BBB-2401 Learning & Performance - ____?lt22~~ BBB-2438 BBB-2441 L'Opera Inc. - 7,032.78 BBB-2445 BBB-2456 Mandarin Oriental Manila _ _ _ _2,880,00 BBB-2460 BBB-2463 Mandarin Oriental Manila 20�038.14 BBB-2464 BBB-2465 Manila Peninsula Hotel Inc. ___ll,60Q.QQ_ Manila Peninsula Hotel Inc. 3,024.00 Misnet Education Inc. --1------------1 - - - - u _19,500.QQ 84,000.00 Nexstep Inc. - PhiliP.P!_ne Electric CorQQ_!'ation ----� _UJ45,490,!~- Premium Securi!Y & Investigation r-- ---- ---- 3,828.14 Premium Security & Investigation ---- - 1t282.5!!_ Premium Security & Investigation ----------- ------- 1-9-9-.-2-7- Premium Security & Investigation ----- 36.23 Premium Security & Investigation - - - -7-3-.1-6- Premium Security & Investigation - - _1QJ82,00 Premium Security & Investigation --- ~828.!_4_ Pr~'!llum Securi~ Investigation ------- ------ -- ------ - _12,096.00 - - - - ---- 34,776.QQ_ Primove Consultancy Services Realform Furniture Shop - 11�40Q,QQ_ Servcom Incorporated _________lr~'!8. 21 Servcom Incorporated ___ 7,873.2:;!_ Servcom, Incorporated - _ __'!�~25.7_!_ Tata Consultancy Services Phil -- 1---- 416,708.313_ Taurus Electrical Services - --- -- 33tQ!l,�Q Technosphere Phils Inc. 103,680.00 Tierra International Construction - - - - :;!L290,~� 269,236.36 Twins Creative Special -Viventis Search A-s-ia-I-n-c.--- - _8,820,QQ Viventis Search Asia Inc. --- _____l_4.r200.00- Viventis Search Asia Inc. - 29,736:99_ Subtotal 3,666l491.18 �-- 2) Input VAT on domestic purchases of goods other than capital goods supported by invoices but the VAT was not se~rateiY..l!'Jdicated ---- ------ 2nd Quarter - 2010 ----- BBB-672 RVB Firenze Hot Beverage S}'stem ~61,~ BBB-673 RVB Firenze Hot Beverage System ___ ___ [ _ _ _ _ _;-=---=----:- _ __ 5,80Z_,_��_ Subtotal __ 10,Q~~.29 -- - - - - - - - - - - lrd Quarter - 2010 -------- ___ - , _______ BBB-1322 BBB-1324 Papertech Inc. -- 9,693.75 BBB-1325 Papertech Inc. ------- BBB-1388 Papertech Inc. ____ _],830.3� BBB-1389 Precision Black Toner Inc. BBB-1390 Precision Black Toner Inc. r----------�,222,82. Precision Black Toner Inc. 1,864.22. _ _ !�500.5'!_ 1 478.57

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ------ �- -�---- ---- -versus- COMMISSIONER OF INTERNAL R~VE~UL___________ ------��-- - - ----- CTA CASE NOS. 8510, 8546 & 8595 ______ _____ ------- --------~-------------- -- ---- ADDITIONAL DISALLOWED INPUT VAT - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - .. ------- l - - - ] ) PER THE COURT'S FURTI-IER VERIFICATIOI'i__ _ -------------------------------.------ ----- ---------------- ��------------- �- ------------ ------- ------ --- - - - - - - ~------ - - - - - - - - Disallowed Exhibit -- SUJ!J!Iier _ _ _ _ ___!_~Q!!!.Y~T ____ ---- -- - - - - - - -- ----~- BBB-1391 Precision Black Toner Inc. �---- --~------- __________ 1t~6R~_7_ BBB-1392 Precision Black Toner Inc. �--- --- -- 1---- --- 1,89�:1! BBB-1393 Precision Black Toner Inc. ---- ��- --1------- _____1_!74J!__ -- BBB-1394 ~~!on Black Toner Inc. -------------~-- ~84~11_ BBB-1425 PSEI Firesaf~~ystem_______ --- ---- 2,785.7!_ BBB-1446 RVB Firenze Hot Beverage System 1------~--_�,303,~!_ Subt:otal -- - 1~87_!~_QZ_ --~----- -------------------------- ------------- --- ---------- ------ 4th Quarter - 2010 �-- ------------ -- --------------- BBB-1738 HRI Marketing --- 5,014.29 Icon Interiors Inc. ------- -- - - - - - - - - - - - - - - - - - - - - t------- --- !t~~5.7! 1- BBB-1739 BBB-1740 Intense Car Auto Salon Cor~. - - - -9-1-0.-7-1 BBB-1756 Papertech Inc. ----- ---- ----- - -- ___________][~89,~~ BBB-1757 Papertech Inc, ---- - ___________2~7.8�__ BBB-1758 Papertech Inc. ----- ---- 1----- - - - - - -5,-65-7.-14- BBB-1764 Precision Black Toner Inc. ---~r------- ----- -- lt~50.QQ BBB-1765_ _ Precision Black Toner Inc. --r--------- 660.00 ------ ~---~ - - - - - - - BBB-1766 Precision Black To--n-er Inc. --- --�- __ 1,~04.29 �-� BBB-1767 Precision Black Toner Inc. .. __ --�--�-�� -~----~-- _1,~~~2!_ --� BBB-1768 Precision Bla~k I_<:>ner Inc. ____ ___10L62�_,~Z._ -- BBB-1769 Precision Black Toner Inc. _________!,836,_11_ -- BBB-1770 Precision Black Toner Inc. - - - ---------f - - - - - - - - !.,836.43 BBB-1783. RVB Firenze_ti_<:>~Beverage System - -~'!06,2~ f----- Subtotal 57,793~~- ---~----- ]--~----- [= _ ------------- �-� --------�-----~--- 3) Input VAT on domestic purchases of services supported by documents other than official receif?ts - -- ------------ =r=~-- - --------------- 2nd Quarter - 2010 -------------- BBB-485 P_hJ!iQQ!ne Lon_g_Qistance Telephone Cof!1pany 239.40 ----~--------- BBB-486 Phi!iQpi_Q~_Long Distance Telephone Co~p~-- ------ --2-3-9.-4-0- BBB-487 PhilipQi_n_e Long Distance Telephone Co~~ --------- --�---2--3-9- .- 4~ 0 BBB-488 Philippine tong Distance Telephone Company ------------- - - -38-9.3-8 BBB-489 Phl!!PQ!!le Lo11_g_Qistance Telephon~ ~Q_f!!pany �----- ---------�- -------2-3-9-.-4-0- t - - t---- BBB-490 Philippine Lorl9J?istance Telephone Comp~ny ---- -------- - - -2- 39- .40- BBB-491 ~Jiippine Long Distance Telephone Compan_y --------- - -1-60-.7- 1 BBB-492 - -~ilippine Long_ Distance Telephone Com~!lY - - - - - -2-3-9- -.4-0- - BBB-493 Philippine Long Distance Telephone Coll}pany � - - ---~ __,________2_3_9_.4_0__ BBB-494 Ph!liQ.Pine Long Distance Telephone Company________- - - - - -2-3-9-.4-0- BBB-495 Philippine Long Distance Telephone Company ____ 239.40 BBB-496 Philippine Long Distance Telephone Co!!l~ny ------------1-6-0--.7--1-- BBB-497 PhiliJ:ml!1e Long Distance Telephone Cof!1pany - - - - - - - - - - - - - - - - -23-9- .40- BBB-498 Philippine Long Distance Telephone Company 239.40 BBB-499 Philippine Long Distance Telephone Company 239.40 BBB-500 !'hili~ Lor:!fl!?istance Telephone Com~y 239.40 BBB-501 Philippine Long Distance Telephone Company 239.40 ~~-- =~ ��-----. ��----- 23~_._40- BBB-502 PhilipQi!le Long Distaflce Telephone Company --------- BBB-503 PhJ!iP.P!fle Long Distance Telephone Co~~y 239.40 - - - - - - - 239.40 BBB-504 Philippine Long___Qistance Telephone Company ----------- BBB-505 Philippine Long Distance Telephone Com~----- - ----3-8-9-.-3-8- 1--- BBB-506 Philippine Long__l;:?[stance Telephone Comp~n_y �--------- - - - - - - _1�_9.3~ BBB-507 PhiliPPine Long DiS!C!I1_ce_Ielep~Q!le CQI!l~I1L _ _ _1-----------------� ���----- ______ 12,301~~ BBB-508 Philippine Lon_g Distance Telep_~_<:>ne Company ____ - ----- ---2-3-9-.-4-0- BBB-509 Phil!ppine Long Distance Telephone -~_<:>mpaf1y 239.40 - - - - - - - - - - - ----~-~-- BBB-510 PhilipP!11e Long Distance Telephone Co~pa!!Y -----� 239.40 BBB-511 Philippine Long Distance _Telephone Compan_y - - - - - - - - - - - - - -2-3-9-.4- 0- - BBB-512 Philip_pirle Long Distance Telephone Compan_y - - - - - - - - - -2-39-.4-0- BBB-513 P~Qi_ne Long Distance Telephone Com~y 1 - - - - - - - - - - - -2-3-9-.4-0- BBB-514 Philippine Long Distance Telephone Company __ - - - - - - - - . -- -----2-3-9-.4-0-- BBB-515 Philippine Long_Qistance Telep~one CQ..I!I~'L____ !------------- -23-9-.4-0- BBB-516 PhilippiJ"I~Long Distance Telep!_lone Company - - - - - -2-3-9-.4-0- BBB-517 Phi!ieP!_ne Lo11_g Distance Telephg_n_e Coi!IRany - -2-3-9.-40- BBB-518 PhiliPP!_~!:Q11__9__ Distance Telephon~_<_::ompany 160.71 - - - - - -------���------ BBB-519 Philippine Long Distance Telep!_lone Company - - - - - - - � - - - - - - - - - --- ----- - - -1-6-0-.-7-1- BBB-520 Philippine Long Distance Telephone Company 239.40

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD . ------------ -versus- COMMISSIONER OF INTERNAL REVENUE CTA CASE NOS. 8510l 8546 & 8595 -~---------- ADDITIONAL DISALLOWED INPUT VAT PER THE COURT'S FURTHER VERIFICATION --~--~- --------�- --------- ---- ------ ---------- - -- --------- ------- ---- -~------ Disallowed Exhibit I Su~~ier In~~ VAT____ BBB-521 Philippine Long D-istance Telepho!)e Compan'i_ ---------- BBB-522 Philippine Long Distance Telephone Company BBB-523 PhilipQine Lol}g_ Distance Telephone Compa!_!Y 217.68 BBB-524 Phil!ppine Long Distance Telephone Compafl~ ~----------- BBB-525 Philippine Long Distance Telephone Compan}'___ --- -2-3-9.-4-0 ---~------------ 239.40 - -~----~-- ---��� 239.40 --- 87,375,�2_ BBB-526 Philippine _bong Distance Telephone Com~!!Y__ -- - 239.40 BBB-527 Philippine Long Distance Tel~one Compan~ BBB-528 Philippine Long Distance Telephone Company ----~~ BBB-529 PhiU_p_pLne Long__Qistaf!ce Telephone Company 239.40 -~---- - ----- - - - -1-7-2.-0-9- -~ ~Z,QQQ,QQ_ BBB-530 Philippine Long Distance Telephone Compan~ - 24,~~1.96 BBB-531 Philippine Long Distance Telephone Company - - - 1------ --- .. - -1-6-0-.7-1- BBB-532 Philippine Long Distance Telephone Company - - - - - - -2-39-.-4-0 BBB-533. 239.40 BBB-534 Philip_p!ne Long Distance Tele_p!!Qne Company ---- BBB-535 Philippine Long Distance Telephone Company - -r - - - - - - - - - - - - - - - - - - 160.71 --- -----��- - - - - - BBB-536 Phil!(>pine Long Distance Telephon_~~ompany 239.40 BBB-537 _Philippine Long Distance Telephone Company BBB-538 Philippine Long Distance Telephone Company . -------~-- BBB-539 Philippine Long Distance Telephone Cof!!_pany_ BBB-540 _Philippine Long Distance T~~phonl:! Company 239.40 BBB-541 Philippine Long Di~ance _Iele_phor:!e Company ---------~- BBB-542 Philippine Long Distance Telephone Company BBB-543 Phil!_ppine; Long Distance Telepb_Qr:!~Company 239.40 Philippine Long Distance Telephone Company ----------~-- 239.40 --------- ------------- - --2-3--9-.-4-0-- -- ----------- 239.40 ------------- - ---- _f~~,1Q- --------1-6--0-.-7-1-- - ______Th_693.33 BBB-544 Philippine Long Distance Telephone Company 239.40 BBB-545 -��----------- BBB-546 - � � - -2-39-.4-0- BBB-547 Philippine Long Distance Telephone Company BBB-548 BBB-549 Philippine Lol}g_ Distaf!ce T~~hone Company ------2-3--9-.4--0-- BBB-550 BBB-551 Phil!ppine Long Distance Telep_hone Company - ---2--3-9--.4--0-. BBB-552 BBB-553 Philippine Long Distance Telephone Compal'!y______- - - - - - - - - 160.71 BBB-554 BBB-555 !-------~-- Ph!lippine Long Distance Telephone Company 239.40 -~ -~-~--- r--pfiJiippine Lon_g_Qistance Telephone Company --- �-2-3-9.-4-0- Philippine Long Distance Telephone Company - - - -23-9-.4-0- Philip_p!_ne>\:ong Distance Telephone Compan~ 239.40 --1------~---~0~71 P~ilippine Long Distance Telephone Company_____ Philippine Long D!stance Telephone Corr~~n'L_ -- - 160.71 --- -- ------~--- Philippine Long Distance_Ieleph_Q(1e Com~!l'i______ --� ___6,120,QQ BBB-556 Philippine Long Distance Telephone Company 217.68 --~--- BBB-557 Philip_p!_ne Long Distance Telephone Company BBB-558 ~j1j!!QpLne Lol'!g Distance Telephone Company - - 239.40 ------~~------ 239.40 ��---~- BBB-559 Phili_pp!ne Long Distance Telephone Compan~ 239.40 - - - - - - - - - --~-----~- BBB-560 Philippine Long Distance Telephone Compar:!Y__ __, ____ 239.40 ----~-- BBB-561 Philippine Long Distance Telephone Compan_y______ BBB-562 Philippine Long Distance Telephone Company 217.68 -------- ----~ . �~1101~1- BBB-563 Philippine Long Distance Telephone Company ---- --- - -2-3-9-.4-0- BBB-564 Philippine Long Distance Telephon~ Corn~Y---~~- - - - -2-39-.-4-0- BBB-565 Philippine Long_ Distance Telephone Com_pany_ -t-----� -----2-3-9.-4-0- BBB-566 - -2-3-9-.-4-0- BBB-567 Philippine Long Distance Telephone Company BBB-568 Phlli~Lol}fl_ Distal}ce T~ephol}~_Corn~n_y__ - - - - - - - -2-3- -9-.4- 0- - BBB-569 Philippine Long Distance Telephone Company 239.40 --~-- - - - - - - - - � - - - - Philippine Lor~g_ Distance Telephone Company 239.40 -----~--- BBB-570 Philippine Long Distance Telephone Company --- ------ 239.40 BBB-571 Phiji_ppine_Long Distance Telephone Company - -----2-3-9--.4-0- BBB-572 Philippine Long Distance Telephone Company - - - -2-3-9-.4-0- BBB-573 Philip_p!_ne Long Dista!'lce Telephone Company 239.40 -~--- BBB-574 Philippine Long Distance Telephone Company 239.40 BBB-575 Philip_p!!)e Long Distance Telephone Compan'i_ -------~-- - - - - - - - - - - - - c - - ' - ' - - 160.71 - - ---~----- BBB-576 Phil!ppine Long Distance Telephone Company - - -~-� ----- 223399.4:400 BBB-577 Philippine Long Distance Telephone Compal}y_____ ---- --------- � � -- - - - - - - - -2-39-.4-0 BBB-578 Philippine Lol}g_ Distance Telephone Company BBB-579 Philippine Long Distance Teleptlone COITI@I}Y_____ ---1--6-0-.-7-1-- BBB-580 Philippine Long Distance Telephone Company �--- �----- 239.40 BBB-581 Philippine Long Distance Telephone Company -- 239.40 BBB-582 Philippine Long Distance Telephone Company ��-r--- 239.40 ��-- - BBB-583 Ph!lippine Long Distance Telephone Company 239.40 -------~-- BBB-584 Philippine Long Distance Telephone Com~ny -- 239.40 --- BBB-585 _!'hilipp)l}e Long Distance Tele_phone Company r--------- 239.40 -- --------~ BBB-586 Philippine Long Distance Telephone Company 239.40

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD . ��- ~ ---� �------- -versus- COMMISSIONER OF INTERNAL REVENUE ------- -��----- CTA CASE NOS. 8510, 8546 & 8595 ADDITIONAL DISALLOWED INPUT VAT --------��---- PER THE COURT'S FURTHER VERIFICATION �- - - - - --~--- --� -- Exhibit I Su~~lier Disallowed In~tV~T_ _ - ~-------- ~ BBB-587 Phili~mine Long Distance Telephone Company 239.40 BBB-588 Phii!Qpine Long Distance Telephone Company_ ~- -~~ ----------- BBB-589 Philippine Long Distance. Telephone Company BBB-590 Philippine Long Distance Telephone Company 239.40 BBB-591 Phill.PQj_ne Long Distance Telephone Company ~------ BBB-592 Philippine Long Dis�nce Te~hone Company BBB-593 Philippine Long Distance Telephone Company 239.40 BBB-594 Philippine Long Distance Telephone Company ~----- BBB-595 PhilipJ!!ne Long Distance Telephone Compa'!Y__ ~~- BBB-596 Philippine Long Distance Telephone Cof!!~ 239.40 BBB-597 Ph[!ippine_Long Distance Telephone COil!Q~!!Y______ ~~ ~---- BBB-598 Philippine Long Distance Telephone Company BBB-599 Philippine Long Distance Telephone ComQ_C'!ny ---� 239.40 BBB-600 Philippine Long Distance Telephone Company ~~---- BBB-601 Philippine Long Distance Telephone Company BBB-602 PhiliQpine Long Distance Telephone Company 160.71 -- ------� ~ BBB-603 Philippine Long Distance Telephone Company ~---~ BBB-604 Phi[ippine Long Distance Teleptlone Company BBB-605 Phili~mine Long Distance Telephone Compar:!L_ 239.40 BBB-606 Philippine Long Distance Telephone Company ~-~-~ BBB-607 Philippine Long Distance Telephone Company BBB-608 P~lliflfll_ne Long Distance Telephone Company � - - - - - -23-9-.4-0- BBB-609 PhiliPfll!le Long Distance Telephone Company 239.40 ~~-~ - - - - - - - - - - - - BBB-610 Philippine Long Distance Telephone Company BBB-611 Philippine Long Distance Telephone Company ---~- r--~~-�-~- 239.40 BBB-612 Philippine Long Distance Telephone Company ~~--- BBB-613 Philippine Long Distance Telephone Company BBB-614 Phili~mine Long Distance Telephone Company 160.71 BBB-615 Philippine kong Distance Telephone Company BBB-616 Phi!!ppine Long Distance Te~one Company ~-~----~- BBB-617 Philippine Long Distance Telephone Compa!!Y__ BBB-618 Phili!mLI'le Lor1g Dist~nce Telephone Company ��-- 160.71 ~ ~~----- 3rd Quarter - 2010 ~-- BBB-1329 t------~ -~ 217.68 BBB-1330 I -~ ~ ~----- BBB-1331 --t - BBB-1332 J 239.40 ------- ~---~-~ BBB-1333 239.40 BBB-1334 Philippine Long Distance Telep_hone Company BBB-1335 Philippine Long Distance Telephone Company 239.40 ------ ~~~---~- BBB-1336 Philippine Long Distance Telephone Company �---- - - - - -2-3-9.-4-0- BBB-1337 Phili.PQ!!!e Long Distance Telephone Company - - - - - - 2- 1-7-.-6-8- BBB-1338 Philippine Long Distance Telephone Company ~---J~5,774.J� BBB-1339 Philippine Long Distance Telephone Company 1-- BBB-1340 Philippine Long Distance Telephone Company - - - -2-3-9-.4-0- - BBB-1341 PhiliQQ!ne Long Distance Telephone Company 239.40 BBB-1342 Philippine Long Distance Telephone Company ~~~- BBB-1343 Philippine Long Distance Telephone Company BBB-1344 Philippine Long Distance Telephone Company - - - -2-3- 9- -.4-0- - BBB-1345 Philippine Long Distance Telephone Company - - 239.40 --------~--- BBB-1346 Philippine Long Distance Telephone Company ~- BBB-1347 Philippine Long Distance Telephone Compa!!y____ BBB-1348 Philippine Long Distance Telephone Company 239.40 BBB-1349 Philippine Long Distance Telephone Company . ---239~40 BBB-1350 Phili~1Q!}g_Distance Telephone Company --------------- BBB-1351 Philippine Long Distance Telephone Company 239.40 BBB-1352 Philippine Long Distance Telephone Company BBB-1353 Philip_pine Long Distance Telephone Company - -23-9- .40- BBB-1354 Phil!ppine Long Distance Telephone Company - - - - - -2-3-9-.-4-0- BBB-1355 Philippine Long Distance Telephone Company__ -------- -- ---2-3-9-.-4-0- BBB-1356 Philippine Long Distance Telephone Company 239.40 .... ~-- ----------- BBB-1357 Philippine Long Distance Telephone Company BBB-1358 Philippine Long Distance Telephone Company 239.40 BBB-1359 Philippine Long Distance Telephone Company Philippine l-ong Distance Telephon~ Compal}y ~ ~ ------~------ Philippine Long Distance Telephone Company__ Philippine Long Distance Telephone Company 239.40 Philippine Long Distance Telephone ComQ.C'!_n_y Philippine Long Distance Telephone Company Subtotal -~~ ~~3,45~~~!_ - - - - ~----- ---~-- - - ~~----~~~~~ ~--- --~-1,146.5Q_ 957.60 ~-~~---c- _ _12,980.00 71,632.86 �~ �-�-- __ ~Z,QOO.OO_ - ~ ~~Zt469,QL 321.42 239.40 --�- - - - -2-3-9.-40- - - - - - - - -3-2-1- -.4-2- - -~ ~- -~ 239.40 ~~ --�-~-- 239.40 ----~--- 239.40 239.40 -�-- --~----~ 239.40 --��-�--~ - - r--~� ~ �~~-~~ 239.40 239.40 73,014.09 - - - -2-3-9-.4-0- 239.40 -�-��--~-~---� 239.40 �--�---- -- - � - -1-6-0.-7-1- 160.95 ~-~---~ ~~ -----1�6-0-.8--3- --�--2-�3-9-.-4-0�- 239.40 --239.40 ----�-- �----� 239.40 ~~-- t--~-~-~-----~ � � - - � ~- 217.68 -----~ -~ ~ _87L~~2.80 239.40

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD � � - - - - - - - �------ - - - - - - - -- -versus- COMMISSIONER OF INTERNAL REVENUE -�-.. -~-- - -------- . --- CTA CASE NOS. 8510l 8546 & 8595 ---- --------------------- ADDITIONAL DISALLOWED INPUT VAT - - - - - - - - - - -~--~--- PER THE COURT'S FURTHER VERIFICATION - ---- - - - - ------ Exhibit ~plier --------�- ------- ~ - - - - - - - - ---------- ----- -- Disallowed Inp~tY~!__ ___ BBB-1360 --,------- .. ------------ BBB-1361 BBB-1362 Philippine Long Distance Telephone Co~_y______________ 239.40 BBB-1363 BBB-1364 -----------~----- BBB-1365 BBB-1366 Ph_l!!QQLne Lo!'l_g__Qjstance Telephone Compan_y__ ---- - - -2-3-9.-40- BBB-1367 BBB-1368 Philippine Long Distance Telephone Company___~ . -----2--3-9-.-4-0-- BBB-1369 BBB-1370 - - - - ---------~ BBB-1371 Philippine Long Distance Telephone Company - - - - -2-3-9-.-4-0- BBB-1372 BBB-1373 Philippine Long__Qjstance Telephone Compan__y_ 239.40 --- ---~- - - - - - - - - - - BBB-1374 Philippine Long Djstance Telephone Col!)~ny 239.40 --- ----- - - - - - - BBB-1375 BBB-1376 Philippine Long Distance Telephone Compa'!i_____ ------- - -2-39-.4-0- BBB-1377 BBB-1378 Philippine Long Distance Telephone Company 239.40 BBB-1379 BBB-1380 Philippine Long Distance Telephone Company - - - 23- 9.4- 0 BBB-1381 BBB-1382 Philippine Long Distance Telephone Company ---- - - - - -23-9-.4-0- BBB-1383 BBB-1384 PhiliPPine Long Distance Telephone Com~ - - - - - - - -2-3-9-.4- 0- - 4th Quarter - 2010 Phil!.lm!!!e Long Distance Telephone Company - - ~------ 239.40 --- - -----~---- BBB-2211 BBB-2212 Philippine Long Distance Telephone Com~y - - - - -1-60-.-7-1- BBB-2213 BBB-2214 Philippine Long Distance Telephone Company_____ ------ ��,~23]f! BBB-2215 BBB-2216 Philippine Long Distance Telephone Company -- -- --- -----2-3-9-.-4-0- BBB-2217 BBB-2218 Philjppine Long Distance Telephone Company___ - 160.71 - - - - ------- -~- BBB-2219 BBB-2220 Philippine Long Distance Telephone Company -- --~---- _ _______�~1�7.3�__ BBB-2221 BBB-2222 Philippine long Distance Telephone Company ---- 239.40 - - - - - - -~ -~--- BBB-2223 ----- BBB-2224 BBB-2225 Philippine Long Distance Telephone Company - ~--- --~---~~~'~Q__ BBB-2226 BBB-2227 PhiliQpine Long Distance Telephone Company -~ BBB-2228 ---- - - - - -2-3-9-.4-0- BBB-2229 Philj.PQ]_ne Long Distance Telephone Company 239.40 BBB-2230 BBB-2231 Phii!PP_jne Long_Qistance Telephone Com~ ____jl_4t2_Z!. 73- BBB-2232 BBB-2233 Philj_ppine Long Distance Telephone Col'!l~L___ r---------� 160.71 BBB-2234 Philippine Long Distance Telephone Company __ 64,26!)1 BBB-2235 BBB-2236 Phl!!_ppine Long Distance Telephone Com~y 160.71 BBB-2237 BBB-2238 --------- Subtotal 61~~~~~~~- BBB-2239 BBB-2240 I I BBB-2241 --------------------- BBB-2242 BBB-2243 , - - - - - - - - - - - - - -1 - - - - - - ------------- BBB-2244 Philippine Long Distance Telephone Company 718.20 --- ~-------- BBB-2245 - - --------- BBB-2246 Philippine Long Distance Telephone Company 217.68 BBB-2247 - - r----- -- ---------~--~- BBB-2248 Philippine Long Distance Telephone Compaf!y_ -- t-------- -- ----2-3--9-.-4-0- Philippine Long Distance Telephone Company 239.40 - - - - - - - - - - - - - - - - - - - - - - Philippine Long Distance Teleptlone Company - - - ---�--� -- -� -2-3-9-.-4-0- Philippine Long Distance Telephone Company 239.40 -~---- Philjpj)ine Long Distance Telephone Company ---- - - - 4-3-5.-36- PhlliQ.P)!1e Long Distance Telephone Company -2-3-9-.4-0- Philippine Long Distance Telephone Company ---�--- �-�--2-3-9-.4-0- Phil!~ Long Distance Telephone Company 239.40 - - ----------~-- Philippine Long Distance Telephone Company !~~2~Q~QQ__ ---- Philippine Long Distance Telephone Company____ -- - - - - -2-1-5- .-5-9- 478.80 Philj_ppine Long Distance Telephone Company --- - - - - - - - - ----~- Philippine Long Distance Telephone Company -- - - - - - _l9l98Q~QQ__ Philippine Long Distance Telephone Company - - - � - � - - - - - � -1-5-1-.0-9- Philippine Long Distance Telephone Company - - - - - - - - - - - - - - - - - - - - --~?,000.00. Philippine Long Distance Telephone Company --- - - - . ~~,186,~�- Philippine Long Distance Telephone Company -------- 239.40 -------------- Philippine Long Distance Telephone Company 239.40 -------------- Philippine Long Distance Telephone Company - - - - - - -2-3-9- .-4-0- Philippine Long Distance Telephone Company -------��--- -2-3--9-.4--0- Philippine Long Distance Telephone Comp_any 239.40 ---�----� Philippine Long Distance Telephone Company - - - - - -2- 3- -9-.4-0- Philippine Long Distance Telephone Company - - - - - -2-3-9-.-4-0- Phi!lp_pjne Long Distance Telephone Co~~ 1-------- ... �,12Q~OO _ Philippine Long Distance Telephof!e Company 217.68 Philippine Long Distance Tel~hone Company - 23- 9.4- 0 Philippine Long Distance Telephone Company - - - -2-3-9.-40- Philippine Long Distance Telephone Com~y -----�- 239.40 Philippine Long Distance Telephone Com~---_ f------ - ---- ----2-3--9-.-4-0-- ----- - - - - �--n~AO Philippine Long Distance Telephone Compa11_y_ Philippine Long Distance Telephone Company 1--- ---~---- 217.68 --------- Philippine Long Distance Telephone_Com[>~--- - - - - - - - - - - _____ ____�)20.00 Philj.PP!!:!e Long Distance Telephone Compa!!y___ ---�� - fj,gQ.QQ_ Philippine Long Distance Tele[>hon~ Com~ � � 239.40 Philippine Long Distance Telephone Compa!!y____ _ n9~4o -��- - - - - - - - - - - Philippine Long Distance Telephone Company -- ---2-3-9-.-4-0-- Philippine Long Distance Telephone Company 389.38

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD - -------~- -versus- COMMISSIONER OF INTERNAL REVENUE .. - ~-~~- --------- CTA CASE NOS. 851~8546 & 8595 � - - - - - --~-- � - � - - - - - - � � --- ---------- .. --- ADDITIONAL DISALLOWED IN~UT VAT - - - - - - - - - - - - - - - - - - - - - - - ---- ---- PER THE COURT'S FURTHER VERIFICATION ---------- - - - - - - - - - - ��--� ------------- - - - - - - - - - - � --------�----~------- Disallowed Exhibit I - Su~~l~er In~~tYAT_ ___ - - - � - - �-~~-�-,----- - -�-------- ---------------- BBB-2249 Phi]jppine Long Distance Telephone Co!!1~!!'i BBB-2250 239.40 - - - - - - - ----- ---~------- BBB-2251 PhiliQpine Lo!l_g Distance Te~P!:!Q!!~ Comp'!D_y____ _ --� -- -----� -2-39-.-4-0- 239.40 PhilipQlne Long Di~!'lce Jelephone Company -----~------ BBB-2252 Philippine Long Distance Telephone Cof'!l~!l_Y___~ - - - - - - - - ------- -�- -- ~4,~�!~�� BBB-2253 Phj]ippine Long Distance Telephone Company____~ BBB-2254 -� f------ ___27,QOO.QQ BBB-2255 Philippine Long Distance T~~one Compal'!~- - - � - � - - - - - � - - - - - -------3--4-8-.-5-6- BBB-2256 Plill!QP!_ne Long Distance Telephol')e Com~-----r-- 239.40 BBB-2257 BBB-2258 --- ------------ BBB-2259 BBB-2260 Philippine Long Distal')ce Telephone Company -~ 317.08 BBB-2261 -��----�-- � - - - --~----- 888-2262 348.56 -~ BBB-2263 Philippifle Long Distance Telephone Company BBB-2264 f - - - - - - ~-----~ BBB-2265 Philippine J.:ong Distance Telephone Co~---- -----------. ~- f--~-- ------- -1-92-.1-7- Philippine Long Distance T~I!!Qhone Compal!'f~~-- - - - - -3-1-7-.0-8- ~-- Philippine LOf"!9. Distance Telephone Company �--- r------ -------2-3-9-.-4-0-- Philippine Long Distance Telephone Comf>~f!'i_______ - - - - - ------- ---------1--3-7-.-0-8-- Philippine Long Distance Telephone Co'!!~ny - _!!3,858._!!~ Phili.Pf>!!lE! ,Long Distance Telephone Com~ny � - - - ~- ------- - - - -'2-1-7.-6-8 P~H!QQine Long Dista!'lce TeleQhone Comp~y___ ��-----=~=~=~~- --~�~~~~~~[ Philippine Long Distance Telephone Company____ ~- BBB-2266 - Philippine LOI!Q Distance Telephone Company_____u_ - - - � ��--�- --~~- 217.68 BBB-2267 BBB-2268 Philippine Long_Qistance Telephone Company - - -1-60-.7-1- BBB-2269 BBB-2270 Phi!iP.Pjne Long Distance Telephone Company 239.40 - - - - - - -------~--�- Philippine Lon_g Distance Tel~one Company �-- r--- ------- 239.40 --~---- PhilipP!_ne Long Distance Telephone Company -~- 239.40 ~----- BBB-2271 Philippine Long Distance Telephone Company 317.08 �- --�--�------- BBB-2272 - -~j]!Pf>ine Long D!stance Telef>hone Company 63, !1 Z.Q�__ --- - - - - � - -----~----- 888-2273 Philippine Long Distance Telep~one Company 239.40 - - � � -~-------- - - - - - - - - - ---~--- 888-2274 Philippine Long Distaf1ce Telephof"!e Company ----- 239.40 --~~-------- BBB-2275 Philipf>!ne Long Qistance Telephone Company - - ~- � - - -1--------- 239.40 ---~----- BBB-2276 Philippine Long Distance Telephone Company 239.40 ----------- BBB-2277 Philippine Long Distance Telephone Company ��-f - - - - � - - � - -2-3-9.-40- BBB-2278 Philippine Long Distance Telef>hone Company 239.40 - - - � - --~------- BBB-2279 Philippine Long Distance Telephone Company 239.40 �-------------------- BBB-2280 Philippine Long Distance Telephone Compan_y~-- �---------- ----2--3-9--.4�-0- - BBB-2281 Philippine Long Di~ance TeleQ!:!one Company �- -------2-3-9-.4-0-- - BBB-2282 Philippine Long Distance Telephone Company ---- 239.40 ---------- BBB-2283 Philippine Long Distance Telephone Company 160.71 - - .. - - - - - - - f--~- ---~~--- BBB-2284 Philippine Long Distance _Telephone Company 1----- � � - - - - - ----2-3-9-.-4-0- BBB-2285 Philippine Loflg Distance Telephone Company -� - - -2-3-9-.4-0- 888-2286 Philippine Long Distance Telephone Company 1----- - - - - -23-9-.4-0� BBB-2287 Philippine Long Distance Tele.P_~one Company__ __ --- -���-~-- ----- � - -2-3-9-.4-0- t---~---- BBB-2288 Philippine Long Djstance Telephone Compaf"!y_____._ -- � -2-3-9-.4-0- r---�-----~- ~--- BBB-2289 Philippine Long Distance Telephone Com~---- - - - � - - - - - ------- ��-�� -�2-3-9-.-4-0- BBB-2290 Philippine Long Distance Telephone Company ~------ _ _139..1Q_ BBB-2291 Philippine Long Distance Telephone Company - -- 239.40 -------- --�------- BBB-2292 BBB-2293 Philippine Long Distance Telephone Company - -r-------- - - -2-3.-9.-40- BBB-2294 BBB-2295 Philippine Long Distance Telephone Com~_ - - -2-3-9-.-4-0- BBB-2296 Philippine Long Distance Te!~Q!:!one Company - - - + - - --- t - - - - - _�1t59!,1~ Phili~Long Distance Telephone Company. - - - ----� 217.68 Philjppine Long Distance Telephone Company -�� -- ------~ 239.40 - - - - - - - -------------- BBB-2297 Phijippine Long Distance Telephone Company 239.40 - - - - - - - - - - - BBB-2298 Philippine Long Distance Telephone Company _ 239.40 ~------- - � - - - - - BBB-2299� Philippine ]-ong Distance Telephone Com~ny - - - - - - - - - - ---~---- ------ -23-9-.4-0- BBB-2300 Philip!Jine Long Distance Telephone ComP'!D_y____ 1------�---- __ _n_~4Q_ �~---- ~ BBB-2301 Philippine Lon_g_Distance Tele!JbQne Comp~!'l_y____ ~---- ----- 160.71 -~------- -�------~~-- BBB-2302 Philjppine Long Distance Telephone Com~y . - ------2-3-9-.-4-0- BBB-2303 Philippine Long Distance TeleQ!:!Q!le Company____ 239.40 - � - - - - - - - ~-------- �- BBB-2304 PhilipQl!'le Long Distal'!ce Telephone Com_f)any . _ _ - - - - - - - - - - - - ~-.. - - -23�9-.4-0- 888-2305 Philif>pifle Long Distance Te~one Compaf"!y____ !----�~-~-� - ~39.40 BBB-2306 Philippine long Distance Telephone Com~I'!L__ ---��- -�-�---------� - - � � � � - - - - � � - -23-9-.-4-0- BBB-2307 Philippine Long Distance Telephone Com~ny 239.40 - - � - - - - - �- - � - � - - - - 888-2308 Philippine Long Distance Telepbone Company__ ---- ---2-3-9-.-4-0-� BBB-2309 Philippine Long Distance Te~hone Company_ _��--- !----~---~- 239.40 BBB-2310 PhilipQine Long Dista!'lce Telephone Co~---- -- ~----------54-203~94 -~-----------~------ Philippjne Long Distance Te~hon~ Co~ny BBB-2311 __ t--- - - - . -�---�--2-3-9-.4--0- BBB-2312 Philippine Long Distance Te!~phone Com~!!Y___ __ - - - - - - - - - - - - -2-3-9- .-4-0- BBB-2313 PhiljPQine Long_Distance Telepho11e Company__ 239.40 � - - -�- - - - - - - --~~---- ~~------ 888-2314 Philippine Lonq Distance Telephone Company 239.40

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ------�� --------- -�- ------ - - ---- -versus- COMMISSIONER OF INTERNAL REVENUE -------��-- CTA CASE NOS. 8510.( 8546 & 8595 ------------ ADDITIONAL DISALLOWED INPUT VAT -- -------------- _____ ._ PER THE COURT'S FURTHER VERIFICATION - -~----------- ---- . - ----- �- -------. -- ------------------------- Disallowed Exhibit Su~&iller_ -- _ _!!!~~tY~I. _____ BBB-2315 PhilipQi_ne Lo~ Distance Te!~hone Com_Q~my --------- Philippine Long Distance Telephone Company - - -2-39-.4-0- Philipp!ne Lol}g Distar~ce TeleP!:!one Company ------- Philippine Long Distance Tel~hone Company BBB-2316 PhilipQine Lol')g Distance Telephone Company - -2-3-9- .-4-0- Philippine Long Distance Telep_hone Compa!:!Y________ -- BBB-2317 Philippine Long Distance Telephone Com~ 239.40 - - - - - - - - - - ------------ Philippine Long Distance Telephone Company BBB-2318 Philippine Long Distance Telephone Company 239.40 - - - - - --- - - - - - - - ---~-------� Philippine Long Distance Telephone Company BBB-2319 -- ------ - - - -1-6-0-.-7-1- BBB-2320 - - -2-3-9-.-4-0- BBB-2321 -- - - - - _ ~1L508.62 BBB-2322 ---- __27,QOO.QQ BBB-2323 � - - - -19-0-.-0-9- BBB-2324 ____ p,OOO.OQ_ BBB-2325 Philippine Long Distance Telephone Company___ 24,480.00 - Philippine Long Distance Telephone Com~y BBB-2326 Philippine-Long Distance Telephone Company ... - - - -16-0-.7-1- Philippine Long Distance Telephone Company_ BBB-2327 Philippine Long Distance Telephone Compar)y_ - -2-3-9-.-4-0- BBB-2328 PhiliPP!!!e Long Distance Telephone Company -r------- .... ____2_3_9_.4__0_ Philippine Long Distance Telephone Company BBB-2329 Philippine Lol}g_ Distance Telephone Company ---2-3--9-.-4-0-- Phili!)pine Long Distance Telephone Company 1- BBB-2330 Philippine Long Distance Telephone Co~ny_ -------- .. -----2-3-9-.4-0- BBB-2331 Philippine Long Distance Telephone Com~y_ 239.40 ~------- -------------------~-- BBB-2332 - - - - - - - -2-3-9-.4-0� BBB-2333 239.40 --- ------~-- BBB-2334 - - -2-3-9.-4-0- BBB-2335 _57,582~00 BBB-2336 Philippine Long Distance Telephone Company -- 239.40 BBB-2337 Philippine Long D!stance Telephone Company -- -- - - - - -2-3-9.-4-0- Philippine Long Distance Telephone Company - - - - - -2-3-9-.-4-0- BBB-2338 Philippine Long Distance Telephone Company - - - - -2-39-.-4-0- BBB-2339 BBB-2340 Philippine Long Distance Telephone Company -----223399:.4400 Philippine Long Distance Telephone Company -�-------- BBB-2341 BBB-2342 Philip!Jine Long Distance Telephone Comj)any - - - - -23-9-.4-0- BBB-2343 Philipj)ine Long Distance Telephone Comj)any - - - - -1-60-.7-1- BBB-2344 Philjppine Long Distance Telephone Comj)any 217.68 BBB-2345 Philippine Long Distance Telephone Company ---239~40 ------- BBB-2346 Philippine Long Distance Telephone Company - 2- -3-9-.4- -0� -- BBB-2347 Philippine Lol')g Distance Telephone Company �--~~- . ~-- 239.40 -~--- BBB-2348 Philippine Long Distance Telephone Company -- - - - - - - - - - - - - - �---------- - - -2-1-7-.6-8- BBB-2349 Philippine Long Distance Telephone Company �---- 239.40 ---------~ BBB-2350 Philippine Long Distance Telephone Company____ 239.40 ----~-- BBB-2351 Phili!Jpine Long_Qistance Telephone Company - � -2-3-9-.4-0- BBB-2352 Philippine Long Distance Telephone Com_pany - .. -�- 239.40 �--~---� Philjppine Long Distal')ce Telep_hone Com~I}Y____ _ _ BBB-2353 239.40 � - - --~--------- BBB-2354 PhJ!lppine Lol')g_Qistan~~_TelephQ_r}~_Col'!!pany -- - - - - - - - - - - - - � - - - - - - � --�-� - - -2-3-9-.4-0- ---r _ Subt~~ f--- - - ___6_3_8[ 4_3_3_._5=3-- ---- -----�-�-~ �-� -��-- --------- -�-- 4) Input VAT indicated on the VAT official receipts supporting domestic purchases of services is lower than the inJ!Ut VAT claim ��------ ---------- ----- 2nd Quarter - 2010 - - - - - - - - - - - - � - - .. ---~ Per Official --�--��--- -----. Per Claim ReceiJ!! --------��------- 15 132.00 BBB-129 Career Man~ement Consulting 17 160.00 ----~,Q28.QQ_ BBB-130 BBB-132 Career Management Consulting 16 650.00 15 439.09 ___ !,~!Q..2L BBB-133 BBB-144 Career Management Consulting __ __!1_590.00 111983.90 __ JL60�JQ_ BBB-209 Career Mana~ment Co!l~ultin_g__ r------- 17 160.00 BBB-211 15 132.00 _ _1,Q2RQQ_ BBB-230 BBB-325 Colliers International Phili[lpines 101181.26 482.14 -- _21�~~:!~ BBB-422 BBB-442 DHL Ex[lress Phils Corp. 1266.60 37.20 r---------- ____!!229,1Q_ DHL Express Phils CorL_____ 6 185.40 67.20 _ _ 6111�1Q_ DHL ExiJ!'ess Phils Cofp. 1 883.59 351.63 ------ ___!,531.96- FTL Hotels Inc. 11,807.35 9 218.06- .11~89.~2 Lantro Phils Inc. _______ ~-- 2,393.25 16,0369-85--..-82--86=-- -- - -- - __ 11994J?_ --- ___!1_141~1_ Manila Bulletin Publishing Com. 29 209.50 - Subtotal 127{486.95 84,307.36 __1~179,~ -� ~ ----------- --- ---------- -~--- --- ------------ -���----- --- -------�-� - - - - - �-�

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ------ -versus- COMMISSIONER OF INTERNAL REVENUE CTA CASE NOS. 8510l 8546 & 8595 -�---�� . --- ADDffiONAL DISALLOWED INPUT VAT PER THE COURT'S FURTHER VERIFICATION -- - ---�- -~-- - - - - - -------- �------ Exhibit Su~~lier ----------- -- ---~ ----- Disallowed l!!j!Ut V~_!_ __ --- -------- --------- --� 3rd Quarter- 2010 --~--------- Per Official Per Claim Receipt --- --�----~--- BBB-826 Arbetel Construction & Tradi!!g___ 29,854.89 5 473.39 ---- 24,381.50 BBB-878 BBB-994 Benster Commercial Apartment 156 402.42 - 136,644.42 19,758.0Q BBB-998 BBB-1019 Davies Energ'i_ Systems Inc. 21875.08 2,540.04 -- - - -33-5.-04- BBB-1020 BBB-1021 Davies Ener~ystems Inc. 2 875.08 2 540.04 - -3-35-.04- BBB-1022 BBB-1027 DHL Ex_Qress Phils Cor~. 1,261.00 259.00 1,002.00 BBB-1029 BBB-1032 DHL Ex~ress Phils Corp. 814.60 198.25 616.35 BBB-1034 BBB-1037 DHL Ex~ress Phils Corp. 974.60 206.46 - - -7-68-.1-4- BBB-1038 586.00 ______ 1,03~.60 BBB-1093 DHL Ex~ress Phils Cor~. 1,621.60 BBB-1094 BBB-1095 � DHL Express Phils Corp. 1648.60 33.60 ___ ~11 ~15.QQ BBB-1096 33.60 1,003.00 BBB-1097 DHL Ex~ress Phils Corp. 1,036.60 BBB-1104 BBB-1309 DHL Express Phils Cor~. 6 004.02 5,896.93 107.09 DHL Express Phils Corp. 2 365.27 2 322.98 42.29 3,876.20 DHL Express Phils Corp. 3,946.60 2,292.00 ----~---- DHL Express Phils Cor~. 2 334.29 -�-��� - - - - - -7-0-.4�0- 42.29 Facilities Managers Inc. 3 462.87 2,308.40 _!l154.4Z_ Facilities Managers Inc. ~30.96 5,820.19 2,910.7? Facilities Managers Inc. � 148 784.89 99 282.27 __19,502.��_ Facilities Managers Inc. 97,724.22 65 144.45 _ _l2,579.7Z_ Facilities Managers Inc. 5 507.94 3 671.68 ____ !,836.2� FMR Corporation 1 692.86 1662.63 - - - - - - 3-0- .23- MGE UPS Sy~ems Philip~ines !~ - 137,100.00 134 651.78 f - - - � ----~,448.22 Subto~L ~---~7,0:!~ 475l444.31 141,~z~o8_ 4th Quarter - 2010 --- -Per Official ------- �- ------- Per Claim Receipt -- BBB-1933 Bigfish Restaurant Concepts Inc. 1,339.29 1 229.50 BBB-1934 Bigfish Restaurant Conce~ts Inc. - - - - -10-9-.7-9- BBB-1976 DHL Express Phils Corp. 482.14 442.62 39.52 BBB-1977 DHL Express Phils corp. BBB-1978 DHL Express Phils Corp. 8,848.44 33.60 - _ ___�,814.84_ BBB-1978 DHL Express Phils Corp. - - - - - - - - - 81-7.-00- BBB-1984 DHL Ex~ress Phils Coq~. 884.20 67.20 BBB-2200 -6-7-7.-00- BBB-2206 NoMisnet Education Inc. 1 386.70 709.70 - -7-4-7.-00- BBB-2377 Ka Oi (Phils) Int'l Inc. Prime MafiPOWer Resources 780.60 33.60 3282.45 268.58 -----~Q_�t~'L Subtotal �- 75.71 3,851.03 362.88 17ls3o.z~- 19 500.00 - 17,195.46 4 239.65 4 163.94 12,096.00 11 733.12 53 408.05 35 877.32 - - - - r-----~- - - - - - - - - - - 5) Input VAT on domestic purchase of services supported by VAT official receipt dated March 30t 2010, which is outside the period of claim ------ .__ 2nd Quarter - 2010 � � - r------ --------- BBB-195 Delfin J. Wenceslao Jr. - - --~ �---------;c- 156,142.Q~ Subtot~L _____ 156,142.08_ -- -- ----------�- 6) Amount separtely indicated as VAT in the official receipts supporting domestic ------- - - - - --- ---� �------ ~urchases of services actually pertains to expanded withholding tax ---- 2nd Quarter - 2010 ------------- BBB-426 Leaves & Braf1ches Enter~rises ------ 13,869.64 BBB-427 Leaves & Branches Enter~rises 13,869,�'!_ BBB-428 Leaves & Branches Enterprises . JJ,869.64- . 29,209.~ BBB-442 Manila Bulletin Publishing Corp. 9,025.20 BBB-443 Manila Peninsula Hotel Inc. BBB-458 MGE Systems Phili~pines Inc. -- 33,600.00- BBB-459 MGE Systems Philippines Inc. 33,600.00 BBB-477 People's Inde~endent Media Inc. 19,420.56 - -1---~bto~~ ____!~~~64.1~- - ---------

ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD -- - -------- -versus- COMMISSIONER OF INTERNAL REVENUE - - � - - - - - - - ----- CTA CASE NOS. 8510, 8546 & 8595 ------ -------- --- ADDITIONAL DISALLOWED INPUT VAT - - -------- PER THE COURT'S FURTHER VERIFICATION -- - -- - - -�- ------ --- �-- ------- --- - - � - - - - - � - ---- - ---------------- ~lier Disallowed Exhibit __ _I!!~ut '!~L __ ___ r------- -~ -----~~------ 3rd Quarter - 2010 - - - - - ~~-------------~- BBB-839 Autohome Business Solutions Inc. - 1~1~~~Q_ BBB-840 Autohome Business Solutions Inc. ------ _1tl79.6l_ BBB-841 Autohome Business Solutions Inc. BBB-876 Benchmark Consulting Co. �---" BBB-877 Benchmark Consulting Co. BBB-905 Cedorada Glass & Aluminum c------------121371 &Z__ f----~--- --~ZJ1_ ---~---- --~-------- - -f----~- __ jQ,_@_Q,OO_ 11392.86. BBB-1125 Full Circle Communications Inc. -~1400.00 1- BBB-1242 International Elevator & Egui~ment ____ 1~14.29 BBB-1243 International Elevator & Equipment - _1~~~!1:~~ BBB-1271 Leaves & Branches Enterprises -- - - -1----- ___ nJlli~,64 BBB-1272 Leaves & Branches Enterprises -- 13~69.64 BBB-1273 M & G Global Ads Inc. 15t!�_Z.46 BBB-1275 M & G Global Ads Inc. - -r---- ___ ~Z1990,�Q_ BBB-1424 Professional Skills Enrichment 19,140,00_ --- Su~~ -~---~~PO~~~ 4th Quarter- 2010 --r-------- BBB-1946 Cedorada Glass & Aluminum ------- --c- BBB-1948 Cedorada Glass & Aluminum -- !~~!!~,71 Jr�Z!~- BBB-2171 Leaves & Branches Enterprises 131~69.64_ BBB-2172 Leaves & Branches Enterprises - - __ 13,869.64- BBB-2173 Leaves & Branches Enterprises - - -3-2-1-.4-3- BBB-2174 Leaves & Branches Enterprises ��-- __!lt869.�1__ BBB-2175 Leaves & Branches Enterprises �����-- 42.86 BBB-2177 M & G Global Ads Inc. ---~~-- 214.29 BBB-2178 M & G Global Ads Inc. --!---- 642.87 BBB-2179 BBB-2180 M & G Global Ads Inc. --�-----~~- BBB-2181 BBB-2182 M & G Global Ads Inc. - -2-1-4-.-2-9- BBB-2184 - - - - - - - -7-5-2-.6- 8- - BBB-2186 � Makati Shangri-La Hotel BBB-2188 7193~QQ_ BBB-2387 BBB-2388.1 Makati Shangri-La Hotel --- --- ~~_!~~00 BBB-2388.2 Makati Shangri-La Hotel BBB-2389 -r------------ __121Q,QQ BBB-2390 Makati Shangri-La Hotel BBB-2391 --- ~~OO,QQ_ BBB-2392 Makati Shangri-La Hotel BBB-2393 ____ __1120.00 BBB-2394 Professional Skills Enrichment __�1QQQ,00 _ - - f---------__!~~~�Q,QQ_ Professional Skills Enrichment __ _ll,920.00- Professional Skills Enrichment Professional Skills Enrichment __ !_!L4�0.00 Professional Skills Enrichment -- --- PSEI Firesafety System 19114Q,QQ_ PSEI Firesafety System - --- ~~~~60.QQ_ _!1dZ2.00 PSEI Firesafety System --~~196Q.OO _ PSEI Firesafe!)l S_y_stem !t560.00_ Subtotal 1--~--- 24~04.4!!_ ----~--~ - -1------ Total - ------------ 17,560,443.36