CTA Case No. 6046 (Decision)

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY MERCURY DRUG CORPORATION, C.T.A. CASE NO. 6046 Petitioner, -versus- COMMISSIONER OF INTERNAL P r o mul ga t ed: REVENUE, JUN0]2~ Respondent. ~ ~'\ X- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X DECISION This case involves a claim for refund/tax credit in the amount of P 127,468,444.00 allegedly representing overpaid income tax for taxable year 1997 due to the erroneous issuance of Revenue Regulations No. 2-94 treating the 20% sales discounts granted to qualified senior citizens under Republic Act No. 7432 as deductions from gross income instead of as tax credit. The facts are as follows : Petitioner is a domestic corporation organized and existing under the laws of the Philippines with principal office address at No. 7 Mercury Avenue, Bagumbayan, Quezon City. It is a retailer of medicines and other pharmaceutical products and operates several drugstores nationwide under the name and style of "Mercury Drug" and as such the drugstores are duly licensed to operate by the Bureau ofFood and Drugs, the Bureau of Internal Revenue and the local government units where the drugstores are located (pars. 1-2, Joint Stipulation ofFacts).

DECISION C.T.A. CASE NO. 6046 Page 2 Petitioner alleged that during the year 1997, it granted 20% sales discounts in the total amount of P196,105,299.00 to qualified senior citizens on their purchases of medicines, in compliance with Section 4(a) of Republic Act No. 7432, otherwise known as " An Act to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and for Other Purposes," which provides: "SECTION 4. Privileges for the Senior Citizens. - The seruor citizens shall be entitled to the following : a) the grant of twenty percent (20%) discount from all establishments relative to utilization of transportation services, hotels and similar lodging establishments, restaurants and recreation centers and purchase of medicines anywhere in the country: Provided, That private establishments may claim the cost as tax credit" . In its 1997 income tax return filed on April 15, 1998 (Exhibit B), petitioner averred that it was forced to claim the 20% sales discounts to seruor citizens of P196,105,299.00 as deduction from its gross income pursuant to the following provisions of Section 2(i) of Revenue Regulations No . 2-94, which implements Section 4(a) ofR. A. No. 7432: "i. Tax Credit - refers to the amount representing the 20% discount granted to a qualified senior citizen by all establishments relative to their utilization of transportation services, hotels and similar lodging establishments, restaurants, drugstores, recreation centers, theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement, which discount shall be deducted by the said establishments from their gross income for income tax purposes and from their gross sales for value-added tax and other percentage tax purposes." However, it is petitioner' s view that Section 2(i) of Revenue Regulations No. 2-94 is erroneous considering that Section 4(a) ofR.A. No. 7432 clearly provides that "the cost

DECISION C.T.A. CASE NO. 6046 Page 3 of the 20% sales discounts to senior citizens may be claimed as tax credit" and not as mere deductions from gross income. Thus, in its administrative claim for refund filed on March 19, 1999 (Exhibit F), petitioner computed its alleged 1997 income tax overpayment as follows : Net Sales p 18,112,491 ,970.00 Add : 20% Sales Discounts to Senior Citizens 196,105.299.00 Gross Sales p 18,308,597,269.00 Less: Cost of Sales Merchandise inventory, beginning p 3,374,706,213 .00 Purchases 15.364,029.928.00 Total merchandise available for sale P18, 738,736,141 .00 Less: Merchandise inventory, end 3,276,830,603.00 15,461 ,905,538.00 Gross Profit p 2,846 ,691 ,731.00 Add : Miscellaneous Income 162.179,905.00 Total Income p 3,008,871 ,636.00 Less: Operating Expenses 2,415,953,144.00 Net Income before Income Tax p 592,918,492.00 Less: Income subjected to final tax 74,937,557.00 Net Taxable Income p 517 980 935 00 Income Tax Due p 181 ,293,327.00 Less: 1.) Tax Credit (20% Sales Discounts to Senior Citizens) p 196,105,299.00 2.) Income Tax Actually Paid 112.656.472.00 308,761,771.00 Income Tax Refundable p 127 468 444 00 There being no action on the request for refund/tax credit on the part of the respondent, petitioner filed the instant Petition on April 3, 2000 well within the two-year prescriptive period provided for under Section 230 [now 229] of the Tax Code. Respondent, in his Answer filed on May 25, 2000, advanced by way of Special and Affirmative Defenses that: "4.) In an action for refund, the taxpayer has the burden to show that the taxes paid were erroneously or illegally collected and failure to do so is fatal to the action; and

DECISION C.T.A. CASE NO. 6046 Page 4 5.) Claims for tax refund are strictly construed against the taxpayer. Petitioner has no cause of action." In its memorandum, petitioner asserted that the respondent's definition of the term "tax credit" in paragraph (i) of Revenue Regulations No. 2-94 is contrary to Section 4, paragraph (a) of Republic Act No. 7432; that the intent of Congress is to treat the sales discounts granted to senior citizens as tax credit instead of mere deductions from gross income and that Sec. 2, par. (i) of Revenue Regulations No . 2-94 is a mere implementing administrative regulation and cannot modify, alter or amend the clear mandate of Section 4 ofRepublic Act No. 7432 which it seeks to implement. Respondent, on his part, argued that the provision under Republic Act No. 7432 which states that the 20% sales discounts on purchases of medicines by senior citizens be treated as a tax credit is a misnomer as it runs counter to the solemn duty of the government to collect taxes. Respondent further contended that the legal provision in question (Sec. 4 of RA 7432) employs the word "may" in the clause "PROVIDED, that private establishments may claim the cost as tax credit" implying that the availability of the remedy of tax credit is not absolute and mandatory, it does not confer an absolute right on the taxpayer to avail of the tax credit scheme if it so chooses neither does it impose a duty on the part of the government to sit back and allow an important facet of tax collection to be at the sole control and discretion of the taxpayer (citing BIR Ruling 067-95 dated April 11 , 1995). Lastly, respondent maintains that in Statutory Construction, in cases of ambiguities, the principle that the contemporaneous construction of a statute given by executive officers of the government whose duty is to execute it, is entitled to great respect and should ordinarily control the construction.

DECISION C.T.A. CASE NO. 6046 Page 5 As jointly stipulated by the parties, the issues We are tasked to resolve are: 1. Whether the 20% sales discounts granted to senior citizens on their purchases of medicines should be treated as tax credit deductible from the tax due as provided under R.A. No. 7432 or merely as deductions from gross income as provided under Revenue Regulations No. 2-94; 2. Whether or not petitioner actually granted a total amount of "ONE HUNDRED NINETY SIX MJLLION ONE HUNDRED FIVE THOUSAND TWO HUNDRED AND NINETY NINE PESOS (P196, 105,299.00) sales discounts to senior citizens on their purchases of medicines in the year 1997; and 3. Whether or not petitioner is entitled to a tax credit/refund in the amount of ONE HUNDRED TWENTY SEVEN MJLLION FOUR HUNDRED SIXTY EIGHT THOUSAND FOUR HUNDRED FORTY FOUR PESOS (P 127,468,444.00). We find for the petitioner. Time and again, this Court has consistently held that the 20% sales discounts granted to qualified senior citizens should be treated as tax credit and not as mere deductions from gross income. In the case of Sto. Rosario Drug Corporation vs. Commissioner of Internal Revenue, CTA Case No. 5367, promulgated on February 16, 1998, We elucidated, thus : "The provision of Section 4 of R.A. 7432 is crystal clear - the 20% discounts granted to qualified senior citizens may be claimed as tax credit. And as a settled rule of statutory construction, when the language of the law is clear and unequivocal, the law must be taken to mean exactly what it says (Marin vs. Nacianceno, 19 Phil 238). Construction and interpretation come only after it has been demonstrated that the application is impossible or inadequate without them (People vs. Mapa, G.R No. L-22301, August 30, 1967). It is true that the respondent has the power of subordinate legislation effected by her issuance of implementing rules and regulations such as Revenue Regulations No. 2-94 in the case at bar, but the said power, is not

DECISION C.T.A. CASE NO. 6046 Page 6 without limit. The administrative regulation must not be in sharp conflict with the governing statute it seeks to implement (Nestle Philippines, Inc. vs. Court of Appeals, eta/, 203 SCRA 504). Revenue Regulations No . 2-94 gave a new meaning to the phrase "tax credit," interpreting it to mean that the 20% discount granted to qualified senior citizens is an amount deductible from the establishment's gross sales, which is completely contradictory to the literal or widely accepted meaning of the said phrase, as an amount subtracted from an individual ' s or entity' s tax liability to arrive at the total tax liability (Black Law's Dictionary). XXX XXX XXX In view of such apparent discrepancy in the interpretation of the term "tax credit" the provisions of the law under R.A. 7432 should prevail over the subordinate regulation issued by respondent under Revenue Regulations No . 2-94." Further, as correctly pointed out by petitioner in its memorandum (CTA records, pp. 111-112), the deliberations of the Bicameral Conference Committee Meeting on Social Justice held on February 5, 1992 which finalized the contents ofRepublic Act No . 7432 clearly show that the real intent of the lawmakers was to treat the sales discounts to senior citizens as tax credit rather than as deductions from gross income, thus: "THE CHAIRMAN, (Rep. Unico). By the way, before that ano, about deductions from taxable income. I think we incorporated there a provision na- on the responsibility of the private hospitals and drugstores, hindi ba? SEN. ANGARA. 0 , o. THE CHAIRMAN (Rep. Unico), So, I think we have to put in also a provision here about the deductions from taxable income of that private hospitals, di ba ganon 'yan? REP. AQUINO . Section 11 sa atin ano? THE CHAIRMAN, (Rep. Unico). Puwede na. Yung about the private hospitals. Yung isiningit natin?

DECISION C.T.A. CASE NO. 6046 Page 7 MS. ADVENTO. Singit na po ba 'yung 15% on credit ... (inaudible/did not use microphone). SEN. ANGARA. Hindi pa, hindi pa. THE CHAIRMAN, (Rep. Unico) Ah, ' di pa ba naisama natin? SEN. ANGARA. 0 , o. You want to insert that? THE CHAIRMAN (Rep. Unico). Yung ang proposal ni Senator Shahani, e. SEN. ANGARA. . .. in the case of private hospitals ... they got the grant of 15% discount, provided that, the private hospitals can claim the expense as a tax credit. REP . AQUINO. Yah . . . could be allowed as deductions m the perpetrations of .. . (inaudible) income ... SEN. ANGARA. I-tax credit na lang natin para walang cash-out ano? REP. AQUINO 0. o. tax credit. Tama, Okay. Hospitals ba o lahat ng establishments na covered? THE CHAIRMAN. (Rep. Unico) Sa kuwan lang 'yon. as private hospitals lang . REP . AQUINO. Ano ba 'yung establishments na covered? SEN. ANGARA. Restaurant. . lodging houses. recreation centers. REP . AQUINO. All establishments covered siguro? SEN. ANGARA. From all establishments. Alisin na natin ' yung kuwan kung ganon. Can we go back to Section 4 ha? REP. AQUINO. Oho. SEN. ANGARA. Letter A To capture that thought. we'll say the grant of 20% discount from all establishments et. cetera. et cetera. provided that said establishments - provided that private establishments may claim the cost as a tax credit. Ganon ba 'yon? REP . AQUINO. Yah.

DECISION C.T.A. CASE NO. 6046 Page 8 SEN. ANGARA. Dahil kung government, they don't need to claim it. THE CHAIRMAN. (Rep. Unico). Tax Credit. SEN. ANGARA. As a tax credit rather than as kuwan - deduction, Okay. REP. AQUINO. Okay. SEN. ANGARA. Sige, Okay. Di. subject to style na lang sa letter A. " (pp. 22-24 underscoring supplied) The Court of Appeals affirmed Our ruling in the following cases: 1. Commissioner ofInternal Revenue vs. Elmas Drug Corporation, CA-G.R. SP No. 49946, promulgated October 19, 1999; 2. Trinity Franchising and Management Corporation vs. Commissioner of Internal Revenue, CA-GR. SP No. 60269, promulgated Apri/4, 2001 ; 3. The Commissioner of Internal Revenue vs. Bicolandia Drug Corporation (formerly known as Elmas Drug Company), CA-G. R. SP No. 62824, promulgated May 3, 2001 ; and 4. Central Luzon Drug Corporation vs. Commissioner of Internal Revenue, CA- G.R. SP No. 60057, promulgatedMay 31, 2001. In the case of Central Luzon Drug Corporation vs. Commissioner of Internal Revenue, supra, the Court of Appeals also ruled that the full amount and not only the cost of the 20% sales discounts to senior citizens should be the basis of the tax credit, to wit : "Lastly, the concept of tax credit as just compensation, leads us to conclude that the term "cost" under Sec. 4(a) ofR.A. 7432 refers to cost of acquisition, not the cost of medicines sold to senior citizens, which was already reduced by 20%. Just compensation is the full and fair equivalent of the property taken from the private owner by the expropriator. It is intended to fully indemnify the owner for the loss sustained. The actual, basis or market value of the property is the standard of just compensation. Among the factors considered are the cost of acquisition of the property, the current value of like properties and its actual or potential uses. Clearly, the cost of

DECISION C.T.A. CASE NO. 6046 Page 9 medicines sold to senior citizens, which is already discounted does not come close to the full and fair equivalent of the property taken. It should not be the basis of the tax credit." Having settled the legal issue, We now determine whether or not petitioner was able to sufficiently prove the factual aspect of its claim for refund . Records reveal that petitioner actually deducted from its 1997 gross sales the amount of P196, 105,299.00 representing 20% sales discounts to senior citizens resulting to a net sales of P 18,112,491 ,970.00. The latter amount is indicated in petitioner' s 1997 audited financial statements as "S A L E S, Net" (Exhibit A-1) and in Section C, Schedule 1 of its 1997 income tax return as "GROSS SALES DURING THE YEAR" (Exhibit B-1a). As a result of said deduction, petitioner paid an income tax due of Pl12,656,472.00 (Exhibits B-e, B-d, B-e, B-2, C, D & E) on taxable income of P321 ,875,636.00. The various cash slips/cash register tape receipts (Pre-marked as Exhibit L with the cash slip numbers as sub-markings) which were summarized in the 1997 monthly Register of Senior Citizens Transactions (Pre-marked as Exhibit M, inclusive of sub- markings) proved that petitioner actually granted 20% sales discounts to qualified senior citizens during the said year. However, not all of the claimed amount ofP196,105,299.00 was duly substantiated by cash slips/cash register tape receipts. As can be seen in the report of the commissioned auditing firm, Vicente E . Reyes and Associates (Exhibit J), there were discrepancies between the claimed discounts reflected in petitioner's 1997 monthly register and the audited discounts with proper supporting documents. There were instances when the claimed amounts exceeded the audited amounts or vice-versa.

DECISION C.T.A. CASE NO. 6046 Page 10 Hence, this Court shall consider only the lesser of the two amounts with proper supporting documents. Thus, out ofthe claimed 20% sales discounts ofP196, 105,299.00 for the year 1997, only the amount of P191 , 198,332.16 was properly substantiated by cash slips or cash register tape receipts (see Annex A for details) . In computing petitioner' s 1997 overpaid income tax, it becomes necessary to add back to petitioner' s net sales of Pl8,112,491 ,970.00 the amount of Pl96,105,299.00 previously deducted from its gross sales since the 20% sales discounts to senior citizens is no longer to be treated as deductions from gross income but rather as tax credit. Consequently, a re-computation of petitioner's 1997 income tax liability using the substantiated amount of P191 ,198,332.16 as allowable tax credit will result to an overpaid income tax ofP122,561 ,477.16, detailed as follows: Net Sales P18,112,491 ,970.00 Add: 20% Sales Discounts to Senior Citizens 196,105,299.00 Gross Sales P18 ,308,597 ,269.00 Less: Cost of Sales Merchandise inventor)', beginning p 3,374,706 ,213 .00 Purchases 15,364.029.928.00 Total merchandise available for sale p 18,738,736,141 .00 Less: Merchandise inventor)', end 3.276,830,603.00 15,461 ,905,538.00 Gross Profit p 2,846,691,731.00 Add : Miscellaneous Income 162,179,905.00 Total Income p 3,008 ,871 ,636.00 Less: Operating Expenses 2.415,953,144.00 Net Income before Income Tax p 592,918,492.00 Less: Income subjected to final tax 74.937,557 .00 Net Taxable Income p 517 980 935 00 Income Tax Due p 181 ,293,327.00 Less: 1.) Tax Credit (20% Sales Discounts to Senior Citizens) P 191 ,198,332.16 2.) Income Tax Actually Paid 112.656,472 .00 303,854,804.16 Income Tax Refundable p 122 561 477 16

DECISION C.T.A. CASE NO. 6046 Page 11 WHEREFORE, in view of all the foregoing, petitioner's claim for tax credit is hereby GRANTED but in the reduced amount of Pl22,561 ,477.16. Respondent Commissioner of Internal Revenue is ORDERED to ISSUE A TAX CREDIT CERTIFICATE in favor of herein petitioner in the amount of ONE HUNDRED TWENTY TWO Mll..LION FIVE HUNDRED SIXTY ONE THOUSAND FOUR HUNDRED SEVENTY SEVEN & 16/100 PESOS (P122,561,477.16) representing overpaid income tax for taxable year 1997. SO ORDERED. L -ts. o~ ERNESTO D. ACOSTA Presiding Judge I CONCUR: <alfUA~.NiCTO?c. C-AS~TA~NE.DAo~.. Associate Judge CERTIFICATION I hereby certifY that the above decision was reached after due consultation with the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution . ~~- ct-v-A_ ERNESTO D. ACOSTA Presiding Judge

ANN EXA MERCURY DRUG CORPORATION -vs- COMMISSIONER OF INTERNAL REVENUE CTA CASE NO. 6046 SCHEDULE OF ALLOWABLE 20% SALES DISCOUNTS TO SENIOR CITIZENS FOR THE YEAR ENDED DECEMBER 31 , 1997 20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Janua ry p 69,191 .06 p 69,093 .05 p 69 ,093 .05 Bam bang Glori etta 114 ,856 .09 115,382 .58 114,856 .09 Kalookan 9th Avenue Cubao Romulo 59 ,245 .26 59 ,427.44 59 ,245 .26 Quiapo Legarda Gastambide 248 ,552.43 246,265 .56 246 ,265 .56 Paco Paz Pasay Taft 180 ,805 .72 181 ,246 .07 180,805 .72 Kalentong General Sangan daa n 31 ,012 .14 29,912 .87 29 ,912 .87 Cubao Aurora Baclaran Quirino 94 ,389 .56 94,367 .92 94 ,367.92 Makati J. P. Rizal Recto Aven ida 70 ,724 .18 72 ,719 .72 70 ,724.18 Magallanes Trabajo 87 ,027 .93 84,560 .00 84 ,560.00 Blum . Avenida Villalobos 62 ,173.57 62 ,306.36 62 ,173.57 Ermita Sto. Cristo 87 ,362 .29 87 ,052.65 87 ,052 .65 Green hills San Juan 61,768 .~ 9 61 ,641.14 61 ,641.14 Pasay Libertad Congressional 116,041 .12 117,182.77 116 ,041.12 Pasig Mutya Cubao Qui rino 47 ,242 .10 49,399 .93 47 ,242.10 Guadalu pe Baclaran Airport 226,469 .23 227,700 .56 226,469 .23 Espana Marikina Concepcion 64,623 .06 64,212 .06 64 ,212 .06 Pasig Mabini Malabon Plaza 101,426 .70 101,448.46 101 ,426.70 Earnshaw Banaue 65 ,695 .99 65 ,531.33 65,531 .33 Cavite Binan Plaza Riza l 102 ,720.04 102 ,973 .96 102 ,720.04 Malolos Plaza Alabang Montill ano 62 ,138.11 62 ,611.67 62 ,138.11 Calamba Crossing Rosario 350 ,843.19 350,935 .08 350,843 .19 Binakayan Mali bay 135,111 .20 145,609 .32 135,111 .20 Central Market Priti l 84,433. 09 82,462.49 82 ,462.49 Sta . Mesa V. Mapa 287 ,641 .82 288 ,006.19 287,641 .82 51 ,241 .22 51 ,260 .87 51 ,241 .22 119 ,564.48 122 ,136.41 119,564.48 73 ,261.75 73 ,591 .90 73 ,261.75 45 ,344.39 45 ,348.61 45 ,344.39 99 ,461.28 99,452 .78 99,452 .78 142 ,229 .?4 143 ,768 .98 142 ,229 .74 110,637 .30 110,652 .80 110 ,637 .30 101 ,491 .80 102,450.87 101,491 .80 27 ,625 .23 27 ,734.75 27 ,625.23 128 ,96 8 .36 122 ,960 .52 122 ,96 0.52 117,021 .60 107 ,195 .23 107 ,195 .23 65 ,5 15.83 68,625 .86 65 ,515 .83 66,301 .42 66 ,123 .58 66 ,123 .58 68 ,126.32 67 ,824.48 67 ,824.48 59,427 .26 59 ,188.75 59 ,188.75 36 ,843 .11 36 ,959 .82 36 ,843.11 121 ,578.73 125,255 .79 121 ,578 .73 71,434.62 77 ,275.77 71,434 .62 55 ,533.21 55 ,532 .60 55 ,532 .60 45,774 .03 47 ,894.44 4 5,774 .03 66 ,704 .52 66 ,8 14 .06 66 ,704.52 l(qVf

20% Sales Discounts to Senior Citizens Per CPA Per Registe r Report Bran c h (Pre-marked Exh M) (Exhibit J ) Allowable Marikina dela Paz 102,392 .29 103,101 .88 102,392 .29 Murphy 52 ,534.45 52 ,365 .90 52 ,365 .90 Del Monte 58 ,706.53 62 ,919 .90 58,706 .53 Nepa Q. Mart 79 ,080.69 79 ,139 .32 79 ,080 .69 North bay 25 ,572 .99 25 ,572 .99 25 ,572 .99 Paco Pedro Gil Shoppesville 103,623 .38 100,841 .01 100,841 .01 Quiapo R. Hidalgo 205 ,280.67 208 ,279.83 205 ,280 .67 Kalookan Monumento Anti polo 45 ,080.24 45,059 .50 45 ,059 .50 San Pedro 93 ,034.39 92 ,994.27 92 ,994.27 Park Square I 49 ,355 .05 54 ,114 .39 49 ,355 .05 Novaliches Plaza 46 ,834.36 109,896 .06 46 ,834 .36 Retiro 65 ,957.49 68,075 .10 65 ,957.49 Kalookan 11th Ave. Meycauyan Plaza 744 .87 264,671 .38 261 ,800 .63 Sta. Ana 261 ,800 .63 75,073 .26 74 ,781.40 Muntinlupa 46,642.06 46 ,642.06 Ali Mall 74 ,781.40 80,593 .16 79 ,155.88 Scout Borromeo 46,670.88 46 ,527 .01 46 ,527.01 EDSA Central 79 ,155.88 Zapote 46 ,587 .12 155,268 .37 155,268 .37 Blum . Oroquieta 156,057 .16 309 ,931.61 308 ,825 .36 Los Banos 308 ,825 .36 Binan Paterno 46 ,793 .53 48 ,359.79 46 ,793.53 Paranaque 89 ,054 .19 1,485.49 EDSA W est 1,485.49 86 ,527 .06 Sta .Mesa Mag saysay 82 ,656 .07 86 ,369.59 82 ,656.07 Sta. Cruz 85 ,184.85 57 ,119.24 85 ,184 .85 Karuhatan 56 ,882.83 61 ,663.39 56,882 .83 Nolasco 59,703.30 177,288 .58 59 ,703.30 Pasay Burgos 181 ,324 .32 62 ,501 .81 177 ,288 .58 Plaridel 62 ,213 .76 74 ,758 .25 62 ,213.76 Cloverleaf 74,692 .01 45 ,951.57 74 ,692 .01 Sucat 44,721 .55 55 ,158 .27 44 ,721 .55 Cainta Junction 55 ,143 .72 70 ,234.47 55 ,143.72 Siniloan 68 ,393 .18 4 3 ,9 15 .77 68 ,393.18 Escolta 43 ,987 .76 43 ,915.77 Broadway Centrum 9,376 .71 Gil Puyat W ashi ngton 9,381 .84 108,148.61 9,376 .71 Mal anday 108,666.42 108 ,148 .61 EDSA Libertad 56,238 .27 Tanay 54 ,8 16 .09 20,229 .30 54 ,816 .09 Maypajo 20,202.31 64 ,558.55 20 ,202.31 Malinta 62,7 00.24 183 ,195.49 62 ,700 .24 Naic 182,426.90 40 ,711 .88 182,426 .90 Kalentong Pershing 40,721 .08 28 ,544.94 40,711 .88 Sta . Maria 26 ,695 .74 111 ,932 .57 26 ,695.74 Calamba Pabalan 108 ,923.58 23 ,094.41 108 ,923 .58 Recto Quezon Bl vd. 22 ,048 .22 28 ,377.25 22 ,048.22 Balagtas 28 ,343.94 56,322 .55 28 ,343 .94 Novaliches Susano 56 ,322 .55 59 ,052 .70 56 ,322 .55 Taytay 57 ,723 .36 79 ,319 .79 57 ,723 .36 Recto Soler 78 ,836 .46 11 8,626 .63 78 ,836.46 117 ,24 5.57 44,296 .23 117,245 .57 44 ,231 .21 20,729.1 4 44 ,231.21 21 ,017. 03 51 ,039.52 20 ,729 .14 50,937.15 4 5,428 .38 50,937 .15 44 ,674.31 46 ,532.75 44 ,674.31 45 ,705.�.7 71 '152.93 45 ,7 05.47 70,782 .79 70 ,782 .79 y;rt;rA

20% Sales Discounts to Sen ior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Harrison Plaza 130 ,515 .72 132 ,945 .21 130 ,515 .72 Gil Puyat Urban 105 ,648 .33 109,351 .20 105 ,648 .33 Masinag Q. Plaza 44,636 .69 46,441 .92 44 ,636 .69 Alabang Highway 120 ,977 .22 119 ,455 .89 119,455.89 Pasong Tamo EDSA Pioneer 34 ,362 .75 37 ,908.70 34,362 .75 Kalookan Plaza 33 ,649 .26 35 ,048 .90 33,649 .26 Novaliches Quirino 27,779 .98 27 ,809.68 27 ,77 9 .98 Landmark 71 ,620 .72 71,421 .83 71,421 .83 Morong 59 ,837 .74 59 ,759.72 59,759 .72 EDSA Shaw 44 ,306.75 44 ,134.73 44 ,134 .73 Farmer's Plaza 24 ,914.41 26 ,349.32 24 ,914 .41 Fairview 24 ,520 .92 24 ,105.96 24 ,105 .96 Quezon Avenue 75 ,701 .11 74 ,738.63 74 ,738 .63 Kalookan Gotesco 99 ,173.10 114 ,149.40 99 ,173.10 EDSA Mayflower 107,236 .72 107,718 .68 107 ,236 .72 Pasay Rotonda 146,352 .25 146,485.44 146,352 .25 Roosevelt 130,349 .79 128 ,842.40 128 ,842.40 Lagro 25 ,866 .38 27 ,339.24 25 ,866.38 Quiapo-P al anca 41 ,783.20 41 ,787 .78 41 ,783.20 Better Living 52 ,625.77 51 ,578.02 51 ,578.02 Pateros 15 ,083 .96 15 ,034 .96 15 ,034 .96 Las Pinas 102 ,755 .05 104,071 .05 102 ,755 .05 Bacoor 86 ,909 .76 87,053 .99 86 ,909.76 lmus Cavite 182 ,998 .77 185,626 .89 182,998 .77 Marikina J. P. Rizal 70 ,186 .66 70,440 .82 70 ,186.66 Tandang Sora 169 ,192 .30 169,327 .16 169 ,192 .30 Gil Puyat Dian 68 ,835 .99 69,396 .50 68 ,835 .99 EDSA Ortigas 111 ,612 .28 112,083 .29 111 ,612 .28 Ayala Al abang 54 ,916 .36 52 ,307 .13 52,307 .13 Silang Cavite 59 ,713 .53 6 0 ,8 14 .99 59,713 .53 Pasig - San Joaquin 157 ,105 .74 156 ,915 .83 156,915 .83 Park Square II 41 ,192.50 42 ,655.43 41 ,192.50 Laong Laan 68 ,065 .26 68 ,138.73 68 ,065.26 Sta. Rosa 97, 183.64 97 ,837.90 97,183.64 Cainta - Parola 84,403 .73 84 ,560.44 84,403 .7 3 A. Arnaiz 61 ,806.93 61 ,985 .14 61 ,806.93 Gagalangin 52 ,879 .57 52 ,72 1.40 52 ,721.40 EDSA Plaza 38 ,089 .1 8 38 ,230.95 38 ,089 .18 Meycauayan Highway 49 ,339 .51 49,487 .08 49 ,339.51 Diliman Citima ll 111 ,888.80 111 ,830.20 111 ,830.20 Malabon Hulong Duhat 73 ,223.41 73 ,369.41 73 ,223.41 Commonwealth Gotesco 215,476 .16 219 ,585 .81 215,476 .16 Kalookan Samson Road 69 ,380 .23 69,427 .09 69 ,380.23 Navotas 80 ,750 .88 80,461 .77 80 ,461 .77 Cash & Carry 14 ,609.09 14,610.89 14,609 .09 Po lo 90 ,325 .78 90 ,736 .20 90,325 .78 Olives Plaza 99 ,357 .75 100 ,452.52 99,357 .75 V. Luna 32 ,802 .76 32 ,586.57 32 ,586.57 Commonwealth T-Sora 52 ,404.73 54 ,740.62 52,404 .73 Paso de Bias 144,483.69 144 ,788.40 144 ,483 .69 Nova . Sta . Quiteria 103,761 .27 103,625 .82 103,625 .82 Jaka Plaza 15,469 .02 14,776.23 14,776 .23 60 ,072 .78 60 ,102 .68 60 ,072.78 123,213 .57 123 ,144 .17 123 ,144 .17 ll/t;f/Y

20% Sales Discounts to Senior Citizens Per CPA Per Registe r Report Branch (Pre-marked Exh M) (Exhibit J ) Allowabl e Ayala Town Center 40 ,556 .21 40,672 .98 40 ,556 .21 Hagonoy 27 ,606 .91 27,582 .24 27 ,582 .24 Nagcarlan 12 ,385 .09 12 ,444.49 12 ,385 .09 Cainta Ortigas Ext. 42 ,036.98 42 ,177.42 42 ,036.98 Tagaytay 41 ,674.75 41 ,680.14 41 ,674.75 A. Bonifacio Q.C. 40 ,539 .37 40 ,309.18 40 ,309.18 San Miguel 20 ,654 .04 20,687 .17 20,654 .04 Cubao EDSA 25 ,284.31 26 ,557.26 25,284 .31 Malolos Highway 31 ,377.06 32 ,213 .68 31 ,377 .06 Pasig Gotesco 41 ,921 .87 42 ,039.22 41 ,921.87 Forbes San Antonio 23 ,721.40 Ca inta Sta . Lucia 767.27 767.27 lmus Makro 3,693 .97 3,279 .69 3 ,279.69 Comembo 137 .76 San Andres Bukid 519 .38 137.76 137 .76 Cebu Leon Kiat 182 .00 525 .18 519 .38 Cebu Juan Luna Cagayan T. Neri 5,371.43 6 ,103 .21 5,371.43 Davao Quirino 4,850 .27 4 ,880.94 4,850 .27 Tacloban Salazar 60 ,783.42 61 ,523.76 60 ,783.42 Davao San Pedro 11,493.62 Iloilo Valeria 30 .90 31 ,762 .20 30 .90 Davao Lapu-Lapu 54 ,52 0.86 Bacolod Libertad 54 ,094 .10 306 ,052.34 54,094 .10 Zambo. Veterans 311 ,623.52 7,734 .91 306,052 .34 Cota. Magallanes 21 ,613.72 Cagayan J. Borja 24 ,983.92 10 ,255 .37 10,255 .37 Davao C.M. Recto 4 ,644 .90 Davao Bankerohan 21 ,350 .82 19 ,390 .74 19,390.74 Gen. Santos Acharon 66 ,468.24 66 ,966.18 66,468 .24 Tacloban Burgos 7 ,910 .93 Cebu Carbon 25 ,983 .89 25 ,154.32 25 ,154 .32 Bacolod Araneta 8,020 .50 8,024 .60 8,020 .50 Ozamis Zamora 1,160.36 1,180.36 1,160.36 Iloilo - lznart 58 ,286.88 Ormoc Rizal 58 ,132.99 33 ,408.27 58 ,132.99 Cagayan Carmen 33 ,897.57 239 ,919.76 33,408 .27 Zambo. Climaco 240 ,643.45 6 ,505.08 239 ,919.76 Cebu Fuente 7,411.90 Dumaguete Colon 6 ,648 .93 14 ,752.64 6 ,505.08 Butuan 8,076.04 40 ,135 .24 7,411 .90 Tagbilaran 4,334 .75 57,077 .10 4 ,334 .75 Tacurong 39 ,615 .33 24,361 .65 39 ,615 .33 Catba logan 50,034 .04 Pagadian 24 ,705 .09 25,334 .51 24 ,361 .65 !ligan 18,050 .50 49 ,721 .39 Koronadal Zu lueta 49 , 721 . ~9 11 ,035 .64 25 ,334.51 Tagum 41 ,002.32 18 ,050 .50 Tabunok 57 ,200 .88 30,644 .54 11 ,035 .64 Cag . Carmen Pub. Mkt. 21,478 .29 11 ,942.29 41 ,002 .32 Gen. Santos Pioneer 11 ' 144.60 4 ,290.51 30 ,644.54 Kali bo Roxas 41 ,862 .62 13 ,734.04 Mandaue H-W ay 31 ,934.46 21 ,123.79 4 ,111 .54 Roxas Mckin ley 70,9 44 .38 13,734 .04 4,111 .54 4 ,84 5 .08 20 ,909.79 14,411 .75 114,338 .31 70,944 .38 20 ,909 .79 71 ,665.71 4,812 .16 113 ,576.47 4,812 .16 113,576.47 t(fef

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Lapaz Iloilo 111 ,931 .69 110 ,383 .71 110 ,383 .71 lligan - Palao Malayba lay 19 ,743.44 19 ,080.43 19,080.43 Valencia Pobl acion Cagayan Lapasan 23,434 .34 23 ,405.74 23,405 .74 Mati-Ma bin i Koronadal Alunan 12,549 .84 12 ,608 .84 12 ,549.84 San Carlos City Davao Digos 33,430.18 33 ,828.93 33,430.18 Iloilo Mabini Calbayog 4 ,198 .30 4 ,198 .30 4 ,198 .30 San Jose Antique Cagayan Osmena Cogon 41,401 .34 Midsayap Lapu-Lapu 4,985 .96 4,927 .50 4,927 .50 Roxas , Roxas Silay 16,409.31 Molave Kidapawan 18 ,753 .�'7 18,835 .79 18,753 .57 Butuan J. Satorre Aya la Center Cebu 9, 025.60 9,025 .60 9 ,025 .60 Dipolog Lacaya Catarman 43 ,234 .3 1 41 ,396 .13 41 ,396.13 Gen Santos Santiago Cadiz 32 ,028.84 32 ,555 .51 32 ,028.84 Kabankalan Maranding 11 ,185.10 11 ,121 .30 11 ,121 .30 subtotal 4 ,367 .79 4 ,266.87 4 ,266 .87 February 70,602 .31 71 ,189.58 70 ,602 .31 Bam bang Glorietta 16 ,567 .82 16,714 .03 16,567 .82 Kalookan 9th Avenue Cubao Romulo 4 ,140 .94 4,211 .64 4 ,140 .94 Quiapo Legarda Gastambide 186.60 23 ,750.60 186 .60 Paco Paz Pasay Taft 6,505.47 5,941.67 5,941 .67 Kalentong General Sa ngand aa n 12 ,068 .00 11 ,749 .90 11 ,749.90 Cubao Aurora Baclaran Quirino 7,855.55 Makati J. P. Rizal Recto Avenida 6 ,960 .96 7,005 .96 6 ,960 .96 Magallanes Trabajo 7 ,958 .14 8,148 .94 7,958 .14 Blum . Avenida Villalobos 461 .86 477.57 461 .86 Ermita Sto. Cristo 101 .50 Greenhills San Juan 129.95 Pasay Libertad p 15,015,039.07 p 15,427,232.19 p 14,875,962.22 p 56 ,385 .60 p 56,057.37 p 56 ,057 .37 102 ,900 .30 108,569 .06 102 ,900.30 48 ,794 .18 51 ,794.64 48 ,794 .18 226 ,343 .30 226 ,045 .83 226 ,045 .83 144,786 .97 151 ,787 .30 144,786 .97 17,616 .81 24 ,125 .01 17,616.81 101 ,690 .28 102 ,097 .24 101 ,690 .28 66 ,185.26 67 ,665.86 66 ,185.26 64 ,495 .90 78 ,620 .78 64,495 .90 56 ,282.47 57 ,239.88 56 ,282.47 78,435 .70 87 ,204.13 78,435 .70 39 ,168.49 56 ,153.15 39 ,168.49 105 ,190.81 109 ,688.43 105,190.81 44 ,125.70 44 ,025 .00 44 ,025 .00 209 ,682 .20 209 ,606 .07 209 ,606.07 64 ,510 .C 3 64,408.40 64 ,408.40 90 ,173 .53 94 ,332 .95 90 ,173 .53 57,436 .73 57,593 .35 57,436 .73 100 ,593 .72 103,805 .71 100 ,593 .72 61,416 .75 67 ,063 .68 61 ,416.75 375,447 .08 375 ,634.50 375,447 .08 133 ,144 .10 133,429 .24 133 ,144 .10 83 ,220 .86 89 ,195.03 83 ,220 .86 ~t;t�

20% Saln.s Discounts to Senior Citizens Per CPA Per Register Report Bran ch (Pre-marked Exh M) (Exhibit J) Allowable Congressional 270 ,199 .20 276 ,245.41 270 ,199 .20 Pasig Mutya 49,971 .24 50 ,160.66 49,971 .24 Cubao Quirino Guadalupe 117 ,129 .05 117 ,479 .55 117 ,129 .05 Baclaran Airport 62 ,265.71 64 ,521 .16 62 ,265 .71 Espana 46 ,108.54 49 ,463 .97 46 ,108.54 Marikina Concepcion 95 ,042 .30 99 ,143.26 95 ,042 .30 Pasig Mabini Malabon Plaza 117 ,731.49 138,337.08 117 ,731.49 Earnshaw 96 ,891.57 101 ,088 .53 96 ,891 .57 Banaue 87 ,337.93 87 ,337 .93 Cavite 25 ,886.91 93,512 .51 25 ,886.91 Binan Plaza Rizal 39 ,578 .37 26 ,787.99 39 ,578 .37 Malolos Plaza 65 ,827.01 Alabang Montil lano 102 ,745.43 111 ,472 .10 102 ,745.43 Calamba Crossing 61 ,959.41 68,729 .78 61 ,959.41 Rosario 65,949 .15 66,052 .02 65 ,949.15 Binakayan 58 ,383 .53 62 ,671 .73 58 ,383.53 Mali bay 48,572 .99 48 ,606 .02 48 ,572 .99 Central Market 31 ,937.13 31 ,966 .10 31 ,937.13 Pritil 120 ,545 .56 Sta . Mesa V. Mapa 120 ,126 .65 59 ,558.39 120,126.65 Marikina dela Paz 54 ,734 .13 55 ,026.84 54 ,734 .13 Murphy 52 ,813.13 47 ,053.44 52 ,813 .13 Del Monte 46 ,853 .30 66 ,016 .16 46 ,853.30 Nepa Q. Mart 65 ,949 .77 113,503 .88 65,949 .77 North bay 45 ,870.37 Paco Pedro Gil 111 ,837.41 79 ,326.14 111 ,837.41 Shoppesville 43 ,086 .08 61 ,415.89 43,086 .08 Quiapo ,R. Hidalgo 74 ,299.76 26 ,246.27 74 ,299 .76 Ka lookan Monumento 61 ,098.46 98 ,486.00 61 ,098.46 Anti polo 24,466 .83 179,492 .79 24,466 .83 San Pedro 91 ,922.22 35 ,702 .87 91 ,922 .22 Park Square I 119 ,247.60 Retire 179,082 .93 59 ,530 .74 179,082 .93 Kalookan 11th Ave. 35 ,839.21 107,233 .56 35 ,702 .87 Meycauyan Plaza 72 ,976.16 Sta. Ana 114,614 .55 252 ,622.24 114,614 .55 Muntinlupa 26 ,717 .71 59 ,973 .70 26 ,717 .71 Ali Mall 72 ,862 .ZO 40 ,863.60 72 ,862 .20 Scout Borromeo 72 ,939.42 78 ,688.65 72 ,939.42 EDSA Central 47 ,774.97 Zapote 234 ,872 .80 128 ,373.41 234,872 .80 Blum . Oroquieta 59 ,546 .65 276 ,909 .30 59 ,546.65 Los Banos 40 ,850.40 52 ,453 .05 40 ,850.40 Binan Paterno 76 ,538.47 84 ,216.56 76 ,538.47 Paranaque 37 ,532 .92 75,429 .52 37 ,532.92 EDSA West 87,002 .87 Sta .Mesa Magsaysay 119 ,183.95 43 ,623.58 119 ,183 .95 Sta . Cruz 275 ,916.46 61 ,574.51 275 ,916.46 Karuhatan 168 ,368 .71 Nolasco 51 ,934.57 52 ,429.64 51 ,934.57 Pasay Burgos 58 ,341 .96 69 ,816 .24 58 ,341 .96 Plaridel 62 ,682.45 47 ,551 .07 62 ,682.45 75 ,866.83 41 ,150.56 75 ,866 .83 43 ,330 .82 65 ,991.80 43,330 .82 61 ,876.23 51 ,933.46 61 ,574.51 152,411 .35 152,411 .35 50 ,546.57 50,546 .57 41 ,648.46 41 ,648.46 38 ,684 .P8 38 ,684 .88 40,980 .00 40 ,980.00 66 ,049 .93 65 ,991.80 50 ,032.03 50 ,032.03 71/fU/

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Bran ch (Pre-marked Exh M) (Exhibit J) Allowable Cloverleaf 9,367 .96 9 ,488 .35 9,367.96 Sucat 105 ,304.44 105 ,691.43 105,304.44 Cainta Junction Siniloan 34 ,879.15 40,031 .26 34,879 .15 Escolta 11 ,728 .77 18,739.09 11 ,728 .77 Broadway Centrum 57 ,826 .22 58,467.11 57 ,826.22 Gil Puyat Washington 188 ,494 .83 190,876 .85 188 ,494 .83 Malanday 32 ,648.21 33 ,274.49 32 ,648.21 EDSA libertad 29,872 .07 29,934 .28 29 ,872 .07 Tanay 97 ,785.51 99 ,402.98 97 ,785.51 Maypajo 18,060 .32 18,798 .93 18 ,060 .32 Malinta 24 ,743 .37 25 ,469 .90 24 ,743 .37 Naic 48 ,399 .57 47 ,192.53 47 ,192.53 Kalentong Pershing 53 ,793 .56 53,709 .80 53 ,709.80 Sta . Maria 73 ,145 .75 73 ,414 .30 73 ,145.75 Calamba Pabalan 93,801 .73 105,047 .38 93 ,801 .73 Recto Quezon Blvd . 42 ,586 .52 42 ,583 .08 42 ,583.08 Balagtas 21 ,086 .86 21 ,098 .88 21 ,086.86 Novaliches Susana 47 ,323 .05 52 ,713 .90 47 ,323.05 Taytay 39 ,610.C4 39 ,636.47 39 ,610.54 Recto Soler 38 ,644.32 38 ,794 .83 38 ,644.32 Harrison Plaza 79,481 .83 79,481 .83 79 ,481 .83 Gil Puyat Urban 141 ,290.41 151 ,701 .98 141 ,290.41 Masinag 80 ,474 .25 93 ,452.47 80 ,474 .25 Q. Plaza 42 ,593.30 46 ,896 .16 42 ,593.30 Alabang Highway 102,351 .92 107 ,214 .75 102,351 .92 Pasong Tamo 37,961 .29 38 ,017 .95 37 ,961 .29 EDSA Pioneer 30 ,793 .88 33 ,525 .25 30 ,793.88 Kalookan Plaza 17 ,928 .25 23 ,698 .75 17 ,928 .25 Novaliches Quirino 59 ,809 .36 60 ,527 .81 59 ,809.36 Landmark 54 ,501.48 57 ,221.64 54 ,501.48 Morang 41,457 .89 4 1,428.19 41 ,428 .19 EDSA Shaw 24,951 .69 25,796 .64 24 ,951 .69 Farmer's Plaza 25 ,207 .11 26 ,026.35 25 ,207 .11 Fairview 78 ,349.53 78 ,605.82 78 ,349 .53 Quezon Avenue 87,499 .80 95,886 .20 87,499 .80 Kalookan Gotesco 95 ,922 .25 95 ,147 .09 95 ,147.09 EDSA Mayflower 127,691 .!'8 138 ,851.66 127 ,691.58 Pasay Rotonda 108,434 .92 110,581.00 108,434 .92 Roosevelt 23,463 .14 24,139 .89 23 ,463.14 Lagro 44 ,725.46 45,484 .37 44 ,725.46 Quiapo-Palanca 48 ,217.04 51,455 .56 48 ,217 .04 Better Living 13,591 .23 14,230 .02 13,591 .23 Pateros 94 ,330 .24 105,669.31 94 ,330 .24 Las Pinas 73 ,054.15 76 ,954 .75 73 ,054 .15 Bacoor 134,427 .92 172 ,789.49 134,427 .92 lmus Cavite 50 ,072.92 70 ,252 .19 50 ,072.92 Marikina J. P. Rizal 170,235.43 170 ,653 .24 170,235.43 Tandang Sora 52 ,053.05 64 ,122.16 52 ,053.05 Gil Puyat Dian 106 ,349 .15 106,752 .24 106 ,349 .15 EDSA Ortigas 52 ,479.50 49 ,326 .35 49 ,326.35 Aya la Alabang 69 ,268 .07 69 ,260 .66 69 ,260.66 Silang Cavite 152 ,886 .85 152 ,269 .89 152 ,269 .89 Pasig - San Joaquin 41 ,348.36 41 ,467.22 41 ,348.36 65 ,376 .37 66 ,562.67 65 ,376.37 f/191A

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Park Square II 82 ,541 .96 82 ,796 .74 82 ,541 .96 Laong Laan 49 ,654 .75 67 ,897 .70 49 ,654.75 Sta. Rosa 58 ,660.09 Cainta - Parola 42 ,882 .94 48 ,046.75 42 ,882.94 A. Arnaiz 31 ,919: :2 33 ,078.20 31 ,919.12 Gagalangin 49 ,543 .29 51 ,959.52 49,543 .29 EDSA Plaza 90 ,914.08 94 ,969.07 90,914 .08 Meycauayan Highway 77 ,051.19 77 ,221 .74 77,051 .19 Diliman Citimall 215,437.75 214,936 .37 214 ,936.37 Malabon Hulong Duhat 57 ,051 .06 57 ,270.57 57 ,051 .06 Commonwea lth Gotesco 75 ,850.40 74,887 .10 74 ,887 .10 Kalookan Samson Road 14,247 .92 14,605 .99 14,247 .92 Navotas 77 ,195.86 80 ,086.41 77 ,195.86 Cash & Carry 101 ,669.93 115,554.47 101 ,669 .93 Polo 37 ,881 .04 38,547 .56 37 ,881 .04 Olives Plaza 50 ,264.28 50,836 .31 50 ,264.28 V. Luna 155,422 .99 153,318 .19 153,318 .19 Commonwealth T-Sora 102,524 .82 103,903 .03 102 ,524 .82 Paso de Bi as 12,711 .52 13,562.39 12,711 .52 Nova. Sta. Quiteria 54 ,514 .59 56 ,814.72 54 ,514.59 Jaka Plaza 117,057. 01 127,545 .07 117,057 .01 Ayala Town Center 40 ,921 .32 43 ,102.53 40 ,921 .32 Hagonoy 27 ,188.?.2 27 ,188.77 27 ,188.77 Nagcarlan 12,829 .07 Ca inta Ortigas Ext. 6 ,160 .28 34,635 .91 6 ,160 .28 Tagaytay 34 ,696.59 38 ,317 .19 34,635 .91 A. Bonifacio Q.C. 38 ,308 .65 38 ,811 .97 38,308 .65 San Miguel 38 ,809.63 20 ,786.97 38 ,809 .63 Cubao EDSA 20 ,784 .87 26,697 .50 20 ,784 .87 Malolos Highway 24,585 .26 34 ,146 .38 24 ,585 .26 Pasig Gotesco 33 ,521 .03 39,125 .26 33 ,521.03 Forbes San Antonio 41 ,987 .28 39 ,125.26 Cainta Sta. Lucia 23 ,906.98 10,651 .55 lmus Makro 10 ,543.40 5,223.29 10 ,543.40 Comembo 5,223 .29 Cebu Leon Kiat 7,040 .78 13,958.37 Cebu Juan Luna 14,030 .19 4,553 .63 13,958 .37 Cagayan T. Neri 3,347 .56 4,553 .63 Davao Quirino 4,572 .67 3,229 .53 Tacloban Salazar 3,229.53 62 ,669.20 Davao San Pedro 62 ,729.29 14 ,998 .58 62 ,669.20 Il oilo Valeria 16 ,359.41 27 ,139.88 14,998 .58 Davao Lapu-Lapu 28,723 .87 55 ,911 .27 27 ,139 .88 Bacolod Li bertad 56 ,793.88 316,488 .08 55 ,911.27 Zambo. Veterans 313,426 .93 313,426 .93 Cota . Magallanes 6 ,240.02 7 ,669 .90 Cagayan J. Borja 20 ,008.66 19,902 .15 6,240 .02 Davao C.M. Recto 10,746.94 10 ,716 .34 19,902 .15 Davao Bankerohan 5,170.60 10,716.34 Gen . Santos Acharon 19 ,718 .95 5 ,709 .83 Tacloban Burgos 61 ,677 .31 20 ,043.21 5 ,170 .60 Cebu Carbon 7 ,825.44 62 ,257.27 19 ,718 .95 Bacolod Araneta 28 ,310 .70 61 ,677.31 Ozamis Zamora 7,410 .92 7 ,754 .24 2,052 .82 28,409.40 7 ,754 .24 46 ,823 .86 28 ,310.70 28 ,005.83 7,358 .94 1,747 .62 7,358 .94 46 ,718 .92 1,747 .62 28 ,560.85 46 ,718 .92 28 ,005 .83 tl'fl1k

20% Sales Discounts to Senior Citizens Per CPA Per Registe r Report Branch (P re-marked Exh Ml (Exhibit J) Allowable Iloilo - lznart 248 ,737 .90 250 ,874.57 248 ,737 .90 Ormoc Rizal Cagayan Carmen 5,657 .35 5,600 .53 5,600 .53 Zambo. Climaco Cebu Fuente 3,687.27 3,687 .27 3,687 .27 Dumaguete Colon Butuan 11 ,797.27 12 ,016 .07 11 ,797.27 Tagbilaran Tacurong 49,563 .68 48 ,795.19 48 ,795 .19 Catbalogan Pagadian 46 ,383.84 46 ,460.48 46 ,383 .84 !ligan Koronadal Zulueta 22 ,895.08 21 ,931 .22 21 ,931.22 Tagum Tabunok 43,471 .73 43 ,217.45 43 ,217.45 Cag . Carmen Pub. Mkt. Gen . Santos Pioneer 20,890 .94 20 ,602 .34 20 ,602 .34 Kalibo Roxas Mandaue H-Way 13,876 .32 13 ,898 .13 13 ,876 .32 Roxas Mckinley Lapaz Iloilo 11 ,189.18 11 '157.28 11 ,157.28 !ligan - Palao Malaybalay 45 ,933 .83 45,819 .95 45 ,819 .95 Valencia Poblacion Cagayan Lapasan 32,471 .63 32,608 .62 32,471 .63 Mati-Mabini Koronadal Alunan 7,979 .96 7 ,994 .39 7 ,979 .96 San Carlos City Davao Digos 2 ,924 .08 2 ,954 .09 2 ,924 .08 Iloilo Mabini Calbayog 11 ,738.24 12,266 .22 11 ,738 .24 San Jose Antique Cagayan Osmena Cogan 14,794.37 14,603.37 14,603 .37 Midsayap Lapu-Lapu 60,673 .81 61 ,534.41 60 ,673 .81 Roxas, Roxas Silay 4 ,237.39 4,236 .19 4,236 .19 Malave Kidapawan 123,260 .12 122,440.94 122 ,440 .94 Butuan J. Satorre Ayala Center Cebu 98 ,328.44 99,456.64 98 ,328.44 Dipolog Lacaya Catarman 22 ,546 .75 22 ,546.75 22 ,546.75 Gen Santos Santiago Cadiz 25,891 .37 24 ,058.20 24 ,058 .20 Quirino Balintawak Sta . Rosa Waltermart 10,887 .35 11 ,521 .55 10 ,887 .35 Cotabato Sinsuat Cotabato Plaza 22 ,777.35 22 ,687 .29 22 ,687.29 Valencia Magsaysay 5,596 .25 5,472 .30 5,472 .30 subtota l 19 ,926.04 19,738 .84 19 ,738.84 4 ,169.88 4 ,170 .08 4 ,169.88 27 ,413.25 27 ,384 .60 27 ,384.60 37 ,689.84 37 ,324.67 37 ,324 .67 7,519.80 7,480 .71 7,480 .71 47,848 .82 48 ,720.36 47 ,848 .82 35 ,010 .12 35 ,277.13 35 ,010.12 11 ,913.25 11 ,913 .85 11 ,913.25 6 ,213 .57 4 ,741.97 4,741 .97 68 ,005.45 68,336 .53 68 ,005.45 16,692 .87 17,089 .59 16,692 .87 4,248 .28 4 ,361 .11 4,248 .28 24 ,642.47 24 ,752.29 24 ,642.47 5,622 .27 5,836 .92 5,622 .27 9,853 .56 10 ,359.66 9,853 .56 9,004.72 9 ,336 .92 9,004 .72 7 ,788 .03 7,788 .03 7 ,788 .03 9,562 .29 9,522.29 9,522 .29 1,035.56 1,097 .84 1,035 .56 6,183.S 5 13,894 .57 6 ,183.95 60.30 14,956 .65 15 ,046 .71 14,956 .65 30 ,513.55 30,488 .85 30,488 .85 3.32 p 14!054!189.13 p 14!789!039.56 p 14!002!290.23

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable March p 86,834.43 p 90,245 .63 p 86 ,834.43 Bam bang Glorietta 117,268.01 123 ,080 .10 117 ,268.01 Kalookan 9th Avenue Cubao Romulo 55 ,660 .02 53 ,238 .73 53 ,238.73 Quiapo Legarda Gastambide 231 ,750.77 239 ,993 .04 231 ,750.77 Paco Paz Pasay Taft 140,858 .63 168 ,784 .53 140 ,858 .63 Kalentong General Sangandaan 16 ,148 .06 31 ,913 .26 16 ,148 .06 Cubao Aurora Baclaran Quirino 98 ,540 .35 98 ,611 .64 98 ,540 .35 Makati J. P. Rizal Recto Avenida 69 ,945.02 70 ,024.29 69 ,945.02 Magallanes Trabajo 88 ,686 .97 88 ,618 .86 88 ,618.86 Blum . Avenida Villalobos 59 ,231.40 60 ,024.29 59 ,231.40 Ermita Sto. Cristo 83 ,220 .59 90 ,155.09 83 ,220.59 Greenhills San Juan 61 ,927.84 61 ,927 .86 61 ,927.84 Pasay Libertad Congressional 123,522 .53 123 ,103 .87 123 ,103 .87 Pasig Mutya Cubao Quirino 48 ,395.04 48 ,274 .62 48 ,274.62 Guadalupe Baclaran Airport 242 ,951 .58 243 ,708 .33 242 ,951 .58 Espana Marikina Concepcion 60,862 .70 63 ,806 .83 60 ,862 .70 Pasig Mabini Malabon Plaza 119 ,336 .29 118,657 .97 118,657 .97 Earnshaw Banaue 64 ,258 .87 64,087 .68 64 ,087.68 Cavite Binan Plaza Rizal 89,404.45 94,039 .15 89 ,404.45 Malolos Plaza Alabang Montillano 83,781 .67 85,298 .99 83 ,781 .67 Calamba Crossing Rosario 359 ,349 .24 361 ' 192.05 359 ,349.24 Binakayan Mali bay 150,442 .93 150,929 .74 150,442 .93 Central Market Pritil 98,917 .75 94,423 .52 94 ,423 .52 Sta. Mesa V. Mapa Marikina dela Paz 329 ,335.59 335,866 .34 329 ,335.59 Murphy Del Monte 57 ,506 .69 57,650 .78 57 ,506.69 Nepa Q. Mart North bay 169 ,884 .12 169,207.32 169,207 .32 Paco Pedro Gil Shoppesville 74 ,149.62 73,602 .92 73 ,602.92 Quiapo R. Hidalgo 39 ,374 .30 42 ,949.54 39,374 .30 114 ,435.67 115 ,857.51 114,435 .67 144,507 .02 145,611 .81 144,507.02 121 , 557 .~ 5 122 ,278.48 121 ,557.95 102,840 .37 103 ,538 .10 102 ,840 .37 57,782 .36 57 ,984.96 57 ,782 .36 80,466 .61 79 ,128.80 79 ,128.80 112 ,220 .51 108 ,377 .82 108 ,377 .82 76 ,957 .77 74 ,281.44 74 ,281.44 80,834 .78 80 ,338.50 80 ,338 .50 72 ,257.16 72 ,105.37 72 ,105.37 62 ,247.17 62 ,936.38 62 ,247.17 33 ,798 .90 33 ,102.34 33 ,102.34 131 ,751 .39 132,895 .67 131 ,751 .39 70,202 .57 71,421 .20 70 ,202 .57 57 ,584.46 57,582 .34 57 ,582 .34 48,465 .72 48,306 .54 48 ,306 .54 67 ,937 .03 64 ,120 .69 64 ,120.69 119,506 .24 120,803.22 119,506 .24 47 ,549.54 47 ,541.59 47,541 .59 76 ,651 .20 76 ,597.21 76 ,597 .21 59 ,691.08 59 ,516.87 59 ,516 .87 26 ,142 .14 26 ,142.14 26 ,142.14 113,821 .93 110,083 .34 110,083 .34 249,551 .35 249 ,309.88 249 ,309.88 39,499 .90 39,399 .20 39 ,399.20 Yl!tfU

20% Sales Discounts to Senior Citizens Per CPA Per Registe r Report Branch (Pre-marked Exh 11!11 (Exhibit J) Allowable Kalookan Monumento 125,664 .98 123 ,287 .82 123,287 .82 Anti polo 61 ,831 .28 61 ,766.47 61 ,766.47 San Pedro Park Square I 115,231 .61 118,162.1 4 115,231 .61 Novaliches Plaza 79 ,263 .13 79,263 .86 79 ,263 .13 Retiro 39 ,300.21 39 ,329.57 39 ,300.21 Kalookan 11th Ave . Meycauyan Plaza 260,051 .19 271 ' 189.96 260 ,051 .19 Sta. Ana 63 ,860 .39 63 ,432 .67 63 ,432 .67 Muntinlupa 52 ,672 .57 52 ,969.48 52 ,672 .57 Ali Mall 78 ,909 .18 78 ,910.34 78 ,909.18 Scout Borromeo 46,437 .86 46 ,134.20 46 ,134.20 EDSA Central Zapote 149,248.15 148 ,170 .91 148 ,170 .91 Blum . Oroquieta 308,667 .72 310 ,221 .36 308 ,667.72 Los Banos Binan Paterno 47 ,752.46 47 ,885 .71 47 ,752.46 Paranaque 87 ,284 .69 87 ,239 .59 87 ,239.59 EDSA West 84,131 .52 84 ,127 .38 84 ,127.38 Sta .Mesa Magsaysay 98 ,139 .01 95,849 .02 95 ,849.02 Sta. Cruz 49 ,859 .27 49,970 .50 49 ,859.27 Karuhatan 67 ,952 .C6 67 ,815.61 67 ,815.61 Nolasco 191 ,032 .62 190,774 .61 190,774 .61 Pasay Burgos 53,735 .38 53 ,826 .69 53 ,735 .38 Plaridel 67 ,193.40 67 ,298.05 67 ,193.40 Cloverleaf 46 ,204 .16 46 ,111 .84 46 ,111 .84 Sucat 46,432 .50 46,603 .04 46 ,432 .50 Cainta Junction 74 ,018 .13 73 ,936 .62 73 ,936.62 Siniloan 44 ,700 .79 44 ,653.43 44 ,653.43 Escolta 10,225.45 10,441.42 10 ,225.45 Broadway Centrum 120 ,315 .61 120,337 .53 120 ,315 .61 Gil Puyat Washington 45 ,124 .94 46 ,475.72 45 ,124.94 Malanday 22,453 .18 22 ,506.45 22,453 .18 EDSA Libertad 66 ,609 .25 67 ,655.60 66 ,609 .25 Tanay 193,751 .70 193 ,083.81 193,083 .81 Maypajo 36 ,981 .65 34,951 .28 34 ,951 .28 Malinta 29 ,233 .09 29 ,296.25 29 ,233.09 Naic 114,607 .88 116,404 .04 114 ,607.88 Kalentong Pershing 17,548 .09 20,468.95 17,548 .09 Sta . Maria 32 ,491 .~ 6 32,491 .50 32 ,491.16 Calamba Pabalan 55 ,867.85 53 ,913.00 53 ,913.00 Recto Quezon Blvd. 61 ,010.94 61,465 .37 61 ,010.94 Ba lagtas 80,486 .10 81 ,222 .09 80,486 .10 Novaliches Susano 112 ,761.91 112 ,799 .88 112 ,761.91 Taytay 41 ,318.97 41 ,174.27 41 ,174.27 Recto Soler 20,480 .32 20,476.51 20,476.51 Harrison Plaza 59 ,365 .87 59 ,255.61 59,255 .61 Gil Puyat Urban 39 ,997 .69 40 ,099.16 39,997 .69 Masinag 43 ,186.56 43 ,134.30 43 ,134.30 Q. Plaza 93 ,032 .39 92 ,756.99 92 ,756.99 Alabang Highway 150 ,353 .75 150 ,896 .02 150 ,353 .75 Pasong Tamo 113,264.39 108 ,397 .33 108 ,397 .33 EDSA Pioneer 44 ,919 .80 47 ,959 .50 44 ,919.80 Kalookan Plaza 111 ,527 .17 112,865 .75 111 ,527.17 40 ,247 .80 40 ,242.43 40 ,242.43 37 ,268.89 37 ,474.46 37 ,268.89 20 ,429 .86 21 ,369.28 20,429 .86 71 ,943.91 74 ,185.63 71 ,943.91 Y;19r/J/

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Novaliches Quirino 43 ,098 .34 43,424 .02 43 ,098 .34 Landmark 40,486 .24 40 ,392 .94 40,392 .94 Morong 25,462.95 25 ,226.81 25 ,226.81 EDSA Shaw 30,495.f.6 30 ,502 .91 30,495 .86 Farmer's Plaza 82 ,915 .62 83 ,262 .16 82,915 .62 Fairview 107 ,286.05 107 ,582 .30 107,286 .05 Quezon Avenue 124 ,997.25 121 ,948 .60 121 ,948 .60 Kalookan Gotesco 156,901 .38 158,423 .18 156,901 .38 EDSA Mayflower 110,378.48 111 ,085 .13 110 ,378.48 Pasay Rotonda 24 ,879 .91 22 ,036.42 22 ,036.42 Roosevelt 44,497 .29 43 ,893 .14 43 ,893.14 Lagro 53,002 .85 51 ,907.06 51 ,907 .06 Quiapo-Palanca 12,696 .16 Better Living 116,476.85 9 ,958 .31 9,958 .31 Pateros 80,330 .60 120 ,595 .54 116,476 .85 Las Pinas 184,388 .94 Bacoor 62 ,743.47 80 ,078.78 80,078 .78 lmus Cavite 170,932 .78 188 ,259 .78 184,388 .94 Marikina J. P. Rizal 65 ,377.49 Tandang Sora 119,981 .61 67 ,188.15 62 ,743.47 Gil Puyat Dian 67 ,616 .25 170,851 .65 170,851 .65 EDSA Ortigas 65 ,651.Q6 Ayala Alabang 156 ,876.38 65 ,385 .37 65 ,377.49 Silang Cavite 45 ,370.32 120 ,369.97 119,981.61 Pasig - San Joaquin 69 ,202 .15 Park Square II 111 ,697.48 68 ,254.82 67 ,616 .25 Laong Laan 66 ,050.76 69 ,956 .38 65,651 .06 Sta. Rosa 54 ,908.01 168,211 .69 156,876.38 Cainta - Parola 44 ,445.83 45,411 .71 45 ,370.32 A. Arnaiz 38,412 .87 70 ,384.80 69,202 .15 Gagalangin 52,255 .18 112 ,656 .68 111 ,697.48 EDSA Plaza 127 ,793 .04 72,466 .59 66 ,050.76 Meycauayan Highway 81 ,942 .78 62 ,016.87 54 ,908.01 Diliman Citimall 255 ,854 .35 50,671 .91 "44 ,445 .83 Malabon Hulong Duhat 66,647 .24 36,475.78 36,475 .78 Commonwealth Gotesco 83 ,640 .19 53,473 .58 52 ,255.18 Kalookan Samson Road 17,168.32 127 ,792.63 127,792 .63 Navotas 91 ,966.33 79 ,578.92 79 ,578.92 Cash & Carry 134,754.90 256,016 .18 255 ,854.35 Polo 49 ,043 .37 66,403 .67 66,403 .67 Olives Plaza 60 ,524.fJ1 83 ,078.20 83 ,078 .20 V. Luna 172 ,078.48 17 ,503.48 17,168.32 Commonwealth T-Sora 119 ,716.50 92 ,125.06 91 ,966.33 Paso de Bias 13 ,278.61 135,072 .68 134,754 .90 Nova . Sta. Quiteria 59 ,542.17 47 ,299.62 47 ,299 .62 Jaka Plaza 121 ,087.40 60 ,639.26 60,524 .61 Ayala Town Center 40 ,180.46 179,463.76 172 ,078.48 Hagonoy 34 ,124.79 120,302 .30 119,716 .50 Nagcarlan 18 ,353.35 13 ,197 .06 13 ,197 .06 Cainta Ortigas Ext. 42 ,286.94 62 ,257.11 59 ,542.17 Tagaytay 45 ,444 .89 134 ,950 .54 121 ,087.40 A. Bonifacio Q.C. 45 ,367 .51 46 ,783.74 40 ,180.46 San Miguel 24,817 .93 33,466 .37 33 ,466.37 Cubao EDSA 28 ,700.38 18 ,380 .90 18,353 .35 42 ,104.09 42 ,104 .09 45 ,400.36 45,400 .36 47 ,713.64 45 ,367.51 24 ,549.03 24,549 .03 28 ,918.18 28,700 .38 JIL9�W

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable Malolos Highway 36 ,813 .72 37 ,973.16 36 ,813.72 Pasig Gotesco 50 ,795 .11 51 ,293.09 50,795 .11 Forbes San Antonio 33 ,167.09 Cainta Sta. Lucia 12,867 .75 406 .87 406 .87 lmus Makro 13,299 .05 12 ,670.48 12 ,670.48 Comembo 24 ,338 .87 13,654 .54 13 ,299 .05 Cebu Leon Kiat 23,947 .54 23 ,947 .54 Cebu Juan Luna 4 ,806 .12 Cagayan T. Neri 2 ,899 .77 4,887 .73 4 ,806 .12 Davao Quirino 69 ,950.25 3 ,805 .95 2 ,899 .77 Tacloban Salazar 14,308 .71 69 ,913.86 69,913 .86 Davao San Pedro 29 ,291.61 14,466.56 14,308 .71 Iloilo Valeria 59 ,772.81 30 ,023 .92 29,291 .61 Davao Lapu-Lapu 322 ,782.13 60 ,883 .33 59,772 .81 Bacolod Libertad 7,981 .87 312 ,437 .30 312 ,437 .30 Zambo. Veterans 19 ,557.36 7,981 .87 7 ,981.87 Cota . Mag allanes 12,035 .74 19,349 .21 19,349 .21 Cagayan J. Borja 7,229 .07 12 ,097 .83 12,035 .74 Davao C.M. Recto 27 ,924 .28 7,336 .16 7,229 .07 Davao Bankerohan 69 ,991.48 28 ,523.29 27 ,924 .28 Gen . Santos Acharon 9,455 .59 70,496 .12 69 ,991.48 Tacloban Burgos 28 ,575.95 9,687 .25 9,455 .59 Cebu Carbon 7 ,913 .20 28 ,740.45 28 ,575.95 Bacolod Araneta 1,550 .65 8,092 .73 7 ,913 .20 Ozamis Zamora 47 ,786 .37 1,550 .65 1,550 .65 Iloilo - lznart 38 ,640 .88 49 ,295 .85 47 ,786.37 Cagayan Carmen 322 ,159.09 39 ,636 .92 38 ,640.88 Zambo . Climaco 7,350.:C 3 316 ,412.58 316 ,412 .58 Cebu Fuente 16,918.08 14,713 .77 7 ,350 .23 Dumaguete Colon 40 ,964 .62 18,410 .31 16 ,918 .08 Butuan 49 ,998.56 41 ,465 .97 40 ,964.62 Tagbilaran 26 ,884 .16 50,651 .78 49 ,998.56 Tacurong 55 ,345 .65 26 ,883.46 26 ,883.46 Catbalogan 20,011 .71 56 ,257 .65 55 ,345.65 Pagadian 18,301 .79 22 ,950.82 20 ,011 .71 Iligan 10 ,048.80 18,298 .89 18 ,298 .89 Koronadal Zulueta 45 ,322.44 10 ,395 .88 10,048 .80 Tagum 14,481 .79 44 ,518.93 44,518 .93 Tabunok 11 '125.22 30 ,995.74 14,481 .79 Cag. Carmen Pub. Mkt. 2,109.02 11 ,340.00 11 ' 125.22 Gen. Santos Pioneer 13 ,011.52 3,830.42 2 ,109 .02 Kali bo Roxas 20 ,090 .85 13,855 .32 13,011 .52 Mandaue H-Way 65 ,280.43 19 ,518.56 19,518 .56 Roxas Mckinley 5,567 .77 67 ,163.23 65 ,280.43 Lapaz Iloilo 124 ,306.46 5,594.35 5,567 .77 Malayba lay 89 ,416 .G9 125,987 .98 124 ,306.46 Valencia Poblacion 45 ,884 .72 107 ,338 .73 89,416 .69 Cagayan Lapasan 11,793 .07 33 ,586.10 33 ,586.10 Mati-Mabini 36 ,588.65 11 ,793.07 11 ,793.07 Koronadal Alunan 4,962 .58 37 ,334.47 36,588 .65 San Carlos City 22 ,127.47 5,009 .28 4,962 .58 Davao Digos 3,102 .83 22 ,238 .81 22 ,127.47 Iloilo Mabini 22,477.42 4 ,973.41 3 ,102 .83 Calbayog 45 ,161 .00 27 ,692 .58 22 ,477.42 9,276 .01 45 ,167 .55 45 ,161 .00 9,175.41 9,175.41 Yl!ft/�

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhib it J ) Allowable San Jose Antique 49 ,164.07 45 ,272.82 45 ,272 .82 Cagayan Osmena Cogon Midsayap 36 ,259 .21 36 ,567.75 36 ,259.21 Lapu-Lapu Roxas , Roxas 10 ,834 .62 10,670 .31 10 ,670 .31 Silay Molave 7,707 .56 6,966.36 6 ,966.36 Kidapawan Butuan J. Satorre 87 ,94 3.58 88, 013.12 87 ,943.58 Ayala Center Cebu Dipolog Lacaya 16 ,775 .15 16,661 .33 16,661.33 Catarman Gen Santos Santiago 5,716 .52 5,721 .90 5,716 .52 Cadiz Quirino Balintawak 32 ,148.05 33 ,032 .73 32 ,148.05 Cotabato Sinsuat Cotabato Plaza 9,260 .06 9,261 .06 9,260 .06 Romulo Self-Service Binan Highway 4 ,971.58 12 ,152 .50 4,971 .58 Ongpin C & P Mall Marikina 8,012.35 7,902 .19 7,902 .19 lsu lan Sultan 9,612 .33 9 ,626 .71 9,612 .33 subtota l 9,774 / 6 9 ,768 .81 9,768 .81 April Bam bang 2 ,746.24 2 ,753 .12 2,746.24 Glori etta Kalookan 9th Avenue 19,761 .07 20 ,796.78 19,761 .07 Cubao Romulo Quiapo 16,214 .67 17 ,542 .52 16,214 .67 Legarda Gastambide Paco Paz 30,414.95 31 ,299.06 30,414.95 Pasay Taft Ka lentong General 1,064 .14 Sangan daan Cubao Aurora 13 ,351.25 14 ,298.40 13,351.25 Baclaran Quirino Makati J. P. Rizal 12 .00 Recto Avenida Magallanes 220 .33 Trabajo Blum. Avenida 4,503 .05 4,412 .70 4 412 .70 Villalobos Ermita p 16!270!590.66 p 16!446!187.06 p 16!137!224.02 Sto. Cristo Greenhills p 87,473.41 p 86 ,098.42 p 86 ,098.42 San Juan Pasay Libertad 125,930.60 124 ,563 .88 124,563.88 Congressional Pasig Mutya 59 ,440 .21 60 ,527 .57 59,440.21 Cubao Quiri no Guadalupe 268,247 .32 268 ,002.41 268 ,002.41 Baclaran Airport 166,288 .79 193,643 .30 166,288 .79 29,619 .37 31 ,026 .87 29 ,619.37 99 ,167 .63 103 ,700 .90 99 ,167 .63 68 ,654 .84 68,533 .29 68 ,533.29 74,499 .85 79,452.06 74,499 .85 58 ,924.06 66,426.18 58 ,924.06 89 ,016 .16 85 ,068.71 85 ,068 .71 55 ,219 .38 53 ,734.29 53 ,734.29 106 ,691.41 109,504 .86 106 ,691.41 53 ,979 .76 53 ,977.48 53 ,977.48 252 ,817 .69 254 ,251.00 252 ,817 .69 64 ,722.42 67,447 .53 64 ,722.42 93 ,570.33 102 ,377.56 93 ,570.33 61 ,280.35 61,490.32 61 ,280.35 106,361 .82 106,391.47 106,361 .82 74 ,208.28 74 ,984 .12 74 ,208 .28 444 ,662.31 444,791 .23 444,662 .31 126,271 .16 128,415.80 126,271 .16 92 ,788 .72 91,434.55 91,434 .55 307 ,643 .35 309 ,163.27 307 ,643.35 55 ,534 .53 55 ,349.97 55 ,349.97 163,412 .65 163 ,147.84 163,147.84 73 ,095 .33 73 ,207.87 73 ,095.33 42 ,124.12 42 ,156.30 42 ,124.12 14nf

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M_l (Exhibit Jl Allowable Espana 123,475.39 124,046 .73 123,475 .39 Marikina Concepcion 127,330 .94 149,858 .00 127,330 .94 Pasig Mabini 122,488 .62 122.478.54 122,478 .54 Malabon Plaza 107 ,573 .04 111 ,278 .85 107 ,573 .04 Earnshaw Banaue 54,012 .55 51 ,357 .92 51 ,357.92 Cavite 102 ,87 9.90 103,700 .30 102 ,879 .90 Binan Plaza Rizal 116 ,074 .01 115,569 .98 115 ,569 .98 Malolos Plaza Alabang Montillano 71 ,989.86 71,011 .64 71 ,011 .64 Calamba Crossing 73 ,953 .61 73 ,890.98 73 ,890.98 Rosario 77 ,130.51 76 ,831 .07 76,831 .07 Binakayan 58 ,004.70 64 ,136.51 58,004 .70 Mali bay 36 ,947 .15 35 ,399.48 35 ,399.48 Central Market 134 ,022.41 134 ,394 .89 134,022.41 Pritil 63 ,778 .53 63 ,840.17 63 ,778.53 Sta . Mesa V. Mapa 57 ,204 .98 57 ,205.54 57 ,204.98 Marikina dela Paz 49 ,742 .89 50.466 .17 49,742 .89 Murphy 71 ,261 .17 71 ,218.71 71 ,218.71 Del Monte 125 ,374.30 125 ,446 .53 125,374 .30 Nepa Q . Mart 40 ,025 .74 43 ,930.02 40 ,025.74 North bay 84 ,221.07 84 ,809.49 84 ,221.07 Paco Pedro Gil 60 ,644.08 69 ,518.24 60,644 .08 Shoppesville 28 ,327.03 28 ,940.12 28,327 .03 Quiapo R. Hidalgo 116 ,182.89 116 ,148 .54 116 ,148 .54 Kalookan Monumento 298 ,174.16 297 ,993.07 297,993 .07 Anti polo 40 ,242.61 40 ,241 .54 40,241 .54 San Pedro 108,772 .65 110 ,713 .62 108 ,772 .65 Park Square I 67 ,389 .60 70 ,802 .95 67,389 .60 Novaliches Plaza 103,320 .30 106,430 .73 103,320 .30 Retiro 81 ,083.73 82 ,191.18 81 ,083.73 Kalookan 11th Ave . 46 ,058.78 46 ,869.14 46,058 .78 Meycauyan Plaza 277 ,775 .82 277 ,618 .80 277 ,618.80 Sta . Ana 65 ,562.61 65,484.65 65.484 .65 Muntin lupa 50 ,065 .62 50 ,240.67 50 ,065.62 Al i Mall 80 ,825.62 80 ,770 .96 80 ,770 .96 Scout Borromeo 43 ,249 .08 43 ,341 .34 43 ,249 .08 EDSA Central 152,219 .: 2 151 ,518 .73 151 ,518 .73 Zapote 337.422.43 351 ' 109.79 337 ,422.43 Blum . Oroquieta 51 ,239.93 48 ,989 .39 48 ,989 .39 Los Banos 94 ,593 .76 96 ,881 .91 94 ,593.76 Binan Paterno 87 ,676.42 88 ,880 .65 87 ,676.42 Paranaque 103 ,851.34 103,751 .27 103,751 .27 EDSA West 50 ,768 .57 50 ,000.48 50 ,000.48 Sta.Mesa Magsaysay 78.412.92 78,425 .21 78.412 .92 Sta. Cruz 182 ,781.27 181 ,760 .60 181 ,760 .60 Karuhatan 55.498.30 54 ,771.47 54 ,771.47 Nolasco 75 ,611.76 75 ,517.44 75 ,517.44 Pasay Burgos 46 ,331.90 45 ,230.57 45,230 .57 Plaridel 64 ,937 .16 66 ,249.97 64 ,937.16 Cloverleaf 70 ,608 .19 70 ,734 .12 70,608 .19 Sucat 46 ,336 .63 47 ,502 .25 46,336 .63 Cainta Junction Siniloan 9,048.39 9,260 .66 9,048 .39 119 ,217.48 120.457.31 119,217.48 49 ,656 .92 49 ,656 .92 50 ,291 .01 20 ,642.1'9 20,480 .20 20,480 .20 II(~

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Bran c h (Pre-marked Exh M) (Exhibit J) Allowable Escolta 66 ,280 .31 66 ,476.43 66 ,280.31 Broadway Centrum 213 ,385 .85 225,535 .85 213 ,385.85 Gil Puyat Washington Malan day 39 ,508 .55 40 ,734 .31 39 ,508.55 EDSA Libertad 32 ,298.48 33 ,248.11 32 ,298.48 Tanay 114,267 .80 114 ,132 .98 114 ,132 .98 Maypajo 17 ,872.25 17 ,354 .56 17 ,354 .56 Malinta 33,407 .25 33 ,466.47 33,407 .25 Naic 52 ,320.61 48 ,352 .72 48,352 .72 Kalentong Pershing 67,442.49 69 ,631 .83 67 ,442.49 Sta . Maria 75 ,976.81 83,400 .00 75,976 .81 Calamba Pabalan 121 ,801 .29 116 ,880.32 116,880 .32 Recto Quezon Blvd . 46,421 .09 47 ,901.43 46,421 .09 Balagtas 21 ,700 .07 21 ,744 .76 21 ,700 .07 Novaliches Susano 55 ,263 .34 58 ,603 .26 55 ,263 .34 Taytay 36 ,754.83 35 ,877.11 35 ,877 .11 Recto Soler 48,242 .12 50 ,397.51 48 ,242 .12 Harrison Plaza 96,551 .94 95,507 .69 95 ,507 .69 Gil Puyat Urban 160 ,314 .54 151 ,363 .63 151 ,363.63 Masinag 115 ,286 .72 116,816 .36 115,286 .72 Q. Plaza 53 ,668 .62 55 ,076 .15 53 ,668.62 Alabang Highway 105,081 .34 105,611 .29 105,081 .34 Pasong Tamo 38 ,108 .'! 0 37 ,861 .88 37 ,861 .88 EDSA Pioneer 36,023 .11 36 ,682.49 36 ,023.11 Kalookan Plaza 25 ,248 .15 25 ,790.28 25 ,248.15 Novaliches Quirino 69 ,874 .97 72 ,812 .68 69 ,874.97 Landmark 44,441 .84 44 ,340.35 44 ,340 .35 Morang 47 ,975.49 46 ,809.45 46 ,809.45 EDSA Shaw 23,413 .00 23 ,580.01 23 ,413.00 Farmer's Plaza 32 ,613 .53 32 ,674.57 32 ,613.53 Fairview 91 ,029 .15 95 ,322 .97 91 ,029.15 Quezon Avenue 111 ,509.53 111 ,752.44 111 ,509 .53 Kalookan Gotesco 127 ,193.68 129 ,748 .96 127 ,193 .68 EDSA Mayflower 167,783 .90 168 ,313 .00 167,783 .90 Pasay Rotonda 125,475.74 125 ,909 .95 125,475 .74 Roosevelt 31 ,616.64 29 ,731 .59 29,731 .59 Lagro 42 ,551.12 40 ,587.97 40,587 .97 Quiapo-Palanca 51 ,877 .60 53 ,060.67 51 ,877.60 Better Living 15 ,237.13 15 ,237 .16 15 ,237 .13 Pateros 114 ,902.41 117 ,357 .00 114,902.41 Las Pinas 87 ,965.('7 89 ,914 .61 87,965 .07 Bacoor 188 ,853.48 191 ,722 .25 188 ,853.48 lmus Cavite 71 ,143.06 71 ,172 .36 71 ,143.06 Marikina J. P. Rizal 170,096 .78 169,439 .88 169,439.88 Tandang Sora 74 ,855 .50 72 ,661 .31 72 ,661.31 Gil Puyat Dian 123,510 .33 125 ,198.51 123,510.33 EDSA Ortigas 47 ,043.46 48 ,298 .08 47 ,043.46 Ayala Alabang 104 ,145.96 103 ,673 .95 103 ,673 .95 Silang Cavite 167,919.64 174 ,729 .80 167 ,919 .64 Pasig - San Joaquin 45 ,978.59 46 ,077 .27 45 ,978 .59 Park Square II 78 ,856.58 79 ,398 .86 78 ,856.58 Laong Laan 129,954 .71 126,648 .54 126 ,648 .54 Sta. Rosa 70 ,736 .80 74 ,973 .33 70 ,736 .80 Cainta - Parola 62 ,764 .68 63 ,244.74 62 ,764.68 50 ,047.49 50 ,032 .82 50 ,032 .82 ~ <}e�

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable A. Arnaiz 33 ,657.35 33 ,666.40 33 ,657.35 Gagalangin 51 ,130.79 51 ,216 .76 51 ,130.79 EDSA Plaza 136 ,077.37 135,317 .06 135 ,317 .06 Meycauayan Highway 75 ,814.28 77 ,974 .00 75 ,814 .28 Diliman Citimall 242 ,233.68 243 ,259 .01 242 ,233.68 Malabon Hulong Duhat 69 ,947.90 69 ,948.43 69 ,947 .90 Commonwealth Gotesco 86 ,358 .27 86 ,159.25 86 ,159.25 Kalookan Samson Road 15 ,663 .85 16,813 .95 15 ,663 .85 Navotas 85 ,608.64 85 ,645.42 85 ,608.64 Cash & Carry 130,451 .59 129,759 .28 129 ,759.28 Polo 41 ,776.56 40,732 .89 40 ,732.89 Olives Plaza 65 ,957.23 66 ,013 .20 65 ,957 .23 V. Luna 171 ,929 .83 171 ,796.81 171 ,796 .81 Commonwealth T-Sora 125,920 .37 132 ,172 .89 125,920 .37 Paso de Bias 14 ,958.24 16 ,037 .74 14,958 .24 Nova. Sta. Quiteria 57 ,618.27 58 ,476.00 57 ,618 .27 Jaka Plaza 116 ,520 .19 130 ,500 .29 116 ,520 .19 Ayala Town Center 42 ,856.33 53 ,785.84 42 ,856.33 Hagonoy 32 ,360.50 32 ,448 .27 32 ,360 .50 Nagcarlan 17 ,349 .37 19,846 .53 17 ,349 .37 Cainta Ortigas Ext. 41 ,808.72 42 ,192.79 41 ,808 .72 Tagaytay 47 ,838 .23 48 ,673.46 47 ,838.23 A. Bonifacio Q.C. 48 ,295.44 48 ,802.47 48 ,295.44 San Miguel 25 ,730 .82 26 ,112.81 25 ,730.82 Cubao EDSA 26 ,079 .78 26 ,491 .68 26 ,079.78 Malolos Highway 44 ,000.16 49 ,395.81 44,000 .16 Pasig Gotesco 52 ,736.66 52 ,724.15 52 ,724.15 Forbes San Antonio 49 ,041 .07 Cainta Sta. Lucia 20 ,124.13 26 ,055 .07 20 ,124.13 lmus Makro 17 ,098 .63 14,838 .33 14 ,838 .33 Comembo 20 ,304 .71 21 ,411.38 20 ,304.71 San Andres Bukid 28 ,585 .54 27 ,580 .84 27 ,580.84 Cebu Leon Kiat Cebu Juan Luna 5,252 .34 5,362 .00 5,252 .34 Cagayan T. Neri 4 ,369 .10 4 ,371.30 4,369 .10 Davao Quirino 73 ,224.90 74 ,779.39 73 ,224.90 Tacloban Salazar 14,269 .38 12,181 .71 12,181 .71 Davao San Pedro 29 ,868.28 28 ,238.61 28,238 .61 Iloilo Valeria 70 ,392 .38 70 ,395.47 70,392 .38 Bacolod Libertad 312 ,247 .56 304,497 .29 304,497 .29 Zambo. Veterans 15 ,820.70 16,559 .12 15 ,820 .70 Cota. Magallanes 12,462 .79 12 ,568 .79 12,462 .79 Cagayan J. Borja 5 ,815 .06 5 ,907.46 5,815 .06 Davao C.M. Recto 24 ,149 .76 24,649 .56 24 ,149.76 Davao Bankerohan 77 ,004.03 73 ,520 .11 73 ,520 .11 Gen . Santos Acharon 14,749 .92 11,440.55 11,440 .55 Tacloban Burgos 23 ,456.95 23 ,755.15 23 ,456 .55 Cebu Carbon 7 ,575 .26 7,729 .74 7 ,575 .26 Bacolod Araneta 1,395 .98 1,395.98 1,395 .98 Ozamis Zamora 51 ,730.83 48,957 .54 48 ,957 .54 Iloilo - lznart 35 ,688 .11 36 ,973 .52 35 ,688.11 Ormoc Rizal 292 ,293.33 293 ,267.79 292 ,293 .33 Cagayan Carmen 6 ,237.04 6,268 .68 6 ,237.04 Zambo. Climaco 7,081 .82 7,631 .31 7,081 .82 17,569 .16 24 ,252 .09 17,569.16 i/9fk

20% Sal()s Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exh ibit J) Allowable Cebu Fuente 50 ,615 .16 50,771 .27 50 ,615.16 Dumaguete Colon Butuan 59 ,016.17 57,795 .08 57 ,795 .08 Tagbilaran Tacurong 24,721 .63 25 ,112 .00 24 ,721 .63 Catbalogan Pagadian 46 ,793.40 47,013 .65 46 ,793.40 Iligan Koronadal Zulueta 13 ,917 .32 14,205 .32 13 ,917 .32 Tagum Tabunok 19 ,378 .10 19,442 .69 19 ,378 .10 Cag . Carmen Pub. Mkt. Gen . Santos Pioneer 9,903.57 9 ,823 .57 9,823 .57 Kalibo Roxas Mandaue H-Way 43 ,677.44 44 ,023.76 43 ,677.44 Roxas Mckinley Lapaz Iloilo 35 ,738.02 36 ,987.92 35,738 .02 lligan- Palao Malaybalay 10,004 .97 10,283 .75 10,004 .97 Valencia Poblacion Cagayan Lapasan 4,744 .76 4 ,744 .54 4,744 .54 Mati-Mabini Koronadal Alunan 14,092 .07 14,245 .04 14,092 .07 San Carlos City Davao Digos 20 ,190.76 20 ,478.59 20 ,190 .76 Iloilo Mabini Calbayog 61 ,084.3�7 60 ,178 .21 60 ,178.21 San Jose Antique Cagayan Osmena Cogon 5,748.42 5,938 .61 5,748.42 Midsayap Lapu-Lapu 136,932 .14 136,971 .68 136,932 .14 Roxas, Roxas Silay 95 ,513 .15 95 ,847.66 95 ,513.15 Mol ave Kidapawan 19 ,810 .16 20,018 .18 19 ,810 .16 Butuan J. Satorre Ayala Center Cebu 32,457 .15 33,485 .22 32,457 .15 Dipolog Lacaya Catarman 10 ,028 .21 10,027 .73 10 ,027 .73 Gen Santos Santiago Cadiz 39 ,944 .69 41 ,109.94 39 ,944.69 Quirino Balintawak Sta . Rosa Waltermart 4 ,134 .55 4 ,158 .95 4 ,134 .55 Cotabato Plaza Binan Highway 20 ,003 .94 19 ,162 .62 19 ,162 .62 lsulan Sultan Novaliches Baesa 4,495.47 4,491.47 4,491.47 Davao Matina 27,441 .36 27 ,365.24 27 ,365 .24 subtotal 39 ,207 .97 39,402 .58 39 ,207.97 May Bam bang 8,808 .50 10,624 .93 8,808 .50 Glori etta 52,436 .33 56 ,738.41 52,436 .33 42 ,089.24 42 ,234.98 42 ,089 .24 12,805 .36 12,916 .76 12 ,805 .36 1,705 .33 6 ,143 .62 1,705 .33 90,432.29 92 ,986 .08 90,432 .29 17,634 .67 17 ,6 08.62 17,608 .62 5,510 .60 5 ,678 .15 5,510 .60 27 ,119.96 26 ,723 .24 26 ,723 .24 8,781.32 8 ,674 .72 8,674 .72 12 ,467.43 14,023 .91 12,467.43 9,856 .51 9,861 .96 9,856 .51 9,325 .57 9,325.57 9 ,325 .57 9,486 .86 9,487 .05 9,486 .86 2 ,253 .50 2,253 .50 2 ,253 .50 18,552 .62 18,792 .11 18,552 .62 20 ,976.76 20 ,274.46 20 ,274.46 26 ,075 .06 25,900 .00 25 ,900.00 36 ,191 .75 38,405 .58 36 ,191 .75 5,971.85 10,211 .20 11 ,124.10 10,211 .20 186 .31 186.31 186 .31 p 16,819 ,251.20 p 17,001 ,304.80 p 16,682,237.47 p 89,076.69 p 89 ,888 .71 p 89 ,076.69 130 ,207 .06 130,826 .86 130,207 .06 /f!fiU

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable Kalookan 9th Avenue 54 ,372.24 54 ,709.85 54,372 .24 Cubao Romulo 272 ,799.27 275 ,352 .54 272 ,799 .27 Quiapo 162,050 .55 163,936 .89 162 ,050.55 Legarda Gastambide Paco Paz 29 ,062.93 29 ,515.37 29 ,062.93 Pasay Taft 101 ,533.51 102,039 .14 101 ,533.51 Kalentong General Sangandaan 60 ,823 .34 64 ,980.36 60 ,823 .34 Cubao Aurora 83 ,038 .23 83,207 .00 83 ,038 .23 Baclaran Quirino 63 ,146 .51 62 ,675.01 62 ,675.01 Makati J. P. Rizal 72 ,810.56 74,431 .64 72,810 .56 Recto Avenida 61,443 .69 60 ,564.74 60 ,564 .74 Magallanes 114 ,752.11 109,461 .98 109,461 .98 Trabajo 54 ,233.42 54 ,630.66 54 ,233.42 Blum . Avenida 240 ,261.62 236 ,888.54 236,888 .54 Villalobos 67 ,961.18 72 ,229.13 67,961 .18 Ermita 97 ,608.46 99 ,346.10 97 ,608.46 Sto. Cristo 63 ,662.93 64 ,171 .67 63 ,662 .93 Greenhills 107 ,763.50 106 ,169 .84 106 ,169 .84 San Juan 74 ,119.07 74 ,806 .74 74 ,119 .07 Pasay Libertad 410 ,027 .86 409,503 .08 409 ,503.08 Congressional 133,909 .74 133 ,964 .25 133 ,909 .74 Pasig Mutya 93 ,803.45 93 ,178.11 93,178 .11 Cubao Quirino 315 ,276 .51 315 ,383 .86 315 ,276.51 Guadalupe 60 ,293.95 60 ,866 .11 60 ,293.95 Baclaran Airport 149,415 .74 149,215 .70 149 ,215 .70 Espana 66 ,037 .72 66 ,333.45 66,037 .72 Marikina Concepcion 41 ,554.26 39 ,596.72 39 ,596 .72 Pasig Mabini 126 ,605 .89 109,632 .65 109,632 .65 Malabon Plaza 147,618 .29 146,001 .26 146,001 .26 Earnshaw 114,669.83 113 ,049 .91 113 ,049 .91 Banaue 104 ,548 .89 103 ,650 .92 103 ,650 .92 Cavite 43,493 .67 43 ,814.01 43,493 .67 Binan Plaza Rizal 107,600 .57 107,423 .86 107,423.86 Malolos Plaza 122 ,787.97 122 ,660 .66 122 ,660 .66 Alabang Montillano 57 ,097.71 59 ,517.42 57 ,097.71 Calamba Crossing 79 ,789 .63 79 ,876 .86 79 ,789.63 Rosario 72 ,853.06 70,417.47 70 ,417.47 Binakayan 61 ,036.G7 61 ,030 .58 61 ,030.58 Mali bay 34,492 .62 36 ,282.30 34 ,492 .62 Central Market 136,622 .21 136,582 .93 136,582 .93 Pritil 62 ,334.92 61,484 .89 61 ,484.89 Sta. Mesa V. Mapa 62 ,617 .36 62 ,619 .81 62 ,617 .36 Marikina dela Paz 53 ,766 .96 53,410 .38 53,410 .38 Murphy 72 ,805 .57 72 ,940.58 72 ,805 .57 Del Monte 134,035 .27 133,388 .19 133 ,388.19 Nepa Q. Mart 33 ,033 .93 36 ,853.96 33 ,033.93 North bay 84 ,831 .90 84,969 .91 84 ,831.90 Paco Pedro Gil 82 ,073.58 70 ,114 .82 70 ,114 .82 Shoppesville 27 ,703.81 27 ,703.81 27 ,703.81 Quiapo R. Hidalgo 100 ,183.65 100,291 .62 100 ,183 .65 Kalookan Monumento 217 ,394.88 220 ,622 .06 217,394 .88 Anti polo 37 ,399.25 37 ,375 .89 37 ,375.89 San Pedro 92 ,900.49 91 ,063 .22 91 ,063 .22 67 ,304.10 66 ,955 .16 66 ,955.16 116 ,406.17 119,988 .77 116,406 .17 )1/11/Y

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Park Square I 74 ,238 .99 74 ,286.25 74,238 .99 Novaliches Plaza 53 ,058 .12 52 ,811 .64 52 ,811 .64 Retiro 270 ,729.14 270 ,933.82 270,729 .14 Kalookan 11th Ave . 67,579 .50 67 ,527.13 67 ,527 .13 Meycauyan Plaza 49 ,467 .64 49,495 .01 49 ,467 .64 Sta. Ana 84,453 .24 84 ,424.46 84 ,424.46 Muntinlupa 44 ,846 .70 44 ,859.46 44 ,846.70 Ali Mall 152,044 .18 152 ,244.81 152,044 .18 Scout Borromeo 305 ,702.25 305 ,617.35 305,617 .35 EDSA Central 43 ,181 .81 47 ,038 .05 43 ,181.81 Zapote 59 ,990.19 46 ,333 .32 46 ,333 .32 Blum . Oroquieta 100,452 .19 102,211 .37 100,452 .19 Los Banos 111 ,585.62 113,121 .02 111 ,585 .62 Binan Paterno 44,342 .73 45,933 .81 44 ,342 .73 Paranaque 68 ,636 .83 68,569 .89 68 ,569.89 EDSA West 179,302 .03 179,281 .95 179,281 .95 Sta .Mesa Magsaysay 48 ,333 .38 49,655 .15 48 ,333.38 Sta . Cruz 77,252 .61 77,337 .90 77 ,252 .61 Karuhatan 51 ,082 .54 51 ,104.82 51 ,082 .54 Nolasco 56 ,041 .34 54 ,884.51 54 ,884.51 Pasay Burgos 66,415.72 66 ,726 .85 66,415 .72 Plaridel 44 ,802 .01 44 ,730.71 44 ,7 30 .71 Cloverleaf 10,257 .00 Sucat 8,934 .:-5 111 ,223 .51 8,934 .35 Cainta Junction 109,621 .92 49 ,040 .76 109,621 .92 Siniloan 22 ,385.09 Escolta 49 ,024 .50 64 ,294 .86 49 ,024.50 Broadway Centrum 22 ,417.09 202 ,663 .95 22 ,385.09 Gil Puyat Washington 64,412 .63 39,439 .64 64 ,294.86 Malanday 203 ,946 .95 27 ,163.95 202 ,663.95 EDSA Libertad 39,448 .12 106 ,137 .25 39,439 .64 Tanay 29 ,092.68 21 ,002 .07 27 ,163.95 Maypajo 96,413 .18 30 ,057 .08 96,413 .18 Malinta 21 ,228 .87 57 ,469.23 21 ,002.07 Naic 30 ,057 .08 75 ,479.58 30,057 .08 Kalentong Pershing 57,469.23 84 ,427.41 57,469 .23 Sta. Maria 74 ,214.84 128 ,595 .83 74,214 .84 Calamba Pabalan 84,621 .09 40 ,796 .23 84,427.41 Recto Quezon Blvd. 129,665 .71 24 ,543.25 128 ,595 .83 Balagtas 40 ,801.71 56 ,136.03 40 ,796 .23 Novaliches Susana 24 ,032.43 34 ,561 .18 24 ,032.43 Taytay 54 ,856 .19 47 ,381 .74 54 ,856 .19 Recto Soler 35 ,390 .04 107,440 .79 34 ,561 .18 Harrison Plaza 46 ,984 .37 152,462 .66 46 ,984.37 Gil Puyat Urban 107 ,656 .19 103,632 .06 107,440.79 Masinag 150,124.47 50,607 .22 150 ,124.47 Q. Plaza 102 ,278 .02 109,229 .29 102 ,278 .02 Alabang Highway 47 ,039 .27 41 ,355 .56 47 ,039.27 Pasong Tamo 108 ,904 .01 30,332 .02 108 ,904 .01 EDSA Pioneer 39 ,527 .29 27,506 .22 39 ,527 .29 Kalookan Plaza 30 ,023 .65 69 ,365.30 30 ,023 .65 Nova li ches Quirino 26 ,196 .51 44 ,622.39 26 ,196.51 Landmark 70 ,093 .50 43 ,935.68 69 ,365 .30 Morang 44,201 .08 24 ,775.72 44 ,201 .08 44,408.73 43 ,935.68 23 ,588 .71 23 ,588 .71 llf9t1"

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable EDSA Shaw 27 ,353 .59 27 ,575.02 27 ,353.59 Farmer's Plaza 80 ,010 .11 79,435 .25 79,435 .25 Fairview 87 ,890 .60 100 ,187 .68 87 ,890 .60 Quezon Avenue 132,356 .59 132 ,17 8.33 132 ,178 .33 Kalookan Gotesco 162 ,723.44 162 ,389.46 162 ,389.46 EDSA Mayflower 123,771 .56 124,843 .13 123,771.56 Pasay Rotonda 23 ,649 .98 24 ,854.48 23,649 .98 Roosevelt 41 ,514.98 40,933 .66 40 ,933.66 Lagro 50,826 .-.' o 54,671 .38 50,826 .70 Quiapo-Palanca 14,048 .72 13,008 .10 13,008 .10 Better Living 112,872 .70 120,572 .12 112 ,872 .70 Pateros 86 ,557 .32 87 ,050.26 86 ,557.32 Las Pinas 165 ,240.27 164 ,929 .19 164 ,929 .19 Bacoor 72 ,709 .37 76,395 .52 72,709 .37 lmus Cavite 166 ,394.80 172 ,760 .26 166 ,394 .80 Marikina J. P. Rizal 69 ,167.82 70 ,847.45 69 ,167.82 Tandang Sora 112 ,936.07 113,595 .00 112,936 .07 Gil Puyat Dian 48 ,631 .26 50,454 .31 48 ,631 .26 EDSA Ortigas 86 ,969.54 87 ,795 .93 86 ,969 .54 Ayala Alabang 170 ,143 .52 182,826 .21 170 ,143 .52 Silang Cavite 43 ,922.41 43 ,924 .93 43 ,922.41 Pasig - San Joaquin 65 ,027 .98 69 ,620 .13 65 ,027 .98 Park Square II 117 ,818 .03 117,842 .71 117,818 .03 Laong Laan 75 ,240 .22 68 ,146 .88 68 ,146.88 Sta. Rosa 81 ,465.20 83 ,455 .06 81,465 .20 Cainta - Parola 45 ,718 .24 45 ,600 .14 45 ,600 .14 A. Arnaiz 28,934.2 4 28 ,817 .52 28 ,817 .52 Gagalangin 50,751 .55 50,681 .59 50,681 .59 EDSA Plaza 129,568 .96 129,065 .85 129,065 .85 Meycauayan Highway 76 ,471 .74 76,471 .05 76,471 .05 Diliman Citimall 234 ,189.70 234 ,196.54 234 ,189 .70 Malabon Hulong Duhat 59 ,743 .76 59,425 .57 59 ,425.57 Commonwealth Gotesco 83 ,399 .10 83 ,694.69 83 ,399.10 Kalookan Samson Road 21,407 .74 21 ,004 .04 21 ,004.04 Navotas 92 ,914 .75 92 ,919 .69 92 ,914.75 Cash & Carry 136 ,894.46 139,294 .67 136 ,894.46 Polo 43 ,648.31 42 ,911 .67 42 ,911 .67 Olives Plaza 62 ,583 .39 63 ,142.38 62 ,583.39 V. Luna 164,274 .07 163 ,870 .39 163 ,870 .39 Commonwealth T-Sora 113,407 .89 112,708 .15 112,708 .15 Paso de Bias 13,049 .21 14,601 .74 13 ,049 .21 Nova . Sta. Quiteria 56 ,636 .35 57 ,103 .90 56 ,636 .35 Jaka Plaza 130,117.40 130,967 .01 130 ,117.40 Ayala Town Center 44 ,189 .68 44,871 .70 44 ,189.68 Hagonoy 32 ,342 .~ 6 32 ,318 .13 32 ,318 .13 Nagcarlan 16,559 .94 18 ,035.47 16,559 .94 Cainta Ortigas Ext. 44 ,608 .90 44 ,929.00 44 ,608.90 Tagaytay 49 ,028 .00 48 ,952.92 48 ,952 .92 A. Bonifacio Q.C. 37 ,668.60 37 ,672 .28 37 ,668 .60 San Miguel 30 ,543 .51 30 ,604.71 30 ,543.51 Cubao EDSA 30 ,160.51 30 ,127.63 30 ,127.63 Malolos Highway 44 ,633.40 44 ,633.40 44 ,633.40 Pasig Gotesco 55 ,306 .99 57 ,764 .85 55 ,306 .99 Forbes San Antonio 42 ,257 .00 ~{/#

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Cainta Sta. Lucia 24 ,307.61 24 ,946.63 24,307 .61 lmus Makro 14,797 .81 15,682 .54 14 ,797.81 Comembo 27 ,972 .81 28,806 .62 27 ,972 .81 San Andres Bukid 48 ,014 .74 51 ,016 .84 48 ,014.74 Cebu Leon Kiat Cebu Juan Luna 3,893 .26 3,893 .26 3,893 .26 Cagayan T. Neri 3,125.61 3,486 .94 3,125.61 Davao Quirino 56 ,000.31 77 ,129 .80 56 ,000.31 Tacloban Salazar 13 ,020.37 16 ,037 .20 13,020.37 Davao San Pedro 23 ,834.75 28 ,726.94 23 ,834 .75 Iloilo Valeria 43 ,107.64 59,893 .87 43 ,107 .64 Davao Lapu-Lapu 251 ,757.59 290 ,981 .05 251 ,757 .59 Bacolod Libertad 7,056 .62 9,515.54 7,056.62 Zambo. Veterans 14 ,774 .17 17,208 .50 14,774 .17 Cota . Magallanes 7 ,188 .79 10 ,198 .95 7,188.79 Cagayan J. Borja 5,605 .37 5,512.07 5,512.07 Davao C. M. Recto 20 ,930 .39 26 ,679 .68 20 ,930 .39 Davao Bankerohan 49 ,820.00 60 ,101.42 49 ,820.00 Gen . Santos Acharon 7,041 .34 10,207.45 7,041 .34 Tacloban Burgos 18,782 .21 24 ,353.48 18,782.21 Cebu Carbon 6,855 .10 8,936.79 6 ,855.10 Bacolod Araneta 1,095 .25 1,188 .79 1,095.25 Ozamis Zamora 36,460 .82 44 ,367.23 36,460.82 Iloilo - lznart 34 ,774 .17 34 ,990.17 34 ,774.17 Ormoc Rizal 218 ,020 .75 282 ,110.96 218 ,020 .75 Cagayan Carmen 4 ,192 .53 5,657 .79 4 ,192 .53 Zambo. Climaco 8,183.77 7,889 .07 7 ,889 .07 Cebu Fuente 14,005.49 18,056 .78 14 ,005.49 Dumaguete Colon 40 ,308.69 49 ,803 .00 40 ,308.69 Butuan 55 ,390.82 64 ,664.73 55 ,390.82 Tagbilaran 28 ,315 .20 26 ,358 .01 26 ,358.01 Tacurong 52 ,775 .91 58 ,817 .80 52 ,775.91 Catbalogan 15 ,136 .11 15,031 .58 15,031 .58 Pagadian 17 ,912.80 17,882 .10 17,882 .10 Iligan 9,601.87 12,071 .37 9,601 .87 Koronadal Zulueta 34 ,817 .24 40 ,646.64 34 ,817 .24 Tagum 29 ,209.60 38 ,248.41 29 ,209.60 Tabunok 8,168.43 8 ,126 .93 8,126.93 Cag . Carmen Pub. Mkt. 4 ,543.50 4,543 .79 4 ,543 .50 Gen. Santos Pioneer 9 ,122 .60 12,552 .85 9 ,122 .60 Kalibo Roxas 14 ,122.83 18,271 .76 14 ,122 .83 Mandaue H-Way 75 ,503 .63 75,472 .11 75,472 .11 Roxas Mckin ley 5,161.01 6 ,219 .57 5,161 .01 Lapaz Iloilo 100,208 .02 130,016 .91 100 ,208 .02 lligan - Palao 74 ,650 .68 85 ,684.05 74,650 .68 Malaybalay 22 ,027 .60 22,027 .60 22 ,027.60 Valencia Poblacion 29 ,085 .19 30,034 .36 29,085 .19 Cagayan Lapasan 14 ,207.05 14,411 .90 14,207 .05 Mati-Mabini 30 ,270.00 44,024 .87 30,270 .00 Koronadal Alunan 4 ,658.43 4 ,658.43 4 ,658.43 San Carlos City 15,729 .(8 14 ,195.01 14,195.01 Davao Digos 3,256 .57 3,226 .83 3,226 .83 Iloilo Mabini 19 ,260.48 24,478 .39 19 ,260.48 Calbayog 40 ,110.21 40 ,171 .77 40 ,110 .21 8,287.44 8,380 .25 8,287.44 'f/19tf

20% Sales Discounts to Sen ior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable San Jose Antique 49 ,498.42 49 ,591 .02 49,498.42 Cagayan Osmena Cogan Midsayap 27,742 .04 36 ,732 .86 27 ,742 .04 Lapu-Lapu Roxas, Roxas 11,506 .83 11 ,506 .83 11,506 .83 Silay Mol ave 5,943.49 5,943.49 5,943.49 Kidapawan Butuan J. Satorre 85 ,208 .95 88,377 .67 85 ,208.95 Ayala Center Cebu Dipolog Lacaya 12 ,100 .74 16,476 .06 12 ,100 .74 Catarman Gen Santos Santiago 4,612 .73 5,896 .91 4,612 .73 Cadiz Quirino Balintawak 26 ,884 .54 28 ,127 .61 26 ,884.54 Cotabato Sinsuat Cotabato Plaza 5,461 .58 5,570 .88 5,461 .58 Binan Highway lsulan Sultan 15,508 .06 15,525 .01 15,508 .06 Novaliches Baesa Davao Matina 8,305 .20 8,305.30 8,305 .20 Davao Ulas 9,492 .26 10,958.10 9,492 .26 subtotal 4 ,744 .65 6 ,706.90 4,744 .65 Ju ne Bam bang 1,417 .63 2,178.32 1,417 .63 Glorietta Kalookan 9th Avenue 17,979 .26 18 ,279 .59 17,979 .26 Cubao Romulo Quiapo 19,508 .96 19,404.76 19,404 .76 Legarda Gastambide Paco Paz 23 ,137.75 23 ,137.75 23 ,137.75 Pasay Taft Kalentong General 39,355 .<,1 41 ,572.42 39 ,355.41 Sangandaan Cubao Aurora 6,261 .59 6,261 .79 6,261 .59 Baclaran Quirino Makati J. P. Rizal 13,141 .78 � 14,411 .01 13,141 .78 Recto Avenida Magallanes 6 ,797 .32 9 ,140 .21 6,797 .32 Trabajo Blum . Avenida 2 069 .35 2 916 .76 2,069.35 Villalobos Ermita p 16,108,660.15 p 16,466,345.54 p 15,971 ,238.76 Sto. Cristo Greenhills p 86 ,869 .81 p 87 ,075 .54 p 86,869 .81 San Juan Pasay Libertad 114,383 .68 113 ,745 .83 113,745 .83 Congressional Pasig Mutya 54,486 .95 54 ,547.25 54,486 .95 Cubao Quirino Guada lupe 237,415.80 236 ,812 .09 236,812 .09 Baclaran Airport 169 ,203.77 173,327 .51 169,203 .77 31 ,987 .84 32 ,250.64 31 ,987 .84 95 ,787 .75 96,486 .62 95 ,787 .75 68 ,713 .14 68 ,734.34 68 ,713.14 87 ,614 .35 91 ,160.25 87 ,614.35 62,480 .16 66,306 .24 62 ,480.46 73 ,123 .77 74,848 .25 73 ,123.77 55,766 .69 59,368 .95 55 ,766 .69 115,735 .12 112 ,293.48 112 ,293.48 51 ,787 .18 53 ,227 .05 51 ,787.18 235 ,574.47 234 ,278 .94 234,278 .94 71 ,226 .22 70 ,027 .99 70,027 .99 156 ,260.20 103 ,015 .26 103 ,015 .26 62 ,624 .62 62 ,630.15 62 ,624.62 136 ,843 .28 142 ,162 .09 136 ,843 .28 82 ,807.75 82 ,834.47 82 ,807 .75 394 ,816 .57 410 ,137 .95 394 ,816 .57 132,694 .07 132,394 .58 132,394 .58 88,464 .96 88 ,626 .65 88 ,464.96 293 ,086.32 293 ,786.14 293,086 .32 66 ,969 .56 63 ,397.86 63 ,397.86 149,437 .31 148,962 .55 148,962.55 72 ,772.82 74 ,640.72 72 ,772 .82 54 ,837.04 55 ,882 .89 54 ,837 .04 )1{9Vt

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Espana 102,164.23 106,066 .81 102 ,164 .23 Marikina Concepcion 135,765 .17 156 ,290 .85 135 ,765 .17 Pasig Mabini 116,798 .93 116 ,760 .31 116,760 .31 Malabon Plaza 101 ,298.96 Earnshaw 99 ,812 .1 2 99,812 .12 Banaue 39 ,827 .86 39 ,951 .90 39 ,827 .86 Cavite 90 ,257.88 90 ,084 .72 90 ,084 .72 Binan Plaza Riza l 128 ,203 .22 128 ,356 .63 128,203 .22 Malolos Plaza 62 ,075.26 62 ,087. 08 62 ,075.26 Alabang Montillano 77 ,242 .75 77,237. 04 77 ,237 .04 Calamba Crossing 68,242 .19 68 ,242.46 68 ,242 .19 Rosario 72 ,277.30 74,607 .79 72 ,277.30 Binakayan 31 ,580.11 32,026 .92 31 ,580.11 Mali bay 108 ,926 .70 136,072 .38 108,926 .70 Central Market 58 ,786.40 58 ,531.40 58 ,531.40 Pritil 63 ,023.94 64,494 .13 63 ,023.94 Sta. Mesa V. Mapa 57 ,65 2 .7 5 62 ,109.50 57 ,652 .75 Marikina dela Paz 67 ,057.41 67 ,090.06 67 ,057.41 Murphy 127 ,621.39 128 ,725 .05 127,621 .39 Del Monte 43 ,096.29 44 ,108.15 43,096 .29 Nepa Q. Mart 87 ,154.52 87 ,372 .06 87 ,154 .52 North bay 73 ,136.62 73 ,925.60 7 3 ,136 .62 Paco Pedro Gil 27 ,802 .55 27 ,560 .35 27,560 .35 Shoppesville 104,985 .07 107,331 .53 104,985 .07 Quiapo R. Hidalgo 230 ,51 7.03 235 ,103.46 230 ,51 7.03 Kalookan Monumento 39 ,033 .93 39 ,051 .92 39 ,033 .93 Anti polo 114,953 .84 118,965 .70 114,953 .84 San Pedro 72 ,741 .57 71 ,167.57 7 1,167 .57 Park Square I 116,467.87 115,781 .27 115,781 .27 Novaliches Plaza 89 ,143 .13 76,928 .51 76 ,928.51 Retiro 49 ,775 .06 49,900 .30 49 ,775.06 Kalookan 11th Ave . 267 ,535 .95 267,933 .16 267,535 .95 Meycauyan Plaza 69,441 .58 71,882 .73 69,441 .58 Sta . Ana 59,415 .66 59,801 .88 59,415 .66 Muntinlupa 83 ,194 .28 83,229 .96 83 ,194.28 Ali Mall 42,425 .85 44 ,033 .53 42,425 .85 Scout Borromeo 167 ,625 .75 179,326 .70 167 ,625 .7 5 EDSA Central 31 7,680 .05 307 ,331 .73 307 ,331 .73 Zapote 62 ,982.99 62 ,909.48 62 ,909.48 Blum. Oroquieta 100 ,130 .60 101 ,344.15 100,130.60 Los Banos 87,922 .31 88 ,224.77 87 ,922 .31 Binan Paterno 105,361 .68 106 ,589 .33 105,361 .68 Paranaque 45 ,668 .50 48 ,252 .77 45,668 .50 EDSA West 71 ,065 .60 69 ,890.41 69 ,890.41 Sta .Mesa Magsaysay 159 ,142.43 173,457.03 159,142.43 Sta. Cruz 48 ,991.81 49 ,308.95 48,991 .81 Karuhatan 77 ,587.54 79 ,174.82 77 ,58 7 .54 Nolasco 54 ,253 .52 54 ,283.46 54,253 .52 Pasay Burgos 59 ,149.73 59 ,080.36 59,080 .36 Plaridel 69 ,553 .85 68 ,436.54 68,436 .54 Cloverleaf 44 ,917 .68 44 ,989 .68 44 ,917 .68 Sucat Cainta Junction 7 ,516.57 8 ,385 .72 7 ,516 .57 Siniloan 112 ,808 .86 112 ,194.36 112 ,194 .36 40,060 .66 39 ,226 .95 39 ,226.95 23 ,149 .91 23 ,149.81 23 ,149.81 1/Cft'V

20% Sales Discounts to Sen ior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Escolta 69 ,025 .88 73 ,582 .29 69 ,025 .88 Broadway Centrum 203 ,767 .79 205,483 .79 203,767 .79 Gil Puyat Washington Malanday 52 ,792.01 52 ,124.97 52 ,124.97 EDSA Libertad 29 ,645.31 29 ,945 .19 29 ,645 .31 Tanay 116,453.24 113 ,149 .51 113 ,149 .51 Maypajo 22 ,965.65 22 ,501 .02 22 ,501 .02 Malinta 29,602 .00 29 ,624 .64 29 ,602 .00 Naic 58 ,758.81 58 ,765.67 58,758 .81 Kalentong Pershing 68 ,120.t3 68 ,122.95 68 ,120 .73 Sta. Maria 80 ,864.51 81 ,378.52 80,864 .51 Calamba Pabalan 122 ,576.43 124 ,840 .76 122 ,576.43 Recto Quezon Blvd. 44 ,467.84 44 ,673.95 44 ,467.84 Balagtas 19,253 .50 19,252 .30 19,252.30 Novaliches Susano 59 ,507.48 59 ,703 .94 59 ,507.48 Taytay 33 ,892.03 34 ,358.43 33,892 .03 Recto Soler 40,401 .33 44 ,826 .16 40,401.33 Harrison Plaza 103 ,450.85 104 ,853.34 Gil Puyat Urban 161 ,136.87 162,251 .68 103 , 4~0 . 85 Masinag 109 ,885.49 98 ,771 .66 Q. Plaza 47 ,646 .28 56 ,319.30 161 ,136.87 Alabang Highway 105,947.17 108 ,231.88 98 ,771.66 Pasong Tamo 39 ,339 .07 39 ,137.17 47 ,646.28 EDSA Pioneer 36 ,119.93 36,365 .91 Kalookan Plaza 25,619 .29 27 ,606.13 105,947 .17 Novaliches Quirino 63 ,015.62 64 ,584.34 39 ,137.17 Landmark 40,079 .99 39 ,282.07 36 ,119.93 Morong 50,4 00 .32 25 ,619 .29 EDSA Shaw 50 , 257 . ~4 27 ,746.11 63 ,015 .62 Farmer's Plaza 28 ,578.47 39 ,282 .07 Fairview 26 ,512.13 77 ,174.87 50 ,257.64 Quezon Avenue 27 ,940.49 99 ,122.79 26 ,512 .13 Kalookan Gotesco 76 ,553.47 126 ,161.37 27 ,940.49 EDSA Mayflower 98 ,957 .77 159,312 .69 76 ,553.47 Pasay Rotonda 125,229 .14 126,367 .80 98 ,957.77 Roosevelt 154 ,109 .04 26 ,559.49 Lagro 124 ,825 .31 41 ,756 .57 125 ,229 .14 Quiapo-Palanca 26,471 .05 55 ,580 .17 154,109.04 Better Living 41 ,716.67 15 ,761.81 124 ,825 .31 Pateros 55 ,196 .81 129,494 .67 Las Pinas 15,762 .26 84 ,580 .64 26 ,471 .05 Bacoor 124,495.26 198,020 .50 41 ,716.67 lmus Cavite 86 ,639.36 74 ,506 .28 55 ,196.81 Marikina J. P. Rizal 197,001 .10 174,549 .14 15,761 .81 Tandang Sora 74 ,355 .50 70 ,959 .75 124,495.26 Gil Puyat Dian 158,230.40 118 ,153 .84 84,580 .64 EDSA Ortigas 68 ,829 .36 52 ,939 .59 197,001 .10 Aya la A labang 118,126.q0 78,496 .06 74 ,355 .50 Silang Cavite 48,741 .6'5 195 ,300 .09 158,230.40 Pasig - San Joaquin 76 ,120.32 41 ,894.51 68 ,829.36 Park Square II 191 ,921 .09 82 ,295 .12 118 ,126 .60 Laong Laan 40 ,966 .31 106 ,894 .85 48 ,741 .65 Sta. Rosa 72 ,323 .10 75,541.48 76 ,120.32 Cainta - Parola 105 ,356.47 68,414 .70 191 ,921 .09 75 ,039.72 55 ,325.24 40,966 .31 68 ,369 .91 72 ,323.10 54 ,603.26 105 ,356.47 75,039 .72 68 ,369.91 54,603 .26 ~ur

t 20% Sales Discounts to Senior Citizens Bran ch Per Register Per CPA Allowable (Pre-marked Exh M) Report A. Arnaiz (Exhibit J) Gagalangin EDSA Plaza 37 ,158.35 37 ,065 .03 37 ,065.03 Meycauayan Highway 54 ,007.82 53 ,963.33 53 ,963.33 Diliman Citimall 141 ,788.48 138 ,176 .18 138,176.18 Malabon Hulong Duhat 75 ,262 .11 75 ,212 .33 75,212 .33 Commonwealth Gotesco 202,406.93 203 ,333.22 202 ,406.93 Kalookan Samson Road 64 ,713.96 64 ,622 .10 64 ,622.10 Navotas 92 ,689 .87 92 ,781.93 92 ,689 .87 Cash & Carry 23 ,787.65 24 ,197 .94 23 ,787.65 Polo 94,282 .89 94 ,522.73 94 ,282 .89 Olives Plaza 141 ,894.59 141 ,661.65 141 ,661 .65 V. Luna 42 ,738.71 42,990 .14 42 ,738.71 Commonwealth T-Sora 72,494 .89 73,477.90 72,494 .89 Paso de Bias 149 ,688.48 148,839.59 Nova. Sta. Quiteria 148 , 839 . ~9 133 ,115 .82 131 ,913.93 Jaka Plaza 14,428 .60 13 ,873 .12 Ayala Town Center 131 ,913.93 63 ,152.75 63 ,152.75 Hagonoy 13 ,873 .12 141 ,807 .85 141 ,807.85 Nagcarlan 63 ,341 .52 49 ,754.14 49 ,754.14 Cainta Ortigas Ext. 32 ,267.44 32 ,267.44 Tagaytay 143 ,693.79 19 ,975 .24 16,029.54 A. Bonifacio Q.C . 51 ,805.40 46 ,021 .09 45,645 .57 San Miguel 32 ,316 .82 50 ,181 .58 50,181 .58 Cubao EDSA 16 ,029.54 37,495.44 37,495.44 Malolos Highway 45 ,645 .57 31 ,898.40 30 ,787 .86 Pasig Gotesco 52 ,917 .73 25 ,158.15 25 ,158 .15 Forbes San Antonio 38 ,102.72 40 ,066.90 40,022 .78 Cainta Sta . Lucia 30 ,787 .86 62 ,622 .93 61 ,387.59 lmus Makro 25 ,936.63 Cornembo 40 ,022 .78 774 .13 774 .13 San Andres Bukid 61 ,387.59 30 ,513.71 26 ,979.94 Cebu Leon Kiat 42 ,891 .69 21 ,023.93 20,438 .90 Cebu Juan Luna 26 ,979.94 26,434 .13 19,603.26 Cagayan T. Neri 20,438.90 52 ,628.55 52 ,207.14 Davao Quirino 19 , 603 .~6 Tacloban Salazar 52 ,207 . 4 3,674.36 3,661.13 Davao San Pedro 3,661.13 3,729.95 3 ,729.95 Iloilo Valeria 3,862 .85 75 ,054 .28 74,480 .12 Davao Lapu-Lapu 74,480.12 11 ,278.93 11 ,278 .93 Bacolod Libertad 11 ,377 .11 26 ,819.45 26 ,819.45 Zambo. Veterans 26 ,830.95 63 ,084 .39 63,084 .39 Cota. Magallanes 63 ,744.82 299 ,688.62 299 ,688.62 Cagayan J. Borja 6 ,989 .20 6 ,989 .20 Davao C.M. Recto 301 ,050 .91 12 ,109 .83 11 ,876.43 Davao Bankerohan 6,989 .20 9,900 .59 9,898.59 Gen . Santos Acharon 10 ,207 .37 10,207 .37 Tacloban Burgos 11 ,876.43 30 ,613.89 30,516 .69 Cebu Carbon 9,898 .59 56 ,964.20 56 ,899 .66 Bacolod Araneta 7,267 .32 7,267 .32 Ozamis Zamora 10 ,378.27 32,475 .31 32,475 .31 Iloilo - lznart 30 ,516 .69 6,921 .65 6 ,809 .50 Ormoc Rizal 56 ,899.66 1,462 .15 1,462 .15 Cagayan Carmen 24 ,588 .59 24 ,588 .59 7,267 .32 40 ,801 .09 40,801 .09 32 ,575 .21 273 ,774 .65 266,489.41 4,620 .07 4 ,620 .07 6,809 .50 6 ,899.45 6 ,899.45 1,482.15 24 , 601 .~4 41 ,929.96 266,489.41 4 ,643 .07 6,899.45 ~~

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh !\!} (Exhibit J) Allowable Zambo. Climaco 14,035.40 14,035.40 14 ,035.40 Cebu Fuente Dumaguete Colon 37 ,091.41 37 ,091.48 37 ,091.41 Butuan Tagbilaran 44,775 .50 45 ,992.14 44 ,775 .50 Tacurong Catbalogan 26 ,528 .99 26 ,862 .82 26 ,528.99 Pagadian Iligan 47,856 .34 47 ,871 .14 47 ,856.34 Koronadal Zulueta Tagum 18 ,857.45 14,267 .28 14 ,267 .28 Tabunok Cag. Carmen Pub. Mkt. 17 ,108 .69 16 ,989 .21 16 ,989 .21 Gen . Santos Pioneer Kalibo Roxas 19,734 .04 9,982 .57 9,982 .57 Mandaue H-Way Roxas Mckinley 39 ,275.68 40 ,245.19 39 ,275.68 Lapaz Iloilo lligan - Palao 35 ,552 .53 35 ,238.32 35 ,238.32 Malayba lay Valencia Poblacion 9,840 .24 9,840.24 9,840 .24 Cagayan Lapasan Mati - Mabini 3,658.87 3,625 .90 3,625 .90 Koronadal Alunan San Carlos City 12 ,815.45 12 ,815.45 12 ,815.45 Davao Digos Iloilo Mabini 21 ,998.89 22 ,582.47 21 ,998 .89 Calbayog San Jose Antique 67 ,142.57 67 ,240.74 67 ,142.57 Cagayan Osmena Cogon Midsayap 6 ,334 .73 6,253 .18 6,253 .18 Lapu-Lapu Roxas, Roxas 123 , 937 . ~0 124,049.45 123,937 .90 Silay Molave 83 ,473 .58 83 ,669 .73 83,473 .58 Kidapawan Butuan J. Satorre 25 ,205 .37 25 ,108.47 25 ,108.47 Ayala Center Cebu Dipolog Lacaya 31 ,126.83 30,831 .79 30 ,831 .79 Catarman Gen Santos Santiago 12,460 .52 12 ,30 8.84 12 ,308 .84 Cadiz Quirino Balintawak 49 ,719 .22 51 ,617 .21 49 ,719 .22 Cotabato Sinsuat Cotabato Plaza 530 .27 Binan Highway lsulan Sultan 18,305 .32 18,298 .68 18,298 .68 Novaliches Baesa Davao Matina 3 ,700 .94 3,712 .92 3 ,700 .94 Davao Ulas Pagadian Pajares 30 ,005 .32 29 ,281.41 29 ,281.41 subtotal 37,453.47 38 ,749.96 37,453.47 10 ,264 .50 10,361.30 10,264.50 52 ,819 .81 53 ,076.06 52 ,819 .81 47 ,343 .93 47 ,644 .52 47,343 .93 9,329.17 9,329 .19 9,329.17 4 ,809.67 5,154 .97 4,809 .67 97 ,678 .15 98 ,339.71 97 ,678.15 17 ,975.62 17 ,370.23 17,370.23 5,543 .06 5,347.40 5,347.40 24 ,362 .tO 24 ,298 .98 24,298 .98 6,233 .58 6,233 .58 6,233.58 9,832.54 9,832 .54 9,832.54 8,944.43 8 ,578 .63 8,578 .63 10,803 .20 10 ,803 .20 10 ,803 .20 7,541 .69 7,541 .69 7,541 .69 2,536.65 2,537 .35 2 ,536 .65 16,297 .97 16 ,540 .35 16 ,297 .97 17 ,302.63 17,302 .63 17,302 .63 27 ,690.07 27 ,690.07 27 ,690.07 38 ,568.40 48 ,527.43 38 ,568.40 6 ,767 .21 6,767 .21 6,767 .21 18,178.85 17,665 .21 17,665 .21 12,481 .08 12,868 .86 12,481 .08 2,101.42 2,101.42 2,101.42 63 .35 p 16,606 ,685.65 p 16,718 ,671.06 p 16,417,124.08 \. f!lfJtr

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable July p 102,138.52 p 101 ,981 .50 p 101 ,981 .50 Bam bang Glorietta 143 , 877 .~2 136,746.40 136 ,746.40 Kalookan 9th Avenue Cubao Romulo 78 ,186 .&3 77,957 .97 77 ,957.97 Quiapo Legarda Gastambide 262 ,083 .60 244,818 .16 244 ,818 .16 Paco Paz Pasay Taft 168 ,293.82 168 ,05 2 .10 168,052 .10 Ka lentong General Sangandaan 47 ,277 .76 46 ,998.26 46 ,998 .26 Cubao Aurora Baclaran Quirino 104 ,340.65 104 ,899 .79 104,340 .65 Makati J. P. Rizal Recto Avenida 84 ,397 .75 84,498.85 84,397 .75 Magallanes Trabajo 95 ,743.58 96 ,849 .76 95 ,743.58 Blum. Avenida Villalobos 76 ,923 .59 77 ,733 .99 76 ,923 .59 Erm ita Sto. Cristo 102 ,672.46 104,595.80 102 ,672.46 Greenhi lls San Juan 79 ,136 .80 82 ,803 .61 79 ,136.80 Pasay Libertad Congressional 132 ,599 .58 133,781 .99 132,599 .58 Pasig Mutya Cubao Quirino 64 ,784 .77 64 ,686.92 64 ,686 .92 Guadalupe Baclaran Airport 227 ,845.84 237,520 .22 227 ,845 .84 Espana Marikina Concepcion 91 ,237.23 91 ,369.48 91 ,237 .23 Pasig Mabini Malabon Plaza 118,485.43 113,633 .27 113,633 .27 Earnshaw Banaue 65 ,064 .24 64 ,669.70 64 ,669 .70 Cavite Binan Plaza Rizal 123,516 .70 119,938 .95 119 ,938 .95 Malolos Plaza Alabang Montillano 100,787 .83 10 0 ,787.49 100 ,787.49 Calamba Crossing Rosario 397 ,314 .7.2 398 ,745.96 397,314 .72 Binakayan Mali bay 148 ,100.76 151,414.46 148,100.76 Central Market Pritil 108,361 .99 108 ,846.19 108,361 .99 Sta. Mesa V . Mapa Marikina dela Paz 334,449.44 334,673 .12 334,449.44 Murphy Del Monte 63 ,848 .02 63 ,819.71 63,819 .71 Nepa Q. Mart Northbay 181,746.58 182,222 .10 181 ,746.58 Paco Pedro Gil Shoppesville 83,470 .92 87 ,288.79 83,470.92 Quiapo R. Hidalgo 58 ,944.35 60,967 .64 58 ,944.35 113,228 .07 113 ,622.04 113,228.07 190,582 .75 191 ,814.53 190 ,582.75 145,460.60 145,423 .12 145,423 .12 81 ,605.88 72 ,354 .10 72 ,354 .10 61 ,292 .36 61 ,300.30 61 ,292 .36 111 ,776.50 112 ,783.90 111 ,776 .50 152,067 .97 145,351 .94 145,351 .94 63 ,878 .12 64 ,191.44 63,878 .12 69 ,077 .75 69,068 .50 69 ,068 .50 81 ,551 .34 82 ,241.47 81 ,551 .34 79 , 614 .~0 79 ,362.46 79 ,362.46 41 ,264.96 41 ,282 .70 41 ,264.96 121 ,394.06 156 ,704 .98 121 ,394.06 61 ,347.46 61 ,587 .39 61 ,347.46 65 ,155.10 65 ,385.60 65,155 .10 60 ,041 .90 60 ,039.75 60 ,039 .75 83 ,009.88 83 ,101 .11 83 ,009.88 147,986 .37 150,341 .80 147 ,986 .37 49 ,559.62 49 ,627 .18 49 ,559.62 90 ,655.47 91 ,929 .15 90 ,655.47 88 ,349 .55 89 ,514.42 88 ,349.55 32 ,067.68 32 ,067 .68 32 ,067.68 131 '196.07 131 ,583 .87 131 ,196.07 264 ,093 .66 265,373 .23 264 ,093 .66 43,496 .63 43,477 .07 43,477 .07 !191f

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Kalookan Monumento 137,092 .92 137 ,167 .24 137,092 .92 Anti polo 77 ,281.60 77 ,761 .06 77,281 .60 San Pedro Park Square I 132 ,907.49 136,087 .79 132 ,907.49 Novaliches Plaza 80 ,162 .98 87,463.84 80 ,162.98 Retire 66 ,186.32 66,096 .03 66 ,096 .03 Kalookan 11th Ave . Meycauyan Plaza 325 ,064 .38 325,070 .57 325 ,064.38 Sta . Ana 87,844 .33 88,286 .87 87 ,844.33 Muntinlupa 56 ,763 .t\.O 56 ,763.90 56 ,763 .90 Ali Mall 90 ,624.09 90 ,628.98 90,624 .09 Scout Borromeo 49 ,919 .19 53 ,863.49 49 ,919.19 EDSA Central Zapote 190,409 .18 168 ,564 .67 168,564 .67 Blum . Oroquieta 331 ,615.21 333 ,904.01 331 ,615.21 Los Banos Binan Paterno 59 ,654.48 60 ,305.22 59 ,654.48 Paranaque 98 ,268 .01 102 ,096.55 98,268 .01 EDSA West 94 ,630 .66 94 ,630.66 Sta.Mesa Magsaysay 109 ,608.59 97 ,174.71 109 ,608.59 Sta. Cruz 50 ,776.74 112 ,902.60 50 ,776.74 Karuhatan 67 ,125.47 67 ,125.47 Nolasco 221 ,192.19 54,441 .14 221 ,192.19 Pasay Burgos 65 ,010.09 69 ,196.44 65 ,010 .09 Plaridel 81 ,940.91 222 ,595 .60 81 ,940 .91 Cloverleaf 59 ,702.17 65,439.75 59 ,702.17 Sucat 64 ,855.49 81 ,958 .09 64 ,855.49 Cainta Junction 86,486 .33 60 ,746.21 86,486 .33 Siniloan 48 ,070 .33 65 ,006.31 48 ,059.53 Escolta 86 ,682.93 Broadway Centrum 8,284 .f?5 48 ,059.53 8,284 .95 Gil Puyat Washington 129 ,852.46 129 ,852.46 Malanday 9,506.17 EDSA Libertad 48 ,389 .07 130,100.22 48 ,389 .07 Tanay 24,020.03 24 ,013 .17 Maypajo 81 ,050.92 48,408.77 81 ,050.92 Malinta 270,542 .16 24,013 .17 270 ,542 .16 Naic 53 ,215 .56 86,846 .12 45 ,380.23 Kalentong Pershing 36 ,774.47 272 ,231 .60 36 ,774.47 Sta. Maria 134 ,326.43 45 ,380.23 134 ,326.43 Calamba Pabalan 27 ,266.86 37,057 .92 27 ,266 .73 Recto Quezon Blvd. 38,457 .92 134,435.28 38,457 .92 Balagtas 65 ,099 .28 27 ,266.73 64 ,983.42 Novaliches Susana 73 ,025.65 38 ,592.94 73 ,025 .65 Taytay 99 ,230.52 64 ,983.42 99 ,174.08 Recto Soler 130,045 .63 73 ,931.90 130 ,045.63 Harrison Plaza 52 ,336 .08 99 ,174.08 52 ,336 .08 Gil Puyat Urban 23 ,821.85 130,650.68 23 ,821 .85 Masinag 67 ,026.08 56 ,267.12 67 ,026 .08 Q. Plaza 40 ,967.36 24,401 .60 40 ,967 .36 Alabang Highway 54 ,511 .29 67 ,040 .31 54,482.66 Pasong Tamo 109,969 .35 41 ,156.95 109,969 .35 EDSA Pioneer 195,262 .99 54,482.66 195,262 .99 Kalookan Plaza 133,749.86 113,730.49 124,847 .92 66 ,002 .38 196 ,375.40 64 ,858.66 120,348 .30 124,847 .92 112 ,924.53 42 ,309 .13 64 ,858.66 42 ,309 .13 37 ,813 .23 112 ,924.53 37 ,813 .23 28 ,292 .73 43 ,367 .13 28 ,086.16 75 ,026.24 42 ,148.48 74 ,664 .68 28 ,086 .16 74,664 .68 ~

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Novaliches Quirino 42 ,286.16 45,881 .78 42 ,286 .16 Landmark 51 ,252 .55 51,456 .37 51 ,252 .55 Morang 26 ,565 .08 31 ,395.08 26 ,565.08 EDSA Shaw 34,448.45 38 ,152 .13 34,448.45 Farmer's Plaza 78 ,632.07 79 ,992 .52 78 ,632 .07 Fairview 108,000.77 107 ,653 .57 107 ,653 .57 Quezon Avenue 123,053 .30 122 ,875 .72 122 ,875 .72 Kalookan Gotesco 173 ,285.65 173 ,318.21 173,285 .65 EDSA Mayflower 143,397 .89 144 ,562 .22 143,397 .89 Pasay Roto nda 35 ,112.81 35,437 .70 35 ,112.81 Rooseve lt 48 ,194.84 46 ,847.56 46,847 .56 Lagro 61,479.40 62 ,706.33 61 ,479.40 Quiapo-Palanca 15,694 .99 15,779 .55 15 ,694.99 Better Living 128,356 .80 132 ,502.45 128,356 .80 Pateros 91 ,506.36 91 ,525 .90 91 ,506 .36 Las Pinas 247 ,501.68 244 ,809.71 244 ,809 .71 Bacoor 99 ,053.92 99,023 .91 99 ,023.91 lmus Cavite 185,178.41 188,593.52 185 ,178.41 Marikina J. P. Rizal 73 ,649 .67 73 ,702 .54 73,649 .67 Tanda ng Sora 131 ,981.21 131,440.13 131,440 .13 Gil Puyat Dian 49 ,789.32 50 ,204.15 49 ,789.32 EDSA Ortigas 96 ,825 .95 96 ,681 .30 96 ,681 .30 Aya la Alabang 211 ,275.17 214 ,250.33 211 ,275 .17 Silang Cavite 44 ,187.04 44 ,187.04 44 ,187 .04 Pasig - San Joaquin 90 ,797.92 90 ,644.51 90 ,644.51 Park Square II 133,037 .03 132,712 .73 132,712 .73 Laong Laan 74 ,132.20 76 ,090.02 74 ,132.20 Sta. Rosa 73 ,316 .51 74 ,747.15 73,316 .51 Cainta - Parola 63,448.37 58 ,969.81 58 ,969.81 A. Arnaiz 38 ,661 .54 38 ,648.10 38,648 .10 Gaga langin 58 ,579 .b7 59 ,722 .68 58,579 .57 EDSA Plaza 197 ,118 .92 199,215 .85 197 ,118 .92 Meycauayan Highway 89 ,076 .87 90 ,323.19 89 ,076 .87 Diliman Citi mall 235 ,501.44 235 ,821.57 235 ,501.44 Malabon Hulong Duhat 81 ,648 .84 81 ,593.56 81 ,593 .56 Commonwealth Gotesco 103 ,394 .51 103,719.43 103,394 .51 Kalookan Samson Road 24,229 .21 25,246 .78 24 ,229 .21 Navotas 95,472 .31 95,498.52 95,472 .31 Cash & Carry 174,514 .74 173 ,528.45 173 ,528.45 Polo 49 ,990 .56 50,035 .53 49 ,990.56 Olives Plaza 71 ,892 .91 75 ,563.47 71 ,892 .91 V. Luna 184 ,290 .77 184,308 .72 184 ,290 .77 Commonwealth T-Sora 143,629.46 145 ,650.46 143 ,629.46 Paso de Bias 12 ,022.46 15,351 .06 12 ,022.46 Nova. Sta. Quiteria 65 ,106.33 65 ,198 .37 65 ,106.33 Jaka Plaza 150,182.43 150,608 .60 150 ,182.43 Ayala Town Center 55 ,966 .19 56,335 .33 55 ,966 .19 Hagonoy 33,394 .32 33,486.32 33 ,394.32 Nagcarlan 21 ,250.09 17,520.73 17 ,520 .73 Cainta Ortigas Ext. 50 ,605 .10 50,380 .90 50 ,380 .90 Tagaytay 57 ,133.59 58,996 .03 57 ,133.59 A. Bonifacio Q.C. 44,997 .91 44,997 .91 44 ,997 .91 San Miguel 35 ,145.64 35,145 .04 35 ,145.04 Cubao EDSA 32,563 .73 32 ,555 .29 32 ,555.29 ~

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Malolos Highway 52 ,631 .51 52 ,752 .71 52 ,631 .51 Pasig Gotesco 62 ,669 .62 60 ,192.16 60 ,192 .16 Forbes San Antonio 56 ,004.58 Cainta Sta. Lucia 28 ,667 .52 1,956 .88 1,956 .88 lmus Makro 27 ,718.44 28,775 .07 28 ,667 .52 Comembo 30,861 .13 25 ,664.98 25 ,664.98 San Andres Bukid 73 ,949.43 30,249 .88 30 ,249.88 Cebu Leon Kiat 73 ,800.53 73 ,800.53 Cebu Juan Luna 3,491 .59 Cagayan T. Neri 3,330 .79 3,330 .79 Davao Quirino 82 ,820 .10 3,877 .55 Tacloban Salazar 16,435 .90 82 ,190.97 82 ,190.97 Davao San Pedro 28 ,594.46 15 ,479 .91 15,479 .91 Iloilo Valeria 92 ,545 .14 26 ,540.80 26,540 .80 Davao Lapu-Lapu 331,403 .11 41,481 .22 41,481 .22 Bacolod Libertad 335 ,589.39 331,403.11 Zambo. Veterans 8,419 .59 8,415 .69 Cota . Magallanes 12,771 .11 12,676 .36 8,415 .69 Cagayan J. Borja 15,972.<,4 16 ,193 .10 12 ,676 .36 Davao C.M. Recto 8,237 .14 15 ,972.44 Davao Bankerohan 8,237.14 25 ,743.45 Gen. Santos Acharon 25,426.15 72 ,784.01 8,237 .14 Tacloban Burgos 72 ,628.30 7,967 .85 25,426 .15 Cebu Carbon 29 ,628 .54 72 ,628 .30 Bacolod Araneta 7,608 .66 7,443 .88 Ozamis Zamora 30 ,519 .58 7,608 .66 Iloilo - lznart 920 .08 29 ,628 .54 Ormoc Rizal 467 .76 34,661 .11 Cagayan Carmen 52 .66 37,033 .39 467 .76 Zambo. Climaco 291 ,288.69 52 .66 Cebu Fuente 34 ,684 .75 Dumaguete Colon 38,408 .52 4 ,460.15 34 ,661 .11 Butuan 284,494 .52 8,614.12 37 ,033 .39 Tagbilaran 17,921 .26 284 ,494.52 Tacurong 1,786 .24 46 ,850 .54 Catbalogan 8,843 .06 48 ,616 .86 1,786 .24 Pagadian 17,921 .28 25 ,577 .63 8,614 .12 Iligan 47 ,207.21 51 ,507 .73 17,921 .26 Koronadal Zulueta 47,488 .12 16 ,094.46 46 ,850.54 Tagum 25 ,641 .83 18,474 .11 47,488 .12 Tabunok 54 ,671 .20 12,057 .56 25 ,577 .63 Cag . Carmen Pub . Mkt. 16,012 .["8 44,896 .05 51 ,507 .73 Gen . Santos Pioneer 17,692 .00 36,927 .08 16,012 .58 Kalibo Roxas 12,540 .03 8,410.09 17,692 .00 Mandaue H-Way 45 ,149.28 5,101.85 12,057 .56 Roxas Mckinley 36 ,513 .92 13,608 .17 44 ,896 .05 Lapaz Iloilo 8,570 .00 19,318.15 36 ,513 .92 lligan - Palao 4,928 .69 70 ,257.46 8 ,410 .09 Malaybalay 13,6 16.01 6,798.40 4,928 .69 Valencia Poblacion 19,318 .15 142,959 .84 13 ,608 .17 Cagayan Lapasan 93 ,918.44 84 ,886.78 19 ,318 .15 Mati-Mabini 25 ,692.88 70 ,257.46 Koronadal Alunan 139 ,183 .06 28 ,773.55 San Carlos City 82 ,854 .78 16,055 .04 139 ,183 .06 24 ,302 .60 50 ,057 .70 82 ,854 .78 28 ,702 .91 5,935 .99 24 ,302.60 15 ,769.43 26 ,287.65 28 ,702 .91 62 ,644.88 5,439 .92 15 ,769.43 5,936.08 50 ,057.70 5,935.99 26 , 075 . ~0 26 ,075 .80 5,439 .92 5,996 .91 !'l(/CY

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exh ibit J) Allowabl e Davao Digos 29 ,674.77 29 ,642 .63 29,642 .63 Iloilo Mabini Calbayog 45 ,258 .28 37 ,588.13 37 ,588 .13 San Jose Antique Cagayan Osmena Cogon 9 , 104 . ~2 9 ,040 .52 9,040 .52 Midsayap Lapu-Lapu 61 ,560.94 60 ,459.30 60 ,459.30 Roxas , Roxas Silay 45 ,706 .83 45 ,882 .34 45,706 .83 Molave Kidapawan 11 ,566 .71 11 ,539.46 11 ,539.46 Butuan J. Satorre Ayala Center Cebu 5,207 .04 5,345 .01 5,207.04 Dipolog Lacaya Catarman 92 ,436 .88 90 ,462.43 90,462.43 Gen Santos Santiago Cadiz 14 ,253.69 14 ,451.45 14,253 .69 Quirino Balintawak Cotabato Sinsuat 6,555 .03 6,555 .03 6,555 .03 Cotabato Plaza Binan Highway 25 ,382 .12 25,382 .12 25 ,382.12 lsulan Sultan Novaliches Baesa 7,424.88 7,544.84 7,424 .88 Davao Matina Davao Ulas 13,067 .35 13 ,067 .99 13,067.35 Rosario Cavite Monumento S/S 9,916.27 9,935.36 9,916.27 Gingoog 11 ,269 .60 11 ,348 .67 11 ,269 .60 subtotal 12 ,241.35 12,241 .35 12 ,241.35 Au gust Bambang 2,712.44 2,662 .56 2,662.56 Glorietta Kalookan 9th Avenue 28 ,165 .23 27 ,714.04 27 ,714 .04 Cubao Romulo Quiapo 20 ,839 .52 20 ,689.30 20 ,689 .30 Legarda Gastambide Paco Paz 29 ,924 .55 29,996 .25 29 ,924.55 Pasay Taft Kalentong General 53,030.::- 9 50,493 .63 50,493 .63 Sangandaan Cubao Aurora 9,071 .94 9,001 .97 9,001 .97 Baclaran Quirino Makati J. P. Rizal 14 ,716 .51 15,479.29 14 ,716 .51 Recto Avenida Magallanes 16,916 .36 16,706.38 16,706 .38 Trabajo Blum. Avenida 2,986 .24 2,986.24 2,986 .24 Villalobos Ermita 97 .84 Sto . Cristo Greenhills 16.20 San Juan 50 .14 p 18,787,330.34 p 18,735,296.03 p 18,500 ,892.65 p 123,374 .87 p 123,240.13 p 123,240 .13 127 ,908.92 127,961 .83 127,908 .92 75,421 .90 74 ,924.81 74 ,924.81 284 ,150 .84 284 ,819.33 284 ,150 .84 208 ,147 .86 208 ,627 .27 208 ,147 .86 34 ,980 .98 34 ,723.42 34 ,723.42 109,745. 7 3 109,187.86 109 ,187 .86 70 ,195 .89 69,779 .01 69 ,779.01 100,909 .52 100,451 .87 100,451 .87 75 ,170.00 75 ,152.65 75 ,152.65 95 ,726 .86 95 ,951.98 95 ,726 .86 69 ,887.57 70,707.79 69 ,887.57 129,787 .75 129,470 .67 129,470.67 65 ,226 .24 65,226 .24 65 ,226.24 258 ,505.29 259,995.80 258 ,505 .29 102 ,845.44 99 ,281 .67 99 ,281.67 121 ,166.63 120,341 .30 120,341 .30 60 ,733.52 60 ,842 .03 60,733 .52 124 ,119 .82 124 ,185 .82 124 ,119 .82 103 ,034 .80 105 ,116 .38 103 ,034 .80 446,447.47 452 ,981.33 446 ,447.47 159,406 .57 159,626.03 159,406 .57 ~()t�

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Bran c h (Pre-marked Exh Ml (Exh ibit J ) Allowabl e Pasay Libertad 103 ,746 .20 103,772 .82 103,746 .20 Congressional 327 ,372 .34 332,423.42 327,372 .34 Pasig Mutya Cubao Quirino 74,399 .22 74,323 .51 74 ,323 .51 Guadalupe 175,565.43 175,872 .99 175 ,565.43 Baclaran Airport Espana 80 ,940 .68 80 ,514.90 80 ,514.90 Marikina Concepcion 54 ,073.68 54 ,046.88 54 ,046 .88 Pasig Mabini 126,456.'; 9 129 ,778 .61 126,456.19 Malabon Plaza 182,812 .57 177,464.49 177,464.49 Earnshaw 145 ,117.49 145 ,265 .84 145 ,117.49 Banaue 106,601 .80 107,887 .65 106,601 .80 Cavite 54 ,854.43 54 ,854 .34 54,854 .34 Binan Plaza Rizal 128,954 .79 129 ,744.35 128,954 .79 Malolos Plaza 164 ,674 .30 152 ,792.21 152,792 .21 Alabang Montillano 67 ,095.72 67,046 .62 67 ,046.62 Calamba Crossing 67 ,279 .30 67,224 .16 67 ,224 .16 Rosario 84 ,227 .61 84,957 .21 84 ,227 .61 Binakayan 70,832 .26 70 ,540 .78 70 ,540 .78 Mali bay 43 ,394 .79 43,480 .03 43 ,394.79 Central Market 167,542 .89 163,476 .37 163,476.37 Pritil 74 ,086.11 74,267 .80 74 ,086.11 Sta. Mesa V. Mapa 61,492 .66 61,410 .75 61,410 .75 Marikina dela Paz 58 ,591 .76 58 ,612 .64 58 ,591 .76 Murphy 75 ,343 .58 78,415 .22 75 ,343.58 Del Monte 146,620 .32 142,026 .79 142 ,026 .79 Nepa Q. Mart 46 ,710.~ 3 47 ,228 .20 46 ,710.13 North bay 80 ,315 .62 80,318 .89 80 ,315 .62 Paco Pedro Gil 87 ,521 .92 87 ,921 .67 87 ,521 .92 Shoppesville 32 ,745.07 31 ,886 .35 31 ,886 .35 Quiapo R. Hidalgo 120,442 .56 120,452 .18 120,442 .56 Kalookan Monumento 277 ,715 .34 274 ,965 .58 274 ,965.58 Anti polo 44 ,000.43 43 ,972 .38 43 ,972 .38 San Pedro 136 ,390.73 136,438.53 136,390 .73 Park Square I 80 ,559 .04 81 ,259.98 80,559 .04 Novaliches Plaza 124,252 .37 120 ,794 .10 120,794 .10 Retiro 101 ,251.73 101 ,146.20 101 ,146.20 Kalookan 11th Ave . 71 ,285 .34 71 ,255.36 71 ,255.36 Meycauyan Plaza 325 ,985 .27 325,424.69 325,424 .69 Sta. Ana 76 ,189.20 76 ,016 .07 76 ,016 .07 Muntinlupa 55 ,786 .68 55 ,826.72 55,786 .68 Ali Mall 96,404.90 96,405 .30 96,404 .90 Scout Borromeo 58 ,704 .04 57 ,647 .74 57,647 .74 EDSA Central 181 ,335.43 184 ,316.02 181 ,335.43 Zapote 349 ,731 .68 349 ,331 .25 349,331 .25 Blum . Oroquieta 43 ,126."/7 41 ,920.15 41 ,920.15 Los Banos 80 ,372 .14 71 ,264.05 71 ,264 .05 Binan Paterno 80 ,289.06 82 ,573.72 80 ,289.06 Paranaque 115 ,072.55 118 ,506 .25 115,072 .55 EDSA West 49 ,931 .50 52 ,095.57 49,931 .50 Sta .Mesa Magsaysay 78 ,126.75 79 ,232 .35 78 ,126 .75 Sta. Cruz 207 ,322.92 204 ,887 .97 204,887 .97 Karuhatan 71 ,847 .84 71 ,755.10 71 ,755.10 Nolasco 96 ,282.41 95 ,532 .26 95 ,532 .26 53 ,728.20 53 ,114.89 53 ,114 .89 61,495 .57 61 '199.63 61 ' 199.63 J1nf

20% Sales Discounts to Sen ior Citizens Per CPA Per Reg ister Report Bran c h (Pre-marked Exh M) (Exhibit J) Allowable Pasay Burgos 80 ,268.41 80 ,405.01 80 ,268.41 Plaridel 49 ,502 .96 49,474 .15 49,474 .15 Cloverleaf Sucat 9,677 .92 9,675 .68 9,675 .68 Cainta Junction 120,287 .01 121 ' 151 .56 120,287 .01 Siniloan Escolta 54 ,642 .01 54 ,560.01 54,560 .01 Broadway Centrum 28 ,987 .21 29,968 .11 28,987 .21 Gil Puyat Washington 80 ,527 .87 80,076 .18 80 ,076 .18 Malanday 261 ,427.92 269,261 .15 261 ,427 .92 EDSA Libertad 44 ,933.28 44,835 .28 44 ,835.28 Tanay 30,951 .71 32 ,031 .63 30 ,951 .71 Maypajo 117,379 .!.:2 121,536.76 117 ,379.52 Malinta 27 ,092 .88 27 ,092.45 27 ,092.45 Naic 39 ,517 .21 39 ,659 .54 39,517 .21 Kalentong Pershing 73 ,596 .16 68,481.67 68 ,481.67 Sta . Maria 82 ,055 .51 82 ,449.50 82 ,055 .51 Calamba Pabalan 90 ,627 .02 91 ,298.48 90 ,627 .02 Recto Quezon Blvd . 128 ,863.43 131 ,149.47 128 ,863.43 Balagtas 54 ,911 .73 54 ,896 .81 54 ,896.81 Novaliches Susano 30,838 .58 31,294.91 30 ,838 .58 Taytay 60,053 .96 60,077 .60 60 ,053 .96 Recto Soler 42 ,638 .84 44 ,583.69 42 ,638 .84 Harrison Plaza 56 ,344.73 56 ,293 .24 56 ,293 .24 Gil Puyat Urban 112 ,314 .06 113 ,639.18 112,314 .06 Masinag 182,699 .01 183 ,663.66 182,699 .01 Q. Plaza 131 ,263 .79 131 ,251 .04 131 ,251 .04 Alabang Highway 61 ,800.59 63 ,875.10 61 ,800 .59 Pasong Tamo 114,755 .06 115 ,809 .39 114,755.06 EDSA Pioneer 45 ,570.73 45 ,567.68 45 ,567.68 Kalookan Plaza 36 ,622 .r2 36 ,874.24 36,622 .92 Novaliches Quirino 32 ,097.58 32 ,096.59 32 ,096.59 Landma rk 69,485.66 73 ,464.03 69,485.66 Morong 44 ,310.80 44,477 .34 44 ,310 .80 EDSA Shaw 46 ,213.71 46 ,213 .34 46 ,213.34 Farmer's Plaza 28 ,688 .30 29,457 .70 28 ,688.30 Fairview 35 ,070 .69 34 ,968 .99 34 ,968.99 Quezon Avenue 109,290.35 110,254.04 109 ,290 .35 Kalookan Gotesco 109 ,519 .14 113,508 .71 109 ,519 .14 EDSA Mayflower 128 ,939 .81 130,973 .35 128 ,939 .81 Pasay Rotonda 164 ,039 .80 157,967.21 157 ,967 .21 Roosevelt 150 ,636 .96 150,813 .94 150 ,636 .96 Lagro 29,410 .37 29 ,244.55 29 ,244.55 Quiapo-Palanca 54 ,389 .03 55,228 .33 54 ,389 .03 Better Living 65 ,009 .18 65 ,415.53 65 ,009 .18 Pateros 18,989 .58 19,279 .79 18,989 .58 Las Pinas 142 ,049.92 144,547.39 142 ,049.92 Bacoor 95 ,374 .84 100 ,282 .71 95,374 .84 lmus Cavite 227 ,111.51 226 ,930.13 226 ,930.13 Marikina J. P. Rizal 100 ,679.41 100 ,670 .63 100 ,670 .63 Tandang Sora 228 ,600.58 216 ,605 .36 216 ,605.36 Gil Puyat Dian 67 ,235 .99 69,086 .95 67 ,235.99 EDSA Ortigas 135 ,854 .78 137,693.02 135 ,854 .78 Ayala Ala bang 52 ,055 .55 52 ,069 .29 52 ,055.55 103 ,457.46 103,422 .21 103,422 .21 219,082 .23 217 ,740.40 217 ,740.40 nn�

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Silang Cavite 64 ,100.08 52 ,954 .74 52 ,954.74 Pasig - San Joaquin 88 ,367.48 88,571 .71 88 ,367.48 Park Square II 118,436.97 120,724.79 118,436.97 Laong Laan 81 ,386.71 81 ,090.02 81 ,090.02 Sta. Rosa 78 ,725.76 77 ,356.86 77,356 .86 Cainta - Parola 61 ,876.13 64 ,584.68 61 ,876.13 A. Arnaiz 38 ,815.21 38 ,999.37 38 ,815.21 Gagalangin 54 ,641 .91 54,512.68 54,512 .68 EDSA Plaza 143 ,754 .56 144 ,316 .04 143,754 .56 Meycauayan Highway 96 ,566.49 92 ,247.46 92 ,247.46 Diliman Citimall 306 ,305.08 306 ,622 .94 306,305 .08 Malabon Hulong Duhat 69,567 .06 69 ,392 .75 69,392 .75 Commonwea lth Gotesco 113 ,245 .99 113,505 .81 113,245 .99 Kalookan Samson Road 25 ,319 .22 25 ,382.54 25 ,319.22 Navotas 91,438 .[3 91 ,598.42 91,438 .83 Cash & Carry 141 ,348 .27 141,725.03 141 ,348.27 Polo 45 ,867.06 46,104.65 45 ,867.06 Olives Plaza 65 ,838 .25 67 ,881.24 65 ,838 .25 V . Luna 174 ,083.44 174,715.99 174 ,083.44 Commonwealth T-Sora 157 ,749.36 152,495.96 152,495 .96 Paso de Bias 12 ,945.45 20 ,687.46 12 ,945.45 Nova. Sta . Quiteria 59 ,900 .95 59 ,874.05 59 ,874 .05 Jaka Plaza 173,900 .61 174,378 .26 173,900 .61 Ayala Town Center 68 ,797 .59 69,182 .85 68 ,797 .59 Hagonoy 34,470 .20 34,439.42 34,439.42 Nagcarlan 15 ,831.10 15 ,682.17 15,682 .17 Cainta Ortigas Ext. 48 ,037 .68 48 ,102.28 48 ,037 .68 Tagaytay 67 ,579 .07 67 ,624.24 67 ,579.07 A. Bonifacio Q.C. 48 ,936.81 48 ,956.81 48 ,936.81 San Miguel 32 ,742 .20 36 ,582 .30 32 ,742 .20 Cubao EDSA 39 ,515 .91 39 ,376 .89 39 ,376 .89 Malolos Highway 44,683 .62 44 ,239 .08 44 ,239.08 Pasig Gotesco 58,559 .?. 1 59 ,157 .52 58 ,559.21 Forbes San Antonio 63 ,690.19 Cainta Sta. Lucia 35 ,147.02 8,430.01 8,430 .01 lmus Makro 34 ,379 .66 37,063 .58 35 ,147.02 Comembo 29 ,504.58 35 ,744 .68 34 ,379 .66 San Andres Bukid 72 ,541.90 29 ,772.33 29 ,504 .58 Cebu Leon Kiat 72 ,960.37 72 ,541.90 Cebu Juan Luna 5,020 .99 Cagayan T. Neri 3,941.44 5 ,020 .99 5,020 .99 Davao Quirino 78,585 .99 4 ,148 .21 3 ,941.44 Tacloban Salazar 17 ,177 .64 78 ,372 .61 78,372 .61 Davao San Pedro 29,441 .16 17 ,104 .34 17 ,104 .34 Iloilo Valeria 75,054 .94 29 ,226 .70 29,226 .70 Davao Lapu-Lapu 323,791 .72 75 ,208 .17 75,054 .94 Bacolod Libertad 6 ,710 .09 322 ,556 .16 322 ,556.16 Zambo. Veterans 11 ,924.48 6 ,808 .09 6 ,710.09 Cota. Magallanes 9 ,157 .02 11 ,924 .58 11 ,924.48 Cagayan J. Borja 7,401 .63 11 ,935 .00 9 ,157 .02 Davao C.M. Recto 26 ,965 .57 7,327 .72 7 ,327 .72 Davao Bankerohan 61 ,506.51 26,758 .53 26 ,758 .53 Gen. Santos Acharon 9,708.55 62 ,233 .71 61 ,506.51 Tacloban Burgos 31 ,608 .16 9,367.75 9 ,367.75 9 ,947.06 32 ,344.50 31 ,608.16 9 ,793.92 9 ,793 .92 rJli!Jt

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Bran ch (Pre-marked Exh Ml (Exhibit Jl Allowable Cebu Carbon 1, 850. ~A 1,850 .34 1,850.34 Bacolod Araneta 39,473 .97 39 ,511 .21 39 ,473.97 Ozamis Zamora 36 ,915.43 37 ,380.44 36 ,915.43 Iloilo- lznart 299 ,305.82 296,595 .99 296 ,595 .99 Ormoc Rizal Cagayan Carmen 5,444.46 5,305.71 5,305 .71 Zambo. Climaco 9,250 .88 9,29 0 .38 9 ,250 .88 Cebu Fuente 12 ,134 .86 15,891 .65 12 ,134 .86 Dumaguete Colon 43 ,505 .83 54 ,805.91 43 ,505 .83 Butuan 53 ,786.2 7 52 ,834.33 52 ,834 .33 Tagbi laran 28 ,753 .84 28 ,759.30 28 ,753.84 Tacurong 64 ,387.43 65 ,909.57 64 ,387.43 Catbalogan 14 ,282.06 14 ,722.48 14,282 .06 Pagadian 19 ,106.01 19,034 .01 19 ,03 4 .01 Iligan 8 ,22 4 .07 8,283.99 8,224 .07 Koronadal Zu lueta 41 ,819.58 41 ,533 .23 41 ,533.23 Tagum 39 ,642 .58 39,654 .68 39 ,642 .58 Tabunok 11 ,879.42 11 ,872.28 11 ,872 .28 Cag . Carmen Pub. Mkt. 5,001 .04 4,909 .50 4,909 .50 Gen . Santos Pioneer 15 ,024 .04 14,817 .64 14,817 .64 Kalibo Roxas 22 ,272 .87 22 ,272 .87 22 ,272 .87 Mandaue H-W ay 66 ,020.38 58 ,235.55 58 ,235 .55 Roxas Mckinley 6,161 .29 6,161.41 6,161 .29 Lapaz Iloilo 138,81 0.76 139 ,184 .65 138 ,810 .76 lligan - Palao 98 ,821 .65 99 ,087.99 98 ,821 .65 Malayba lay 22 ,980.71 23 ,052 .29 22 ,980.71 Valencia Poblacion 30 ,986 .70 30 ,723.38 30 ,723.38 Cagayan Lapasan 15 ,146.47 14,277 .98 14 ,277 .98 Mati-Mabini 54,232 .53 54 ,516 .89 54,232 .53 Koronadal Alunan 5,346 .78 5,343 .19 5,343 .19 San Carlos City 21 ,364.69 21 ,012 .91 21 ,012.91 Davao Digos 6 ,986 .22 6,678 .62 6,678 .62 � Iloilo Mabini 28 ,0 12 .31 27 ,744.40 27 ,744.40 Ca lbayog 38,469.43 40 ,735.44 38,469.43 San Jose Antique 9,598 .56 8,596 .20 8,596 .20 Cagayan Osmena Cogon 119 ,123 .70 57 ,455 .04 57,455 .04 Midsayap 39,504 .03 39 ,244.09 39 ,244.09 Lapu-Lapu 10 ,374 .80 10,376 .02 10 ,374 .80 Roxas, Roxas 4,116.57 4,828 .20 4 ,116 .57 Silay 94,602 .60 93 ,009.29 93 ,009.29 Mol ave 16 ,236 .58 21 ,514.86 16,236.58 Kida pawan 5 ,679 .62 4 ,810 .90 4,810 .90 Butuan J. Satorre 24 ,518 .03 25 ,220 .00 24,518 .03 Ayala Center Cebu 9,882 .08 9,668 .98 9,668 .98 Dipolog Lacaya 14,173.25 Catarman 10,001 .35 9 ,93 4 .15 9,934 .15 Gen Santos Santiago 10,552 .80 10 ,107 .18 10,107.18 Cadiz 12 ,89 0.14 12 ,89 0 .14 12 ,890 .14 Maranding 3,235 .57 Quirino Balintawak 3,490.43 3,235 .57 Cota bato Sinsuat 8.60 Cotabato Plaza 25 ,301.63 25,331 .13 25 ,301 .63 Binan Highway 22 ,564.92 23 ,066.74 22 ,564.92 C & P Mal l Marikina 31 ,916.42 31 ,685.67 31 ,685.67 51 ,969 .97 51 ,095 .04 51 ,095.04 157 .80 nfltY

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable lsulan Sultan 9,174.63 9,078.13 9 ,078 .13 Novaliches Baesa Davao Matina 12,477.54 14,006 .88 12 ,477 .54 Davao Ulas Pagadian Pajares 21 ,234.02 21 ,214 .04 21 ,214.04 Sta. Rosa Waltermart Gil Puyat Urban S/S 3,696 .19 3,962.44 3,696 .19 Polomolok 3,766 .91 3,766.93 3,766 .91 s ubtotal 1,284 .80 Septem ber Bam bang 132.43 Glorietta Kalookan 9th Avenue 18 .76 Cubao Romulo Quiapo p 19,121 ,774.62 p 19,014,341 .10 p 18,859 ,469 .70 Legarda Gastambide Paco Paz p 165,099.28 p 169,508 .74 p 165,099 .28 Pasay Taft Kalentong General 130,620 .34 131 ,088.83 130,620.34 Sangandaan Cubao Aurora 84 ,167.89 84 ,087.30 84 ,087 .30 Baclaran Quirino Makati J. P. Rizal 264 ,144.64 263 ,169.65 263 ,169 .65 Recto Avenida Magallanes 196,931 .67 204 ,253.42 196,931 .67 Trabajo Blum. Avenida 36 ,620 .65 33 ,611.44 33 ,611.44 Villalobos Ermita 109 ,080 .05 109,527 .09 109 ,080 .05 Sto. Cristo Greenhills 65 ,318 .13 65 ,100.44 65,100.44 San Juan Pasay Libertad 97 ,386 .01 97 ,283 .98 97 ,283.98 Congressional Pasig Mutya 71 ,343.58 71 ,072 .51 71 ,072 .51 Cubao Quirino Guadalupe 86 ,173.07 86 ,106.07 86 ,106.07 Baclaran Airport Espana 67 ,671 .25 70,553 .96 67 ,671 .25 Marikina Concepcion Pasig Mabini 145,746 .17 134 ,140 .73 134 ,140 .73 Malabon Plaza Earnshaw 53 ,883.02 60,344 .23 53,883 .02 Banaue Cavite 241 ,276.38 237,423.79 237,423 .79 Binan Plaza Rizal Malolos Plaza 96 ,946 .74 97 ,077.70 96,946 .74 Alabang Montillano Calamba Crossing 125,365.40 125 ,518 .19 125,365.40 Rosario Binakayan 64 ,689 .60 64,431 .10 64,431 .10 Mali bay 112 ,988 .70 113 ,000 .99 112,988 .70 118 ,110 .33 116 ,500 .31 116,500 .31 418 ,960 .01 419 ,181 .84 418 ,960 .01 150 ,344 .94 150,866 .20 150 ,344 .94 107 ,058 .78 107,088 .32 107 ,058 .78 337 ,123.79 337,785 .25 337 ,123 .79 72 ,184.15 72 ,159.44 72 ,159.44 166,938 .82 167,759.67 166,938 .82 84 ,340.40 85 ,277.28 84 ,340.40 67 ,859.87 67 ,908 .23 67 ,859 .87 136 ,351.76 136,426.42 136,351 .76 201 ,378. "�0 194,599 .74 194,599 .74 148 ,188 .31 148,282 .14 148 ,188 .31 104,468.58 105 ,152 .96 104,468.58 50 ,319 .68 50 ,318.48 50 ,318.48 116 ,885.49 111 ,657.41 111 ,657.41 141 ,836 .99 138 ,985.28 138,985 .28 78 ,870.87 79,401 .20 78,870.87 72 ,380 .36 72,471 .68 72 ,380.36 77 ,842.31 77 ,434.27 77,434 .27 83 ,709.40 82 ,932 .24 82 ,932 .24 41 ,950.53 42 ,010.53 41 ,950 .53 165,469.56 161 ,200 .09 161 ,200.09 59 ,039 .80 57,928 .33 57 ,928 .33 ~flU'

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Bran ch (Pre-marked Exh M) (Exhibit J ) Allowabl e Central Market 63 ,190 .53 63 ,436.46 63,190 .53 Pritil 65 ,134.30 65 ,833.25 65 ,134 .30 Sta. Mesa V. Mapa 82 ,906.78 82 ,354 .16 82 ,354 .16 Marikina dela Paz 154,020 .26 155,091 .91 154,020 .26 Murphy 43,830.85 42 ,787 .15 42 ,787 .15 Del Monte 88 ,884.46 88 ,68 4 .48 88 ,684.48 Nepa Q. Mart 96 ,989 .24 97,451.47 96 ,989.24 North bay 35 ,186.31 35 ,186.31 35 ,186 .31 Paco Pedro Gil 136,638 .81 135 ,953 .35 135,953 .35 Shoppesville 301 ,811 .2 4 302 ,617 .59 301 ,811 .34 Quiapo R. Hidalgo 42 ,043. 74 42 ,016 .79 42 ,016 .79 Kalookan Monumento 131 ,084.97 130,670 .09 130,670 .09 Anti polo 86 ,306.69 84,547 .62 84,547 .62 San Pedro 125,548 .11 129,551 .98 125,548 .11 Park Squ are I 102,858 .39 100,441 .91 100,441 .91 Novaliches Pl aza 70 ,518 .10 70 ,418.41 70 ,418.41 Retiro 334 ,504.78 346 ,643.79 334 ,504.78 Kalookan 11th Ave. 77 ,626 .84 77 ,563.40 77 ,563.40 Meycauyan Plaza 61 ,214 .96 61 '114.46 61 ' 114.46 Sta. Ana 103 ,24 8.49 99 ,179.60 99 ,179.60 Muntinlupa 47 ,268.70 47,475 .69 47 ,268.70 Ali Mall 169,479 .93 167,379 .29 167,379 .29 Scout Borromeo 312 ,035 .29 311 ,515 .33 311 ,515 .33 EDSA Central 41 ,162.60 41 ,509 .06 41 '162.60 Zapote 94 ,365 .13 77,994 .66 77 ,994.66 Blum . Oroquieta 106 ,573 .80 108 ,208.45 106 ,573 .80 Los Banos 112 ,056 .94 107,074 .51 107 ,074 .51 Binan Paterno 52 ,100 .~ 6 53,780 .60 52 ,100.36 Paranaque 70 ,356 .91 79,548 .27 70 ,356.91 EDSA W est 193,336.46 193,864 .27 193 ,336.46 Sta.Mesa Magsaysay 57 ,500 .56 57,518 .31 57 ,500.56 Sta. Cruz 95 ,553.56 95,562 .66 95 ,553 .56 Karu hatan 56 ,376.72 56,591 .32 56 ,376 .72 Nolasco 59,277 .39 58 ,945.86 58 ,945.86 Pasay Burgos 73 ,606 .11 74,563 .22 73 ,606 .11 Plaridel 53 ,258.09 53,276 .07 53 ,258 .09 Cloverleaf 11 ,068 .57 11 ,073 .90 11 ,068 .57 Sucat 130,692 .23 131 '106 .15 130,692 .23 Cainta Junction 54 ,347 .21 54,414 .11 54 ,347.21 Sini loan 28,041 .66 27 ,738 .65 27 ,738.65 Escolta 84 ,538 .33 82,480.49 82 ,480.49 Broadway Centrum 251 ,503.43 242,450 .24 242 ,450.24 Gil Puyat W ashington 48,521 .89 42,893 .12 42 ,893.12 Mal anday 38 ,145.43 38 ,665.65 38 ,145.43 EDSA Libertad 112 ,530 .60 108 ,827 .84 108 ,827 .84 Tanay 25 ,882.42 25 ,974.72 25 ,882.42 Maypajo 36 ,300.45 38 ,362 .88 36 ,300.45 Malinta 52 ,603.47 65 ,079 .87 52 ,603.47 Naic 75 ,316 .33 75 ,351.46 75 ,316 .33 Kalentong Pershing 89 ,273.42 89 ,761.48 89 ,273.42 Sta . Maria 128,661 .10 130,617 .12 128,661 .10 Calamba Pabalan 4 8,189 .67 51 ,555 .30 48 ,189.67 Recto Quezon Blvd . 33 ,775.75 31 ,813 .05 31 ,813 .05 Balagtas 65 ,696 .77 65,690 .63 65 ,690 .63 ){9t1i

20% Sal 'S Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Novaliches Susana 42 ,345.36 43,227 .65 42 ,345 .36 Taytay 51 ,555 .50 51 ,516.14 51 ,516 .14 Recto Soler 123 ,547 .13 123,800 .19 123,547 .13 Harri son Plaza 206 ,530.44 203,756 .63 203 ,756 .63 Gil Puyat Urban 115,154.39 128,047 .12 115 ,154 .39 Masinag 68 ,509 .08 68,422.40 68,422.40 Q. Plaza 101 ,712.45 101 ,437 .90 101,437 .90 Alabang Highway 48 ,556 .95 45,735 .54 45 ,735.54 Pasong Tamo 32 ,971 .30 32 ,558 .62 32 ,558.62 EDSA Pioneer 35 ,848.53 38 ,292 .30 35 ,848.53 Kalookan Plaza 71 ,294 .78 79 ,697 .07 71 ,294.78 Novaliches Quirino 46 ,983 .10 47 ,148.57 46 ,983.10 Landmark 46 ,888 .61 47 ,546.42 46 ,888.61 Morong 30 ,625 .$7 30 ,609 .57 30 ,609.57 EDSA Shaw 36 ,488 . '12 37,354 .60 36,488 .12 Farmer's Plaza 97,472 .88 95 ,960 .14 95 ,960.14 Fairview 103,882 .75 100,721 .08 100,721 .08 Quezon Avenue 139,154.23 139,821 .81 139 ,154 .23 Kalookan Gotesco 158,121 .29 158,238 .17 158,121 .29 EDSA Mayflower 136 ,316 .93 136,143.43 136 ,143.43 Pasay Rotonda 36 ,085 .94 36 ,065.40 36 ,065.40 Roosevelt 48 ,913.74 49 ,057.45 48 ,913.74 Lagro 75 ,036 .13 73,608 .31 73 ,608.31 Quiapo-Palanca 17,649 .52 17,737 .86 17,649.52 Better Living 140,107.87 140 ,108 .76 140 ,107 .87 Pateros 116 ,157 .25 96 ,871 .95 96 ,871.95 Las Pinas 202 ,887 .19 210,774 .34 202 ,887 .19 Bacoor 94 ,227.56 94 ,117.33 94 ,117.33 lmus Cavite 201 ,793.49 205,437 .95 201 ,793.49 Marikina J. P. Rizal 74 ,844.56 74 ,844.44 74 ,844.44 Tandang Sora 146,237 .23 151 ,121 .71 146,237.23 Gil Puyat Dian 57 ,087.04 57 ,139.36 57,087 .04 EDSA Ortigas 97 ,107 A O 103,258 .32 97 ,107.40 Ayala Alabang 213 ,333 .07 219 ,799 .83 213,333 .07 Silang Cavite 45,457.02 45,486 .22 45,457 .02 Pasig - San Joaquin 86,415 .73 85 ,905.43 85 ,905.43 Park Square II 113 ,259.33 118,151 .81 113 ,259 .33 Laong Laan 106,430.99 93 ,287 .60 93 ,287.60 Sta . Rosa 64 ,811.17 70 ,114 .13 64 ,811 .17 Cainta - Parola 63 ,687 .07 66 ,790 .53 63 ,687.07 A. Arnaiz 38 ,306 .04 40,580 .17 38 ,306 .04 Gaga lang in 61 ,872 .93 63 ,161 .74 61 ,872 .93 EDSA Plaza 146,159.45 148,999.95 146 ,159.45 Meycauayan Highway 84 ,089.43 96 ,166.01 84 ,089.43 Diliman Citimall 271 ,682 .58 271 ,833.18 271 ,682 .58 Malabon Hulong Duhat 87 ,016 .13 86 ,986 .86 86 ,986.86 Commonwealth Gotesco 109,802 .13 110 ,152 .58 109 ,802.13 Kalookan Samson Road 27,463.46 27,463.46 27 ,463.46 Navotas 95 ,155.29 92 ,372.83 92,372 .83 Cash & Carry 133,598 .38 133 ,795 .90 133 ,598.38 Polo 44 ,304 .1 9 44 ,226.58 44 ,226 .58 Olives Plaza 71 ,303.02 68 ,561.55 68 ,561 .55 V. Luna 190 ,021.4 7 189,044 .75 189,044.75 Commonwealth T-Sora 163,402.77 169 ,248 .20 163,402 .77 /l/(/1/f

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Paso de Bias 15 ,170 .b8 13,965 .02 13 ,965 .02 Nova. Sta. Quiteria 58 ,708.54 58 ,7 17 .26 58 ,708 .54 Jaka Plaza 142 ,923 .32 165 ,187 .50 142,923 .32 Ayala Town Center 54 ,596 .83 55 ,034 .08 54 ,596.83 Hagonoy 33,844 .64 34 ,063.46 33 ,844.64 Nagcarlan 17 ,205.00 17 ,326 .70 17,205.00 Cainta Ortigas Ext. 49 ,145.57 49 ,325.47 49 ,145 .57 Tagaytay 64 ,023.16 63 ,972 .10 63 ,972.10 A. Bonifacio Q.C. 54 ,621 .60 54 ,621 .60 54,621 .60 San Miguel 31,420.63 31,420 .53 31 ,420.53 Cubao EDSA 38 ,063.40 38 ,015 .17 38 ,015 .17 Malolos Highway 48 ,397 .10 48 ,519.42 48 ,397 .10 Pasig Gotesco 69 ,716.49 72 ,788 .87 69 ,716.49 Forbes San Antonio 69,494 .22 Cainta Sta. Lucia 27 ,593 .54 5,342 .52 5,342 .52 lmus Makro 40,851 .52 26,547 .35 26 ,547 .35 Comembo 28 ,809.34 40 ,972.86 40 ,851 .52 San Andres Bukid 76 ,033 .25 30 ,993.44 28 ,809.34 Cebu Leon Kiat 81 ,380 .53 76 ,033.25 Cebu Juan Luna 5,546.f 3 Cagayan T. Neri 4 ,890 .38 5,094 .80 5 ,094 .80 Davao Quirino 74 ,931 .92 4,884 .98 4 ,884 .98 Tacloban Salazar 13 ,870 .07 75 ,320 .70 74 ,931 .92 Davao San Pedro 26,444 .50 13,815 .07 13 ,815 .07 Iloilo Valeria 92 ,160.76 26 ,134.41 26 ,134.41 Davao Lapu-Lapu 337 ,670 .96 92 ,180.71 92 ,160.76 Bacolod Libertad 7,873.45 335 ,691 .33 335,691 .33 Zambo . Veterans 12,297 .72 7,889 .97 7,873.45 Cota. Magallanes 13,443 .27 12 ,216 .07 12 ,216 .07 Cagayan J. Borja 8,961 .09 13,092 .91 13,092 .91 Davao C. M. Recto 26 ,693 .67 Davao Bankerohan 64 ,351 .14 26 ,693 .67 26 ,693.67 Gen . Santos Acharon 10 ,151.40 63 ,810.18 63 ,810.18 Tacloban Burgos 31 ,361.84 Cebu Carbon 7,583.45 9,773 .83 9,773 .83 Bacolod Araneta 1,612 .00 31,472 .69 31 ,361 .84 Ozamis Zamora 36 ,974.44 Iloilo - lznart 7,484 .05 7,484 .05 Ormoc Rizal 43 , 059.~3 1,612 .00 1,612 .00 Cagayan Carmen 36 ,849.61 36,849 .61 Zambo . Climaco 310 ,729 .03 43 ,079.33 43,059 .53 Cebu Fuente 5,623 .24 308 ,170.28 308 ,170 .28 Dumaguete Colon 9,507 .21 5,623 .38 5,623 .24 Butuan 9,507 .31 9,507 .21 Tagbilaran 18,502 .92 18,484 .92 18,484 .92 Tacurong 62 ,211.97 62 ,163.67 62 ,163.67 Catbalogan 53 ,760.44 53 ,816 .25 53 ,760.44 Pagadian 28 ,585.49 28 ,578 .89 28,578 .89 lligan 60 ,223 .53 60 ,576.88 60,223 .53 Koronadal Zulueta .13 ,763.77 13 ,807 .60 13,763 .77 Tagum 19,394 .70 19,212 .18 19 ,212 .18 Tabunok 10,938 .89 10 ,526 .61 10 ,526 .61 Cag . Carmen Pub. Mkt. 48 ,279.83 48 ,280.02 48 ,279 .83 Gen . Santos Pioneer 38 ,791 .30 43 ,146.30 38 ,791 .30 9,399 .00 9,181 .98 9,181.98 4,035 .74 3,981 .20 3,981 .20 16,576 .59 16 ,576 .59 16,897 .76 24 ,811 .19 24,811 .19 25 ,051.43 ~n�

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J ) Allowable Kalibo Roxas 64 ,518 .89 63 ,893.76 63,893 .76 Mandaue H-W ay Roxas Mckinley 6,000 .58 6,130 .28 6,000.58 Lapaz Iloilo lligan - Palao 125 ,437.25 126,371 .39 125,437 .25 Malaybalay Valencia Poblacion 93 ,137.57 92 ,366 .13 92 ,366 .13 Cagayan Lapasan Mati-Mabini 33 ,382 .Q4 33 ,341 .88 33 ,341 .88 Koronadal Alunan San Carlos City 26 ,978 .15 27 ,271.68 26 ,978 .15 Davao Digos Iloilo Mabini 17,768 .24 17 ,880 .04 17,768 .24 Calbayog San Jose Antique 54 ,262.87 54,386 .62 54 ,262 .87 Cagayan Osmena Cogon Midsayap 6 ,382.46 6,382.46 6 ,382.46 Lapu-Lapu Roxas , Roxas 22,459.66 23 ,630.77 22 ,459.66 Silay Molave 5,015 .78 5 ,015 .78 5,015.78 Kidapawan Butuan J. Satorre 27 ,065 .01 27 ,066.21 27,065 .01 Aya la Center Cebu Dipolog Lacaya 48 ,537 .28 48,480 .57 48,480 .57 Catarman Gen Santos Santiago 10,427.98 10,622 .08 10,427.98 Cadiz Kabankalan 63,942 .93 65,764 .55 63,942 .93 Quirino Balintawak Cotabato Sinsuat 42 ,003.08 41,477 .21 41,477 .21 Cotabato Plaza Binan Highway 10,178.66 9,966 .54 9 ,966 .54 lsulan Sultan Novaliches Baesa 5,526 .26 5,506.26 5,506 .26 Davao Matina Davao Ulas 95 ,390.94 96 ,034.47 95 ,390.94 Pagadian Pajares Makati Northmall S/S 20 ,777.64 19,025.82 19 ,025 .82 Meycauayan Malhacan 4 ,779.36 4,878.66 4 ,779 .36 subtotal 36 ,466.27 36,578 .65 36,466 .27 October Bam bang 6,356 .69 6,307.69 6 ,307 .69 Glori etta Kalookan 9th Avenue 15,802 .-17 13,818 .77 13,818 .77 Cubao Romulo Quiapo 8,340.46 8,534.86 8,340.46 Legarda Gastambide Paco Paz 11 ,395.81 11,465.53 11 ,395 .81 Pasay Taft Kalentong General 17 ,951.26 18 ,076.06 17,951 .26 Sangandaan 3,421 .36 3,659.13 3,421 .36 20.00 27,439.44 27 ,714.30 27,439.44 21 ,382.50 21 ,279.30 21 ,279.30 35 ,84 1.98 37 ,794.61 35,841 .98 53 ,533 .01 53 ,533.01 53,533 .01 6 ,355 .31 6,355 .33 6 ,355 .31 13,843.04 14 ,342.39 13 ,843 .04 27 ,138 .07 26 ,049 .25 26 ,049.25 3,648 .58 4 ,083 .10 3,648 .58 3,679 .85 3,702 .20 3,679 .85 696 .20 767 .56 611.96 611 .96 p 19,103,651 .52 p 19,084,550 .02 p 18,857 ,594.38 p 129,226.66 p 130,734.08 p 129 ,226.66 141 ,199.82 139 ,253 .16 139 ,253.16 78,419 .56 78 ,310.27 78 ,310.27 276,641 .52 273 ,526.22 273,526 .22 259 ,023 .15 259 ,216.40 259 ,023.15 35 ,234.48 35,878 .95 35 ,234.48 116,400 .19 120,780 .09 116 ,400 .19 71 ,182.16 71 ,181.56 71 ,181 .56 103 ,562.07 105,732 .99 103,562.07 86,446 .16 86 ,916.69 86,446 .16 )?pel

20% Sales Discounts to Senior Citizens Per CPA Per Register Repo rt Branch (Pre-marked Exh M) (Exhibit J) Allowable Cubao Aurora 87 ,145.24 87 ,198.97 87 ,145.24 Baclaran Quirino 78 ,908.51 80,659 .19 78 ,908 .51 Makati J. P. Rizal 146,813 .21 145,320 .83 145,320 .83 Recto Avenida 66,491 .89 66,696 .04 66,491 .89 Magallanes 244,877 .76 245 ,213.43 244 ,877 .76 Trabajo 93,891 .31 93,762 .63 93 ,762 .63 Blum. Avenida 128,632.47 126 ,39 4 .28 126 ,394 .28 Villalobos 74 ,019 .58 74,233 .95 74 ,019 .58 Ermita 115 ,656 .79 115,963 .77 115 ,656 .79 Sto. Cristo 100,409.87 102 ,997 .01 100,409.87 Greenhills 487,675 .70 484 ,776.14 484 ,776.14 San Juan 176,434.65 178,351 .31 176,434.65 Pasay Libertad 111 ,266.25 110 ,397 .51 110,397 .51 Congressional 329 ,715 .57 328 ,919.16 328 ,919 .16 Pasig Mutya 73 ,359 .82 72 ,742 .88 72 ,742 .88 Cubao Quirino 199,574 .60 200 ,184.46 199 ,574 .60 Guadalupe 97 ,579.08 93,425 .10 93,425 .10 Baclaran Airport 54 ,695 .04 52 ,736 .06 52 ,736.06 Espana 161 ,503.00 162 ,694.35 161 ,503.00 Marikina Concepcion 205,772 .98 205,696 .54 205 ,696.54 Pasig Mabini 150,711 .60 151 ,067 .90 150,711 .60 Malabon Plaza 114 ,347 .20 114,267.04 114 ,267 .04 Earnshaw 47,435.43 47,435.43 47,435.43 Banaue 142 ,905 .25 150 ,132 .71 142 ,905 .25 Cavite 154,776 .36 155,792.15 154 ,776 .36 Binan Plaza Rizal 82,466 .24 82 ,774 .84 82,466 .24 Malolos Plaza 71 ,557.08 71 ,518 .73 71 ,518.73 Alabang Montillano 98 ,797 .89 99,778 .17 98 ,797.89 Calamba Crossing 81 ,927.30 82 ,220 .27 81 ,927.30 Rosario 44 ,710 .65 45 ,119 .30 44 ,710 .65 Binakayan 170,418.51 173,053 .70 170,418.51 Mali bay 69 ,575 .06 69 ,860 .19 69 ,575.06 Central Market 72 ,264.85 74 ,348 .99 72 ,264.85 Pritil 62 ,700.45 63 ,762 .05 62 ,700.45 Sta . Mesa V . Mapa 80,835 .80 78,699 .52 78 ,699.52 Marikina dela Paz 168 ,148.40 166,964.14 166 ,964 .14 Murphy 45 ,198.80 46 ,086.40 45 ,198.80 Del Monte 92 ,855.41 92 ,978.44 92 ,855.41 Nepa Q. Mart 99 ,959 .68 99,996 .38 99 ,959 .68 North bay 38 ,004 .72 38 ,004 .72 38 ,004 .72 Paco Pedro Gil 130,316 .11 130,492.73 130 ,316.11 Shoppesville 320 ,647.05 321 ,021 .22 320 ,647 .05 Quiapo R. Hidalgo 46 ,247.57 46 ,281 .95 46 ,247 .57 Kalookan Monumento 130 ,015.55 130,527 .09 130,015 .55 Anti polo 85 ,890.73 80 ,207.07 80 ,207.07 San Pedro 132 ,589.00 138 ,095 .97 132,589.00 Park Square I 92 ,637. \ 9 92 ,817 .52 92 ,637 .09 Novaliches Plaza 67 ,983.51 68 ,013.21 67,983 .51 Retiro 341 ,154.87 340 ,576 .39 340 ,576 .39 Kalookan 11th Ave . 82 ,632 .12 82 ,331 .92 82 ,331 .92 Meycauyan Plaza 63,312 .01 63 ,144.26 63 ,144.26 Sta . Ana 104 ,957 .19 104,357 .16 104 ,357 .16 Muntinlupa 52 ,860 .08 52 ,867 .15 52 ,860.08 Ali Mall 169 ,690 .71 169,695 .91 169 ,690 .71 lfl/~

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Scout Borromeo 400,435 .38 400,407 .37 400,407.37 EDSA Central 53 ,056 .99 53,078 .51 53 ,056.99 Zapote 85,831 .?:4 85 ,556.47 85 ,556.4 7 Blum . Oroquieta Los Banos 132 ,250 .27 132,410.11 132 ,250 .27 Binan Paterno 115,892 .69 120 ,693 .57 115,892 .69 Paranaque EDSA West 56 ,079.43 56 ,225 .97 56 ,079.43 Sta .Mesa Magsaysay 83 ,525 .09 83,429.49 83,429.49 Sta . Cruz 205 ,238.54 206 ,160.66 205 ,238 .54 Karuhatan 62 ,641.32 56,973 .99 56 ,973.99 Nolasco 92 ,191 .25 92 ,580 .77 92 ,191 .25 Pasay Burgos 61 ,249.74 60 ,159 .39 60 ,159.39 Plaridel 77 ,869 .76 77 ,084 .14 77 ,084.14 Cloverleaf 73 ,319 .67 73 ,254.61 73 ,254.61 Sucat 55 ,151.45 53 ,590.46 53 ,590.46 Cainta Junction Siniloan 9,503.28 9,813 .94 9,503 .28 Escolta 140 ,795.59 137,200 .62 137 ,200.62 Broadway Centrum Gil Puyat Washington 56 ,192.41 56 ,973 .39 56 ,192.41 Malanday 30 ,634.38 30 ,641 .54 30 ,634.38 EDSA Libertad 88 ,388.92 93 ,713 .67 88 ,388.92 Tanay 301 ,971.56 310 ,916.41 301 ,971 .56 Maypajo 54,988 .17 54 ,988 .17 Malinta 55,473 . ~7 44,978 .86 44 ,766 .29 Naic 119 ,169 .04 119 ,169 .04 Kalentong Pershing 44 ,766 .29 25,351 .19 24 ,690.49 Sta . Maria 119 ,288.08 39 ,104.93 38 ,984.83 Calamba Pabalan 69,065 .24 65 ,965.41 Recto Quezon Blvd . 24 ,690.49 78 ,337.41 78 ,168.64 Balagtas 38 ,984.83 97 ,979.62 97 ,979.62 Nova liches Susano 65 ,965.41 142 ,999.17 142 ,680 .87 Taytay 78 ,168.64 59 ,372 .71 59 ,372 .71 Recto Soler 98 ,163.59 28,406 .72 28 ,406.72 Harrison Plaza 142 ,680 .87 71 ,940 .81 71 ,940 .81 Gil Puyat Urban 59 ,392 .11 47 ,904 .17 47 ,904.17 Masinag 28,406 .94 60 ,169.48 60 ,169.48 Q. Plaza 72 ,697 .33 124,481 .23 124,344 .63 Alabang Highway 48 ,112.42 192 ,365 .97 192 ,365 .97 Pasong Tamo 60 ,449 .20 128,741 .66 128,741 .66 EDSA Pioneer 124,344 .63 80 ,948.85 77 ,337 .08 Kalookan Plaza 193 ,710 .40 119,026 .79 117,129.85 Novaliches Quirino 130 ,900 .31 46 ,196.65 46 ,059 .63 Landmark 77,337 .08 41 ,954.57 40 ,154 .11 Morong 117,129.85 62 ,289 .51 62,265 .06 EDSA Shaw 46,059 .63 90 ,517 .00 90,231 .74 Farmer's Plaza 40 ,154.11 47,433 .71 41 ,940.00 Fairview 62 ,265.06 53,816 .82 53 ,813.82 Quezon Avenue 90,231 .74 37,644 .92 37 ,544.40 Kalookan Gotesco 41 ,940.00 39 ,328 .74 39 ,328 .74 EDSA Mayflower 53 ,813 .82 105,365 .87 103,784 .69 Pasay Rotonda 37 ,544.40 118,979 .87 118,963 .26 Roosevelt 41 '176.46 143,730 .08 142,089 .86 103,784 .69 163 ,738.49 159,489.41 118 ,963.26 152 ,077 .55 150,691 .18 142,089 .86 36 ,082.07 36 ,082 .07 159,489.41 58 ,307 .71 58 ,307.71 150,691 .18 36 ,113 .23 58 ,309 .66 "'rw

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Lagro 74 ,264 .24 74 ,296.40 74 ,264.24 Quiapo-Palanca 16,173.09 16 ,182 .07 16 ,173 .09 Better Living 165,631 .35 170,505 .67 165,631 .35 Pateros 100,226 .36 100 ,307 .17 100 ,226 .36 Las Pinas 225 ,625.11 239 ,985.52 225,625 .11 Bacoor 84 ,752 .31 84 ,782 .72 84 ,752.31 lmus Cavite 215 ,544 .39 215 ,704 .29 215,544 .39 Marikina J. P. Rizal 71 ,913 ..>J' 8 70 ,132.26 70 ,132.26 Tandang Sora 150,684 .64 147 ,629.48 147 ,629.48 Gil Puyat Dian 51 ,375 .30 52 ,100.12 51 ,375 .30 EDSA Ortigas 110,171 .16 104,630 .61 104 ,630 .61 Ayala Alabang 220 ,197 .56 219 ,180 .22 219 ,180.22 Silang Cavite 42 ,772 .89 44,629 .03 42 ,772 .89 Pasig - San Joaquin 87 ,397 .53 87 ,382.87 87 ,382 .87 Park Square II 146 ,605 .09 138,381 .84 138,381 .84 Laong Laan 98 ,303 .85 91 ,859 .99 91 ,859 .99 Sta . Rosa 70,511 .39 73,623 .15 70 ,511 .39 Cainta - Parola 67,461 .67 68 ,333 .55 67,461 .67 A. Arnaiz 45 ,156.45 43,476 .77 43,476 .77 Gagalangin 61 ,694.34 63 ,373 .07 61 ,694.34 EDSA Plaza 187 ,218 .57 185,392 .02 185,392 .02 Meycauayan Highway 88 ,793 .50 91 ,506 .52 88 ,793.50 Diliman Citimall 268 ,707 .19 269,479 .59 268 ,707 .19 Malabon Hulong Duhat 85,251 .62 85 ,255 .04 85 ,251 .62 Commonwealth Gotesco 111 ,696.74 112,711 .23 111 ,696.74 Kalookan Samson Road 28 ,313 .,12 27 ,754.23 27 ,754.23 Navotas 106,506 .33 106,468.89 106,468.89 Cash & Carry 162 ,664.40 160 ,803 .89 160 ,803 .89 Polo 55 ,342.96 55 ,341 .54 55,341 .54 Olives Plaza 93,495 .25 93 ,272.56 93 ,272.56 V. Luna 232 ,135.99 231 ,099.85 231 ,099 .85 Commonwealth T-Sora 166,341 .28 174 ,728.19 166,341.28 Paso de Bias 13 ,235.24 14,469.74 1.3.235 .24 Nova . Sta. Quiteria 72 ,338 .26 72 ,394.13 72 ,338.26 Jaka Plaza 166 ,873.44 159,916 .79 159,916 .79 Ayala Town Center 54 ,920.03 55 ,068.43 54 ,920 .03 Hagonoy 38,442 .34 38 ,384 .77 38 ,384.77 Nagcarlan 18,462 .99 19 ,569.58 18,462.99 Cainta Ortigas Ext. 57 ,636 .95 57 ,516.55 57,516 .55 Tagaytay 65 ,560.42 65 ,600.41 65 ,560.42 A. Bonifacio Q.C. 58 ,367.83 58 ,373.10 58 ,367 .83 San Miguel 34 ,622.99 36 ,690.14 34,622 .99 Cubao EDSA 43 ,677 .34 43 ,800.33 43,677 .34 Malolos Highway 50 ,076 .31 49 ,676.91 49,676 .91 Pasig Gotesco 71 ,961.40 71 ,719.00 71 ,719 .00 Forbes San Antonio 70 ,003.42 Cainta Sta . Lucia 36 ,304 .35 36 ,230 .70 36 ,230.70 lmus Makro 36 ,392.35 36 ,501 .97 36,392 .35 Comembo 36 ,662.17 35 ,741 .61 35,741 .61 San Andres Bukid 88 ,060.42 89,461 .82 88 ,060.42 Cebu Leon Kiat Cebu Juan Luna 5,270.87 5,561 .56 5,270 .87 Cagayan T. Neri 4,656 .14 4,655 .97 4,655 .97 Davao Quirino 88 ,700 .00 89 ,869.72 88 ,700 .00 9,887 .39 10 ,194 .50 9,887 .39 llfnf'

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Tacloban Salazar 29 ,248.72 29 ,332 .68 29 ,248 .72 Davao San Pedro 89 ,780 .59 83 ,398 .09 83 ,398 .09 Iloilo Valeria 330 ,745 .78 328 ,091 .91 328 ,091 .91 Davao Lapu-Lapu 10 ,171.65 10 ,190 .15 10,171 .65 Bacolod Libertad 12,980 .32 14,918 .65 12 ,980 .32 Zambo. Veterans 12,639 .09 13,259 .00 12,639 .09 Cota. Magallanes Cagayan J. Borja 8,450.45 8,785 .85 8,450.45 Davao C.M. Recto 29 ,519 .83 29,376 .28 29 ,376.28 Davao Bankerohan 63 ,234.13 64 ,139.28 63 ,234.13 Gen. Santos Acharon 15,334 .02 15,504 .22 15 ,334 .02 Tacloban Burgos 38 ,286.77 38 ,027 .36 38 ,027 .36 Cebu Carbon Bacolod Araneta 7,991.94 8,017 .62 7,991 .94 Ozamis Zamora 1,809 .14 1,811.78 1,809 .14 Iloilo - lznart 41 ,626 .48 41 ,591.81 41 ,591 .81 Ormoc Rizal 40,443 .77 39 ,973.23 39 ,973 .23 Cagayan Carmen 343 ,299 .86 329,742 .62 329 ,742 .62 Zambo. Climaco 5,722 .32 5,572 .61 5,572 .61 Cebu Fuente 9,590 .03 12,453 .03 9 ,590 .03 Dumaguete Colon 16 ,255.40 16,292 .06 16 ,255.40 Butuan 63 ,582 .83 62 ,983 .83 62 ,983.83 Tagbilaran 49 ,797 .69 51 ,511 .14 49 ,797.69 Tacurong 29 ,895.59 29 ,920 .79 29 ,895 .59 Catbalogan 63 ,219 .55 61 ,195.81 61 ,195.81 Pagadian 14,427 .33 14,875 .55 14 ,427 .33 !ligan 20,462 .24 20 ,463.24 20,462 .24 Koronadal Zulueta 9,639 .31 9,935 .21 9 ,639 .31 Tagum 64 ,748.34 65,313 .31 64 ,748.34 Tabunok 38 ,324.35 37 ,973.28 37 ,973 .28 Cag. Carmen Pub. Mkt. 12 ,401.02 13,577 .66 12,401 .02 Gen. Santos Pioneer 4,841 .20 4 ,609.74 4,609 .74 Kalibo Roxas 14,641 .61 14,618.39 14,618 .39 Mandaue H-Way 26 ,119 / 6 25 ,573.30 25 ,573.30 Roxas Mckinley 69 ,597.99 69 ,548 .29 69 ,548 .29 Lapaz Iloilo 5,948 .69 5,948 .72 5,948 .69 !ligan - Palao 132 ,132.65 132,027 .24 132,027 .24 Malaybalay 103 ,082.60 Valencia Poblacion 31 ,903.10 31 ,881.62 31 ,881 .62 Cagayan Lapasan 37 ,511 .56 37 ,074 .71 37 ,074.71 Mati-Ma bini 20 ,357 .79 20,401.16 20 ,357 .79 Koronadal Alunan 45,451.24 45 ,299 .52 45 ,299 .52 San Carlos City 5,783.61 Davao Digos 21 ,036.53 5,783 .73 5,783 .61 Iloilo Mabini 4,531 .61 20 ,478.84 20 ,478 .84 Calbayog 26 ,725.07 San Jose Antique 43 ,758 .07 4,531 .61 4,531 .61 Cagayan Osmena Cogon 13 ,363 .61 26 ,218.02 26,218 .02 Midsayap 55 ,899 .77 43 ,740.77 43,740 .77 Lapu-Lapu 41 ,054.07 13 ,363 .61 13,363.61 Roxas, Roxas 12 ,129 .34 55 ,458.14 55,458.14 Silay 5,864 .?4 40 ,455 .67 40,455 .67 Mol ave 91 ,185.94 11 ,853 .06 11 ,853.06 Kidapawan 13 ,773.82 6,573 .25 5,877 .86 5,864 .54 35 ,119.42 91 ,908.90 91 ,185.94 13,192.50 13 ,192 .50 6 ,573.25 6,573 .25 34 ,908 .01 34 ,908 .01 /lfnY

20% Sales Discounts to Sen ior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Butuan J. Satorre 10,335 .69 10,302 .66 10,302 .66 Ayala Center Cebu Dipolog Lacaya 13 ,240.40 13,360.48 13 ,240.40 Catarman Gen Santos Santiago 8,859 .50 9,090 .26 8 ,859 .50 Cadiz Quirino Balintawak 13,532 .51 13 ,656 .93 13 ,532 .51 Cotabato Sinsuat Cotabato Plaza 15,652 .88 15,730.43 15 ,652 .88 Valencia Magsaysay Binan Highway 2 ,956 .18 2,956 .18 2 ,956 .18 Ongpin lsulan Sultan 27,411 .66 28 ,358 .78 27,411 .66 Novaliches Baesa Davao Matina 21 ,537.64 21 ,537 .64 21 ,537.64 Davao Ulas Pagadian Pajares 29 ,245 .28 29 ,629 .76 29,245 .28 Sta . Rosa Waltermart Polomolok 130.24 130.24 130 .24 Meycauayan Malhacan Montalban 50,547 .30 50 ,568.40 50,547 .30 subtotal 4 ,154 .86 7,814 .54 4 ,154 .86 Nov e mb er 7,185.49 7,185.49 7,185.49 Bam bang Glorietta 14 ,564.43 16,640 .71 14 ,564.43 Kalookan 9th Avenue Cubao Romu lo 22,488 .10 22,471.44 22,471.44 Quiapo Legarda Gastambide 5,012 .66 5,012 .66 5,012 .66 Paco Paz Pasay Taft 5,262.46 5,262.46 5,262.46 Kalentong General Sangandaan 3 , 919 . ~9 3,969 .39 3,919 .99 Cubao Aurora Baclaran Quirino 89 .00 Makati J. P. Rizal Recto Avenida 16,242 .20 16,909 .51 16,242 .20 Magallanes Trabajo 248 .73 Blum. Avenida Villalobos p 20,417 ,471.95 p 20,279,696.05 p 20,118,774.52 Ermita Sto. Cristo p 143,941 .26 p 144,430.75 p 143,941 .26 Greenhills San Juan 137,210.49 137,026 .93 137,026 .93 Pasay Libertad Congressional 72,898 .74 72 ,933 .63 72 ,898. 74 Pasig Mutya Cubao Quirino 234,372 .27 234 ,805.12 234,372 .27 Guadalupe Baclaran Airport 244 ,154 .53 237 ,250.85 237,250 .85 Espana 32 ,622 .82 32 ,255.65 32 ,255 .65 108,017 .83 108,237.48 108,01 7.83 78,045.42 77 ,648 .30 77 ,648 .30 102 ,549 .39 102,726 .52 102 ,549 .39 82 ,936 .52 83,886 .95 82 ,936.52 84 ,335 .11 81 ,321 .21 81 ,321 .21 86 ,025 .:,!' 7 86 ,113 .30 86 ,025.27 130,879 .36 130,910 .70 130 ,879 .36 63 ,808 .34 64,670 .37 63 ,808.34 232 ,302.42 234,219 .89 232 ,302.42 91 ,917 .72 91 ,775 .85 91 ,775.85 113 ,615.12 11 4,427 .13 113 ,615 .12 68,424.46 68 ,133.71 68 ,133.71 90 ,080 .22 90 ,317.47 90 ,080.22 87 ,343 .16 88 ,220.76 87 ,343 .16 44 7 ,468 .92 462 ,363.01 447,468 .92 159 ,566 .24 159,481 .89 159,48 1.89 118 ,890 .59 119,514 .21 118 ,890 .59 317 ,192 .06 317 ,243 .72 317 ,192.06 69 ,255 .20 71 ,413.42 69 ,255.20 176,283 .74 176,976 .95 176 ,283 .74 83 ,743 .16 83,284 .90 83 ,284.90 60 ,952.49 62 ,733 .67 60 ,952.49 157 ,137 .7 5 155 ,163 .35 155 ,163 .35 11!911"

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Marikina Concepcion 175,951 .50 179,481 .86 175,951 .50 Pasig Mabini 141 ,873.78 141 ,797 .86 141 ,797 .86 Malabon Plaza 102,612 .92 103,455.29 102,612 .92 Earnshaw Banaue 53 ,070.24 53 ,151.45 53 ,070 .24 Cavite 118 ,964 .:37 119,061 .01 118 ,964.57 Binan Plaza Rizal 143 ,595.82 147,298 .35 143,595 .82 Malolos Plaza Alabang Montillano 68 ,318.49 68 ,058.40 68 ,058.40 Calamba Crossing 73 ,342 .23 73 ,195.23 73 ,195.23 Rosario 90,442 .73 90 ,050.23 90 ,050.23 Binakayan 111 ,060 .32 111 ,996 .18 111 ,060.32 Mali bay 46 ,709 .98 46,844 .17 46 ,709.98 Central Market 156 ,585.43 154,845 .64 154 ,845 .64 Pritil 70 ,982 .96 71 ,387 .79 70 ,982 .96 Sta. Mesa V. Mapa 62 ,726 .84 61 ,997.58 61 ,997.58 Marikina dela Paz 62 ,143.36 61 ,921 .52 61 ,921 .52 Murphy 79 ,443 .80 79,605 .15 79 ,443.80 Del Monte 151 ,376 .29 151,497 .95 151 ,376 .29 Nepa Q. Mart 44 ,181.31 43,947.91 43 ,947.91 North bay 91 ,971.41 92 ,044.24 91 ,971.41 Paco Pedro Gil 91 ,572.05 91 ,621 .15 91 ,572 .05 Shoppesville 40 ,390.93 40 ,390.93 40 ,390.93 Quiapo R. Hidalgo 124,049 .32 123 ,951.41 123 ,951.41 Kalookan Monumento 301 ,246 .58 300 ,233.56 Anti polo 300 , 233 .~6 38 ,126.50 38 ,126.50 San Pedro 157 ,538.37 155 ,565 .68 Park Square I 38 ,145.79 87 ,543.44 87 ,405.97 Novaliches Plaza 155,565 .68 126,786 .39 126,400.04 Retiro 103 ,108 .30 102 ,835 .78 Kalookan 11th Ave . 87 ,405.97 68,813 .87 68,813 .87 Meycauyan Plaza 126,400.04 324,789 .35 324 ,212 .21 Sta . Ana 102 ,835 .78 87 ,878 .05 87,878 .05 Muntinlupa 56 ,815 .75 56 ,815 .75 Ali Mall 68 ,814.07 101 ,788.43 101 ,788.43 Scout Borromeo 324,212 .21 51 ,691 .89 51 ,682.22 EDSA Central 173,802 .88 173 ,353 .50 Zapote 87 ,937.49 302 ,611.90 302,448 .71 Blum . Oroquieta 56 ,815 .75 55 ,750 .73 55 ,750.43 Los Banos 101 ,788.47 79,761 .86 77 ,786.06 Binan Paterno 51 ,682 .22 123,860.21 121 ,890.25 Paranaque 173 ,353 .50 113,336.95 113,331 .30 EDSA West 302,448 .71 60 ,207.95 60 ,037.42 Sta.Mesa Magsaysay 55 ,750.43 78 ,174.15 78 ,070.57 Sta. Cruz 77 ,786 .06 200,405.71 198,831 .13 Karuhatan 121 ,890 .25 53 ,166 .19 53 ,166.19 Nolasco 113,331 .30 92 ,818.55 92 ,818.55 Pasay Burgos 60 ,037.12 53 ,331.06 53 ,331 .06 Plaridel 78 ,070 .57 74 ,085.33 74 ,085.33 Cloverleaf 198,831 .13 72,414.69 72 ,287.87 Sucat 54 ,141 .98 50,377 .51 50 ,357 .83 Cainta Junction 92 ,921.03 Siniloan 53,410 .32 8 ,990 .51 8,971 .51 Escolta 74 ,197.42 133 ,696 .57 133,476 .81 72 ,287 .87 50 ,357.83 59 ,864.91 59 ,824.56 30 ,294.44 30 ,293.88 8,971 .51 68 ,926.86 68 ,466 .97 133,476.81 59 ,824 .56 30 ,293 .88 68,466 .97 ptf/W'

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J ) Allowabl e Broadway Centrum 27 8,886 .58 281 ,798 .27 27 8,886 .58 Gil Puyat Washington 40 ,7 13 .68 41,418 .39 40 ,7 13 .68 Malanday 47 ,774 .60 41 ,969 .05 41 ,969.05 EDSA Libertad 119,946.49 119,423 .82 Tanay 23 ,865 .06 24 ,554.07 119,423 .82 Maypajo 39 ,730 .92 39 ,796 .97 23 ,865 .06 Mal inta 69 ,168 .77 69 ,174.71 39 ,730 .92 Naic 82 ,520.44 82 ,672 .26 69 ,168 .77 Ka lentong Pershing 101 ,660.02 102,053 .82 82 ,520.44 Sta . Maria 131 ,165.19 Calamba Pabalan 131 ,129.-/ 6 62,547 .12 101 ,660.02 Recto Quezon Blvd . 62 ,539 .07 25,629 .52 131 ,129.76 Ba lagtas 25 ,703 .00 66,290 .39 Novaliches Susano 67 ,550.19 45,272 .36 62 ,539.07 Taytay 45,488 .51 50,963 .93 25 ,629.52 Recto Soler 50 ,907 .97 66 ,290.39 Harrison Plaza 129,028 .11 45 ,272.36 Gil Puyat Urban 129,496 .20 186,448.46 50 ,907 .97 Masinag 186,336 .17 120,355.46 129 ,028 .11 Q. Plaza 120,231 .07 186 ,336 .17 Alabang Highway 66 ,949 .35 120,231 .07 Pasong Tamo 67 ,160.36 128,022 .91 66 ,949.35 EDSA Pioneer 127,555 .37 127 ,555 .37 Kalookan Plaza 50 ,195 .07 50 ,195.07 Novaliches Quirino 50 ,327 .11 41,455 .38 41,455 .38 Landmark 41 ,524 .98 27 ,674 .96 27 ,616 .58 Morong 27 ,616 .58 82 ,876 .11 82 ,367.49 EDSA Shaw 82 ,367.49 50 ,330.48 50 ,330.48 Farmer's Plaza 52 ,242 .00 47 ,144.58 47 ,144.58 Fairview 47 ,243 .11 35 ,522 .57 35 ,051 .62 Quezon Avenue 35 ,051 .62 38 ,558 .17 38 ,558 .17 Kalookan Gotesco 38 ,698 ." 2 103 ,256 .11 101 ,676 .95 EDSA Mayfl ower 101 ,676.95 107 ,24 7 .40 106,770 .22 Pasay Rotonda 106,770 .22 132,883 .30 131 ,270 .77 Roosevelt 131 ,270.77 144 ,814 .38 144 ,765.4 7 Lagro 144,765.47 146,411 .63 141 ,006.48 Quiapo-Palanca 141 ,006.48 34 ,59 0.04 33,042 .05 Better Living 33 ,042 .05 58 ,956.42 58 ,956.42 Pateros 59 ,180 .50 75 ,795.37 75,795 .37 Las Pinas 75 ,859 .54 17,707.36 16,652 .28 Bacoor 16,652 .28 150,082 .99 149 ,813 .85 lmus Cavite 149 ,813 .85 94 ,375 .16 94 ,333 .73 Marikina J. P. Rizal 94 ,333 .73 226 ,041 .65 226 ,041 .65 Tandang Sora 226 ,158.50 107,964 .21 107 ,964 .21 Gil Puyat Dian 107 ,97 4 .38 215,773 .13 215,459.49 EDSA Ortigas 215,459.49 74,704 .79 74 ,704.79 Aya la Al abang 74 ,900 .32 150,918 .98 144,383 .98 Silang Cavite 144,383 .98 57 ,022 .19 57 ,022 .19 Pasig - San Joaquin 57 ,069 .17 105,446.20 105,413 .60 Park Square II 105,413 .'\0 221,426 .40 210,503 .15 Laong Laan 210,503 .15 45 ,938.46 45 ,938.46 Sta . Rosa 46,856 .73 90 ,845.85 81 ,607.06 Cainta - Parola 81 ,607. 06 131 ,592 .05 131 ,592 .05 A. Arnaiz 131 ,941 .83 83 ,296.94 83 ,103 .14 83 ,103 .14 67 ,90 8.13 67 ,908 .13 7 0,938 .93 69 ,135 .86 69 ,102 .19 69 ,102 .19 43 ,287.13 43 ,287.13 43,292 .66 '!(ffl/

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Bran ch (Pre-marked Exh M) (Exhibit J ) Allowable Gagalangin 62 ,808 .67 62 ,698.97 62 ,698.97 EDSA Plaza 171 ,286 .11 172 ,157.40 171 ,286 .11 Meycauayan Highway Diliman Citimall 96,438 .64 96,408.62 96,408 .62 Malabon Hulong Duhat 239 ,168.89 247,220 .38 239 ,168.89 Commonwealth Gotesco Kalookan Samson Road 85 ,479 .87 85,451 .51 85,451 .51 Navotas 87 ,179.17 91 ,314 .03 87 ,179.17 Cash & Carry 27 ,313 .05 48,607 .83 27 ,313.05 Polo 107,381 .11 107,921 .11 107,38 1.11 Olives Plaza 147,562 .82 141 ,661 .92 141 ,66 1.92 V. Luna 53 ,050 .39 52 ,999.56 52 ,999 .56 Commonwealth T-Sora 73 ,594.49 73,926 .25 73 ,594.49 Paso de Bias 200,451 .65 199 ,497 .59 199 ,49 7 .59 Nova . Sta. Quiteria 182 ,106 .03 185 ,139 .24 182 ,106 .03 Jaka Plaza 11 ,748.66 13,542 .74 11 ,748 .66 Ayala Town Center 66 ,321.48 66,492 .14 66 ,321.48 Hagonoy 148,395 .89 162 ,125 .83 148,395 .89 Nagcarlan 48 ,844.60 51 ,747.98 48 ,844 .60 Cainta Ortigas Ext. 38 ,545 .65 38 ,665.65 38 ,545 .65 Tagaytay 23 ,233.87 23 ,227 .16 23 ,227 .16 A. Bonifacio Q.C. 54 ,121 .92 53,791 .93 53 ,791 .93 San Miguel 65 ,860 .57 65 ,74 3 .19 65 ,743 .19 Cubao EDSA 57 ,243 .90 56,044 .99 56 ,044.99 Malolos Highway 32 ,846 .38 33 ,004 .98 32 ,846 .38 Pasig Gotesco 48 ,824 .21 48 ,815 .11 48 ,815 .11 Forbes San Antonio 56 ,722 .32 52 ,503 .15 52 ,503 .15 Cainta Sta. Lucia 65 ,988.43 65,805 .31 65 ,805 .31 lmus Makro 66 ,607.09 Comembo 33 ,858 .59 33 ,937 .62 33 ,858 .59 San Andres Bukid 35 ,069.16 34 ,300 .98 34 ,300.98 Cebu Leon Kiat 37 ,992.13 37 ,808.47 37 ,808.47 Cebu Juan Luna 76 ,850.65 76 ,986 .26 76 ,850.65 Cagayan T. Neri Davao Quirino 5 ,104 .00 5 ,123 .95 5,104.00 Taclo ban Sal azar 3,498.72 3,420 .63 3,420 .63 Davao San Pedro 71 ,036 .52 69 ,985.45 69 ,985.45 Iloilo Valeria 10 ,615 .03 10,680 .16 10 ,615 .03 Davao Lapu-Lapu 22 ,194.45 21 ,887 .38 21 ,887.38 Bacolod Li bertad 92 ,741 .73 93,839 .73 92 ,741 .73 Zambo. Veterans 333 ,112.17 333,731 .94 333 ,112.17 Cota . Maga ll anes 9,638 .67 9,661 .22 9 ,638 .67 Cagayan J. Borja 11 ,128.18 11 ,046 .20 11 ,046.20 Davao C. M. Recto 14,009 .54 15,044 .06 14 ,009 .54 Davao Bank~rohan 10,707 .22 8,702 .22 8,702 .22 Gen. Santos Acharon 28 ,095 .54 27,922 .62 27 ,922 .62 Tacloban Burgos 52 ,206.78 52 ,154.23 52 ,154.23 Cebu Carbon 11 ,923 .57 11 ,932.97 11 ,923 .57 Bacolod Araneta 35,412 .64 35 ,957.01 35,412 .64 Ozamis Zamora 8,510 .13 8,798 .19 8 ,510.13 Iloilo - lznart 1,311.27 1,390 .54 1,311 .27 Ormoc Rizal 39 ,259 .38 39 ,268.14 39 ,259.38 Cagayan Carmen 46 ,854 .60 47 ,265.95 46,854 .60 Zambo. Climaco 335 ,295 .85 336 ,737 .14 335,295 .85 5 ,837.45 5 ,760 .25 5,760 .25 9,616.41 7 ,815 .91 7,815 .91 17 ,976 .55 17,991 .20 17,976 .55 l1t1Jff'

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J ) Allowabl e Cebu Fuente 64,752 .68 63,526 .85 63 ,526 .85 Dumaguete Colon 50,972 .64 49,855 .74 49 ,855 .74 Butuan 24,581 .76 23,968.49 23 ,968.49 Tagbilaran 61 ,612.62 61,435.48 61,435.48 Tacurong 15 ,535 .96 15 ,952.16 15,535.96 Catbalogan 21 ,573.99 21 ,625.81 21 ,573.99 Pagadian 10,294 .79 10,360 .19 10 ,294 .79 Iligan 54 ,748.69 54,606 .02 54 ,606 .02 Koronadal Zulueta 33 ,165.14 30 ,972.06 30 ,972 .06 Tagum 14,207 .57 14,379.65 14,207 .57 Tabunok Cag . Carmen Pub. Mkt. 3,723.84 3,724 .24 3,723 .84 Gen . Santos Pioneer 12 ,743.68 13 ,074.09 12,743 .68 Kalibo Roxas 21 ,870.18 20 ,669.23 20,669 .23 Mandaue H-Way 70 ,104 .02 69,463 .38 69,463.38 Roxas Mckinley 4 ,843 .54 4,843 .54 Lapaz Iloilo 137,891 .77 4 ,843 .54 137,891 .77 lligan - Palao 105 ,228 .70 138 ,269 .73 105 ,228 .70 Malaybalay 29 ,603 .83 109 ,168 .91 29,603 .83 Valencia Poblacion 34,761 .67 34,761 .67 Cagayan Lapasan 15 ,954 .15 29 ,898 .11 15,954.15 Mati-Mabini 4 1,762.24 35 ,352.49 41 ,762 .24 Koronadal Alunan 16,469.49 San Carl os City 5,020 .12 44 ,78 0.03 5,020 .12 Davao Digos 23 ,306 .61 20,486 .33 Iloilo Mabini 5 ,020 .12 Calbayog 6,781 .27 20,486 .33 6,705 .87 San Jose Antique 27 ,179.42 27 ,028 .81 Cagayan Osmena Cogon 40,531 .06 6 ,705 .87 40 ,508 .68 Midsayap 10,556 .53 27 ,028.81 10,556 .53 Lapu-Lapu 55,430 .53 40 ,508 .68 55,430 .53 Roxas, Roxas 41 ,046.21 10,556 .53 41 ,046.21 Silay 16 ,600 .26 55,485 .55 16,478.34 Mol ave 41 ,322 .50 Kidapawan 6,295 .72 16,478 .34 6 ,295.72 Butuan J. Satorre 84 ,565.72 78 ,849.84 Ayala Center Cebu 14,258 .02 6,295.72 14,258 .02 Dipolog Lacaya 78,849 .84 Catarman 6,392. �.6 14,283 .52 6 ,392.16 Gen Santos Santiago 26 ,538 .39 26 ,538 .39 Cadiz 6,533.16 Quirino Balintawak 8,239.53 26 ,575 .19 8,177.33 Cotabato Sinsuat 13,914 .84 13 ,109 .85 Cotabato Plaza 10,858 .00 8,177.33 10,589 .50 Va lencia Magsaysay 11 ,707 .33 13 ,109.85 11 ,629.03 Binan Highway 10 ,049.69 10,589.50 10 ,049 .69 Ongpin 11,629.03 lsulan Sultan 3,502.75 10,049 .69 3,502 .75 Novaliches Baesa 25 ,999.61 25 ,938.51 Davao Matina 27 ,617 .75 3,662.60 20 ,829.05 Davao Ulas 34 ,910 .50 25 ,938.51 34 ,910.50 Pagadian Pajares 20 ,829.05 Sta. Rosa W altermart 2,852 .29 34 ,910.50 1,527 .04 Polomo lok 64 ,906 .67 64 ,906.67 64 ,730 .78 1,527 .04 64 ,730 .78 10,428.13 64 ,906 .97 10,427.13 16 ,894.46 64 ,788 .70 16 ,860 .81 23 ,158.75 10,427 .13 21 ,996.56 16,860 .81 4 ,122 .22 21 ,996 .56 4 ,122 .22 4,790 .04 4,723 .11 11 ,540 .69 4,122.22 11 ,540 .69 2,129.58 4 ,723.11 1,057.66 11 ,540.69 1,057.66 J1fltf

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Meycauayan Malhacan 21 ,811 .96 21 ,812 .16 21 ,811 .96 U.N. Taft 277: .5 subtotal p 19,523,397.46 p 19,542 ,658.43 p 19,373,922.36 Dece mb er Bam bang p 151,419.43 p 138,164.76 p 138,164.76 Glorietta Kalookan 9th Avenue 149 ,258 .92 149 ,035 .34 149,035.34 Cubao Romulo Quiapo 79 ,910 .62 79 ,831 .55 79,831 .55 Legarda Gastambide Paco Paz 283,842 .54 29 0 ,973 .04 283,842 .54 Pasay Taft Kalentong General 260,671 .16 261 ,171 .39 260,671 .16 Sangand aan Cubao Aurora 34,487 .36 32,745 .91 32 ,745.91 Baclaran Quirino Makati J. P. Rizal 128 ,348 .20 130,479 .13 128,348 .20 Recto Avenida Magalla nes 84 ,54 5.24 84 ,364.65 84 ,364 .65 Trabajo Blum. Avenida 105,219 .90 105,777 .36 105 ,219 .90 Vill alobos Ermita 96 ,013 .31 96,607 .95 96 ,013.31 Sto. Cristo Greenhills 104,291 .86 98,968 .90 98 ,968 .90 San Juan Pasay Li bertad 86 ,012.86 86 ,880.49 86 ,012.86 Congressional Pasig Mutya 124,900.12 130 ,780 .50 124 ,900 .12 Cubao Quirino Guada lupe 65,425 .05 65,455 .33 65,425 .05 Baclaran Ai rport Espana 23 0,928.09 233,216 .00 23 0 ,928 .09 Marikina Concepcion Pasig Mabini 107,067 .87 99 ,898.32 99 ,898.32 Malabon Plaza Earns haw 136,588 .31 131 ,030 .54 131 ,030.54 Banaue Cavite 37 ,097 .31 41 ,586 .39 37 ,097 .31 Binan Plaza Rizal Malolos Plaza 104,252 .24 104,513 .39 104 ,252.24 Alabang Montillano Calamba Crossing 100 ,899.04 101' 134.54 100,899 .04 Rosario Binakayan 519 ,530 .06 520,423 .35 519 ,530.06 Mali bay Central Market 171 ,561 .52 182,058 .21 171 ,561 .52 Pritil Sta . Mesa V. Mapa 113,840 .25 113,925 .91 113,840 .25 Marikina dela Paz Murphy 320 ,815 .99 319 ,906.13 319,906 .13 Del Monte 68,924 .99 67 ,527.49 67 ,527.49 191 ,697.52 193 ,317.49 191 ,697.52 93,591 .00 93 ,197.76 93 ,197 .76 52 ,059.89 54 ,013.72 52 ,059.89 159 ,965 .58 160,287.34 159 ,965 .58 203 ,716.61 209 ,542 .09 203 ,716 .61 161 ,338.98 161,412 .76 161 ,338.98 119,031 .03 118 ,298.45 118,298.45 69 ,998 .67 68 ,712 .30 68,712 .30 114 ,524 .39 115,291 .86 114 ,524 .39 141 ,772 .69 141 ,754.76 141 ,754.76 76,248 .78 76 ,179.56 76 ,179.56 69,435 .85 69,431 .27 69,431 .27 100 ,167 .85 100,464 .84 100 ,167 .85 82 ,198.05 82,452 .85 82 ,198.05 51,466 .59 49,048 .73 49 ,048.73 172 ,939.12 172,293 .71 172,293 .71 79 ,744.02 76 ,856.94 76,856 .94 71,810 .17 73 ,963.99 71 ,810.17 68,413.40 68 ,135.96 68 ,135.96 77,472 .79 77,993 .10 77,472 .79 176 ,212.49 176 ,248.94 176 ,212.49 44 ,938 .91 44 ,938.91 44,938 .91 86 ,005.39 86 ,892 .73 86,005 .39 Y?~

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Nepa Q. Mart 96 ,776 .77 97 ,145.74 96 ,776.77 North bay 47 ,934 .70 47 ,933.50 47 ,933.50 Pace Pedro Gil 137,289.67 137,461 .97 137 ,289 .67 Shoppesville 345 ,015 .30 346,213 .00 345 ,015.30 Quiapo R. Hidalgo 42 ,829.60 44,536 .50 42 ,829.60 Kalookan Monumento 152,042 .75 151 ,708 .65 151 ,708.65 Anti polo 95 ,047 .53 91 ,334.89 91,334 .89 San Pedro 137,051 .70 130 ,800 .07 130 ,800 .07 Park Square I 115 ,983 .16 115 ,843 .33 115 ,843 .33 Novaliches Plaza 80 ,060.45 76 ,199.37 76 ,199 .37 Retire 357 ,298.52 358 ,838 .16 357 ,298.52 Kalookan 11th Ave . 99,491 .32 105 ,858 .16 99,491 .32 Meycauyan Plaza 61 ,365.80 61 ,369.20 61,365 .80 Sta. Ana 108,167.30 110 ,058 .75 108,167 .30 Muntinlupa 61 ,051.55 58 ,707.75 58,707 .75 Ali Mall 191 ,567.96 191 ,247.82 191 ,247.82 Scout Borromeo 337 ,699.27 337 ,154.59 337,154 .59 EDSA Central 67,787 .19 67 ,769.64 67 ,769 .64 Zapote 82 ,699.62 82 ,843 .71 82 ,699.62 Blum . Oroquieta 98 ,215.88 99 ,168.44 98 ,215.88 Los Banos 108 ,858 .31 105,215 .18 105 ,215 .18 Binan Paterno 63,372 .31 64 ,143.81 63 ,372 .31 Paranaque 84 ,699 .10 85 ,073 .20 84 ,699 .10 EDSA West 194 ,856 .36 195,663 .89 194 ,856 .36 Sta.Mesa Magsaysay 59 ,308 .37 59 ,356 .76 59 ,308.37 Sta . Cruz 89 ,214 .59 86 ,882.49 86 ,882.49 Karuhatan 59 ,366 .99 59 ,568.25 59 ,366.99 Nolasco 72 ,362 .65 72,272 .30 72 ,272 .30 Pasay Burgos 78 ,803 .65 80 ,021.47 78 ,803.65 Plaridel 57 ,888 .34 57 ,722.43 57 ,722.43 Cloverleaf Sucat 8,382 .66 8 ,199 .25 8,199.25 Cainta Junction 134,676.49 141 ,665 .72 134 ,676.49 Siniloan Escolta 69 ,814.42 69,798.44 69 ,798.44 Broadway Centrum 29,542 .37 29,574 .72 29 ,542 .37 Gil Puyat Washington 67 ,655 .66 68 ,024.98 67 ,655.66 Malan day 274 ,877 .72 286 ,340 .12 274 ,877 .72 EDSA Libertad 53 ,778 .09 53 ,028 .96 53 ,028.96 Tanay 54,382 .61 101 ,295 .31 54 ,382 .61 Maypajo 122 ,089 .73 122 ,309 .86 122 ,089 .73 Malinta 25 ,598 .70 25,633 .36 25 ,598.70 Naic 48,439.46 48 ,256.06 48 ,256.06 Kalentong Pershing 66 ,663.07 66 ,850.05 66 ,663.07 Sta . Maria 80 ,781 .2�3 81 ,264.15 80 ,781 .33 Calamba Pabalan 113 ,914.01 114,129.72 113,914 .01 Recto Quezon Blvd. 129,802 .00 136,837 .09 129,802.00 Balagtas 58 ,824.39 53 ,044.94 53 ,044.94 Novaliches Susano 23,492.93 23,495 .03 23 ,492.93 Taytay 64 ,025.35 65 ,718.23 64,025 .35 Recto Soler 50,429 .13 50 ,324 .68 50,324 .68 Harrison Plaza 59 ,333 .66 59 ,339.08 59 ,333.66 Gil Puyat Urban 128 ,131.02 127 ,926 .10 127,926.10 Masinag 174 ,119.07 169 ,519.66 169,519.66 120,228 .12 123 ,944 .07 120,228 .12 80 ,832 .35 81 ,547.77 80 ,832.35 1191#

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Q. Plaza 138,409.71 136,565 .83 136 ,565 .83 Alabang Highway 52 ,728.10 50 ,218.17 50 ,218 .17 Pasong Tamo 36 ,070 .01 35 ,580.45 35 ,580.45 EDSA Pioneer 59 ,650 .79 59 ,610.76 59,610 .76 Kalookan Plaza 92,439.49 93 ,174.33 92,439.49 Novaliches Quirino 49 ,618.15 49,562 .72 49 ,562 .72 Landmark 56 ,673 .86 56,751 .22 56 ,673 .86 Morong 41 ' 141 .90 41 ,145.26 41 ,141 .90 EDSA Shaw 51 ,027 .22 51 ,001 .08 51 ,001 .08 Farmer's Plaza Fairview 123,824 .66 119,391 .22 119,391 .22 Quezon Avenue 135,889..~ 0 136 ,098 .82 135 ,889 .50 Kalookan Gotesco 136 ,741.77 136 ,738 .58 136 ,738 .58 EDSA Mayflower 147,487.47 147 ,565 .06 147,487.47 Pasay Rotonda 168,741 .94 162,461 .11 162,461 .11 Roosevelt Lagro 32 ,150.93 32,460 .37 32 ,150.93 Quiapo-Palanca 62,431 .64 64 ,791 .08 62,431 .64 Better Living 85 ,209 .39 86 ,224.48 85 ,209.39 Pateros 22 ,327.40 21 ,865.89 21 ,865 .89 Las Pinas 158 ,670 .89 158,666 .94 158,666 .94 Bacoor 96 ,143.74 100,950 .90 96 ,143 .74 lmus Cavite 239,685 .09 239,369.11 239,369 .11 Marikina J. P. Rizal 98 ,511.80 104,654 .64 98 ,511 .80 Tandang Sora 219 ,505.20 212 ,033 .36 212 ,033 .36 Gil Puyat Dian 82 ,566 .17 82 ,529.05 82 ,529 .05 EDSA Ortigas 160 ,684 .52 160,997 .97 160,684 .52 Ayala Alabang 65 ,140.14 66 ,107.66 65 ,140.14 Silang Cavite 106,449.58 106,394 .89 106 ,394.89 Pasig - San Joaquin 228 ,000 .22 204 ,586.84 204 ,586 .84 Park Square II 43 ,686 .R4 43,715 .50 43 ,686 .84 Laong Laan 85 ,056 .53 94 ,194 .30 85 ,056 .53 Sta. Rosa 127 ,575 .27 137,393 .32 127 ,575.27 Cainta - Parola 92 ,105.55 93 ,106.00 92 ,105.55 A. Arnaiz 71 ' 169.86 71 ,145.10 71 ,145.10 Gagalangin 75 ,569 .85 76 ,703 .12 75 ,569.85 EDSA Plaza 45 ,668 .03 45 ,777 .07 45 ,668.03 Meycauayan Highway 65,442 .11 65 ,358 .08 65 ,358.08 Diliman Citimall 210 ,397.33 207 ,189.17 207 ,189.17 Malabon Hulong Duhat 111 ,714.64 111 ,796 .61 111 ,714.64 Commonwealth Gotesco 253 ,389 .76 252 ,954.15 252 ,954.15 Kalookan Samson Road 86 ,175.34 86 ,187.93 86 ,175 .34 Navotas 114,626 .68 114 ,745.46 114 ,626 .68 Cash & Carry 29 ,663.92 39 ,237.33 29 ,663.92 Polo 113,725 .18 113,586 .61 113,586 .61 Olives Plaza 138,970 .64 141,248 .38 138,970 .64 V. Luna 58 ,992 .86 58,465.93 58,465 .93 Commonwealth T-Sora 79 ,009 .63 79,009.37 79,009 .37 Paso de Bias 214 ,815 .64 214 ,756.24 214,756 .24 Nova. Sta . Quiteria 173,251 .78 175,968 .78 173,251 .78 Jaka Plaza 14,384 .75 16 ,279 .10 14 ,384 .75 Ayala Town Center 75 ,151.50 67 ,104.66 67 ,104.66 Hagonoy 171 ,270.67 182,565 .88 171 ,270.67 Nagcarlan 53 ,011.11 55 ,075 .21 53 ,011 .11 48 ,196.83 47 ,639 .25 47 ,639.25 20,403 .63 19 ,333.49 19 ,333.49 l'/r;vf

20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Cainta Ortigas Ext. 53 ,639 .80 53,493 .60 53,493 .60 Tagaytay 67,426 .89 67,601 .00 67,426 .89 A. Bonifacio Q.C. 61 ,073.62 60 ,981 .18 60,981 .18 San Miguel 29 ,327 .99 29 ,137.14 29 ,137.14 Cubao EDSA 49 ,822 .93 52 ,082.09 49 ,822 .93 Malolos Highway 60 ,873.09 61,450 .71 60 ,873 .09 Pasig Gotesco 74 ,372.95 74 ,357 .98 74,357 .98 Forbes San Antonio 71 ,248.47 Cainta Sta. Lucia 45 ,261 .33 45 ,183.91 45 ,183.91 lmus Makro 34 ,391.64 35, 025.64 34,391 .64 Comembo 33 ,167.15 32 ,682.39 32 ,682 .39 San Andres Bukid 82 ,043 .97 75 ,354.67 75,354 .67 Cebu Leon Kiat Cebu Juan Luna 6,121 .31 6 ,357 .12 6,121 .31 Cagayan T. Neri 3,795 .00 3,578 .81 3,578 .81 Davao Quiri no 96 ,826 .00 94 ,769 .02 94 ,769 .02 Tacloban Salazar 12 ,126 .�;� 9 12 ,227 .95 12 ,126 .79 Davao San Pedro 29 ,728 .89 29 ,543 .01 29 ,543.01 Iloilo Va leria 73,342 .18 72 ,916 .28 72 ,916.28 Davao Lapu-Lapu 346,681 .30 352 ,086.39 346 ,681 .30 Bacolod Libertad 10,667 .36 10,7 02 .76 10,667 .36 Zambo. Veterans 14,190.13 14 ,191.45 14 ,190 .13 Cota. Magallanes 11 ,114.81 11 ,114.91 11 ,114.81 Cagayan J. Borja 8,938 .94 8,938 .94 8,938 .94 Davao C.M. Recto 31 ,621 .23 30,481 .17 30,481 .17 Davao Bankerohan 70 ,065 .03 70,280.67 70 ,065 .03 Gen . Santos Acharon 11 ,634.01 11 ,630.01 11 ,630.01 Tacloban Burgos 31 ,998.81 31 ,999 .01 31 ,998.81 Cebu Carbon 8,999 .66 8,999 .66 8 ,999 .66 Bacolod Araneta 1,863.49 1,863.49 1,863.49 Ozamis Zamora 34 ,809 .31 34 ,719.14 34 ,719 .14 Iloilo - lznart 43 ,322.41 43, 032.91 43 ,032 .91 Ormoc Rizal 261 ,188.14 262 ,840 .60 261 ,188.14 Cagayan Carmen 5,146 .59 4,920 .11 4,920 .11 Zambo. Climaco 10,968. 27 10,891.67 10 ,891.67 Cebu Fuente 21 ,232.38 19,438 .03 19,438 .03 Dumaguete Colon 46 ,219 .01 45 ,757.42 45 ,757.42 Butuan 53 ,975.42 53, 662.48 53 ,662.48 Tagbilaran 28 ,146.34 28,418.14 28 ,146.34 Tacurong 62 ,702 .17 62 ,376.73 62,376 .73 Catbalogan 13,746 .63 13 ,627 .65 13,627 .65 Pagadian 21 ,004.81 20 ,946.37 20 ,946 .37 Iligan 8,998.48 8,998 .24 8,998.24 Koronadal Zulueta 57 ,251 .56 57 ,215 .17 57,215 .17 Tagum 34,474.48 34 ,213.86 34 ,213.86 Tabun ok 12 ,962.08 13 ,125 .35 12,962 .08 Cag . Carmen Pub. Mkt. 3,775 .10 3 ,725 .80 3,725 .80 Gen . Santos Pioneer 13,682 .11 13,352 .30 13,352 .30 Kalibo Roxas 24 ,279.40 24 ,435 .73 24 ,279.40 Mandaue H-Way 66 ,770.45 66 ,258.41 66 ,258.41 Roxas Mckinley 5,898 .29 5,898 .29 5,898 .29 Lapaz Iloilo 133,532 .39 131 ,262 .64 131 ,262 .64 lligan - Palao 101 ,187.14 101 ,537.45 101 ,187.34 Malaybalay 31 ,059.46 29,85 9.68 29 ,859.68 35 ,787 .58 36,076 .80 35 ,787.58 )1]~

20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Bran c h (Pre-marked Exh M) (Exhibit J) Allowable Valencia Poblacion 15,459 .81 15,373 .57 15,373 .57 Cagayan Lapasan Mati- Ma bini 56 ,733.(1 1 56,733 .59 56 ,733.59 Koronadal Alunan San Carlos City 6 ,400 .38 6,431 .98 6 ,400 .38 Davao Digos Iloilo Mabini 20 ,349 .15 19,535 .95 19 ,535 .95 Calbayog San Jose Antique 4 ,764 .7 9 4,822 .03 4 ,764 .79 Cagayan Osmena Cogon Midsayap 27 ,310.71 27 ,239 .66 27 ,239.66 Lapu-Lapu Roxas, Roxas 39,489 .11 39,236 .81 39 ,236.81 Silay Mol ave 12,542 .02 12,484 .57 12,484.57 Kidapawan Butuan J. Satorre 62 ,230.05 62 ,018 .66 62 ,018.66 Ayala Center Cebu Dipolog Lacaya 48 ,575 .99 48 ,549 .55 48 ,549 .55 Catarman Gen Santos Santiago 16,673 .55 16,740 .63 16 ,673 .55 Cadiz Maranding 6,219 .25 6,286 .05 6,219 .25 Quirino Balintawak Cotabato Sinsuat 86 ,750.15 86 ,906.09 86 ,750.15 Cotabato Plaza Valencia Magsaysay 15,029 .62 15 ,84 4 .65 15,029 .62 Romulo Self-Service Binan Highway 5,863.39 5,819 .61 5,819 .61 Ongpin lsulan Sultan 31 ,549 .64 31 ,678.86 31 ,549.64 Nova li ches Baesa Davao Matina 8,565 .39 8 ,565 .39 8,565 .39 Davao Ulas Pagadian Pajares 14 ,248 .57 14 ,200 .63 14 ,200 .63 Sta. Rosa Waltermart Polomolok 9,873 .28 9,873 .28 9 ,873 .28 Meycauayan Malhacan Dasmarinas Cavite 10,956 .77 10,641 .95 10,641 .95 Taguig Oroquieta 12 ,088.40 12 ,088.40 12 ,088.40 subtotal 2,296 .18 2,335 .93 2,296 .18 118 .32 34 ,179 .80 34 ,244.81 34 ,179 .80 25 ,227 .05 25 ,227 .05 25 ,227.05 29 ,936 .78 29,916 .73 29 ,916.73 3,983.40 4,093.40 3,983.40 213 .78 63 ,894.95 63 ,903 .95 63 ,894.95 91 ,521 .02 85 ,685.73 85 ,685.73 8,370.48 8,370.48 8,370.48 18 ,970 .30 19,961 .24 18 ,970 .30 24 ,087 .76 24 ,864.13 24 ,087.76 8,222 .83 8,222 .38 8,222 .38 6 ,055 .52 6 ,157 .02 6,055 .52 12 ,949.42 13 ,970 .97 12 ,949.42 1,907 .67 2,003 .35 1,907 .67 22,407 .13 22 ,382 .33 22 ,382 .33 44 ,070.88 44 ,196 .13 44 ,070.88 12 ,256.19 16 ,72 0 .49 12,256 .19 83 .00 p 201762l81 .33 p 20!760!350.79 p 20!521 !434.99 Total - 20% sales disc to senior citizens P 212!590!823.08 p 214!265!672 .63 p 210 ,318 ,165.38 Less : 10% VAT 19!119 !833 .22 Net 20% sales discounts to senior citizens w ith supporting cash slips/cash reg ister tape receipts p 191 !198!332.16