VISAYAS GEOTHERMAL POWER PLANT, INC v. COMMISSIONER OF INTERNAL REVENUE (consolidated with CTA Case No. 6838)

REPUBLIC OF THE PHILIPPINES Court of Tax Appeals QUEZON CITY Special First Division VISAYAS GEOTHERMAL CTA CASE NOS. 6790 & 6838 POWER COMPANY, INC., (CTA EB Case No. 282) (G.R. No. 181276) Petitioner, Members: -versus- BAUTISTA, and CASANOVA, JL COMMISSIONER OF Promulgated: INTERNAL REVENUE, Respondent. X---------------------------------------------------------- AMENDED DE BAUTISTA,[.: Before the Court is the execution of judgment of the Decision of the Supreme Court in the case of The Commissioner of Internal Revenue vs. Visayas Geothermal Power Company ("VGPCI") docketed as S.C. G.R. No. 181276 (CTA EB No. 282)(CTA Case Nos. 6790 & 6838). The Partiesl Petitioner VGPCI is a partnership duly organized and existing under and by virtue of the laws of the Republic of the Philippines, with principal address located at Barangay Tongonan, Ormoc City, Province of Leyte. Its purpose is to invest in, acquire, finance, complete, construct, develop, improve, operate, maintain and hold that certain partially constructed power production geotherm al electrical en gineering facility in Malibog, Leyte Province, Philippines (the "Project"), and other property incidental thereto, for the production any 1 !d., pp. 220-221 .

Ame nded Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) sale of electricity from geothermal resources, to sell or otherwise dispose of the Project and such other property, and to engage in any other activities related or incidental thereto. Respondent Commissioner of Internal Revenue ("CIR") is the duly appointed government official vested with the authority, among others, to grant refunds of unutilized input value-added taxes ("VAT") paid pursuant to the provisions of the National Internal Revenue Code ("Tax Code") with office address at the Fifth Floor, BIR National Office Building, Agham Road, Diliman, Quezon City. Facts The relevant antecedents are succinctly recited by the Court in Division in its Decision dated January 18, 2007, as follows:2 " On June 15, 1994, VGPCI was accredited and certified to by the Department of Energy ("DOE"), to own and operate a power plant facility comprising of three (3) steam turbine-generating units and related equipments, with a total capacity of 216 Megawatts situated in Malibog, Leyte Province. On January 23, 1996, VGPCI was registered as a VAT taxpayer with the Bureau of Internal Revenue ("BIR") Revenue District Office No. 89, Ormoc City and was issued Taxpayer's Identification No. 003-832-538-VAT. For the third and fourth quarters of 2001 and all the four (4) quarters of 2002, allegedly incurred input VAT amounting to P20,213,044.50 on its domestic purchases of goods and services and importation of goods used in its power generation activities. According to VGPCI, effective June 26, 2001, its sales of generated power are no longer subject to VAT at 10% but at 0% rate, pursuant to Republic Act No. 9136, otherwise known as the EPIRA Law, hen ce, it was not able to fully utilize the input VAT I incurred in the subject period to the succeeding quarters. VGPCI purported unutilized input VAT are reflected in its original and amended Quarterly VAT Returns for the third, fourth 2 Id., pp. 221-225.

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) quarters of 2001 and the four (4) quarters of 2002 filed with the Bureau of Internal Revenue ("BIR"), to wit: Third and Fourth Quarterly VAT Returns filed on October 25, 2001 and January 10, 2002, respectively: Taxable Sales (Others-Power 3rd Qtr-2001 4th Qrt-2001 Generation ) (Exhibit "F") (Exhibit "G") Zero Rated Sales/Receipts Total Sales/Receipts P225,035,466.71 P999,383,002.87 Output Tax 634,795,458.64 P999,383,002.87 Less: Input Tax P859,830,925.35 P- Carried over from previous P22,503,546.67 quarter Domestic Purchases 1,717,928 .52 2,169,920.61 Importation of Goods 1,364,456.29 1,634,537.98 Total Available Input Tax 3,082,384.81 1,781,706.63 VAT Payable/ (Excess Input Tax) P19,421,161.86 5,586,165.22 Less: Tax Credits/Payments P_(5,586,165.22) 7,061,700.17 Monthly VAT Payments - Creditable VAT Withheld- 13,502,128.01 P- P20,563,828.18 previous two months ?(5,586,165.22) ?(1 ,142,666.32) Total Tax Payable/(Overpayment) Original Quarterly VAT Returns for the four (4) quarters of 2002 filed on April 9, 2002, July 24, 2002, October 24, 2002 and January 27, 2003, respectively: 1st Qtr-2002 2nd Qtr-2002 3rd Qtr-2002 4th Qtr-2002 (Exhibit "H ") (Exhibit "J") (Exhibit "L") (Exhibit "N") Taxable Sales p - p - p - p - Zero Rated Sales/Receipts 985,801,370.37 936,893,612.56 962,795,466.77 931,980,608.80 Total Sales/ Receipts P985,801,370.37 P936,893,612.56 P962,795,466.77 P931,980,608.80 Output Tax Less: Input Tax p - p - p - p - Carried over from previous 5,586,165.22 7,062,985.49 8,629,874.15 10,511,587.06 quarter Domestic 1,269,764.72 1,429,966.54 2,535,782.04 Purchases Goods other v 665,608.00 than car!ta!

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) goods 8,186,549.83 Services Services 1,520,381.90 rendered by Non-Resident 207,055.55 136,922.12 616,672.56 Importation of Goods - - - 356,172.00 Goods oth er P7,062,985.49 P21,240,298. 79 than capital P8,629,874.15 P11,782,328.75 goods ?(7,062,985.49) ?(8,629,874.15) ?(11 ,782,328. 75) ? (21,240,298. 79) Total Available Input Tax (Excess Input Tax) and (Overpayment) Amended Quarterly VAT Returns for the four (4) quarters of 2002 simultaneously filed on March 18, 2003: 1st Qtr-2002 2nd Qtr-2002 3rd Qtr-2002 4th Qtr-2002 (Exhibit "I") (Exhibit "K") (Exhibit "M") (Exhibit "0 ") Taxable Sales p - p - p - p -I Zero Rated 598,362,249.25 883,468,956.49 900,258,270.76 1,131,415,076.92 SalesI Receipts P598,362,249.25 P883,468,956.49 P900,258,270.76 Pl,131,415,076.92 Total p - p - p - p - SalesI Receipts 5,586,165.22 7,062,985.49 8,629,874.15 10,511,587.06 Output Tax 1,269,764.72 1,429,966.54 1,528,890.88 Less: Input Tax Carried over 665,608.00 from previous quarter 8,186,549.83 Domes tic Purchases Goods o ther than capital goods Services Services 1,520,381.90 rendered by Non-Resident 207,055.55 136,922.12 352,822.03 356,172.00 Importation of - Goods - - Goods other than capital P7,062,985.49 P8,629,874.15 P10,511,587.06 P21,240,298.79 goods Total Available ?(7,062,985. 49) ?(8,629,874.15) ?(10,511,587. 06) ?(21,240,298. 79) Input Tax (Excess Input y---- Tax) and (Overpayment)

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) In the belief that it is entitled to the said unutilized input VAT, VGPCI filed on June 26, 2003 a letter with the BIR Revenue District Office No. 89, Ormoc City, requesting for the refund of the amount of P1,142,666.32 allegedly representing its unutilized input VAT for the third quarter of 2001. A few days later, VGPCI elevated its claim to this Court via a Petition for Review filed on September 30, 2003 and docketed as CTA Case No. 6790. On December 18, 2003, during the pendency of CTA Case No. 6790, VGPCI filed with the BIR Revenue District Office No. 89, Ormoc City, another letter-request for refund, this time for the alleged unutilized input VAT covering the fourth quarter of 2001 and the four (4) quarters of 2002 in the sum of P19,070,378.18. The next day, December 19, 2003, VGPCI filed a Petition for Review before this Court covering the said claim and docketed as CTA Case No. 6838. On January 30, 2004, this Court granted in open court VGPCI oral motion to consolidate CTA Case Nos. 6790 and 6838 involving the total claim of P20,213,044.50, as follows: CTA Case Period Covered Amount of Claim No. 6790 Sept. 2001 Php1,142,666.32 Php1,142,666.32 6838 Oct.- Dec. 2001 Php3,416,244.61 Jan. - Mar. 2002 1,476,820.27 Apr.- June 2002 1,566,888.66 July- Sept. 2002 1,881,712.91 Oct. - Dec. 2002 10,728,711.73 Php19,070,378.18 Tot a 1: Php20,213,044.50 In h er Answer to the Petitions, CIR raised the following Special and Affirmative Defenses: ''4. VGPCI claim for refund is subject to administrative investigation/examination by the CIR; 5. To support its claim, it is imperative for VGPCI to prove, the following, viz: 1. The registration requirements of a value-added taxpayer in compliance (

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) with Section 6 (a) and (b) of the Revenue Regulations No. 6-97 in relation to Section 4.107-1(a) of Revenue Regulations No. 7-95, and Section 236 of the Tax Code, as amended; 11. The invoicing and accounting requirements for VAT registered persons, as well as the filing and payments of VAT in compliance with the provisions of Sections 113 and 114 of the Tax Code, as amended; 111. Proof of compliance with the prescribed checklist of requirements to be submitted involving claim for VAT refund in pursuance to Revenue Memorandum Order No. 53-98, otherwise, there would be no sufficient compliance with the filing of administrative claim for refund which is a condition sine qua non prior to the filing of judicial claim in accordance with the provision of Section 229 of the Tax Code, as amended. It is worthy of emphasis that Section 112 (D) of the Tax Code, as amended, requires the submission of complete documents in support of the application filed with the Bureau of Internal Revenue before the 120- day audit period shall apply, and before the taxpayer could avail of judicial remedies as provided for in the law. Hence, petitioner's failure to submit proof of compliance with the above-stated requirements warrants immediate dismissal of the petition for review; 1v. That the input taxes of P1,142,666.32 and P19,070,378.18 allegedly paid by / VGPCI on its purchases of goods and

Amended Decision CTA Case N os. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) services for the third quarter of taxable year 2001 and the fourth quarter of 2001 up to the fourth quarter of 2002, respectively, were attributable to its zero-rated sales and su ch have not been applied against any output tax and were not carried over in the succeeding taxable quarters; v. That VGPCI administrative and judicial claims for tax credit or refund of the unutilized input tax (VAT) was filed within two (2) years after the close of the taxable quarter when the sales were m ade in accordance with Sections 112 (A) and (D) and 229 of the Tax Code, as amended; v1. That VGPCI domestic purch ases of goods and services w ere m ade in the course of its trade or business, properly supported by VAT invoices and/ or official receipts and other documents, su ch as subsidiary purch ase Journal, showing that it actually paid VAT in accordance with Sections 110(A) (2) and 113 of the Tax Code as amended, in pursu ance to Section 4.104-5 (a) & (b) of Revenue Regulations No. 7-95 (Re: Substantiation of Claims of Input Tax Credit); vu. The requirements as enumerated under Section 4.104-2 of the Revenue Regulations 7-95 (Re: Persons w ho can avail of the Input Tax Credits); 6. Furtherm ore, in an action for refund the I burden of proof is on the taxpayer to establish its right to refund and failure to sustain the burden is fatal to the claim for refund / credit. This is so because exemp tions from taxation are highly

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No . 181276) disfavored in law and he who claims exemption must be able to justify his claim by the clearest grant of organic or statutory law. An exemption from common burden cannot be permitted to exist upon vague implications (Asiatic Petroleum Co. {P.I} v. Llanes, 49 Phil. 466 cited in Collector of Internal Revenue vs. Manila Jockey Club, Inc., 98 Phil. 670); and 7. Claims for refund are construed strictly against the claimant for the same partake [of] the nature of exemption from taxation." On July 6, 2006, this case was submitted for decision sans the memorandum of CIR. On January 18, 2007, the Court in Division promulgated a Decision3 partially granting VGPCI consolidated Petitions for Review by granting the refund or issuance of tax credit certificate in the amount of Php16,355,749.74 and ruling that: a.) the EPIRA Law is applicable to VGPCI, therefore its sales of generated power shall be subject to Value Added Tax ("VAT") at zero-rated; b) out of the total claimed amount of Php20,213,044.50 only the amount of Php16,355,749.74 was properly substantiated by the required documents in accordance with Section 110 of the NIRC in relation to Section 4.104-5 of Revenue Regulations No. 7-95 as unutilized input VAT that can be applied against any output VAT liability in the succeeding taxable quarters in 2001 and 2002 and thereafter; and c). the reckoning of the two-year reglementary period for filing both the administrative and judicial claim for input VAT refund is from the date of filing the corresponding quarterly VAT return.4 On February 15, 2007, CIR filed her " Motion for Partial Reconsiderations while VGPCI filed its "Opposition (to the Motion for Partial Reconsideration dated February 14, 2007)" on March 30, 2007.6 On May 17, 2007, the Court in Division issued a Resolution7 denying the said motion as the sole issue raised by CIR has already been/ exhaustively discussed in the assailed d ecision . 3 ld., pp. 220-229. 4 Id., pp. 226-229. 5 /d., pp. 235-243. 6 Jd, 246-257. 7 /d., pp. 259-261 .

Amended Decision CTA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) Unsatisfied, on June 26, 2007, CIR filed her "Petition for Reviews" with the Court En Bane. On August 16, 2007, VGPCI filed its "Comment (To Petitioner's Petition for Review dated June 12, 2007).9" On October 9, 2007, after con sidering the issues raised by both parties in their respective pleadings, the Court En Bane resolved to submit the case for decision. On November 20, 2007, the Court En Bane promulgated a Decision which concurred with the Court in Division's findings that VGPCI satisfied the following requisites in its claim for refund or issuance of a tax credit certificate on its claim of unutilized input VAT payments that are directly attributable to zero-rated or effectively zero- rated sales, as follows: 1) that the sales generated are zero-rated or effectively zero-rated sales; 2) that the input taxes were incurred or paid; 3) that su ch input VAT payments are directly attributable to zero- rated or effectively zero-rated sales; 4) that the input VAT payments were not applied against an y output VAT liability; and 5) that the claim for refund or tax credit was filed within the two year prescriptive period.10 On the two year prescriptive period, the Court En Bane further ruled that "a taxpayer is not bound by the 120 day audit period, but on the two year prescriptive period counted from the date of filing of the return. Thus, when the two year period is about to lapse, the taxpayer may appeal to this Court without awaiting the verdict of the Commissioner of Internal Revenue on its claim for refund, by relying on the Supreme Court's decision in the case of Insular Lumber Company vs. Court of Tax Appeals.n With this, the said Court affirmed the claim of VGPCI and ordered CIR to refund or issue a tax credit certificate in the amount of Php16,355,749.74 representing unutilized input VAT covering the periods September 1, 2001 to December 31, 2002. j Not content, CIR filed a "Motion for Reconsideration12" which /1 assailed the aforesaid Decision of the Court En Bane. { \../ 8 ld., pp. 269-286. 9 ld., pp. 316-329. 10 Id., pp. 362. II Id., pp. 362-365. 12 Id., pp. 378-391 .

Amended Decision CTA Case Nos. 6790 & 6838 (CIA EB Case No. 282)(G.R. No. 181276) In a Resolution13 dated January 9, 2008, the Court En Bane denied CIR's " Motion for Reconsideration" finding that the arguments raised by CIR have been extensively discussed and passed upon in the assailed Decision. On March 3, 2008 by registered mail, CIR filed a Petition for Review on Certiorari under Rule 45 with the Supreme Court. The case was docketed as G.R. No. 181276 (CTA EB No. 282), entitled The Commissioner of Internal Revenue vs. Visayas Geothermal Power Company, In c.14 On June 2, 2008 by registered mail, VGPCI filed its "Comment (Re: Petition for Review dated February 26, 2008).15" On November 21, 2008, after the grant of extension of time to file reply, respondent Office of the Solicitor General filed her "Reply.16" On February 16, 2009, the Supreme Court after giving due course to the Petition for Review on Certiorari, required both parties to submit their respective m emoranda within thirty (30) days from notice thereof. On June 29, 2009, by registered mail, CIR filed her "Memorandum.17" While VGPCI filed its "Memorandum" on May 26, 2009 by registered maiPB On November 11, 2013, the Supreme Court promulgated a Decision19 which resolved the sole issue of whether VGPCI failed to observe the proper prescriptive period required by law for filing of an appeal before the CTA because it filed its petition before the end of the 120-day period granted to the CIR to decide its claim for refund under Section 112(D) of the NIRC. In ruling on the aforesaid issue, the Supreme Court pointed out " the rules for filing a claim for refund or tax credit of unutilized input /l / credit VAT as follows: (v 13 Id., pp. 393-395. 14 Id., pp. 443-460. 15 Jd., pp. 490-507. 16 Id., pp. 547-555. 17 Id., pp. 635-651. 18 Id., pp. 567-619. 19 ld., pp. 658-665.

Amended Decision CTA Case Nos. 6790 & 6838 (CIA EB Case No. 282}(G.R. No. 181276) 1. The taxpayer has two (2) years after the close of the taxable quarter when the relevant sales were made within which to file an administrative claim before the CIR for a refund of the creditable input tax or the issuance of a tax credit certificate, regardless of when the input VAT was paid, according to Section 112(A) of the NIRC and Mirant. 2. The CIR is given 120 days, from the date of the submission of the complete documents in support of the application for tax refund or tax credit, to act on the said application. 3. If the CIR fully or partially denies the application or fails to act on the same within the required 120-day period, the taxpayer is allowed to appeal the d ecision or inaction of the CIR to the CTA. For this reason, the taxpayer has 30 days from his receipt of the decision of the CIR or from the lapse of the 120-day period, within which to file a petition for review with the CTA. In no case shall a petition for review be filed with the CTA before the expiration of the 120-day period. The judicial claim need not be filed within the two-year prescriptive period referred to in Section 112(A), which only pertains to administrative claims. 4. The two-year period referred to in Section 229 of the N IRC does not apply to appeals filed before the CTA, in relation to claims for refund or issuance of tax credits made pursuant to Section 112. Consequently, an appeal m ay be m aintained with the CTA for so long as it observes the abovementioned period for filing the appeal. 5. Following San Roque, the 120+30 day period is mandatory and jurisdictional from January 1, 1998 (the effectivity of the 1997 Tax Cod e). However, from December 10, 2003 (the d ate BIR Ruling No. DA 489-03 was issued) until October ( 6, 2010 (the promulgation of Aichi), judicial

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) claims need not follow the 120+30 day period. Thereafter, Aichi shall be the controlling rule for all claims filed with the CTA and the 120+30 day period must be observed." It then applied the aforesaid rules to the case at bench by ruling that "the judicial claim filed on September 30, 2003 (CTA Case No. 6790) was prematurely filed and cannot be taken cognizance of because VGPCI failed to wait for the requisite 120 days after the filing of its claim for refund with the BIR before elevating the case to the CTA. However, the judicial claim filed on December 19, 2003 (CTA Case No. 6838), which was made after the issuance of BIR Ruling DA-480-03, can be considered by the CTA despite its hasty filing only one day after the application for refund was first lodged with the BIR." Therefore, finding that only the claim of VGPCI in CTA Case No. 6838 was timely filed, the Supreme Court remanded the said CTA Case to the Court a quo for the proper determination of the refundable amount due VGPCI while denying VGPCI's claim in CTA Case No. 6790 for its premature filing. Still feeling aggrieved with the Supreme Court's Decision, both parties filed their respective motions for partial reconsideration. However, both motions were denied with finality in a Resolution dated April23, 2014. On June 16, 2014, an Entry of Judgment has been entered. The dispositive portion of which states: "WHEREFORE, the petition is partially GRANTED. The November 20, 2007 Decision and the January 9, 2008 Resolution of the Court of Tax Appeals En Bane are hereby REVERSED and SET ASIDE and the claim for refund with respect to CTA Case No. 6790 is DENIED. However, the claim pertaining to CTA Case No.6838 is remanded to the [t/ CTA for the proper determination of the refundable amount due respondent. SO ORDERED."

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) Hence, the Court a quo is now tasked to determine the refundable amount of VGPCI's claim in CTA Case No. 6838. VGPCI is claiming a refundable amount of Php19,070,378.18 representing unutilized input VAT for the period covering October 1, 2001 to December 31, 2002.20 In order to be entitled to refund, VGPCI must comply with Section 4.104-5 of Revenue Regulations No. 7-95 which provides for the substantiation requirements of input tax credit, to wit: "SECTION 4.104-5. Substantiation of claims for input tax credit. - (a) Input taxes shall be allowed only if the domestic purchase of goods, properties or services is made in the course of trade or business. The input tax should be supported by an invoice or receipt showing the information as required under Section 108 (a) and 238 of the Code. Input tax on purchases of real property should be supported by a copy of the public instrument i.e. deed of absolute sale, deed of conditional sale, contract/ agreement to sell, etc., together with the VAT receipt issued by the seller. A cash-register machine tape issued to a VAT registered buyer by a VAT-registered seller form a machine duly registered with the BIR in lieu of the regular sales invoice, shall constitute valid proof of substantiation of tax credit only if the name and TIN of the purchaser is indicated in the receipt and authenticated by a duly authorized representative of the seller. (b) Input tax on importations shall be supported with the import entry or other equivalent document showing actual payment of VAT on the imported goods. (c) Presumptive input tax shall be supported by an inventory of goods as shown in a detailed list to be I submitted to the BIR. (d) Input tax on "deemed sale'' transactions shall be substantiated with the required invoices. 2o Records, CTA Case No. 6838, p. 4.

Amend ed Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) (e) Input tax from payments made to non-residents shall be supported by a copy of the VAT declaration/ return filed by the resident licensee/ lessee in behalf of the non-resident licensor/ lessor evidencing remittance of the VAT due." (Emphasis supplied) . After careful examination of documents21 formally offered as evidence by the petitioner together with the Independent Certified Public Accountant (ICPA) Report dated October 29, 2004, the following are the list of "Domestic Purchase of Goods and Services and Importations of Goods" w hich were properly substantiated for VAT purposes pursuant to the aforementioned provision. Domestic Purchases of Goods for the period f rom October 1, 2001 to December 31,2002 a) Fourth Quarter of 2001 Date Supplier's Name Page no. Invoice Amount per Input VAT in Number Invoice Exhibit uy n 19-Dec-02 Serv-Well Drugstore 3143 57626 144,750.00 13,159.09 4244 1214 834.00 75.82 29-0ct-01 Areja Marketing 4285 C109911 4286 C109637 20,900.00 1,900.00 04-0ct-02 Ca non Marketing (Philippines), Inc. 4296 110575 2,320.00 210.90 4318 17448 30-0ct-02 Ca non Marketing (Philippines), Inc. 4319 17417 93,132.00 8,466.96 441 5 78209 6,120.00 556.36 26-Nov- 5135 3316603 10,079.00 916.27 5141 10598 5,000.00 454.55 01 Cebu Atlantic Hardware, Inc. 5142 11648 5,280.00 480.00 5303 536425 6,750.00 613.64 05-0ct-01 Cebu Progress Commercial 5315 537688 36,000.00 5357 549256 3,272.73 I 29-Sep-01 Cebu Progress Commercial 5413 3773 166.00 15.09 5419 25182 132.00 12.00 12-Dec-01 Cebu Tristar Corporation 276.00 25.09 30,450.00 22-0ct-01 Coca-Cola Bottlers Philippines, Inc. I 2,768.18 01-Sep-01 Cod illa's Auto Parts Center 01-Sep-01 Cod illa's Auto Parts Center 23-Sep-01 Codilla's Auto Parts Center 26-Sep-01 Codilla's Auto Parts Center 1 2- Nov- 01 Cod ilia's Auto Parts Cente r 09-0ct-01 Commercial Moto rs Corporation 11-Dec-01 Cross Lug Trading 21 Exhibit "Y" pp. 1 to 6997.

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 26-Sep-01 Degalen Corporation 5438 111738 2,200.00 200.00 5454 22202 14,500.00 1,318.18 12-Sep-01 EBR Marketing Corporation 5457 49521 18,368.00 1,669.82 5458 49383 27-Sep-01 EBR Marketing Corpora tion 5462 21189 2,900.00 263.63 5464 51058 558.00 50.73 01-0ct-01 EBR Marketing Corporation 5465 50593 220.45 5466 51244 2,425.00 195.00 23-0ct-01 EBR Marketing Corporation 5469 49494 2,145.00 121.18 5470 51173 1,333.00 190.91 30-0ct-01 EBR Marketing Corporation 5472 3291 2,100.00 218.18 10-Nov- EBR Marketing Corp oration 5473 3293 2,400.00 242.73 EBR Marketing Corporation 5475 3269 2,670.00 514.05 01 5476 3262 5,654.50 1,295.45 13-Nov- 5479 3231 14,250.00 1,336.36 5481 2750 14,700.00 2,853.77 01 5482 3206 31,391.50 777.27 5483 3204 8,550.00 803.97 20-Sep-01 EBR Marketing Corporation 5489 2670 8,844.00 823.64 5498 96957 9,060.00 885.00 11 /8/201 EBR Marketing Corporation 5501 92246 9,735.00 868.36 29-Nov- Fastline Trading Services 5503 92163 9,552.00 90.91 Fastline Trading Services 5553, 22241 1,000.00 52.72 01 Fastline Trading Services 5554 80967 90.91 29-Nov- Fastline Trading Services 5573, 5333 580.00 83.64 5587 34742 1,000.00 335.41 01 5559 34719 1,281.82 18-Nov- 5613 34749 920.00 593.18 5615 34750 3,689.50 868.40 01 5616 35730 14,100.00 339.91 12-Nov- 5618 35729 6,525.00 16.00 5619 17466 9,556.25 237.05 01 5621 17452 3,739.00 269.05 5632 22-0ct-01 Fastline Trading Services 5634 176.00 ~) 34,636.71 2,607.50 04-0ct-01 Fastline Trading Services 2,962.50 34,692.27 381,003.82 05-0ct-01 Fastline Trading Services 381,615.00 05-0ct-01 Fastline Trading Services 22-0ct-01 Everstrong Industrial Sales 21-Dec-01 El-Burgos Rea l Auto Supply 13-Nov- El-Burgos Real Auto Su pply EI-Burgos Rea l Auto Supply 01 13-Nov- 01 04-0ct-01 Stellite Commercial Inc. 11-0ct-01 Goldwa ter Mart, Inc. 01-Dec-01 Unison Co mputer Syte ms, Inc. 10-0ct-01 Gaisa no O rmoc 04-0ct-01 Gaisano Ormoc 11-0ct-01 Gaisa no Ormoc 11-0ct-01 Gaisano Ormoc 10-Nov- 01 Gaisano Ormoc 10-Nov- 01 Gaisano Ormoc 26-Nov- Global Commercial Trading 01 Corpora tion Globa l Comme rcial Trading 31-0ct-01 _ Corport~tion

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 31-0ct-01 Global Comme rcial Trading 5635 1 7453 373,767.00 33,978.82 25-Sep-01 Corporation 5637 1 7308 314,880.00 28,625.45 Globa l Com me rcial Trading 5718 167990 Corporation 5720 169245 7,842.00 712.90 5730 80907 134,250.00 12,204.55 24-Sep-01 Goldwater Mart, Inc. 5738 168188 5740 168206 705.40 64.13 16-Dec-01 Goldwater Mart, Inc. 5742 168207 2,300.00 209.09 5744 168209 2,076.00 188.73 02-0ct-01 Goldwa ter Mart, Inc. 5746 168952 1,387.00 126.09 5747 81359 1,290.00 117.27 04-0ct-01 Goldwater Mart, Inc. 62.1 0 683.10 80.45 04-0ct-01 Goldwater Mart, Inc. 885.00 680.00 61.81 06-0ct-01 Goldwa ter Mart, Inc. 540.00 49.09 450.00 40.90 06-0ct-01 Goldwa ter Mart, Inc. 33,250.00 3,022.60 11-Nov- Goldwa ter Mart, Inc. 6,825.00 620.45 Goldwa ter Mart, Inc. 3,375.00 306.75 01 84,591.94 7,690.18 20-Nov- 85,656.87 7,786.99 14,527.50 1,320.68 01 137,000.00 12,454.55 30,000.00 2,727.27 24-Sep-01 Hi-Tech Motor Parts 5779 33557 49,500.00 4,500.00 5780 34762 9,180.00 833.85 30-0ct-01 Hi-Tech Motor Parts 5781 34814 6,300.00 572.25 5854 6,000.00 545.00 31-0ct-01 Hi-Tech Motor Parts 5861 866 1 3,000.00 1,181.82 5863 39992 34,700.00 3,154.55 07-Nov- 5878 38697 102,525.00 9,320.45 5880 205823 6,000.00 545.45 01 Jay C. Design, Inc. 5919 206121 11,200.00 1,018.18 5927 21995 1,388.80 126.25 06-Dec-01 Lenton Marketing, Inc. 9,840.00 223 ( 894.55 13-Nov- 01 Lenton Marketing, Inc. 17-0ct-01 Mabuhay Vinyl Corpora tion 21-Nov- 01 Mabuhay Vinyl Corporation 24-0ct-01 Mercury Drug Corpora tion Microd a ta Systems & Management, 06-Sep-01 Inc. 16-0ct-01 Modern Teknika Corporation 5928 282 5962 10624 09-0ct-01 NCH Philippines, Inc. 6141 931676 Philippine Spring Water Resources, 6144 931675 16-0ct-01 Inc. 6145 931677 Philippine Spring Water Resources, 6194 11117 16-0ct-01 Inc. 6196 11205 Philippine Spring Water Resources, 6198 10935 16-0ct-01 Inc. 20-Nov- Rich world Electrical & Sales Co., Ltd. 01 07-Dec-01 Richworld Electrical & Sales Co., Ltd. 10-0ct-01 Richworld Electrical & Sales Co., Ltd. 25-0ct-01 Richworld Electrical & Sales Co., Ltd. 6200 1 0980 10742 15-Sep-01 Richworld Electrical & Sales Co., Ltd. 6201 960645 6249, 05-Nov- 6391 334 333 01 The Landmark 6282 6284 15-0ct-01 Sunfield Enterprises 01-0ct-01 Sunfield Enterprises

Amended Decis ion CTA Case N os. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 20,000.00 1,818.18 13-Nov- 01 Starga te Steele rs, Inc. 6290 588 8,448.00 768.00 6305 1923 27-Sep-01 Simpson Phils. 6308 13153 89,569.80 8,142.71 6358 63530 19-0ct-01 Simon Ente rprises, Inc. 6359 63603 35,856.00 3,259.64 6360 63593 01-0ct-01 Serv-Well Drugsto re 6361 63647 258.96 23.54 6362 63638 06-0ct-01 Serv-Well Drugstore 6366 63591 746.20 67.84 6367 79029 14-0ct-01 Serv-Well Drugsto re 6383 57549 277.60 25.24 6384 57550 17-0ct-01 Serv-Well Drugstore 6413 26515 993.68 90.33 6437 89407 15-0ct-01 Serv-Well Drugstore 6440 89732 565.20 51.38 6452 102217 12-0ct-01 Serv-Well Dru gstore 6461 7761 2 1,374.68 124.97 6463 77422 23-0ct-01 Serv-Well Drugstore 6465 77983 480.20 43.65 6468 78260 30-0ct-01 Serv-Well Drugstore 6469 78261 11,928.25 1,084.39 06-Nov- Serv-Well Drugstore 6471 79063 TOYOTA Cebu City, Inc. 6472 79064 927.00 84.27 01 6473 78534 05-Nov- 6849 11907 41,050.00 3,731.82 01 05-0ct-01 Uni-Real Trad ing Corporation 4,080.00 370.80 15-Nov- Uni-Real Trading Corporation 13,500.00 1,227.27 01 11-Sep-01 Up-Town Industria l Sa les, Inc. 17,424.00 1,584.00 18-Sep-01 Williams Commercial Company Inc. 3,800.00 345.44 11-Sep -01 Williams Commercial Company Inc. 25,200.00 2,290.91 06-0ct-01 Willia ms Comme rcial Company Inc. 4,540.60 41 2.78 23-0ct-01 Williams Commercial Company Inc. 6,451.50 586.50 23-0ct-01 Willia ms Comme rcial Company Inc. 1,932.20 175.65 01-Dec-01 Willia ms Commercial Com pany Inc. 10,573.00 961.18 01-Dec-01 Willia ms Commercial Company Inc. 9,802.00 891.09 08-Nov- 01 Williams Commercial Compa ny Inc. 2,709.00 246.27 21-Sep-01 ISUZU 9,684.00 880.36 TOTAL Ph_�285,794.78 .- Supplier's Name Page no. in Inv oice Amount per Input VAT Exhibit "Y" N u mber Invoice Date 763.64 8,400.00 763.64 23-Jan-01 Alemar's Marketing 68 42669 8,400.00 28-Ja n-01 Alema r's Marketing 10,500.00 y954.55 08-Mar-01 Alemar's Bookstore 69 42693 10-Ja n-02 Hi-Tech Motor Parts 71 42873 143, 745, 37031

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 773, 1903 2,000.00 181.82 1,001.50 91.05 07-Jan-02 EBR Marketing Corporation 271 53002 1,980.00 180.00 156,648.00 14,240.73 04-Jan-02 EBR Marketing Corporation 275 23551 2,145.00 195.00 09-Jan-02 EBR Marketing Corporation 277 23598 9,480.00 861.82 284 24251 16,500.00 1,500.00 08-Mar-02 EBR Marketing Corporation 287 24020 682,000.00 62,000.00 291 24162 21,750.00 1,977.27 15-Feb-02 EBR Marketing Corpora tion 305,306 8290 65,475.00 5,952.23 308 2948 6,800.00 618.18 28-Feb-02 EBR Marketing Corporation 311,312 2736 13,380.00 1,216.36 313 11694 13,450.00 1,222.73 25-Jan-01 Ameresco Commercial 325,326 325 71,786.00 6,526.00 328,329 340 5,985.00 544.09 27-Feb-01 Associated Swedish 341 46067 66,500.00 6,045.45 23-Jan-01 Associated Swedish 80,720.00 7,338.18 31,504.76 2,864.07 23-Jan-02 Atlas Superflags 69,994.75 6,363.16 3-Jan-02 Metrowide Commodities 59.09 650.00 213.64 27-Feb-02 Metrowide Commodities 2,350.00 164.00 1,804.00 166.82 20-Mar-02 Siemens Inc. 1,835.00 62.73 154.55 21-Jan-02 Stellite Commercial 343,344 22454 690.00 190.91 1-Feb-02 Lenton Marketing, Inc. 564 40799 1,700.00 69.09 13-Feb-02 Lenton Marketing, Inc. 566 41008 2,100.00 65.45 18-Feb-02 Leyte Petite Galleria 579 70060 163.64 18-Feb-02 Leyte Petite Galleria 582 70062 760.00 7,981.82 2-Jan-02 El Burgos Real Auto Supply 628 98380 720.00 50.45 4-Feb-02 EBR Marketing Corporation 635 54845 1,800.00 267.57 7-Feb-02 EBR Marketing Corporation 637 23957 87,800.00 241.55 25-Jan-02 EBR Marketing Corporation 639 23830 555.00 472.11 07-Jan-02 EBR Marketing Corporation 652 52936 2,943.25 02-Jan-02 El Burgos Real Auto Supply 704 98402 2,657.00 r176.7 28-Jan-02 El-Burgos Real Auto Supply 101669 5,193.25 29-Jan-02 Hi-Tech Motor Parts 705, 1868 37720 1,944.45 24-Jan-02 El Burgos Real A uto Supply 706, 1904 101097 28-Feb-02 El Burgos Rea l Auto Supply 105675 04-Feb-02 Elasco International Corp. 712 10230 28-Jan-02 Goldwater Mart, Inc. 713 82084 11-Jan-02 Gaisano Ormoc 728 47424 30-Jan-02 Gaisano Ormoc 753 47747 780 784 27-Jan-02 Gaisano Ormoc 787 38825 07-Feb-02 Gaisano Ormoc 790 47845

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 14-Feb-02 Gaisa no Ormoc 791 48012 929.75 84.52 792 47945 2,014.75 183.16 13-Feb-02 Gaisa no Ormoc 793 4811 2 2,939.85 267.26 795 39391 5,505.00 500.45 20-Feb-02 Gaisa no Ormoc 11 26 189 3,000.00 272.73 11 48 17686 381,303.00 34,663.91 22-Feb-02 Gaisa no Ormoc 1150 17665 381,300.00 34,663.64 . 04-Feb-02 Globa l Power Equipment Ma rketing 1220 81768 1,373.65 124.88 25-Feb-02 Co r p. 1225 82139 1,025.30 93.21 25-Jan-02 Globa l Power Equipment Ma rketing 1227 169461 7,822.20 710.42 Corp. 1228 167500 10,010.90 910.08 Glo ba l Power Equipment Ma rketing 1229 169555 82.80 Corp. 1460 3340 910.80 188.18 1462 2431 2,070.00 190.91 26-Dec-01 Goldwater Ma rt, Inc. 1466 2405 2,100.00 994.55 07-Feb-02 Goldwater Ma rt, Inc. 1468 2468 10,940.00 954.55 07-Feb-02 Goldwater Mart, Inc. 1552 90636 10,500.00 103.18 1581 91942 1,135.00 210.00 26-Ja n-02 Gold water Mart, Inc. 1661 247180 2,310.00 1,090.00 1664 931956 12,000.00 855.65 26-Jan-02 Gold wa ter Mart, Inc. 1765 9,420.00 2,125.00 1786 41 23,375.00 5,768.18 09-Jan-02 Fastline Trading & Serv ices 1 788 11396 63,450.00 2,454.55 1790 11451 27,000.00 634.09 29-Jan-02 Fastline Trading & Services 1791 11772 6,975.00 2,425.35 1878 11 771 26,680.00 272.73 21-Jan-02 Fastline Trading & Services 1894 3383 3,000.00 159.09 1895 37995 1,750.00 203.18 20-Feb-02 Fastline Trad ing & Services 1896 37965 2,235.00 163.64 1897 37982 1,800.00 154.09 22-Jan-02 Uni-Real Trading Corporation 1898 38682 1,695.00 2367 38734 14.55 01-Ma r-02 Uni-Rea l Trad ing Corporation 2896 18968 160.00 8,520.40 2904 8584 93,724.40 1,363.60 11-Mar-02 Philippine SpringWater Resorces, Inc. 3162 11313 15,000.00 57644 25,520.00 -r2,320.00 18-Ja n-02 Philippine Spring Wa te r Resorces, Inc. 07-Feb-02 Ra nleaf Trading 23-jan-02 Richworld Electrical & Sales Co. Ltd . 29-Jan-02 Richworld Electrical & Sales Co. Ltd. 13-Mar-02 Richworld Electrical & Sales Co. Ltd. 13-Mar-02 Richworld Electrical & Sales Co. Ltd. 04-Mar-02 Hawk Trading 07-Jan-02 Hi-Tech Motor Parts 05-Feb-02 H i-Tech Motor Pa rts 06-Feb-02 H i-Tech Motor Parts 26-Feb-02 Hi-Tech Motor Pa rts 28-Feb-02 Hi-Tech Motor Pa rts 01-Mar-02 ITI Island Tradewinds (Phils.), Inc. 15-Feb-02 Wes Automation Corp. 27-Feb-02 NCH Philippines, Inc. 12-Feb-02 Serv-well Drugstore

Amended Decis ion CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 9,847.00 895.18 01-Mar-02 Serv-well Drugstore 3163 57645 7,751.75 704.70 3279 87635 1,325.00 1 20.45 24-Jan-02 Mom's Marketing 3400 2917 386,400.00 35,1 27.27 3447 79683 18-Feb-02 Systems Controls Instrumenta tions, Inc. 3449 80476 2,520.00 229.09 15-Jan-02 Willia ms Commercia l Company 3525 27-Feb-02 Incorporated 3694 338 3,960.00 360.00 Willia ms Commercial Company 3711 103026 Inco rporated 4039 3430 4362 571071 30-Jan-02 Sunfield Enterprises 4390 117728 8,064.00 733.09 4391 18235 12,985.20 1,180.44 08-Mar-02 Simon Enterprises, Inc. 18363 11-Mar-02 Southeast Tires Traders 17,600.00 1,600.00 12-Mar-02 Codilla's Petron Super Service Station 246.00 22.36 13-Mar-02 Cebu Atla ntic Ha rdware, Inc. 123,492.00 11,226.60 31-Jan-02 Cebu Progress Comme rcial 10,030.00 911 .82 23-Feb-02 Cebu Progress Commercial 22,680.00 2,061.81 TOTAL Ph� 291,795.47 �- Supplier's Name Page no. in Invoice Amount per Input VAT Exhibit "Y" Nurnbe Invoice Date 59.89 r 1,840.90 31-Mar-02 Ace Hardware Phils., Inc. 43 77168 658.75 86.36 11-Jul-02 Alema r's Marketing 106.36 20-Jun-02 ALS Ma rketi ng Enterprises 73 42950 20,250.00 06-Jun-02 3M Marble Hardware 42.27 27-Ma r-02 H i-Tech Motor Parts 79 66332 950.00 290.91 06-May-02 EBR Marketing Corporation 3,272.73 23-Apr-02 Ame resco Commercia l 138 51546 1,170.00 8,475.27 23-Apr-02 Ameresco Commercia l 1,482.20 15-Apr-02 Applied Technology 253, 1906 39626 520.00 9,665.00 15-May-02 Bently Nevada 220.23 14-Mar-02 Center fo r Leadership and Change 297 25144 3,200.00 8,140.91 25-May-02 FH Commercial, Inc. 5,040.00 16-Apr-02 FH Commercia l, Inc. 358 8364 36,000.00 2,673.63 14-May-02 Metrowide Commodities 618.00 30-May-02 Phil. Umbrella Factory 359 8365 93,228.00 125,209.08 08-Mar-02 Unison Computer System 01-Apr-02 Yek Yeu Merchand ising, Inc. 363 2005 16,304.20 r5,596.25 365 345 1 06,315.00 367 4346 2,422.50 371 14914 89,550.00 374 14707 55,440.00 383 362 29,410.00 385 71844 6,800.00 401 541 23 1,377,300.00 403 179038 61,560.00

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 04-Apr-02 Leyte Agri Corporation 573 186 1,956.50 177.86 02-May-02 Luz Pharmacy 594 108 664.00 60.31 09-Apr-02 Luz Pharmacy 595 101 896.50 12-Apr-02 EBR Marketing Corporation 656,807, 57154 9,861.50 80.91 28-May-02 EI-Burgos Rea l Auto Supply 1864 117008 890.00 88.18 04-May-02 EI-Burgos Rea l Auto Supply 707,2722 114023 970.00 140.91 10-Apr-02 Gaisano Ormoc 715 41259 463.64 22-May-02 Gaisa no Ormoc 797 41293 1,550.00 309.89 22-May-02 Gaisano Ormoc 798 41292 5,100.00 314.20 25-Ap_r-02 Gaisano Ormoc 799 41713 3,408.75 501.82 14-jun-02 Hi-Tech Motor Parts 800 41977 3,456.25 53.82 04-Mar-02 Ga isano Ormoc 811, 1909 39757 5,520.00 577.84 08-Mar-02 Gaisano Ormoc 1003 39768 905.45 27-Feb-02 Ga isano Ormoc 1004 36369 592.00 163.50 04-Mar-02 Ga isa no Ormoc 1005 39756 6,356.25 395.45 17-Apr-02 Ga isa no Ormoc 1006 41272 9,960.00 411.73 17-Apr-02 Gaisano Ormoc 1060 41271 1,798.50 681.59 10-May-02 Ga isano Ormoc 1061 42253 4,350.00 186.36 06-May-02 Gaisano Ormoc 1062 36495 4,529.00 562.50 06-May-02 Gaisano Ormoc 1068 36494 7,497.50 496.80 06-May-02 Gaisano Ormoc 1069 36496 2,050.00 875.14 06-May-02 Gaisano Ormoc 1070 36497 6,187.50 904.02 06-Ma}'-02 Gaisano Ormoc 1071 36498 5,464.75 604.48 06-May-02 Gaisano Ormoc 1072 36493 9,626.50 1,224.27 22-May-02 Global Commercial TradingCorporation l073 18010 9,944.25 34,663.91 23-Apr-02 Global Commercial Trading Corporation 1141 17892 6,649.25 34,663.91 25-Mar-02 Global Commercial Trading Corporation 1143 17859 13,468.80 5,509.02 25-Mar-02 Global Commercial Trading Corporation 1145 17858 381,303.00 34,663.91 08-Apr-02 Goldwater Mart, Inc. 1146 168444 381,303.00 1,327.82 19-Apr-02 Juvel Enterprises 1230 2193 60,601.20 1,340.91 22-May-02 Juvel Enterprises 1452 2214 381,303.00 5,409.09 22-May-02 Juvel Enterprises 1454 2212 14,606.00 5,409.09 22-May-02 Juvel Enterprises 1455 2213 14,750.00 5,409.09 03-May-02 Fastline Trading & Services 1456 3765 59,500.00 16-Apr-02 Fastline Trading & Services 1480 3447 59,500.00 y 1,414.55 1481 59,500.00 --- - - - - 15,560.00

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 22-Apr-02 Uni-Real Trading Corporation 1559 92770 1,725.00 156.82 25-Apr-02 Uni-Real Trading Corporation 9,600.00 872.73 25-May-02 Unisa Trades Enterprises, Inc. 1583 92641 45.45 20-May-02 United Bearing Industrial Corp. 500.00 118.18 02-Jun-02 United Bearing Industrial Corp. 1584 13140 1,300.00 6,538.16 11-Apr-02 Up-Town Industrial Sales, Inc. 71,920.00 15,113.60 14-May-02 Philippine Spring Water Resources, Inc. 1586 113025 166,250.00 166.54 14-May-02 Philippine Spring Water Resources, Inc. 1,832.01 981.00 03-Jun-02 Ran leaf Trading 1588 113839 10,800.00 545.00 30-Mar-02 Richworld Electrical & Sales Co. Ltd. 6,000.00 4,420.80 20-Mar-02 Richworld Electrical & Sales Co. Ltd. 1594 115662 48,628.80 1281 ..6 18-Mar-02 Richworld Electrical & Sales Co. Ltd. 14,100.00 1,084.09 19-Mar-02 Richworld Electrica l & Sales Co. Ltd. 1663 247382 11,925.00 1,089.09 13-Apr-02 Richworld Electrical & Sales Co. Ltd. 1680 247615 11,980.00 1,287.27 07-May-02 Richworld Electrical & Sales Co. Ltd. 14,160.00 1,568.19 27-May-02 Diacomm Enterprises 1767 43 17,250.05 136.18 26-Apr-02 DialecLTic Trading 1,498.00 4,124.18 21-May-02 Dialectric Trading 1793 11818 45,366.00 2,741.70 24-Jun-02 Hawk Trading 30,160.00 360.00 04-Jun-02 Hawk Trading 1794 11819 3,960.00 213.72 24-Apr-02 Hi-Tech Motor Parts 2,351.00 1,345.54 21-May-02 Ormoc Liberty Marketing, Inc. 1796 11884 14,801.00 145.45 04-Apr-02 lsuzu Mandaue 1,600.00 1,240.00 16-Apr-02 Isuz u Mandaue 1797 11885 13,640.00 767.27 19-Apr-02 IT! Isla nd Tradewi nds (Phils.), Inc. 8,440.00 1,458.18 07-Jun-02 ITllsland Tradewinds (Phils.), Inc. 1798 11988 16,040.00 5,609.09 22-May-02 Richworld Electrical & Sales Co. Ltd. 61,700.00 6,610.91 18-Jun-02 Richworld Electrical & Sales Co. Ltd. 1800 12098 72,720.00 627.27 08-May-02 Rich world Electrical & Sales Co. Ltd. 6,900.00 777.27 16-Mar-02 Mabuhay Vinyl Corporation 1810 165 8,550.00 5,454.54 03-Jun-02 Mabuhay Vinyl Corporation 60,000.00 7,669.96 20-Jun-02 Mindworks Computer Center 1818 2744 84,369.60 7,980.05 26-Apr-02 TEAM Systems Technology Compa ny 87,780.51 172.73 13-Jun-02 TEAM Systems Technology Company 1820 1567 1,900.00 2,056.09 22,617.00 1880 3530 1881 3532 1905 40326 2195 134489 2335 14870 2338 15054 2369 18973 2371 18979 2402 12213 2404 12394 2405 12143 2548 204092 2550 197356 2614,3268 8197 2782 1172 2785 1196

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 24-Jun-02 Techno Mech Industrial Corpora tion 2787 1264 147,161.00 13,378.27 2788 1266 22,730.00 2,066.36 24-Jun-02 Techno Mech Industrial Corporation 2885 21 015 2906 11518 2,634.00 239.45 27-Feb-02 Toyota Cebu City, Inc. 2923 16244 787,000.00 71,545.45 2987 100745 52,250.00 4,750.00 10-Apr-02 NCH Philippines, Inc. 3125 83 620,000.00 56,363.64 3213 2402 31,200.00 2,836.36 21-Mar-02 Ng Khai Develop ment Corporation 3452 81043 3454 81311 8,800.00 800.00 24-Ap_r-02 Yana Chemodities, Inc. 3527 343 900.00 81.82 3529 352 9,030.00 14-Jun-02 Samba rby Corpora tion 3547 6,300.00 820.91 11-Mar-02 3604 21 19,000.00 572.73 01-Apr-02 Memory's Koda k Developin Center 3605 67916 10,400.00 1,727.27 Williams Commercia l Company 3606 67918 5,590.00 945.45 16-A pr-02 Incorpora ted 3607 67868 508.18 Willia ms Commercia l Company 3608 67914 375.80 Incorpora ted 3609 67840 1,941.60 34.16 3610 57964 176.51 20-Mar-02 Sunfield Enterprises 3611 68277 246.00 3612 67945 763.20 22.36 03-Jun-02 Sunfield Enterp rises 3614 67936 1,072.60 69.38 3615 68293 431.40 97.51 02-Jun-02 Syne rgy Indu strial Supply 3696 68180 1,130.60 39.22 3697 103448 308.60 102.78 04-Apr-02 Serv-Well Drugstore 3699 103447 999.44 28.05 3713 2030 648.00 90.86 04-A pr-02 Serv-Well Drugstore 3714 2522 359.80 58.91 3715 2523 23,635.20 32.71 05-Apr-03 Serv-Well Drugstore 3719 2524 4,154.40 2,148.65 3720 1155 126,890.60 377.67 04-Apr-02 Serv-Well Drugstore 3850 1154 24,240.00 11,535.60 3857 587478 9,750.00 2,203.60 06-May-02 Serv-Well Drugstore 587486 9,750.00 886.35 5,850.00 886.35 07-Apr-02 Serv-Well Drugstore 8,910.00 531.80 277.00 810.00 10-Apr-02 Serv-Well Drugstore 25.18 07-Apr-02 Serv-Well Drugs tore 12-Apr-02 Serv-Well Drugstore 13-Ap r-02 Serv-Well Drugstore 29-Apr -02 Serv-Well Drugstore 20-Jun-02 Simon Enterprises, Inc. 20-J un-02 Simon Enterprises, Inc. 07-Jun-02 Simpson's Phils., Inc. 22-May-02 Southeast Tires Traders 22-May-02 Southeast Tires Traders 22-May-02 Southeast Tires Traders 03-Jun-02 Southeast Ti res Trad ers 03-Ju n-02 Southeast Tires Trad ers 04-Jun-02 Codillas Pe tron Super Service Station 05-Jun-02 Codillas Pe tron Super Service Sta tion

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 73.50 6.68 23-May-02 B & V Business Machines Sales & 4188 5061 750.00 68.18 23 -May -02 Services 4190 5060 B & V Business Machines Sales & 4364 121795 950.00 86.36 Services 4393 18500 4395 18597 20-J un-02 Cebu Atlantic Hard ware, Inc. 91,921.00 8,356.45 03-Apr-02 Cebu Progress Commercial 17,910.00 1,628.18 19-Apr-02 Cebu ProgrE!s.s_<::~ r11mercial 16,173.00 1,470.27 TOTAL Ph� 585,595.22 �- Supplier's Name Page Invoice Amount Input VAT no. in Number per Invoice Date Exhibit 236.36 uyu 368.18 963.64 08-J un-02 Alema rs Marke ting 46 43139 2,600.00 7,244.10 4,050.00 72.73 27-Aug-02 Alemars Ma rke ti ng 61 43356 10,600.00 93.64 79,687.55 61.36 13-Jul-02 Alema rs Marke ting 78 43235 110.00 18-Ju l-02 800.00 24,509.09 30-Jul-01 American Packing Industries (Phils.) 85,86 32319/323 1,030.00 80,181.20 Corp. 20 24,509.09 108,674, 675.00 24,509.09 EBR Marketing Corporation 683 60948 163.64 268, 154.55 07-Sep-02 El Burgos Real Auto Supply 1900 129578 5,936.40 269, 3,951.36 07-Sep-02 Hi-Tech Motor Parts 1899 44790 7,556.82 859.09 22-Jul-02 EBR Ma rketing Corpora tion 299 24911 1,210.00 17,272.72 108.00 11-Jul-02 Allotrope Ind ustrial Sales Corp. 41 0 858 269,600.00 1,954.50 1,954.50 19-Aug-02 Ameresco Commercial 41 2 8465 882,000.00 ~r 108.00 04-Jun-02 Ameresco Commercial 414 8407 269,600.00 04-Jun-02 Ameresco Commercial 415 8406 269,600.00 21-Jun-02 Center for Leadership and Cha rge 418 4556 1,800.00 21-Jun-02 Center for Leadership and Cha rge 420 4553 1,700.00 30-Jul-02 Mul tipal Corpora tion 439 2127 65,300.40 05-Jul-02 SAE Products Ma rketing Corporation 447 10386 43,466.36 02-Sep-02 SCL Worldnet Inc. 452 707 83,125.00 08-Aug-02 Unison Comp uter System 459 55484 9,450.00 09-J ul-02 Unison Computer System 461 55179 190,000.00 24-May- Libsales Industria l Pa rts & Gen. Mercha ndising 585 1199 1,188.00 02 Libsales Industrial Parts & Gen. Merchand ising 586 975 21,500.00 09-Jul-02 Libsa les Industrial Pa rts & Gen. Mercha nd ising 587 977 21,500.00 09-Jul-02 Libsales Ind ustrial Parts & Gen. 24-May- Merchandisin g 588 1198 1,188.00 02

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 09-J ul-02 Libsales Ind ustrial Pa rts & Gen. 589 976 21,500.00 1,954.50 24-May- Me rcha ndi s ing 590 1197 1,188.00 108.00 Li bsales Ind ustrial Pa rts & Gen. 592 14 103,360.00 02 Mer cha n d is ing 597 128 9,738.80 9,396.36 Libsales Industria l Pa rts & Gen. 598 130 26,707.20 885.35 17-Aug-02 Me r ch a n d i s i n g 670 60770 716 129235 931.00 2,427.93 16-A ug-02 Luz Pharmacy 717 129964 850.00 84.64 732 99 1,030.00 77.27 30-Aug-02 Luz Pha rmacy 1025 47596 197,100.00 93.64 1025 47595 1,766.25 17-Jul-02 EBR Marketing Corpora tion 1026 48970 5,422.50 17,918.18 1027 47599 578.00 160.57 04-Sep-02 El Burgos Real Auto Supply 1028 48972 3,061.00 492.95 1030 46442 8,334.00 52.55 10-Sep-02 El Burgos Real Auto Supply 1031 46441 107.75 278.27 1032 47588 2,191.75 757.64 29-Jul-02 Elros Trading 1033 46440 125.00 9.80 1039 46436 3,568.75 199.25 20-Aug-02 Ga isano Ormoc 1041 46435 3,647.50 11.36 1043 45036 7,731.25 324.43 20-Aug-02 Ga isano Ormoc 1044 45037 1,045.00 331.59 1045 46402 1,195.50 702.84 26-Aug-02 Ga isano Ormoc 1046 46403 1,250.00 95.00 1047 46401 528.00 108.68 20-Au g-02 Ga isano Ormoc 1134 18185 6,732.50 113.64 1136 18160 381,303.00 48.00 26-Aug-02 Gaisano Ormoc 1138 18030 381,303.00 612.05 1139 18031 157,393.50 29-Jul-02 Gaisano Ormoc 1168 8970 381,303.00 � 1472 3796 73,262.40 29-Jul-02 Ga isano O rmoc 14,225.00 34,663.91 28,250.00 34,663.91 19-Aug-02 Gaisano Ormoc 22,800.00 14,308.50 34,663.91 29-Ju l-02 Ga isano Ormoc 6,660.22 28-Jul-02 Ga isano O rmoc 1,293.18 2,568.18 28-Jul-02 Ga isano Ormoc 2,072.73 15-Jul-02 Ga isano Ormoc I 03-Jul-02 Gaisano Ormoc 13-Jul-02 Gaisano Onnoc 13-Jul-02 Gaisa no Ormoc 13-Ju l-02 Gaisano Ormoc 24-A u g-02 Global Commercia l Trading 24-Jul-02 Corporation 25-Ju n -02 Globa l Commercia l Trading 25-Jun-02 Corpora tion Globa l Commercia l Trading Corpora tion Global Commercia l Trading Corporation 17-Sep-02 Gendiesel Phili ppines, Inc. 10-Ju l-02 Fastline Trad ing & Services 10-Jul-02 Fastline Trading & Services 1473 3795 05-Jul-02 Fastline Trading & Services 1474 3551 29-J ul-02 Fastline Trading & Services 1476 3615

Amended Decision CIA Case Nos. 6790 & 6838 (CIA EB Case N o. 282)(G.R. No. 181276) 25-Jul-02 Fastline T ra ding & Services 1477 3611 8,650.00 786.36 25-Jul-02 Fastline T ra ding & Services 1478 3610 3,808.00 346.18 07-Aug-02 Fastline T ra ding & Services 1485 3629 6,875.00 625.00 07-Aug-02 Fastline T ra d ing & Services 1491 3626 17-Aug-02 Fastline T ra ding & Services 1492 3638 810.00 73.64 17-Aug-02 Fastline Trading & Services 1494 3636 18,777.50 1,707.05 06-Sep -02 ULB Internationa l Trad ing Corp. 1533, 6484 27,500.00 2,500.00 16-Sep-02 UN Hardware & Auto Supply 3049 10525 3,139.00 16-Sep-02 UN Hardware & Au to Sup ply 1536 10524 285.36 28-Jun-02 Uni-Rea l Trading Corp. 1539 93636 700.00 63.64 08-Jul-02 Uni-Rea l Trading Corpora tion 1556 93727 1,908.00 173.45 22-Jul-02 Uni-Real Trad ing Co rpora tion 1562 93859 1,200.00 109.09 02-Jul-02 Uni-Rea l Trading Corporation 1564 93644 1,500.00 136.36 1 02-Jul-02 Uni-Rea l Trading Corporation 1566 93643 14,652.00 1,332.oo I 02-Jul-02 Uni-Rea l Trading Corporation 1567 93645 29,984.60 2,725.87 09-Aug-02 Uni-Rea l Trading Corpora tion 1568 94067 41 ,511.57 3,773.78 07-Aug-02 Uni-Rea l Trading Corpora tion 1569 94041 45,208.05 4,109.82 19-Se p-02 Uni-Rea l Trading Corporatio n 1571 94690 4,567.00 415.18 19-Jun-02 Up-Tow n Indus tria l Sales, Inc. 1573 120426 16,330.00 1,484.55 22-Jun-02 Up-Town Ind ustria l Sales, Inc. 1596 120611 5,91 7.50 537.95 24-Jun-02 Up -Tow n Ind ustria l Sales, Inc. 1597 120658 4,875.00 443.18 22-J un-02 Up-Town Indus tria l Sales, Inc. 1598 12061 2 8,250.00 750.00 15-Aug-02 Perri Ca rpets Enterprises 1600 16,080.00 1,461.81 04-Sep-02 Pe rri Ca rpe ts Enterprises 1657 38 34.46 14-Jun-02 Phili ppine Spring Water Resources, Inc. 1659 39 379.01 4,560.45 02-Jul-02 Phil ippine Spring Water Resources, Inc. 1 667 247496 50,164.98 1,090.91 20-Aug-02 Phili ppine Spring Water Resources, Inc. 1669 248520 12,000.00 1,090.91 08-Ju l-02 Pryce Gases, Inc. 1671 248674 12,000.00 545.45 26-Aug-02 Ra nlea f Trad ing 1748 5259 877.45 04-Sep-02 Ranleaf Tradin g 1769 46 6,000.00 1,634.55 03-Jul-02 Rich world Electrical & Sales Co. Ltd. 1770 47 9,660.00 640.91 23-Ju l-02 Diacomm Ente rprises 1784 12493 18,050.00 17,125.00 04-Sep-02 Diacomm Ente rprises 1812 168 7,050.00 600.00 1814 174 188,375.00 259.09 -------�� 6,600.00 1 2,090.90 2,850.00 133,000.00 / 1,215.64 13,372.00

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 29-Jul-02 Dialectric T rading 1822 1601 3,750.00 340.91 1883 3550 13,500.00 1,227.27 04-Jul-02 Hawk Trading 1885 3570 39,360.00 3,578.18 1887 3612 4,700.00 23-Jul-02 Hawk Trading 1889 3673 14,875.80 427.27 1902 18754 1,352.35 19-Aug-02 Hawk Trading 2001 120659 850.00 2003 117874 758.01 77.27 20-Sep-02 Hawk Trading 2004 121400 45,811.95 68.91 2005 121535 9,840.01 4,164.72 14-Sep-02 Hi-Tech Motor Parts 2006 119448 12,030.00 894.55 2007 120499 16,570.00 1,093.64 24-Jun-02 Up-Town Industrial Sales, Inc. 2009 122184 35,540.07 1,506.36 13-May- Up-Town Industrial Sales, Inc. 2010 122333 3,783.56 3,230.92 2011 121707 21,120.00 343.96 02 2013 1 23094 44,779.79 1,920.00 2015 1 24108 27,674.91 4,070.10 03-Jul-02 Up-Town Industrial Sales, Inc. 201 5 125577 24,969.85 2,515.90 2197 1 3699 35,556.00 2,269.99 05-Jul-02 Up-Town Industrial Sa les, Inc. 2198 13686 900.00 3,232.36 2200 13741 4,704.00 81.82 05-Jun-02 Up-Town Indush�ia l Sales, Inc. 2373 18980 14,180.00 427.64 2407 12638 5,199.00 1,289.09 21-Jun-02 Up-Town Indus tria l Sales, Inc. 2409 12615 271,500.00 472.64 2410 12612 14,160.00 24,681 .82 17-Jul-02 Up-Tow n Industrial Sales, Inc. 2411 12647 11,980.00 1, 287 .27 2413 12619 505,478.50 1,089.09 18-Jul-02 Up-Town Industrial Sa les, Inc. 2414 12655 16,680.00 45,952.59 2416 1 2948 19,175.00 1,516.36 08-Jul-02 Up-Town Industrial Sa les, Inc. 2432 12351 33,500.00 1,743.18 2434 12099 2,850.00 3,045.45 31-Jul-02 Up-Town Industrial Sa les, Inc. 2602 13840 1,345.00 259.09 2609 93842 7,548.00 109.09 14-Aug-02 Up-Town Industrial Sales, Inc. 2774 3266 3,025.00 686.18 04-Sep-02 Up-Town Industrial Sales, Inc. r274.95 26-Jul-02 Ormoc Liberty Marketing, Inc. 25-Jul-02 Ormoc Libe rty Marketing, Inc. 06-Aug-02 Ormoc Liberty Marketing, Inc. 07-Jun-02 ITI Island Tradewinds (Phils.), Inc. 12-Jul-02 Richworld Electrica l & Sales Co. Ltd. 23-Jul-02 Richworld Electrical & Sales Co. Ltd. 22-Jul-02 Richworld Electrica l & Sales Co. Ltd. 12-Jul-02 Richworld Electrical & Sa les Co. Ltd. 11-Ju l-02 Richworld Electr ical & Sa les Co. Ltd. 17-Jul-02 Richw orld Electrical & Sales Co. Ltd. 06-Sep-02 Richworld Electrica l & Sa les Co. Ltd. 18-Jun-02 Richworld Electrical & Sales Co. Ltd. 07-May- Richworld Electrical & Sales Co. Ltd. 02 29-Aug-02 Ormoc Liberty Marke ting, Inc. Ormoc Me rcury Hardwa re & Allied 09-Aug-02 Services, Inc. 15-Aug-02 Tacloban Gleen Ma rketing, Inc.

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 15-Aug-02 Tacloban Gleen Marketing, Inc. 2775 3265 5,428.00 493.45 2777 3229 5,428.00 493.45 12-Sep-02 Tacloban Gleen Marketing, Inc. 2790 1272 3,550.00 322.73 2894 243 19,500.00 1,772.70 23-Aug-02 Techno Mech Industrial Corporation 2900 17791 31,632.00 2,875.64 2926 17612 37,559.00 3,414.45 12-Aug-02 WellStuff Traders 2989 105728 51,550.00 4,686.36 2990 103738 12,100.00 1,100.00 03-Sep-02 New Datche Philippine Traders Corp. 2991 103691 3,300.00 300.00 2993 105817 5,500.00 500.00 10-J ul-02 Ng Khai Development Corporation 3140 15392 22,500.00 2,045.00 3270 5770 119,655.50 10,877.77 19-Aug-02 Yana Chemodities, Inc. 3272 6094 1,550.00 140.91 3274 3568 2,400.00 218.18 17-Jun-02 Yana Chemodities, Inc. 3292 837 27,450.00 2,495.45 3293 836 12,500.00 1,136.36 17-Jun-02 Yana Chemodities, Inc. 3295 935 42,970.00 3,906.36 3451 82987 5,700.00 517.92 29-Aug-02 Yana Chemodities, Inc. 3457 83054 13,449.00 1,222.64 3459 83592 6,575.00 597.73 17-Jul-02 Sellchem Corporation 3460 83591 3,200.00 290.91 3462 84147 14,162.00 1,287.45 10-Jul-02 Mind works Computer Center 3463 83812 2,388.00 217.09 3464 83811 3,107.00 282.45 26-Aug-02 Mindworks Computer Center 3484 79903 1,920.00 174.55 3486 81376 2,550.00 231.82 04-Sep-02 Mitech 3495 266192 1,429.00 129.91 3496 265204 31,300.91 2,845.53 24-Jul-02 MZJT Marketing 3531 357 19,627.36 1,784.31 3532 361 9,100.00 827.27 24-Jul-02 MZJT Marketing 3534 369 16,849.60 1,531.78 3536 374 20,850.00 1,895.40 23-Aug-02 MZJT Marketing 3537 375 21,350.00 1,940.91 16-Jul-02 Williams Commercial Company 11,800.00 18-Jul-02 Incorporated ( / 1,072.70 16-Aug-02 Williams Commercial Company 16-Aug-02 Incorporated 14-Sep-02 Williams Commercial Company 29-Aug-02 Incorporated 29-Aug-02 Williams Commercial Company 24-Jan-02 Incorporated 18-A pr-02 Williams Commercial Company Incorporated Wi lliams Comme rcial Company Incorporated Williams Commercial Company Incorporated Williams Commercial Company Incorporated Wi lliams Commercial Company Incorporated 22-Jul-02 Yutek Hardware 20-Aug-02 Yutek Hardware 02-Jul-02 Sunfield Ente rprises 13-Jul-02 Sunfield Enterprises 21-Aug-02 Sunfield Enterprises 23-Aug-02 Sunfield Enterprises 2_4_-_Ailg-02 Sunfield Enterprises

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 23-Aug-02 Sunfield Enterprises 3539 373 1 2,175. 00 1,106.81 3549 28 23-Jul-02 Synergy Industria l Supply 3550 29 56,025.00 5,093.20 3643 68098 23-Jul-02 Syne rgy Industria l Supply 3647 6811 2 38,466.65 3,496.98 17-May- Serv-Well Dru gstore 3648 58484 Serv-Well Drugs tore 3657 68188 444.00 40.36 02 3658 68045 03-May- 3660 58277 774.24 70.39 3670 58356 02 3681 68000 3682 68044 19-Jun-02 Serv-Well Drugstore 3683 58301 743.12 67.56 02-May- Serv-Well Dru gstore 3685 57924 Serv-Well Drugstore 3688 58743 239.80 21.80 02 3722 3235 23-May- 3915 593259 431.40 39.22 3941 9928 02 3945 9955 03-Jul-02 Serv-Well Drugs tore 899.36 81 .76 19-Jun-02 Serv-Well Dru gs tore 345.00 31.36 18-Jun-02 Serv-Well Drugs tore 336.00 30.55 22-May- Serv-Well Drugstore Serv-Well Drugs tore 648.00 58.91 02 21-May- 260.80 23.71 02 18-J ul-02 Serv-Well Drugs tore 965.00 87.73 21-Aug-02 Serv-Well Drugs tore 8,144.50 740.41 16-Aug-02 Southeast T ires Traders 7,800.00 709.08 19-Ju n-02 Codillas Petron Super Service Station 74.75 6.80 20-Dec-02 Colours Foto Shop 31,421.25 2,856.48 25-Nov-02 CUll Internationa l Corp. 8,676.00 788.73 TOTAL Ph� 620,835.01 ' �- Date Supplier's Name Page no. Invoice Amount Input VAT in Number per Invoice 51.82 ! Exhibit 5,000.00 "Y" 3,251.45 2,272.00 09-0ct-02 El Burgos Real Auto Su pply 250,726 133586 570.00 2,272.00 3,935.10 13-Nov- 1,222.73 02 Aspen Industrial 464 151 20 55,000.00 954.55 785.45 02-0c t-02 Data Computer Fo rms, Inc. 470 38166 35,766.00 I~ 254.55 14-0c t-02 Irvil Ads Marketing 479 625 25,000.00 21-Nov- Irv il Ads Marketing Justino Corporation 477 649 25,000.00 02 Metrowide Commodities 11-Nov- 481 105544 43,286.25 02 485 382 13,450.00 05-Aug- 02 30-Sep-02 Meh�owide Com modities 486 399 10,500.00 11-Nov- 02 Philbag Ind ustria l 489 11917 8,640.00 14-0ct-02 Ste llite Commercia l 503 23062 2,800.00

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 28-0ct-02 Unison Computer System 507 56284 162,900.00 14,809.08 509 36,189.04 04-0ct-02 United Bearing 554 180550 398,080.00 23-Nov- King's Bargain Center 599 199.59 Luz Pharmacy 611 116803 2,195.50 840.00 02 613 218.18 12-Dec- 614 144 9,240.00 1,024.73 616 1,320.45 02 618 1,763.64 621 2,938.55 10-0ct-02 EBR Marketing Corporation 622 65401 2,400.00 3,818.18 626 181.82 19-Sep-02 EBR Ma rketing Corporation 627 26453 11,272.00 55.45 695 86.36 24-Sep-02 EBR Marketing Corporation 696 26509 14,525.00 231 .82 697 51 .82 30-Aug- 700 200.00 708 272.73 02 EBR Marketing Corporation 709 26276 19,400.00 187.27 710 77.27 05-0ct-02 EBR Marketing Corporation 718 26603 32,324.00 227.27 16-0ct-02 EBR Marketing Corporation 719 26696 42,000.00 200.00 06-Dec- 720 90.91 EBR Ma rketing Corporation 721 68660 2,000.00 18.18 02 722 154.55 12-Dec- EBR Marketing CorQOration 723 68766 610.00 174.55 725 172.73 02 734 1079 6.82 09-0ct-02 EBR Marketing Corporation 1102 65813 950.00 3,613.60 26-Nov- EBR Marketing Corporation 1110 EBR Marketing Corporation 1111 28567 2,550.00 722.50 02 EBR Marketing Corporation 1112 13,646.95 06-Dec- El Burgos Rea l Auto Supply 1113 68645 570.00 277.27 02 68845 2,200.00 346.45 12-Dec- 118.14 137794 3,000.00 02 r219.91 11-Nov- 02 23-0ct-02 El Burgos Real Auto Supply 135338 2,060.00 23-0ct-02 El Burgos Real Auto Supply 135341 850.00 23-0ct-02 El Burgos Real Auto Supply 135340 2,500.00 30-Sep-02 El Burgos Real Auto Supply 132331 2,200.00 27-0ct-02 El Burgos Real Auto Supply 135892 1,000.00 25-0ct-02 El Burgos Real Auto Supply 135620 200.00 24-0ct-02 El Burgos Real Auto Supply 135486 1,700.00 09-Dec- El Burgos Real Auto Supply El Burgos Real Auto Supply 141554 1,920.00 02 09-Dec- 141555 1,900.00 02 10-0ct-02 El Burgos Real Auto Supply 133698 75.00 10-0ct-02 Elros Trading 117 39,750.00 22-0ct-02 Gaisano Ormoc 48335 7,947.50 18-Dec- 02 Gaisano Onnoc 48407 150,116.40 21-0ct-02 Gaisano Ormoc 48334 3,050.00 21-0ct-02 Gaisano Ormoc 48333 3,811.00 21-0ct-02 Gaisano Ormoc 48329 1,299.50 21-0ct-02 Gaisano Ormoc 48328 ... . 2,419.00 - --- - --

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 21-0ct-02 Ga isa no Ormoc 1114 48332 2,668.75 242.61 1115 48350 827.50 75.23 24-0ct-02 Ga isano Onnoc 1117 48454 369.00 33.55 1118 48336 217.95 24-0ct-02 Ga isano Onnoc 1119 48348 2,397.50 520.11 11 29 18431 5,721.25 35,031.14 22-0ct-02 Ga isa no Ormoc 1131 18408 385,342.50 34,573.91 1132 18410 380,313.00 8,045.10 24-0ct-02 Ga isa no Ormoc 1498 3382 88,496.10 195.91 1500 3388 2,155.00 654.55 23-0ct-02 Globa l Co mmercial Trading Corporation 1501 3384 7,200.00 2,442.00 1502 3383 26,862.00 338.18 25-Sep-02 Globa l Commercial Trading Corporation 1504 3385 3,720.00 277.45 1506 3394 3,052.00 109.64 25-Sep-02 Global Commercia l Trading Co rporation 1508 3398 1,206.00 90.91 1509 3369 1,000.00 606.82 21-0ct-02 Fastline Trading & Services 1511 3374 6,675.00 1,041.09 24-0ct-02 Fastline Trading & Services 1513 3956 11,452.00 1,036.36 1514 3958 11,400.00 1,127.18 21-0ct-02 FastJine Trading & Services 1540 10919 12,399.00 200.00 1575 95214 2,200.00 629.50 21-0ct-02 Fastline Trading & Services 1576 95213 6,924.50 955.45 1578 95675 10,510.00 598.18 21-0ct-02 Fastline Trading & Services 1579 95671 6,580.00 452.27 11-Nov- Fastline Trading & Services 1673 248767 4,975.00 545.45 Fastline Trading & Services 1675 248792 6,000.00 1,854.55 02 1676 248775 20,400.00 868.86 14-Nov- 1678 251265 9,600.00 1,363.64 1772 15,000.00 1,500.00 02 1816 49 16,500.00 2,913.64 2018 1478 32,050.00 1,548.00 16-0ct-02 Fastline Trading & Services 2020 127463 17,032.00 420.00 2191 1 28895 4,620.00 1 22.73 16-0ct-02 Fastline Trading & Services 2341 171736 1,350.00 28-Nov- Fastline Trading & Services 15719 6,590.00 ?J 599.0 Fastline Trading & Services 02 28-Nov- 02 10-0ct-02 UN Hardware & Auto Supply 22-0ct-02 Uni-Real Trading Corpora tion 22-0ct-02 Uni-Rea l Trading Co rporation 11-Nov- Uni-Real Trading Corpora tion Uni-Real Trading Corpora tion 02 11-Nov- 02 17-Sep-02 Philippine Spring Wa ter Resources, Inc. 24-Sep-02 Philippine S_�ring Wa ter Resources, Inc. 18-Sep-02 Philip pine Spring Wa ter Resources, Inc. 27-Nov- 02 Philippin e Spring Wa ter Resources, Inc. 21-0ct-02 Ranleaf Trading 26-Sep-02 Diacomm Enterprises 01-0ct-02 Up-Town Industrial Sa les, Inc. 23-0ct-02 Up-Town Industria l Sales, Inc. 28-Sep-02 Ormoc Lantern Supply & Hardware 31-May- 02 lsuzu Mandaue

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 27-Jul-02 lsuzu Mandaue 2342 16526 4,099.50 372.68 2343 16483 1,820.00 165.45 25-Jul-02 lsuzu Manda ue 2344 16516 5,760.00 523.64 2345 16515 20,068.20 1,824.38 27-J ul-02 lsuzu Manda ue 2346 16514 13,302.00 1,209.27 2347 3538 14,200.00 1,290.91 27-J ul-02 Isuzu Mandaue 2351 16531 4,221.00 383.73 2352 16535 5,791.50 526.50 27-Jul-02 Isuz u Mandaue 2353 3855 10,800.00 981.82 2354 16412 13,390.00 1,217.27 25-Jul-02 lsuzu Manda ue 2355 16411 2356 15594 230.00 20.91 27-Jul-02 lsuz u Mandaue 2357 16414 5,650.00 513.64 2358 16413 2,565.00 233.18 29-Jul-02 lsuz u Mandaue 2359 15522 1,885.00 171.36 2360 15515 26-Jul-02 lsuz u Mandaue 2361 15703 631.00 57.36 22-Jul-02 Isuzu Mandaue 2419 13106 6,602.50 600.23 2421 13119 22-Ju l-02 lsuz u Mandaue 2422 10927 610.00 55.45 24-May- lsuzu Manda ue 2424 13254 11,580.00 1,052.73 2426 13374 64,750.00 5,886.35 02 2436 13026 45,500.00 4,136.00 2439 4112 91,000.00 8,272.00 22-J ul-02 Isuzu Mandaue 2552 198474 2553 198763 4,900.00 445.45 22-Jul-02 Isuzu Mandaue 2604 13962 2,733.00 248.45 20-May- lsuzu Mandaue 2611 94494 11,348.00 1,031.64 lsuzu Mandaue 2779 3758 86,400.00 7,854.55 02 Isuzu Manda ue 2927 18713 85,176.00 7,743.27 20-May- 2928 18722 73.86 2929 18957 812.50 4,406.82 02 2930 19014 48,475.00 2,619.18 30-May- 2931 18956 28,811.00 638.18 7,020.00 425.45 02 811.82 4,680.00 390.45 02-0ct-02 Richworld Electrica l & Sales Co. Ltd. 8,930.00 4,295.00 ~ 1,202 ~- 15-0ct-02 Richworld Electrica l & Sales Co. Ltd. 13,225.00 30-Sep-02 Richworld Electrica l & Sales Co. Ltd. 05-Nov- Richworld Electrical & Sales Co. Ltd. Richworld Electrica l & Sales Co. Ltd. 02 22-Nov- 02 01-0ct-02 Richworld Electrica l & Sales Co. Ltd. 23-0ct-02 RL Applia nce, Inc. 10-0ct-02 Mabuhay Vinyl Corpora tion 13-Nov- 02 Mabuhay Vinyl Corpora tion 21-0ct-02 O nnoc Liberty Marketing, Inc. O rmoc Mercu ry Ha rd ware & Allied Services, 03-Sep-02 Inc. 15-Nov- Tacloban Gleen Marketing, Inc. 02 07-0ct-02 Ng Khai Development Corporation 07-0ct-02 Ng Khai Development Corporation 23-0ct-02 Ng Khai Development Corporation 28-0ct-02 Ng Kha i Development Corporation 23-0ct-02 Ng Khai Development Corporation

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. N o. 181276) 03-0 ct-02 Yana Chemod ities, Inc. 2995 106193 50,350.00 4,577.27 3243 23789 19-Nov- 3276 3578 3297 1002 02 Mercury Drug Corpora tion 3330 10170 1,320.00 1 20 .00 3466 83336 30-0ct-02 Mitech 3468 84302 27,450.00 2,495.45 3469 84341 30-Sep-02 MZJT Ma rketing 3472 85154 5,440.00 494.55 3474 84829 17-0ct-02 Central Quality Applia nce, Inc. 3475 85165 2,295.00 208.64 3476 84821 02-Aug- 3477 84840 3478 84831 02 Willia ms Com mercial Com pany Incorporated 3479 84820 6,213.50 564.86 3480 85171 23-Sep-02 Willia ms Commercial Company Incorporated 3481 85166 4,550.40 413.67 3482 85528 24-Sep-02 Wi llia ms Commercial Company Incorporated 3541 386 9,757.50 887.05 07- N ov- 3545 381 Williams Commercial Company Incorporated 3674, 80002 7,190.00 653.64 _I 02 Wi lliams Commercial Company Incorporated 3690 2363 4,045.00 367.73 18-0ct-02 3701 2227 08-Nov- Wi lliams Commercial Compan y Incorporated 3702 1836 780.00 70.91 i 3724 02 3958 48 6872 15642 18-0ct-02 Will ia ms Comme rcia l Company Incorporated 1,526.40 138.76 19-0ct-02 Williams Commercial Company Incorpora ted 440.00 4o.oo I 18-0ct-02 Will iams Co mmercial Company Incorpora ted 14,335.00 1 ,303 .18 19-0 ct-02 Williams Commercial Com pany Incorporated 13,971.00 1,270.09 08-Nov- Willia ms Com mercial Com pa ny Incorporated Will iams Co mmercial Company Incorpora ted 3,322.00 302.00 02 Williams Commercial Company Incorporated 08-Nov- 780.00 70.91 02 3,000.00 272.73 26-Nov- 02 05-0ct-02 Sunfield Enterprises 18,650.00 1 ,695 .45 18-Sep-02 Sunfield Enterprises 1,450.00 131.82 02-0ct-02 Serv-Well Drugstore 46,200.00 4,200.00 ! 05-Dec- 02 Simpson's Phils., Inc. 69,213.04 6,292.09 01-0 ct-02 Simpson's Phils., Inc. 23,070.96 2,097.36 02-0 ct-02 Southeast Tires Traders 7,720.00 701.82 04-0ct-02 C hrisan Traders 2,200.00 200.00 03-0ct-02 FH Com me rcial 1,425.00 129.55 TOTAL ~ Php 292,772.30 Domestic Purchases of Services fo r the period f rom October 1, 2001 to December 31, 2002 �- Page no. in Official Amount per Exhibit "Y" Receipt OR Date Supplier's Name Numbe Input VAT

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) r 11-Jan-02 Ormoc Villa Hotel 2640 3551 26,645.02 I 28-Sep-01 Asmaputi Construction & Eng'g 4205 7 619,341.43 22-0ct-02 Services 4207 8 392,537.78 2,422.27 Asmaputi Construction & Eng'g 4211 56,303.77 Services 4213 327625 385.00 35,685.25 4223 327629 776.73 19-0ct-02 Aboitiz One, Inc. 4225 71973 872.35 35.00 4227 71976 2,522.10 69.70 22-0ct-02 Aboitiz One, Inc. 4229 327767 1,219.35 78.40 4238,5679 327612 4,018.00 232.62 30-0ct-02 Aboitiz One, Inc. 4239,6254, 1835 1,799.99 112.00 6783,6783 1,963.62 371.13 19-Nov-02 Aboitiz One, Inc. 4264 2480 43,740.00 163.64 4267 114 4,860.00 178.51 18-Dec-01 Aboitiz One, Inc. 4271 120 10,856.40 3,976.36 4289 122 719.99 441.82 I 05-0ct-01 Aboitiz O ne, Inc. 4290,5449 7401 773.00 11-0ct-01 American Chilis Gri ll & Bar 4297 4302 129,452.13 ! 18-Nov-01 Restaurant 5103 232 266,563.17 5105 192 160,771.16 986.95 America n Chilis Grill & Bar 5107 503 29,618.13 65.45 Restaurant 5109 365 17,863.47 70.27 5111 370 218,080.01 11,768.38 09-Nov-01 Build & Design Ente rprisees 5113 373 2,761.00 24,233.02 5114 11898 24,340.00 14,615.56 07-Dec-01 Build & Design Enterprisees 5120 12232 2,070.00 2,692.56 5122 11849 3,602.00 1,623.95 21-Dec-01 Build & Design Ente rprisees 5126 12008 9,446.56 19,825.46 5397,6426 12144 1,450.00 251.00 19-0ct-01 Casablanca Foods, Inc. 5522 6251 100,396.22 2,212.73 5576,5590, 9874 50,000.00 188.18 20-0ct-01 Dusit T hani Food Corporation 5725,6303 2150 44,567.08 327.45 Cebu Engineering & Industrial 89,468.18 858.78 5642 111 131.82 13-Dec-01 Ventu res 5644 112 8,740.40 4,545.45 19-Nov-01 CFM-Yl Ventu res, Inc. v 4,051.55 03-Dec-01 CFM-Yl Ventu res, Inc. ~133.47 10-Dec-01 CFM-Yl Ventu res, Inc. 14-Dec-01 CFM- Yl Ventures, Inc. 21-Dec-02 CFM-YI Ventures, Inc. 14-0ct-01 Chi to's Chow Bar & Restaurant 16-Dec-01 Chito's Chow Bar & Restaura nt 19-0ct-02 Chito's Chow Bar & Restau ra nt 29-0ct-02 Chito's Chow Bar & Restaurant 28-Dec-01 Chito's Chow Bar & Restaurant 22-Sep-01 Trigs Food Corporation Jollibee 27-Nov-01 Ormoc Ameresco Commercial and Industrial Co., Inc. 12-0ct-01 Slabadu Cafe Incorporated 12-0ct-01 Global Power Equipment 22-Dec-02 Marketing Corp. Global Power Equipment Marketing Corp.

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) Globa l Power Equipment 5646 116 19,844.71 I 26-Nov-02 Marketing Corp. 5671 23012 1,108.70 5676 22909 1,876.61 1,804.06 06-Nov-01 Global Restaurant Concepts, Inc. 5680 1595626 5691 1595624 19,020.61 i 10-0ct-01 Globa l Restaurant Concepts, Inc. 5693 1595625 12,909.73 5714 1595621 13,026.49 100.79 I 21-Dec-01 Globe Telecom, Inc. 5749 18,328.15 170.15 5751 215 83,830.58 1,721.51 21-Dec-01 Globe Telecom, Inc. 5753 218 50,658.87 5756 219 76,461.05 I 21-Dec-01 Globe Telecom, Inc. 5763 223 52,530.21 5888 225 12,559.42 1,151.56 i 05-0ct-01 Globe Telecom, Inc. 5902 3311 717,228.29 1,183.32 5905 115 15,552.00 1,666.20 19-0ct-01 GTV Construction 5963, 6500 130 15,552.00 7,620.96 5993 7274 27,500.00 4,605.35 13-Nov-01 GTV Construction 6006 23 351,972.65 6,951.00 6009 3443 51,193.35 4,775.47 16-Nov-01 GTV Construction 6011 3430 8,096.75 1,141.77 14-Dec-01 6016 3416 43,806.52 65,202.57 28-Dec-01 GTV Construction 6023 3415 14,400.00 1,413.82 6033 3168 56,534.20 1,413.82 26-0ct-01 GTV Construction 6040 145 106,943.11 2,500.00 Machine-Aid Tech Philippines, 6068 6282 31,997.51 16-Nov-01 Inc. 6072 94 1,260.00 4,653.94 Manila Pest Control Co., Inc. 6080 78 51,027.54 18-Dec-01 (MAPECON) 6082 76 133,439.39 736.07 Manila Pest Control Co., Inc. 6092 75 14,422.91 3,982.41 (MAPECON) 6097 132 59,719.09 1,309.09 6099 131 43,679.82 5,139.47 12-Nov-01 Nevi lle Cla rke Philippines, Inc. 6105 88 17,329.09 9,722.10 6107 97 13,422.73 29-0ct-01 Ormoc D & T General Services 6119 95 45,417.81 114.54 6121 114 99,926.02 4,638.87 28-Dec-01 Ormoc Vi lla H otel 80 16,200.00 12,130.85 1,311.17 14-Dec-01 Ormoc Villa Hotel 5,429.01 ' 3,970.89 03-Dec-01 Ormoc Vi lla Hotel 1,575.37 1,220.25 ' 03-Dec-01 Ormoc Villa Hotel 4,128.89 9,084.18 12-0ct-01 Ormoc Villa H otel 1 / 1,472.73 05-0ct-01 Ormoc Seaman Supply Trigs Food Corporation Jollibee 28-Sep -01 Ormoc 19-Nov-01 Ormoc Global Manpower Services 15-0ct-01 O rmoc Global Ma npower Services 15-0ct-01 Ormoc Global Manpower Services 05-0 ct-01 Ormoc Global Manpower Services 20-Dec-01 Ormoc Global Manpower Services 14-Dec-01 O rmoc Global Manpower Services 16-Nov-01 Ormoc Global Manpower Services 26-Nov-01 Ormoc Global Manpower Services 19-Nov-01 Ormoc Globa l Ma npower Services 09-Nov-01 Ormoc Global Manpower Services 26-0ct-01 Ormoc Global Manpower Services

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 07-Dec-01 O nnoc Global Manpower Services 6123 121 8,856.00 805.09 6132 90 30,009.28 16-Nov-01 Ormoc Global Manpower Services 6147 3557 2,728.12 1 2 - 0 c t-01 Probe Detective Investigation 6149 3535 5,238.00 19-0ct-01 Secu rity Agency 6151 3541 113,861.22 ! 08-Nov-01 Probe Detective Investigation 6156 3590 87,156.27 19-Nov-01 Security Agency 6158 5362 142,336.07 476.18 03-Dec-01 Probe Detective Investigation 6161 5367 100,517.02 10,351.02 14-Dec-01 Security Agency 6163 5388 110,918.50 21-Dec-01 Probe Detective Inves tigation 6171 459 101,674.17 7,923.30 31-0ct-01 Security Agency 6173 468 103,916.47 12,939.64 29-Nov-01 Probe Detective Inves tigation 6174 481 133,961.82 14-Dec-01 Security Agency 6177 604 19,137.40 9,137.91 21-Dec-01 Probe Detective Investigation 6179 601 14,845.09 10,083.50 30-0ct-01 Security Agency 6183 453 37,554.55 03-0ct-01 Probe Detective Investigation 6185 454 9,243.11 i 03-0ct-01 Security Agency 6188 475 2,749.09 R. A. Bensig Construction & Gen. 6254,6782, 1259 2,000.00 ! Services 6782 191679 1,472.73 R. A. Bensig Construction & Gen. 6257,6395 191210 3,920.60 9,446.95 Services 6259 75065 R. A. Bensig Construction & Gen. 6265 658689 534.60 i Services 6291 658691 1,797.00 R. A. Bensig Construction & Gen. 6292 658690 1,827.00 12,178.35 Services 6293 658688 1,840.88 1,739.76 R. A. Bensig Construction & Gen. 6294 658687 1,349.55 Services 6295 658686 602.70 3,414.05 R. A. Bensig Construction & Gen. 6296 64445 1,180.80 249.92 Services 6401 6679 181.82 R. A. Bensig Construction & Gen. 6419 6156 602.70 133.88 Services 6420 6210 602.70 356.42 6421 3058 1,180.80 48.60 28-Dec-01 Rental Equipment 6479 3086 602.70 163.36 6487 1,670.00 166.09 21-Nov-01 Fusion Cuisine 980.00 167.35 984.00 44.55 14-Nov-01 Sukhothai 1,600.00 87.27 97,800.00 44.55 07-Nov-01 Sukhothai 239,616.27 44.55 87.27 24-Nov-01 Bistro Americano Corporation 44.55 151.82 07-Dec-01 Standard Insurance Co., Inc. 89.09 89.45 07-Dec-01 Standa rd Insurance Co., Inc. 145.45 8,890.91 07-Dec-01 Standard Insurance Co., Inc. ; / 21,783.30 07-Dec-01 Standard Insurance Co., Inc. 07-Dec-01 Standard Insurance Co., Inc. 07-Dec-01 Standard Insurance Co., Inc. 24-Nov-01 The RPL Hotel's, Inc 04-Dec-01 Trigs Food Corporation Jollibee 28-Sep-01 Ormoc 14-Sep-01 Trigs Food Corporation Jollibee Ormoc Trigs Food Corporation Jollibee Ormoc 26-0ct-01 Yaka l Construction 05-0ct-01 Yumpil lndustries, Inc.

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 12-0ct-01 Yumpil Industries, Inc. 6489 3087 77,615.08 7,055.92 29-0ct-01 Yumpil Industries, Inc. 6491 3094 26,624.03 2,420.37 26-Nov-01 Yumpillndustries, Inc. 6493 3095 8,623.90 783.99 17-Nov-01 HSAI-Raintree, Inc. 6499 2636 13,063.50 1,187.59 26-Nov-01 Impact Management Systems 6794,6794 1296 6,490.00 590.00 26-0ct-01 Industrial Inspection (Inte rnational), 6801 16-Nov-01 Inc. 6804 42771 305,698.37 27,790.76 6810 Industrial Inspection (International), 42776 323,433.00 29,403.00 Inc. 6814,6815 BM12079 6827 to 6829 19-0ct-01 Islacom 6831 to 6833 2 21,307.75 1,776.75 BM12868 29-0ct-01 Islacom 112,519.48 9,938.79 2 04-Dec-01 Islacom BM15567 168,368.15 15,163.95 29-Dec-01 Islacom 2 124,685.97 11,181.63 BM17189 2 21-Dec-01 Ormoc D & T General Services 6853 31 149,228.58 13,566.23 TOTAL Php657,078.33 - Supplier's Name Page no. in Official Amount Input VAT Exhibit " Y' Receipt per OR Date Numbe 42.37 458.53 45.94 r 505.95 177.27 07-Jan-02 Aboitiz One, Inc. 3 327809 1,950.00 468.50 15-Feb-02 Aboitiz One, Inc. 8,720.33 19-Feb-02 Cebu Midtown Hotel 7 327822 13,073.50 257,765, 128110 95,923.64 40.91 1601,1602, 18,684.82 16,499.17 3044, 4388 181,490.91 77.91 21-Jan-02 EBR Marketi ng Corporation 273 14438 857.00 46.09 3,016.53 14-Mar-02 Ameresco Comme rcial 301 9987 507.00 146.83 33,181.82 522.15 17-Jan-02 House of Travel Inc. 314 151504 1,615.09 903.71 SGV Development Dimensions 5,743.64 227.27 338 6479 9,940.86 27-Mar-02 International Inc. 513, 1192, 14473 /500.00 2451,2591, 2,500.00 09-Feb-02 Max's Cebu 116 5,500.00 3004 08-Feb-02 Kenny Rogers Roasters 545,2527, 3095 18-Jan-02 Kristancor Scientific Technologies 555 95 12-Feb-02 EBR Marketing Corp oration 633 14612 25-Mar-02 Global Power Equipment Marketing 29-Jan-02 Corp. 1122 129 Global Power Equipment Marketing Corp. 1124 120 26-Feb-02 Gillesania Printing Press 1162 4367 18-Feb-02 GH C lothi ng 1167 491 08-Feb-02 Global Restaurant Concepts, Inc. 1190,3002 25641 - ---

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 20-Jan-02 Gloria Maris 1209, 1648, 2374 1,619.14 147.19 2865,3046, 22-Feb-02 Pasay Centennial Restaurant, Inc. 1245 1,331.00 121.00 4183 21-Jan-02 Probe Detective Investigation Security 1212, 1621, 5823 645.00 58.64 11-Feb-02 Agency 1649,3726, 5845 107,483.20 22-Feb-02 Probe Detective Investigation Security 3651 103,827.37 9,771.20 18-Mar-02 Agency 4185 3682 9,438.85 18-Mar-02 3681 79,042.21 7,185.66 08-Mar-02 Probe Detective Investigation Security 1703 3679 1,849.97 18-Mar-02 Agency 2471 71,313.44 168.18 18-Mar-02 Probe Detective Investigation Security 1705 43464 77,001.98 6,483.04 Agency 1,148.40 7,000.18 Probe Detective Investigation Security 1708 90,749.51 Agency 104.40 Probe Detective Investigation Security 1712 8,249.96 Agency 1,507.36 DHL Worldwide Express (Phil.) 1714 Corporation 515.90 Industria l Inspection (International), 1727 966.64 Inc. 249.92 1805 267.77 267.77 1981 14,851.83 6,312.67 18-Feb-02 Ormoc D & T Genera l Services 2061 43 16,580.98 8,498.33 839.04 06-May- 1,243.14 94.81 02 Ormoc D & T General Serv ices 2063 46 5,674.92 39,763.64 62,084.29 26-Apr-02 Ormoc Glass Trading 2072 18605 10,633.00 275.45 1,151.82 15-Apr-02 Ormoc Globa l Manpower Services 2103 249 2,749.09 1,104.09 241.64 01-Apr-02 Ormoc Global Manpower Services 2106 239 2,945.45 69.55 137.45 12-Apr-02 Ormoc Global Manpower Services 2109 245 2,945.46 05-Apr-02 lslacom 2231 to2233 BM2596 164,999.90 y 105.11 92 105.82 04-Feb-02 Ormoc Villa Hotel 2643 3571 69,439.39 04-Mar-02 Ormoc Villa Hotel 2645 3755 93,481.59 22-Mar-02 Ormoc Villa Hotel 2650 3777 9,229.40 08-Mar-02 Ormoc Vi lla Hotel 2690 3748 13,674.53 25-Jan-02 Ormoc Villa Hotel 2693 3639 1,042.91 11-Feb-02 Yumpillndustries, Inc. 2996 3113 437,400.00 18-Mar-02 Yumpil Industries, Inc. 2998 3122 682,927.20 18-Jan-02 Sabin Resort & Dev. Corp. 3075 7374 3,030.00 06-Jan-02 Sabin Resort & Dev. Corp. 3077 7327 12,670.00 28-Jan-02 Sabin Resort & Dev. Corp. 3078 7386 12,145.00 15-Feb-02 Sabin Resort & Dev. Corp. 3080 7754 2,658.00 08-Mar-02 Sabin Resort & Dev. Corp. 3081 8002 765.00 08-Mar-02 Sabin Resort & Dev. Corp. 3082 7994 1,512.00 22-Dec-01 Mitsubishi Photo 3277 4272 1,156.25 31-Jan-02 Chito's Chow Bar & Restaurant 3342 12409 1,164.00

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 21-Feb-02 Chito's Chow Bar & Restaurant 3345 12517 1,316.62 119.69 3347 12531 04-Mar-02 Chi to's Chow Bar & Restaurant 3349 12529 2,767.35 251.58 3505 04-Mar-02 Chito's Chow Bar & Restaurant 3728 20 1,337.64 121.60 3730 741055 21-Feb-02 Zalar Enterprises 3732 741054 80,587.64 7,326.15 3734 741057 25-Apr-02 Standard Insura nce Co., Inc. 3736 741056 602.70 49.00 3738 741058 25-Apr-02 Standard Insurance Co., Inc. 3740 741059 1,180.80 90.00 4369 741060 25-Apr-02 Standard Insurance Co., Inc. 4371 602.70 49.00 239 25-Apr-02 Standard Insurance Co., Inc. 272 602.70 49.00 25-Apr-02 Standard Insurance Co., Inc. 602.70 49.00 25-Apr-02 Standard Insurance Co., Inc. 602.70 49.00 25-Apr-02 602.70 49.00 Standard Insurance Co., Inc. 08-Feb-02 Cebu Engineering & Industrial 14,383.64 1,307.60 18-Mar-02 Ventures Cebu Engineering & Industrial 57,534.55 5,230.41 Ventures TOTAL Ph_e 235,558.35 .- Supplier's Name Page no. in Offici a Amount Input VAT Exhibit 'Y' I per OR Date 35.73 Receip 59.14 t 52.73 57.41 Numb 215.19 er 45.60 409.09 30-Apr-02 Aboitiz One, Inc. 11 328352 386.82 154.55 31-May-02 Aboitiz One, Inc. 83.82 31-May-02 Aboitiz O ne, Inc. 13 328224 648.51 720.00 24-May-02 Aboitiz One, Inc. 204.56 12-Apr-02 Aboitiz One, Inc. 15 328222 570.46 33,471.07 4/12/200 Aboitiz One, Inc. 36,068.43 06-May-02 Asian Marine Transport Corporation 17 328366 629.78 4,833.33 17-May-02 Asian Marine Transport Corporation 23-Apr-02 Triple-V Food Services, Inc. 33 328254 2,333.80 y 52,205.24 24-Apr-02 HSAI-Raintree, Inc. 10-May-02 EBR Marketing Corporation 35 328255 502.28 2,082.61 18-jul-02 Ameresco Commercial 18-Jul-02 Ameresco Commercial 101 49709 4,500.00 04-Apr-02 Globe Telecom GMC 23-May-02 lnchem Environment Inc. 103 49868 1,700.00 02-May-02 Pr_or\t() ~)(!'ress 120, 1844, 230025 922.00 3712 2871 8,766.00 134, 1961, 2762 292 13822 2,250.13 351 10139 368,181.82 354 10141 396,752.73 169582 376 7 53,166.67 379 1555 574,257.60 388 39179

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G .R. No. 181276) 22,908 .76 1,027,420.4 22-Aug-02 Siemens, Inc. 392 39756 8 93,401.86 2,204.63 06-Jun-02 Tone Guide Press 394 24725 24,250.91 181.82 24-May-02 Hotel Villa Rosa! 516, 1951, 5866 2,000.00 2467, 2733, 181.82 25-May-02 Hotel Villa Rosa! 5899 2,000.00 4131 115.27 26-May-02 Barrio Fiesta Pinoy Hotpot at 517, 1950, 12412 1,268.00 Bakahan - Manokan 2468,2734, 232765 1,302.00 118.36 5464 28-May-02 Triple-V Food Services, Inc. 41 32 949.00 86.27 525,1850, 827 903.50 82.14 10-May-02 Trigs Food Corp. 2477,2743, 23-May-02 Kenny Rogers Roasters 91.73 4193 165.69 526, 1847, 206.44 2480,4140, 70.30 531,2535, 485.04 664.15 2856 338.75 547, 1854, 22.73 2474,4139 45.00 09-M~-02 EBR Marketing Corporation 659 13817 1,009.00 7,146.15 8,463.90 07-Jun-02 EBR Marketing Corporation 665 13904 1,822.55 8,014.49 25-Jun-02 DHL Worldwide Express (Phil.) 1340 89948 2,270.80 6,815.42 25-Jun-02 Corporation 1343 89947 6,816.13 19-Apr-02 DHL Worldwide Express (Phil.) 1368 21084 773.25 7,536.97 14-Jun-02 Corporation 1371 89936 5,335.43 6,816.13 14-J un-02 DHL Worldwide Express (Phil.) 1373 89935 7,305.66 11-Apr-02 Corp oration 1374 21061 3,726.29 65.91 09-Apr-02 DHL Worldwide Express (Phil.) 1651,2388, 1904 330.00 Corporation 2398,2465, 843.00 360.00 07-Apr-02 DHL Worldwide Express (Phil.) 2712 3688 203.37 22-Apr-02 Corporation 3691 495.00 591.55 03-May-02 DHL Worldwide Express (Phil.) 1716 3694 17-May-02 Corpora tion 1718 3697 78,607.67 y 318.18 24-May-02 1720 3699 93,102.94 14-Jun-02 Pasay Centennial Restaurant, Inc. 1722 3451 88,159.40 4,277.34 05-Jul-02 1724 3456 74,969.60 ------- - - - - Probe Detective Investiga tion Security 1726 74,977.46 Agency 1730 82,906.72 Probe Detective Investigation Security 74,977.46 Agency Probe Detective Investigation Security Agency Probe Detective Investigation Security Agency Probe Detective Inves tigation Security Agency Probe Detective Inves tiga tion Security Agency Probe Detective Investiga tion Security Agency 23-Apr-02 100 Acre Foods Corporation 1846,2746 16916 725.00 03-May-02 Hotel Inter-Continental Manila 1945 15656 3,630.00 13-Apr-02 HSAI-Raintree, Inc. 1957 3474 5,176.34 18-Apr-02 HSAI-Raintree, Inc. 1959,3517 3491 2,237.06 01-jun-02 HSAI-Rai ntree, Inc. 1964,2699 3877 6,507.00 30-May-02 Inter-Ocea n Container Lines, Inc. 1997 35723 3,500.00 27-May-02 Ormoc D & T General Service 2065,2068 63

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282}(G.R. No. 181276) 47,050.69 21-May-02 Ormoc G lobal Manpower Services 2111 260 77,836.25 7,076.02 254.91 10-Jun-02 Ormoc G lobal Manpower Services 2122 269 2,804.01 5,041.01 24-May-02 Ormoc Global Manpower Services 2126 264 55,451.13 176.73 07-Jun-02 Ormoc Global Manpower Services 2132 266 1,944.00 1,370.74 18,216.26 01-Jul-02 Ormoc Global Manpower Services 2134 285 15,078.12 16,048.76 21-May-02 lslacom 2216 to BM301 202,001.03 21-May-02 Islacom 178,563.65 147.77 2218 592 1,619.42 BM301 1,935.39 2247 to2249 242 545.45 4,212.70 09-Apr-02 Ormoc Villa Hotel 2655 3238 1,625.45 55.91 09-Apr-02 Ormoc Villa Hotel 2660 3237 17,813.63 49.09 2,999.01 06-May-02 Ormoc Villa Hotel 2662 3934 21,289.30 9,595.04 4,418.18 24-May-02 Ormoc Villa Hotel 2664 4056 6,000.00 175.45 272.73 05-Ju l-02 Ormoc Villa Hotel 2666 4266 46,339.73 225.00 230.27 26-Apr-02 Trigs Food Corp. (G reenwich Ormoc) 2853 5423 615.00 209.36 267.91 27-May-02 Trigs Food Corp. (Greenwich Ormoc) 2861 5506 540.00 52.91 218.82 13-May-02 Wiratun Const., Inc. 2979 1 32,989.09 261.07 232.09 07-Jun-02 Yakal Construction 2982 3130 105,545.45 244.09 40.52 12-Apr-02 Yumpillndustries, Inc. 3000 3129 48,600.00 55.00 33.92 12-Apr-02 Sabin Resort & Dev. Corp. 3069 7897 1,930.00 ~ 6,898.25 22-Apr-02 Sambarby Corporation 3123 150 3,000.00 1,499.50 15-Mar-02 Memory's Kodak Developing Center 3209 41 2,475.00 03-Apr-02 Chito's Chow Bar & Restaurant 3339 12679 2,533.00 09-Apr-02 Chito's Chow Bar & Restaurant 3340 12759 2,303.00 10-Apr-02 Chi to's Chow Bar & Restaurant 3341 12761 2,947.00 09-Apr-02 Chi to's Chow Bar & Restaurant 3351 12751 582.00 29-Apr-02 Chi to's Chow Bar & Restaurant 3352 12904 2,407.00 13-May-02 Chito's Chow Bar & Restaurant 3353 12951 2,871.82 03-May-02 Chito's Chow Bar & Restaurant 3360 12905 2,553.00 10-May-02 Chito's Chow Bar & Restaurant 3361 12909 2,685.00 27-May-02 Chito's Chow Bar & Restaurant 3362 12964 445.75 02-Jun-02 Chito's Chow Bar & Restaurant 3366 13119 605.00 01-Jul-02 Chi to's Chow Bar & Res taurant 3369 13267 373.09 22-Apr-02 Yumpi l lndustries, Inc. 3490 3130 75,880.80 06-May-02 Yumpillndustries, Inc. 3492 3132 16,494.55

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 05-Apr-02 Chito's Chow Bar & Restaurant 3955 12689 1,961.00 178.27 12-Apr-02 Chito's Chow Bar & Restaurant 3956 12771 1,910.00 173.64 24-May-02 Canon Marketing {Philippines), Inc. 4327 466087 1,428.55 129.87 24-May-02 Canon Marketing (Philippines), Inc. 4329 466088 1,428.55 129.87 05-Jul-02 Canon Marketing (Philippines), Inc. 4333 473323 1,428.55 129.87 03-May-02 Cebu Engineering & Industrial 10-Apr-02 Ventures 4373 247 17,672.73 1,606.61 22-Apr-02 Cebu Termite Control System 11-Jun-02 (fERMICON) 43% 3113 13,509.82 1,228.17 05-Jul-02 Cebu Termite Control System (fERMICON) 4399 3154 6,754.91 614.08 Cebu Termite Control System (TERM!CON) 4401 3309 6,754.91 614.08 Cebu Termite Control System (TERM ICON) 4403 3362 6,754.91_ 614.08 - TOTAL Ph� 377,013.88 �- Supplier's Name Page no. in Official Amount Input VAT Exhibit "Y" Receipt per OR Date Number 40.20 85.59 09-Jul-02 Aboitiz One. Inc. 1 328559 443.96 48.65 12-Jul-02 Aboitiz One. Inc. 37.49 08-Aug-02 Aboitiz One. Inc. 5 328562 934.28 49.79 28-Jun-02 Aboitiz One. Inc. 140.05 28-Jun-02 Aboitiz One. Inc. 19 328803 535.22 65.60 05-Sep-02 Aboitiz One. Inc. 28.16 09-Sep-02 Aboitiz One. Inc. 21 328513 405.90 85.80 11-Aug-02 Aboitiz One. Inc. 154.54 09-A ug-02 Aboitiz One. Inc. 23 328514 538.71 207.73 30-Jul-02 Asia n Marine Transport Corporation 13.64 07-Aug-02 Asprac Agricultural Corp. 25 328903 1,537.70 13.64 12-Sep-02 House of Travel 13.64 12-Sep-02 House of Travel 27 328906 718.28 5,496.75 19-Sep-02 House of Travel 84.79 19-Sep-02 Pe rkin-Elmer Instruments 29 328809 313.89 2,640.73 29-Aug-02 Plantilla Press 03-Aug-02 Leyte Park Resort 31 328806 936.44 v219.12 09-Aug-02 EBR Marke ting Corporation 08-Aug-02 Zen Restaurant Corpora tion 110 67397 1,700.00 165.12 111 22147 2,285.00 432 153435 5,408.27 434 153436 6,028.27 436 153470 6,028.27 440 1190 60,464.29 444 4734 932.73 577 86092 29,048.07 671 15547 2,410.36 1980 1,816.36 759,2026, 2483,2528,

Amended Decision CTA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) 08-Aug-02 Nipa H ut Resta u rant 2876,2933, 34729 994.00 90.36 4154 27286 906.00 09-Aug-02 Ca balen Capa mpangan Special ty 20444 861.00 82.36 Resta urant 760,2025, 29578 1,223.95 2484,2529, 78.27 10-Aug-02 Max'sCebu 2875,2934, 11 1.27 09-Aug-02 Global Restaurant Concepts, Inc. 4155 761,2028, 54,399.20 2487,2593, 2,046.20 2879,2937 533.40 763, 2027, 48.64 2489, 2595, 8,033.06 2881, 2938, 6,920.89 6,856.44 4326 7,499.94 6,816.13 1196,2486, 8,871.39 2531,2694, 2871, 2935, 12,031.69 535.54 4157 2,149.59 05-Ju l-02 GTV Construction 1248 240 598,391.20 1,329.92 32,489.26 13-Sep-02 GTV Construction 1253 254 22,508.18 DHL World wide Express (Phil.) 35.82 1380 157062 5,867.40 124.00 06-Aug-02 Corporation 1532,2490, 1133 535.00 260.73 176.73 11-Sep-02 Sta rbucks Coffee 351 2 176.73 4,932.66 23-Aug-02 United Rebuilde rs, Inc. 1589 2247 88,363.64 363.64 19-Jul-02 Probe Detective Investiga tion Security 394.51 05-Aug-02 Agency 1732 3457 76,129.84 32,225.98 19-A ug-02 Probe Detective Investiga tion Securi ty 02-Sep-02 Agency 1734 3461 75,420.79 ( / 3,188.50 23-Sep-02 Probe Detective Investigation Security 04-0ct-02 Agency 1736 3464 82,499.34 Probe Detective Investigation Securi ty Agency 1738 3470 74,977.46 Probe Detective Investigation Securi ty Agency 1740 3476 97,585.32 Probe Detective Investigation Securi ty A g e ncy 1742 3477 132,348.59 26-Jul-02 Renta l Equipment 1773 492 5,890.91 09-Aug-02 Rental Equipment 1775 492 23,645.45 04-0ct-29 Renta l Equipme nt 1777 183 14,629.09 Hi-Tek Electro Mechanical Sales & 1912 3474 357,381.81 22-Jul-02 Services Corp. 26-Sep-02 lkea Cake & Snack 1966,3389 76% 394.00 26-Sep-02 Chito's Chow Bar & Restaurant 1968,3390 13760 1,364.00 21-Jun-02 Ormoc Glass Trading 2070 18638 2,868.00 23-Aug-02 Ormoc Global Manpower Services 2094 297 1,944.00 06-Sep-02 O rmoc Globa l Manpower Services 2101 1453 1,944.00 17-Jul-02 Onnoc Global Manpower Services 2137 1406 54,259.28 17-Jul-02 Onn oc Global Manpower Services 2147 1404 4,000.00 30-Sep-02 Ormoc Global Manpower Services 2148 1432 4,339.64 2262 to 2266 BM4040 358,956.25 23-Sep-02 Islacom 82 26-] ul-02 Ormoc Villa Hote l 2669 4406 35,073.50

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 15-Aug-02 Ormoc Villa Hotel 2672 4434 1,232.00 112.00 2811 6488 19-Mar-02 Tops Textile & Tailoring 2845 8252 2,985.00 271.36 2943 123806 29-Aug-02 Trigs Food Corp. 2947 125330 573.00 52.09 30-Ja n-02 North Atla ntic Steel Hard ware and 2984 3251 05- Fe b-02 Electrical Supply 31 21 2421 1,728.00 157.09 No rth Atla ntic Steel H ardware and 3336 13283 Elech�ical Supply 3372 13456 1,151.90 104.72 3376 13453 02-Aug-02 Yaka l Construction 3380 13363 19,636.36 1,785.12 3381 13459 28-0ct-02 Sal's Bar & Resta urant 3383 13495 4,432.91 402.99 3488 15 22-Jul-02 Chito's Chow Bar & Restau rant 3692 551 2,860.73 246.36 3771 851543 09-Aug-02 Chito's Chow Bar & Restaurant 3773 851542 2,103.05 191.19 3775 851541 09-Aug-02 Chito's Chow Bar & Restaurant 3777 851540 1,041.71 94.70 3779 851539 02-Aug-02 Chito's Chow Bar & Restaurant 3780 851538 1,015.00 92.27 3782 851537 23-Aug-02 Chito's Chow Bar & Restaurant 3784 851535 1,205.67 109.61 20-Sep -02 Chito's Chow Bar & Restaurant 3786 851536 2,634.22 239.47 3788 851544 26-Aug-02 Wira tun Const., Inc. 3790 851545 65,978.18 5,998.02 SFE-Scanwell Fre ight Express (Phils) Inc. 3792 851546 4337 473582 863.64 78.51 01-Aug-02 - Cebu Branch 4339 481786 4341 481785 23-Aug-02 Sta nda rd Insurance Co., Inc. 4405 3515 1,180.80 96.00 4407 3560 23-Aug-02 Standa rd Insurance Co., Inc. 602.70 49.00 23-Aug-02 Standa rd Insurance Co., Inc. 602.70 49.00 23-A ug-02 Standard Insurance Co., Inc. 602.70 49.00 23-Aug-02 Sta ndard Insurance Co., Inc. 602.70 49.00 23-Aug-02 Sta ndard Insurance Co., Inc. 602.70 49.00 23-Aug-02 Standard Insurance Co., Inc. 602.70 49.00 23-Aug-02 Sta ndard Insu rance Co., Inc. 602.70 49.00 23-Aug-02 Standa rd Insurance Co., Inc. 602.70 49.00 23-Aug-02 Standard Insurance Co., Inc. 602.70 49.00 23-Aug-02 Standa rd Insurance Co., Inc. 638.94 51.94 23-Aug-02 Sta nda rd Insu rance Co., Inc. 2,890.50 235.00 09-Aug-02 Canon Ma rketing (Philippines), Inc. 1,428.55 129.87 25-0ct-02 Ca non Ma rketing (Philippines), Inc. 1,428.55 129.87 25-0ct-02 Canon Ma rketing (Philippines}, Inc. 1,428.55 129.87 13-Sep-02 Cebu Termite Control Syste m 14-0ct-02 (TERM!CON) 6,754.91 614.08 Cebu Termite Control System (TERM ICON) 8,345.45 758.68 T OT AL Php 214,915.69 ~

Amended Decision 0'A Case Nos. 6790 & 6838 (0'A EB Case No. 282)(G.R. No. 181276) �- Page n o. Official in Exhi bit Receipt Date Supplier's N ame Number A mo u n t Input VAT "Y" per OR 50.50 18-0ct-02 Aboitiz One Inc. 37 328955 560.82 54.50 96.40 18-0ct-02 Aboitiz One Inc. 39 328953 604.45 152.73 298,336.55 17-Dec-02 Asprac Agricu ltural Corp. 114 22551 1,060.36 384,707.89 13.64 15-Nov-02 Asprac Agricultural Corp. 116 62589 1,680.00 27.27 8,925.74 CALENERGY International Services, 275.00 66,513.72 11-Nov-06 Inc. ROHQ 466 4 3,405,681.06 310.39 73.64 CALENERGY International Services, 8,064.19 8,212.80 04-Dec-02 Inc. ROHQ 468 8 4,319,419.99 892.56 963.97 14-Nov-02 H ouse of Travel 471 153959 6,028.27 8,675.70 226.53 14-Nov-02 House of Travel 473 153858 6,330.55 1,314.19 108,798.40 25-0ct-02 Protective Systems Technologies 492 1188 98,183.15 22.73 827,2540, 13784 3,025.00 22.73 04-0ct-02 Chito's Chow Bar & Restaurant 2886,3950 731,650.91 3,864.35 252 177.23 Global Power Equipment Marketing 1120 43.38 21-0ct-02 Co rp. 240.05 153.18 29-Nov-02 Gillesania Printing Press 1158 5384 3,414.27 12,899.46 11,140.59 Global Power Equipment Marketing y 10,384.61 22-Nov-02 Corp. 11 76 259 810.00 Global Power Equipment Marketing 25-0ct-02 Corp. 11 79 253 88,706.05 Global Power Equipment Marketing 02-Nov-02 Corp. 1182 254 90,340.78 Global Power Equipment Marketing 09-Dec-02 Corp. 1184 264 9,818.18 Global Power Equipment Marketing 09-Dec-02 Corp. 1186 263 10,603.64 Global Power Equipment Marke ting 22-Nov-02 Corp. 1188 258 95,432.73 02-0ct-02 Global Restau rant Concep ts, Inc. 1193 30196 2,491.82 27-Dec-02 Glo be Telecom, Inc. 1198 1650580 14,835.93 05-Dec-02 GTV Construction 1260 268 1,196,782.39 03-Dec-02 DHL Worldwide Express (Phil.) 1348 21-0ct-02 Corporation 1398 184848 250.00 DHL Worldwide Express (Phil.) Corporation 217669 2,331.00 15-0ct-02 JB Sports 1447 24706 42,513.50 23-Nov-02 Je tt T rading Inc. 1450 14471 1,949.50 03-Dec-02 Fastpak Global Ex press Corp. 1515 541041 477.16 15-Nov-02 Pamba to Cargo Fowa rder, Inc. 1645 130022 2,640.60 05-0ct-02 Prize Ca tch Food Services, Inc. 1688 462 1,685.00 18-0ct-02 Probe Detective Investigation Securi ty 1691 3481 141,894.10 15-Nov-02 Agency 1694 3490 122,546.45 02-Dec-02 Probe Detective Investigation Securi ty 1697 3493 114,230.70 16-Dec-02 Age nc y 1700 3498 Probe Detective Investigation Security Age ncy Probe Detective Investigation Security

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 30-0ct-02 Agency 1744 3487 114,663.79 10,423.98 123,604.98 11,236.82 Probe Detective Investigation Security A g en cy 9,736.36 885.12 34,185.80 3,107.80 28-0ct-02 Rental Equipment 1779 203 238,254.55 21,659.50 117,886.36 10,716.94 11-Nov-02 Rental Equipment 1781 186 714,763.62 64,978.51 25-0ct-02 H. Serafica & Sons Corporation 1872 4728 719.00 65.36 565,527.28 51,411.57 11-Nov-02 H. Serafica & Sons Corporation 1875 4730 356,989.10 32,453.55 Hi-Tek Electro Mechanical Sales & 1914 3626 744.79 67.71 08-Nov-02 Services Corp. 10,309.09 937.19 24,054.55 2,186.78 08-Nov-02 Ikea Cake & Snack 1976 7890 66,445.81 6,040.53 18-0ct-02 Industrial Inspection (International), 1984 44032 133,460.89 12,132.81 18-0ct-02 Inc. 1987 44031 201,155.40 18,286.85 Industria l Ins pection (International), 160,885.45 14,492.99 Inc. 1 23,661.14 11,099.48 214,297.33 9,069.27 22-0ct-02 Old Swiss Inn Restaurant 2046 21160 183.45 2,018.00 158.61 11-Nov-02 Ormoc Glass Trading 2076 1 908 7 1,744.68 302.49 3,327.38 231.58 23-Dec-02 Ormoc Glass Trading 2078 19302 2,547.33 70.82 999.67 � 22-Nov-02 Ormoc Global Manpower Services 2151 1472 779.00 115.80 � 10,996.36 120.91 � 20-Dec-02 Onnoc Globa l Manpower Services 2159 1478 1,466.36 1,273.75 24,177.07 08-Nov-02 Ormoc Global Manpower Services 2161 1507 1,330.00 94.82 07-0ct-02 Islacom 2291 to BM4197 16,130.00 218.18 13-Nov-02 Islacom 265,947.80 2292 72 1,043.00 : 2304 to BM4490 2,400.00 1,501.05 1 29.73 2305 32 1,052.51 95.68 26,700.00 20-Dec-02 Isuzu 2339 24647 ~ 2,427.27 23-Nov-02 Max's Maka ti 2506,2598 11983 15-Nov-02 Ormoc Villa Hotel 2677 4894 08-Nov-02 Ormoc Villa H otel 2682 4882 15-0ct-02 Ormoc Villa H otel 2685 4895 02-0ct-02 Trigs Food Corp. Oollibee Onnoc) 2848 8447 07-0ct-02 Wiratun Const., Inc. 2980 17 28-Sep-02 La Parilla Hotel 3010 65355 11-Dec-02 Sabin Resort & Dev. Corp. 3086 11465 27-Nov-02 Sabin Resort & Dev. Corp. 3089 11184 23-Dec-02 Sabin Resort & Dev. Corp. 3090 11603 14-0ct-02 Centurion Security Agency, Inc. 3331 82407 03-0ct-02 Chito's Chow Bar & Restaura nt 3392 13783 11-Nov-02 Chito's Chow Bar & Resta urant 3394 14054 28-0ct-02 Chito's Chow Bar & Restaurant 3396 13838 20-Nov-02 Slabad u Cafe Incorporated 3703 1654

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G.R. No. 181276) 29-Nov-02 Standard Insura nce Co., Inc. 3793 915661 602.70 49.00 3795 915662 1,180.80 90.00 29-Nov-02 Standard Insurance Co., Inc. 3948 13839 47.84 3951 14181 526.25 75.79 28-0ct-02 Chito's Chow Bar & Restaurant 3971 16997 833.70 1,785.12 4197 19,636.36 163.96 01-Dec-02 Chi to's Chow Bar & Restaurant 4346 154 1,803.60 259.74 4375 488181 2,857.10 3,347.11 19-Nov-02 Classy Stitches 4386 36,818.18 163.27 3576 337 2,000.00 1,372.76 14-0ct-02 Build & Design Enterprises 4369 15,100.36 Php 3576 1,255,034.41 15-Nov-02 Canon Marketing (Philippines), Inc. TOTAL Cebu Engineering & Industrial 15-Nov-02 Ventu res 05-Dec-02 Cebu Mid town Hotel Cebu Termite Control System 25-Nov-02 (fERM ICON) Importation ofGoods which are properht supported by lEIRDs Date I EI R D Vendor Name Page Tax Base Input VAT Number Number 52,422.95 5,242.00 13-Feb- 02 C182 Fisher Rosemount Manufacturing in 121,571.79 12,157.00 02 02596 (M) Exhibit 8,867.00 02597 88,670.39 26,266.00 17-Apr- Sumitomo Corporation "Y" Sub-Total 02 Sumitomo Corporation 6915 17-Apr- 02 6928 6930 SECOND QUARTER OF 2002 08-Aug- 021366 Ace Glass Inc., Chemical Ind. 6895 125,911.00 12,591.00 02 96802 Industrial & Environment Solutions, 6902 684,743.32 68,474.00 1569 02 Inc. 6917 544,563.98 54,456.00 19-jun- 1559 02 6918 9,196.00 02 021387 Sumitomo Corporation 6919 309,635.70 30,964.00 9621 93,162.29 05-Sep- Arizona Instrument 6922 190,503.17 9,316.00 02 6926 217,039.90 19,050.00 Kokusai Commerce Co., Ltd. 21,704.00 04-Sep- Sub-Total 225,751.00 02 12-Aug- 02 23-Jul-02 021259 Swep AG 08-Ju l-02 021174 Scott Specialty Gases 31-May- 02899 SBB Japan Co., Ltd. 02 THIRD QUARTER OF 2002 02-Sep- 154202 Sumitomo Corpora tion 6894 I 449,240.30 44,924.00 02 1607 02 California Customs Glass 6899 y Amount not readable 13-Sep- 02

Amended Decis ion CfA Case Nos. 6790 & 6838 (CfA EB Case N o. 282)(G.R. No. 181276) 03-S ep - 1548 02 Industria l & Environment 6900 202,564.65 20,256.00 02 Solutions, Inc. 6908 2,210,308.35 221,031.00 6929 18,046.00 27-Aug- 1508 02 Okusai Commerce Co., Ltd. 180,463.71 304,257.00 02 01 C1775 SiemensEnergy & Automa tion, Sub-Total Inc. 19-Nov- 01 FOURTH QUARTER OF 2002 TOTAL Ph� 556,274.00 Purchase of Services from Non-Residents which are properly supported by Withholding VAT Certificates (BIR Form No. 1600) Period Payee Page Number in Amount Covered Exhibit "Y" Withheld at 10�;(, 6933 Oct-01 Siemens Ad vanced Engineering PTE LTD 6935 13,023.36 Oct-01 Sumitomo Corporation Tokyo 6937 205,973.74 Nov-01 PB Powe r New Zealand LTD 6939 10,333. 79 Nov-01 Sumitom o Corporation Tokyo 6941 331,599.17 Dec-01 Siemens Ad vanced Engineering PTE LTD 6943 106,338.91 Dec-01 National Engineering Labo ratory 6945 341,084. 71 Dec-01 Sumitom o Corpora tion Tokyo Su b-To t al 405,434.73 Fourth Q ua rter of 2001 Php 1,413,788.41 Feb-02 J PB Power New Zealand LT D 6951 22,560.84 Firs t Q uarte r of 2002 Su b -To ta l Php 22,560.84 Apr-02 Brooks Automa tion PTE LTD 6954 13,039.44 Apr-02 PB Power Limited 6956 18,983.11 Jun-02 Marley Asia Pacific (SEA) SON BHD 6959 49,285.98 Jun-02 H ydrocarbon Risk Consultants Limited 6961 73,647.14 Second Q uarter of 2002 Su b -T o ta l Php 154,955.67 Jul-02 PB Power Limited 6963 69,301 .93 6966, 6968 3,830.50 Sep-02 Brooks Automa tion PTE LTD Sub-Total Php .. _ 7~132.~ Third Q uarter of 2002 Oct-02 Brooks A utoma tion PTE LTD 6970 245,071.26 Nov-02 PB Power New Zealand LTD 6972 28,073.93 Nov-02 Brooks A utoma tion PTE LTD 6974 106,500.00 Dec-02 PB Power Limited 6976 1,140,736.71 PB Power New Zealand LTD Sumito mo Corpora tion Tokyo Fourth Q uarter of 2002 Sub-Total Php 1,520,381.90 TOTAL Php 3,184,819.25 I

Amended Decision CTA Case Nos. 6790 & 6838 (CTA EB Case No. 282)(G .R. No. 181276) Therefore, from the foregoing, the allowable input tax for the period of claim is Php 8,557,486.70, sum-up as follows: 2001 2002 4th Quarter 1st Quarter 2nd 3rd Qua rter Quarter 4th Quarter TOTAL 2,076,792.79 Domestic Purchases of 285,794.78 291,795.47 585,595.22 620,835.01 292,772.30 2,739,600.66 Goods 657,078.33 235,558.35 377,013.88 214,915.69 1,255,034.41 Domestic Purchases of Services Importation of Goods - - 26,266.00 225,751.00 304,257.00 556,274.00 1,413,788.41 3,184,819.25 Purchase o f Services from 22,560.84 15-!,955.67 73,132.43 1,520,381 .90 Non-Residents TOTAL Php 8,557,486.70 However, upon careful review of submitted official receipts for the period starting from October 1, 2001 to December 31, 2002, OR number 666 amounting to Php21,686,928.42 was not stamped with the word "zero-rated" on its face. Consequently, out of the substantiated input VAT of Php8,557,486.70 an additional disallowance of input VAT in the amount of Php42,065.59 shall be deducted representing the Ratio of Sales not properly supported by Official Receipts over the Total Gross Receipts from October 1, 2001 to December 31, 2002.22 The additional disallowance is computed as follows: Substantiated Claim Php 8,557,486.70 Multiply by the Ratio of Sales not properly supported by Official Receipts over the Total Gross Receipts from October 1, 2001 to December 31, 2002, compu ted as follows: Php21,686,928.42 0.0049156474 Ph�4,411,815,317.49 Additional Disallowance Ph� 42,065.59 Therefore, out of the claimed unutilized input VAT of Php19,070,378.18, only the amount of Php8,515,421.11 has been fully substantiated pursuant to Section 4.104-5 of Revenue Regulations No. 7- 95 covering the period from October 1, 2001 to December 31, 2002. WHEREFORE, premises considered, CIR is h ereby ORDERED to REFUND or ISSUE a TAX CREDIT CERTIFICATE to VGPCI in the amount of Php8,515,421.11 representing unutilized input VAT coverin g the period from October 1, 2001 to December 31, 2002 / 22 Commissio11er of Intem nl Revenue vs. Visnyns Geother111nl Power Company, Inc., November 20, 2007

Amended Decision CfA Case Nos. 6790 & 6838 (CfA EB Case No. 282)(G.R. No. 181276) SO ORDERED. LOVELL R'. BAUTISTA I CONCUR: fo CAESAR A. CASANOVA Associate Justice ATTESTATION I attest that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Division. Associate JUstice Chaifperson CERTIFICATION Pursuant to Section 13 of Article VIII of the Constitution, and the Division Chairperson's Attestation, it is h ereby certified that the conclusions in the above Decision were reached in consultation before the case was assigned to the writer of the opinion of the Court's Special Division. Presiding Justice