Court of Tax Appeals

Mercury Drug Corporation vs. Commissioner of Internal Revenue

CTA Case No. 6046 June 7, 2002

REPUBLIC OF THE PHILIPPINES

COURT OF TAX APPEALS

QUEZON CITY

MERCURY DRUG CORPORATION,

Petitioner,

-versus-

COMMISSIONER OF INTERNAL

REVENUE,

Respondent.

C. T.A. CASE NO. 6046

Promulgated:

JUN0]2~

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X - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - X

DECISION

This case involves a claim for refund/tax credit in the amount of P 12 7, 468,444.00 allegedly representing overpaid income tax for taxable year 1997 due to the erroneous issuance of Revenue Regulations No. 2-94 treating the 20% sales discounts granted to qualified senior citizens under Republic Act No. 7432 as deductions from gross income instead of as tax credit. The facts are as follows: Petitioner is a domestic corporation organized and existing under the laws of the Philippines with principal office address at No. 7 Mercury Avenue, Bagumbayan, Quezon City. It is a retailer of medicines and other pharmaceutical products and operates several drugstores nationwide under the name and style of "Mercury Drug" and as such the drugstores are duly licensed to operate by the Bureau ofFood and Drugs, the Bureau of Internal Revenue and the local government units where the drugstores are located (pars. 1-2, Joint Stipulation ofFacts).

Petitioner alleged that during the year 1997, it granted 20% sales discounts in the total amount of P196, 105,299.00 to qualified senior citizens on their purchases of medicines, in compliance with Section 4(a) of Republic Act No. 7432, otherwise known as " An Act to Maximize the Contribution of Senior Citizens to Nation Building, Grant Benefits and Special Privileges and for Other Purposes," which provides: "SECTION 4. Privileges for the Senior Citizens. - The seruor citizens shall be entitled to the following: a) the grant of twenty percent (20%) discount from all establishments relative to utilization of transportation services, hotels and similar lodging establishments, restaurants and recreation centers and purchase of medicines anywhere in the country: Provided, That private establishments may claim the cost as tax credit". In its 1997 income tax return filed on April 15, 1998 (Exhibit B), petitioner averred that it was forced to claim the 20% sales discounts to seruor citizens of P196,105,299.00 as deduction from its gross income pursuant to the following provisions of Section 2(i) of Revenue Regulations No. 2-94, which implements Section 4(a) ofR. A. No. 7432:

"i. Tax Credit - refers to the amount representing the 20% discount granted to a qualified senior citizen by all establishments relative to their utilization of transportation services, hotels and similar lodging establishments, restaurants, drugstores, recreation centers, theaters, cinema houses, concert halls, circuses, carnivals and other similar places of culture, leisure and amusement, which discount shall be deducted by the said establishments from their gross income for income tax purposes and from their gross sales for value-added tax and other percentage tax purposes." However, it is petitioner's view that Section 2(i) of Revenue Regulations No. 2-94 is erroneous considering that Section 4(a) ofR.A. No. 7432 clearly provides that "the cost of the 20% sales discounts to senior citizens may be claimed as tax credit" and not as mere deductions from gross income. Thus, in its administrative claim for refund filed on March 19, 1999 (Exhibit F), petitioner computed its alleged 1997 income tax overpayment as follows: Net Sales Add:

20% Sales Discounts to Senior Citizens Gross Sales Less:

Cost of Sales Merchandise inventory, beginning Purchases Total merchandise available for sale Less: Merchandise inventory, end Gross Profit Add:

Miscellaneous Income Total Income Less:

Operating Expenses Net Income before Income Tax Less: Income subjected to final tax Net Taxable Income Income Tax Due Less:

1.) Tax Credit (20% Sales Discounts to Senior Citizens) 2.) Income Tax Actually Paid Income Tax Refundable p 3,374,706,213.00 15.364,029.928.00 P18, 738,736,141 .00 3,276,830,603.00 p 196,105,299.00 112.656.472.00 p 18,112,491 ,970.00 196,105.299.00 p 18,308,597,269.00 15,461 ,905,538.00 p 2,846,691 ,731.00 162.179,905.00 p 3,008,871 ,636.00 2,415,953,144.00 p 592,918,492.00 74,937,557.00 p 517 980 935 00 p p 181 ,293,327.00 308,761,771.00 127 468 444 00 There being no action on the request for refund/tax credit on the part of the respondent, petitioner filed the instant Petition on April 3, 2000 well within the two-year prescriptive period provided for under Section 230 [now 229] of the Tax Code. Respondent, in his Answer filed on May 25, 2000, advanced by way of Special and Affirmative Defenses that: "4.) In an action for refund, the taxpayer has the burden to show that the taxes paid were erroneously or illegally collected and failure to do so is fatal to the action; and 5.) Claims for tax refund are strictly construed against the taxpayer. Petitioner has no cause of action." In its memorandum, petitioner asserted that the respondent's definition of the term "tax credit" in paragraph (i) of Revenue Regulations No. 2-94 is contrary to Section 4, paragraph (a) of Republic Act No. 7432; that the intent of Congress is to treat the sales discounts granted to senior citizens as tax credit instead of mere deductions from gross income and that Sec. 2, par. (i) of Revenue Regulations No. 2-94 is a mere implementing administrative regulation and cannot modify, alter or amend the clear mandate of Section 4 ofRepublic Act No. 7432 which it seeks to implement. Respondent, on his part, argued that the provision under Republic Act No. 7432 which states that the 20% sales discounts on purchases of medicines by senior citizens be treated as a tax credit is a misnomer as it runs counter to the solemn duty of the government to collect taxes. Respondent further contended that the legal provision in question (Sec. 4 of RA 7432) employs the word "may" in the clause "PROVIDED, that private establishments may claim the cost as tax credit" implying that the availability of the remedy of tax credit is not absolute and mandatory, it does not confer an absolute right on the taxpayer to avail of the tax credit scheme if it so chooses neither does it impose a duty on the part of the government to sit back and allow an important facet of tax collection to be at the sole control and discretion of the taxpayer (citing BIR Ruling 067-95 dated April 11, 1995). Lastly, respondent maintains that in Statutory Construction, in cases of ambiguities, the principle that the contemporaneous construction of a statute given by executive officers of the government whose duty is to execute it, is entitled to great respect and should ordinarily control the construction.

As jointly stipulated by the parties, the issues We are tasked to resolve are:

1. Whether the 20% sales discounts granted to senior citizens on their purchases of medicines should be treated as tax credit deductible from the tax due as provided under R.A. No. 7432 or merely as deductions from gross income as provided under Revenue Regulations No. 2-94;

2. Whether or not petitioner actually granted a total amount of "ONE

HUNDRED NINETY SIX MJLLION ONE HUNDRED FIVE THOUSAND

TWO HUNDRED AND NINETY NINE PESOS (P196,105,299.00) sales discounts to senior citizens on their purchases of medicines in the year 1997; and

3. Whether or not petitioner is entitled to a tax credit/refund in the amount of

ONE HUNDRED TWENTY SEVEN MJLLION FOUR HUNDRED SIXTY

EIGHT THOUSAND FOUR HUNDRED FORTY FOUR PESOS (P 127,468,444. 00).

We find for the petitioner. Time and again, this Court has consistently held that the 20% sales discounts granted to qualified senior citizens should be treated as tax credit and not as mere deductions from gross income. In the case of Sto. Rosario Drug Corporation vs. Commissioner of Internal Revenue, CTA Case No. 5367, promulgated on February 16, 1998, We elucidated, thus:

"The provision of Section 4 of R.A. 7432 is crystal clear - the 20% discounts granted to qualified senior citizens may be claimed as tax credit. And as a settled rule of statutory construction, when the language of the law is clear and unequivocal, the law must be taken to mean exactly what it says (Marin vs. Nacianceno, 19 Phil 238). Construction and interpretation come only after it has been demonstrated that the application is impossible or inadequate without them (People vs. Mapa, G.R No. L-22301, August 30, 1967).

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

THE CHAIRMAN (Rep. Unico ), So, I think we have to put in also a provision here about the deductions from taxable income of that private hospitals, di ba ganon 'yan? REP. AQUINO. Section 11 sa atin ano? THE CHAIRMAN, (Rep. Unico). Puwede na. Yung about the private hospitals. Yung isiningit natin?

MS. ADVENTO. Singit na po ba 'yung 15% on credit ... (inaudible/did not use microphone).

SEN. ANGARA. Hindi pa, hindi pa. THE CHAIRMAN, (Rep. Unico) Ah, 'di pa ba naisama natin? SEN. ANGARA. 0 , o. You want to insert that? THE CHAIRMAN (Rep. Unico). Yung ang proposal ni Senator Shahani, e. SEN. ANGARA. . .. in the case of private hospitals ... they got the grant of 15% discount, provided that, the private hospitals can claim the expense as a tax credit.

REP. AQUINO.

Yah . . . could be allowed as deductions m the perpetrations of .. . (inaudible) income ... SEN. ANGARA. I-tax credit na lang natin para walang cash-out ano? REP. AQUINO 0. o. tax credit. Tama, Okay. Hospitals ba o lahat ng establishments na covered? THE CHAIRMAN. (Rep. Unico) Sa kuwan lang 'yon. as private hospitals lang.

REP. AQUINO. Ano ba 'yung establishments na covered? SEN. ANGARA. Restaurant. . lodging houses. recreation centers. REP. AQUINO. All establishments covered siguro? SEN. ANGARA. From all establishments. Alisin na natin 'yung kuwan kung ganon. Can we go back to Section 4 ha? REP. AQUINO. Oho.

SEN. ANGARA. Letter A To capture that thought. we'll say the grant of 20% discount from all establishments et. cetera. et cetera. provided that said establishments - provided that private establishments may claim the cost as a tax credit. Ganon ba 'yon? REP. AQUINO. Yah.

SEN. ANGARA. Dahil kung government, they don't need to claim it. THE CHAIRMAN. (Rep. Unico). Tax Credit. SEN. ANGARA. As a tax credit rather than as kuwan - deduction, Okay. REP. AQUINO. Okay.

SEN. ANGARA. Sige, Okay. Di. subject to style na lang sa letter A." (pp. 22-24 underscoring supplied) The Court of Appeals affirmed Our ruling in the following cases:

1. Commissioner of Internal Revenue vs. Elmas Drug Corporation, CA-G.R. SP No. 49946, promulgated October 19, 1999;

2. Trinity Franchising and Management Corporation vs. Commissioner of Internal Revenue, CA-GR. SP No. 60269, promulgated Apri/4, 2001;

3. The Commissioner of Internal Revenue vs. Bicolandia Drug Corporation (formerly known as Elmas Drug Company), CA-G.R. SP No. 62824, promulgated May 3, 2001; and

4. Central Luzon Drug Corporation vs. Commissioner of Internal Revenue, CA- G.R. SP No. 60057, promulgated May 31, 2001. In the case of Central Luzon Drug Corporation vs. Commissioner of Internal Revenue, supra, the Court of Appeals also ruled that the full amount and not only the cost of the 20% sales discounts to senior citizens should be the basis of the tax credit, to wit:

"Lastly, the concept of tax credit as just compensation, leads us to conclude that the term "cost" under Sec. 4(a) ofR.A. 7432 refers to cost of acquisition, not the cost of medicines sold to senior citizens, which was already reduced by 20%. Just compensation is the full and fair equivalent of the property taken from the private owner by the expropriator. It is intended to fully indemnify the owner for the loss sustained. The actual, basis or market value of the property is the standard of just compensation. Among the factors considered are the cost of acquisition of the property, the current value of like properties and its actual or potential uses. Clearly, the cost of medicines sold to senior citizens, which is already discounted does not come close to the full and fair equivalent of the property taken. It should not be the basis of the tax credit." Having settled the legal issue, We now determine whether or not petitioner was able to sufficiently prove the factual aspect of its claim for refund. Records reveal that petitioner actually deducted from its 1997 gross sales the amount of P196, 105,299.00 representing 20% sales discounts to senior citizens resulting to a net sales of P 18, 112,491,970.00. The latter amount is indicated in petitioner's 1997 audited financial statements as "S A L E S, Net" (Exhibit A-1) and in Section C, Schedule 1 of its 1997 income tax return as "GROSS SALES DURING THE YEAR" (Exhibit B-1a).

As a result of said deduction, petitioner paid an income tax due of Pl12,656,472.00 (Exhibits B-e, B-d, B-e, B-2, C, D & E) on taxable income of P321,875,636.00.

The various cash slips/cash register tape receipts (Pre-marked as Exhibit L with the cash slip numbers as sub-markings) which were summarized in the 1997 monthly Register of Senior Citizens Transactions (Pre-marked as Exhibit M, inclusive of sub- markings) proved that petitioner actually granted 20% sales discounts to qualified senior citizens during the said year. However, not all of the claimed amount ofP196, 105,299.00 was duly substantiated by cash slips/cash register tape receipts. As can be seen in the report of the commissioned auditing firm, Vicente E. Reyes and Associates (Exhibit J), there were discrepancies between the claimed discounts reflected in petitioner's 1997 monthly register and the audited discounts with proper supporting documents. There were instances when the claimed amounts exceeded the audited amounts or vice-versa.

Hence, this Court shall consider only the lesser of the two amounts with proper supporting documents. Thus, out ofthe claimed 20% sales discounts ofP196,105,299.00 for the year 1997, only the amount of P191 ,198,332.16 was properly substantiated by cash slips or cash register tape receipts (see Annex A for details). In computing petitioner's 1997 overpaid income tax, it becomes necessary to add back to petitioner's net sales of Pl8,112,491,970.00 the amount of Pl96,105,299.00 previously deducted from its gross sales since the 20% sales discounts to senior citizens is no longer to be treated as deductions from gross income but rather as tax credit. Consequently, a re-computation of petitioner's 1997 income tax liability using the substantiated amount of P191,198,332.16 as allowable tax credit will result to an overpaid income tax ofP122,561,477.16, detailed as follows: Net Sales Add:

20% Sales Discounts to Senior Citizens Gross Sales Less:

Cost of Sales Merchandise inventor)', beginning Purchases Total merchandise available for sale Less: Merchandise inventor)', end Gross Profit Add:

Miscellaneous Income Total Income Less:

Operating Expenses Net Income before Income Tax Less: Income subjected to final tax Net Taxable Income Income Tax Due Less:

1.) Tax Credit (20% Sales Discounts p 3,374,706,213.00 15,364.029.928.00 p 18,738,736,141 .00 P18, 112,491 ,970.00 196,105,299.00 P18,308,597 ,269.00 3.276,830,603.00 15,461 ,905,538.00 p 2,846,691,731.00 162,179,905.00 p 3,008,871 ,636.00 2.415,953,144.00 p 592,918,492.00 74.937,557.00 p 517 980 935 00 p 181 ,293,327.00 to Senior Citizens) P 191 ,198,332.16 2.) Income Tax Actually Paid 112.656,4 72.00 303,854,804.16 Income Tax Refundable p 122 561 477 16

WHEREFORE, in view of all the foregoing, petitioner's claim for tax credit is hereby GRANTED but in the reduced amount of Pl22,561,477.16. Respondent Commissioner of Internal Revenue is ORDERED to ISSUE A TAX CREDIT CERTIFICATE in favor of herein petitioner in the amount of ONE HUNDRED TWENTY TWO Mll..LION FIVE HUNDRED SIXTY ONE THOUSAND FOUR HUNDRED SEVENTY SEVEN & 16/100 PESOS (P122,561,477.16) representing overpaid income tax for taxable year 1997.

SO ORDERED.

I CONCUR:

a~C?-~~.o .

<lfUA.NiTO c. CASTANEDA~. Associate Judge L -ts.. o~ ERNESTO D. ACOSTA Presiding Judge CERTIFICATION I hereby certifY that the above decision was reached after due consultation with the members of the Court of Tax Appeals in accordance with Section 13, Article VIII of the Constitution.

~~- ct-v-A_ ERNESTO D. ACOSTA Presiding Judge

MERCURY DRUG CORPORATION

-vs- COMMISSIONER OF INTERNAL REVENUE

SCHEDULE OF ALLOWABLE 20% SALES

DISCOUNTS TO SENIOR CITIZENS

FOR THE YEAR ENDED DECEMBER 31 , 1997 ANNEXA 20% Sales Discounts to Senior Citizens January Bam bang Glori etta Branch Kalookan 9th Avenue Cubao Romulo Quiapo Legarda Gastambide Paco Paz Pasay Taft Kalentong General Sangandaan Cubao Aurora Baclaran Quirino Makati J. P. Rizal Recto Avenida Magallanes Trabajo Blum. Avenida Villalobos Ermita Sto. Cristo Greenhills San Juan Pasay Libertad Congressional Pasig Mutya Cubao Quirino Guadalupe Baclaran Airport Espana Marikina Concepcion Pasig Mabini Malabon Plaza Earnshaw Banaue Cavite Binan Plaza Rizal Malolos Plaza Alabang Montillano Calamba Crossing Rosario Binakayan Mali bay Central Market Pritil Sta. Mesa V. Mapa Per Register (Pre-marked Exh M) p 69,191 .06 114,856.09 59,245.26 248,552.43 180,805.72 31 ,012.14 94,389.56 70,724.18 87,027.93 62,173.57 87,362.29 61,768. ~ 9 116,041 .12 47,242.10 226,469.23 64,623.06 101,426.70 65,695.99 102,720.04 62,138.11 350,843.19 135,111 .20 84,433.09 287,641 .82 51 ,241 .22 119,564.48 73,261.75 45,344.39 99,461.28 142,229.?4 110,637.30 101 ,491 .80 27,625.23 128,968.36 117,021 .60 65,515.83 66,301 .42 68,126.32 59,427.26 36,843.11 121 ,578.73 71,434.62 55,533.21 45,774.03 66,704.52 Per CPA Report (Exhibit J) Allowable p 69,093.05 p 69,093.05 115,382.58 114,856.09 59,427.44 59,245.26 246,265.56 246,265.56 181 ,246.07 180,805.72 29,912.87 29,912.87 94,367.92 94,367.92 72,719.72 70,724.18 84,560.00 84,560.00 62,306.36 62,173.57 87,052.65 87,052.65 61 ,641.14 61 ,641.14 117,182.77 116,041.12 49,399.93 47,242.10 227,700.56 226,469.23 64,212.06 64,212.06 101,448.46 101 ,426.70 65,531.33 65,531 .33 102,973.96 102,720.04 62,611.67 62,138.11 350,935.08 350,843.19 145,609.32 135,111 .20 82,462.49 82,462.49 288,006.19 287,641 .82 51 ,260.87 51 ,241 .22 122,136.41 119,564.48 73,591 .90 73,261.75 45,348.61 45,344.39 99,452.78 99,452.78 143,768.98 142,229.74 110,652.80 110,637.30 102,450.87 101,491 .80 27,734.75 27,625.23 122,960.52 122,960.52 107,195.23 107,195.23 68,625.86 65,515.83 66,123.58 66,123.58 67,824.48 67,824.48 59,188.75 59,188.75 36,959.82 36,843.11 125,255.79 121 ,578.73 77,275.77 71,434.62 55,532.60 55,532.60 47,894.44 45,774.03 66,814.06 66,704.52 page 1 of 55 l(qVf 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J ) Allowable Marikina dela Paz 102,392.29 103,101 .88 102,392.29 Murphy 52,534.45 52,365.90 52,365.90 Del Monte 58,706.53 62,919.90 58,706.53 Nepa Q. Mart 79,080.69 79,139.32 79,080.69 North bay 25,572.99 25,572.99 25,572.99 Paco Pedro Gil 103,623.38 100,841 .01 100,841 .01 Shoppesville 205,280.67 208,279.83 205,280.67 Quiapo R. Hidalgo 45,080.24 45,059.50 45,059.50 Kalookan Monumento 93,034.39 92,994.27 92,994.27 Anti polo 49,355.05 54,114.39 49,355.05 San Pedro 46,834.36 109,896.06 46,834.36 Park Square I 65,957.49 68,075.10 65,957.49 Novaliches Plaza 744.87 Retiro 261 ,800.63 264,671 .38 261 ,800.63 Kalookan 11th Ave.

74,781.40 75,073.26 74,781.40 Meycauyan Plaza 46,670.88 46,642.06 46,642.06 Sta. Ana 79,155.88 80,593.16 79,155.88 Muntinlupa 46,587.12 46,527.01 46,527.01 Ali Mall 156,057.16 155,268.37 155,268.37 Scout Borromeo 308,825.36 309,931.61 308,825.36 EDSA Central 46,793.53 48,359.79 46,793.53 Zapote 1 ,485.49 89,054.19 1,485.49 Blum. Oroquieta 82,656.07 86,527.06 82,656.07 Los Banos 85,184.85 86,369.59 85,184.85 Binan Paterno 56,882.83 57,119.24 56,882.83 Paranaque 59,703.30 61 ,663.39 59,703.30 EDSA West 181 ,324.32 177,288.58 177,288.58 Sta.Mesa Magsaysay 62,213.76 62,501 .81 62,213.76 Sta. Cruz 74,692.01 74,758.25 74,692.01 Karuhatan 44,721 .55 45,951.57 44,721 .55 Nolasco 55,143.72 55,158.27 55,143.72 Pasay Burgos 68,393.18 70,234.47 68,393.18 Plaridel 43,987.76 43,915.77 43,915.77 Cloverleaf 9,381 .84 9,376.71 9,376.71 Sucat 108,666.42 108,148.61 108,148.61 Cainta Junction 54,816.09 56,238.27 54,816.09 Siniloan 20,202.31 20,229.30 20,202.31 Escolta 62,700.24 64,558.55 62,700.24 Broadway Centrum 182,426.90 183,195.49 182,426.90 Gil Puyat Washington 40,721 .08 40,711 .88 40,711 .88 Malanday 26,695.74 28,544.94 26,695.74 EDSA Libertad 108,923.58 111 ,932.57 108,923.58 Tanay 22,048.22 23,094.41 22,048.22 Maypajo 28,343.94 28,377.25 28,343.94 Malinta 56,322.55 56,322.55 56,322.55 Naic 57,723.36 59,052.70 57,723.36 Kalentong Pershing 78,836.46 79,319.79 78,836.46 Sta. Maria 117,245.57 11 8,626.63 117,245.57 Calamba Pabalan 44,231 .21 44,296.23 44,231.21 Recto Quezon Blvd.

21 ,017. 03 20,729.1 4 20,729.14 Balagtas 50,937.15 51 ,039.52 50,937.15 Novaliches Susano 44,674.31 45,428.38 44,674.31 Taytay 45,705.•.7 46,532.75 45,705.47 Recto Soler 70,782.79 71 '152.93 70,782.79 page 2 of 55 y;rt;rA 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Harrison Plaza 130,515.72 132,945.21 130,515.72 Gil Puyat Urban 105,648.33 109,351.20 105,648 33 Masinag 44,636.69 46,441.92 44,636.69 Q. Plaza 120,977.22 119,455.89 119,455.89 Alabang Highway 34,362.75 37,908.70 34,362.75 Pasong Tamo 33,649.26 35,048.90 33,649.26 EDSA Pioneer 27,779.98 27,809.68 27,779.98 Kalookan Plaza 71,620.72 71,421.83 71,421.83 Novaliches Quirino 59 837.74 59 759.72 59,759.72 Landmark 44,306.75 44,134.73 44,134.73 Morong 24,914.41 26,349.32 24,914.41 EDSA Shaw 24 520.92 24,105.96 24,105.96 Farmer's Plaza 75,701.11 74,738.63 74,738.63 Fairview 99,173.10 114,149.40 99,173.10 Quezon Avenue 107,236.72 107,718.68 107,236.72 Kalookan Gotesco 146,352.25 146,485.44 146,352.25 EDSA Mayflower 130,349.79 128,842.40 128,842.40 Pasay Rotonda 25,866.38 27 339.24 25,866.38 Roosevelt 41,783.20 41,787.78 41,783.20 Lagro 52,625.77 51,578.02 51,578.02 Quiapo-Palanca 15,083.96 15,034.96 15,034.96 Better Living 102,755.05 104,071.05 102,755.05 Pateros 86,909.76 87,053.99 86,909.76 Las Pinas 182,998.77 185,626.89 182,998.77 Bacoor 70,186.66 70,440.82 70,186.66 Imus Cavite 169,192.30 169,327.16 169,192.30 Marikina J. P. Rizal 68,835.99 69,396.50 68,835.99 Tandang Sora 111,612.28 112,083.29 111,612.28 Gil Puyat Dian 54,916.36 52,307.13 52,307.13 EDSA Ortigas 59,713.53 60,814.99 59,713.53 Ayala Alabang 157,105.74 156,915.83 156,915.83 Silang Cavite 41,192.50 42,655.43 41,192.50 Pasig - San Joaquin 68,065.26 68,138.73 68,065.26 Park Square II 97,183.64 97,837.90 97,183.64 Laong Laan 84,403.73 84,560.44 84,403.73 Sta. Rosa 61,806.93 61,985.14 61,806.93 Cainta - Parola 52,879.57 52,721.40 52,721.40 A. Arnaiz 38,089.18 38,230.95 38,089.18 Gagalangin 49,339.51 49 487.08 49,339.51 EDSA Plaza 111,888.80 111,830.20 111,830.20 Meycauayan Highway 73,223.41 73,369.41 73,223.41 Diliman Citimall 215,476.16 219,585.81 215,476.16 Malabon Hulong Duhat 69,380.23 69,427.09 69,380.23 Commonwealth Gotesco 80,750.88 80,461.77 80,461.77 Kalookan Samson Road 14,609.09 14,610.89 14,609.09 Navotas 90,325.78 90,736.20 90,325.78 Cash & Carry 99,357.75 100,452.52 99,357.75 Polo 32,802.76 32,586.57 32,586.57 Olives Plaza 52,404.73 54,740.62 52,404.73 V. Luna 144,483.69 144,788.40 144,483.69 Commonwealth T-Sora 103,761.27 103,625.82 103,625.82 Paso de Blas 15,469.02 14,776.23 14,776.23 Nova. Sta. Quiteria 60,072.78 60,102.68 60,072.78 Jaka Plaza 123,213.57 123,144.17 123,144.17 page 3 of 55 er Branch Ayala Town Center Hagonoy Nagcarlan Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

San Miguel Cubao EDSA Malolos Highway Pasig Gotesco Forbes San Antonio Cainta Sta. Lucia Imus Makro Comembo San Andres Bukid Cebu Leon Kiat Cebu Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar Davao San Pedro lloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora Iloilo - (znart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt. Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 40,556.21 27,606.91 12,385.09 42,036.98 41,674.75 40,539.57 20,654.04 25,284.31 31,377.06 41,921.87 23,721.40 3,693.97 137.76 519.38 182.00 5,371.43 4,850.27 60,783.42 30.90 54,094.10 311,623.52 24,983.92 21,350.82 66,468.24 25,983.89 8,020.50 1,160.36 58,132.99 33,897.57 240,643.45 6,648.93 8,076.04 4,334.75 39,615.33 24,705.09 49,721.39 57,200.88 21,478.29 11,144.60 41,862.62 31,934.46 4,111.54 14,411.75 20,909.79 71,665.71 4,812.16 113,576.47 Per CPA Report Exhibit J 40,672.98 27,582.24 12,444.49 42,177.42 41,680.14 40,309.18 20,687.17 26,557.26 32,213.68 42,039.22 767.27 3,279.69 137.76 525.18 6,103.21 4,880.94 61,523.76 11,493.62 31,762.20 54,520.86 306,052.34 7,734.91 21,613.72 10,255.37 4,644.90 19,390.74 66,966.18 7,910.93 25,154.32 8,024.60 1,180.36 58,286.88 33,408.27 239,919.76 6,505.08 7,411.90 14,752.64 40,135.24 57,077.10 24,361.65 50,034.04 25,334.51 18,050.50 11,035.64 41,002.32 30,644.54 11,942.29 4,290.51 13,734.04 21,123.79 70,944.38 4,845.08 114,338.31 Allowable 40,556.21 27,582.24 12,385.09 42,036.98 41,674.75 40,309.18 20,654.04 25,284.31 31,377.06 41,921.87 767.27 3,279.69 137.76 519.38 5,371.43 4,850.27 60,783.42 30.90 54,094.10 306,052.34 10,255.37 19,390.74 66,468.24 25,154.32 8,020.50 1,160.36 58,132.99 33,408.27 239,919.76 6,505.08 7,411.90 4,334.75 39,615.33 24,361.65 49,721.39 25,334.51 18,050.50 11,035.64 41,002.32 30,644.54 4,111.54 13,734.04 20,909.79 70,944.38 4,812.16 113,576.47 page 4 of 55 mite 20% Sales Discounts to Senior Citizens Per CPA Per Reg ister Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Lapaz Iloilo 111 ,931 .69 110,383.71 110,383.71 lligan - Palao 19,743.44 19,080.43 19,080.43 Malaybalay 23,434.34 23,405.74 23,405.74 Valencia Poblacion 12,549.84 12,608.84 12,549.84 Cagayan Lapasan 33,430.18 33,828.93 33,430.18 Mati-Ma bini 4,198.30 4,198.30 4,198.30 Koronadal Alunan 41,401 .34 San Carlos City 4,985.96 4,927.50 4,927.50 Davao Digos 16,409.31 Iloilo Mabini 18,753.£'7 18,835.79 18,753.57 Calbayog 9,025.60 9,025.60 9,025.60 San Jose Antique 43,234.31 41 ,396.13 41 ,396.13 Cagayan Osmena Cogon 32,028.84 32,555.51 32,028.84 Midsayap 11 ,185.10 11 ,121 .30 11 ,121 .30 Lapu-Lapu 4,367.79 4,266.87 4,266.87 Roxas, Roxas 70,602.31 71 ,189.58 70,602.31 Silay 16,567.82 16,714.03 16,567.82 Molave 4,140.94 4,211 .64 4,140.94 Kidapawan 186.60 23,750.60 186.60 Butuan J. Satorre 6,505.47 5,941.67 5,941 .67 Ayala Center Cebu 12,068.00 11 ,749.90 11 ,749.90 Dipolog Lacaya 7,855.55 Catarman 6,960.96 7,005.96 6,960.96 Gen Santos Santiago 7,958.14 8,148.94 7,958.14 Cadiz 461 .86 477.57 461 .86 Kabankalan 101 .50 Maranding 129.95 subtotal p 15,015,039.07 p 15,427,232.19 p 14,875,962.22 February Bam bang p 56,385.60 p 56,057.37 p 56,057.37 Glorietta 102,900.30 108,569.06 102,900.30 Kalookan 9th Avenue 48,794.18 51 ,794.64 48,794.18 Cubao Romulo 226,343.30 226,045.83 226,045.83 Quiapo 144,786.97 151 ,787.30 144,786.97 Legarda Gastambide 17,616.81 24,125.01 17,616.81 Paco Paz 101 ,690.28 102,097.24 101 ,690.28 Pasay Taft 66,185.26 67,665.86 66,185.26 Kalentong General 64,495.90 78,620.78 64,495.90 Sangandaan 56,282.47 57,239.88 56,282.47 Cubao Aurora 78,435.70 87,204.13 78,435.70 Baclaran Quirino 39,168.49 56,153.15 39,168.49 Makati J. P. Rizal 105,190.81 109,688.43 105,190.81 Recto Avenida 44,125.70 44,025.00 44,025.00 Magallanes 209,682.20 209,606.07 209,606.07 Trabajo 64,510.C3 64,408.40 64,408.40 Blum. Avenida 90,173.53 94,332.95 90,173.53 Villalobos 57,436.73 57,593.35 57,436.73 Ermita 100,593.72 103,805.71 100,593.72 Sto. Cristo 61,416.75 67,063.68 61 ,416.75 Greenhills 375,447.08 375,634.50 375,447.08 San Juan 133,144.10 133,429.24 133,144.10 Pasay Libertad 83,220.86 89,195.03 83,220.86 page 5 of 55 ~t;t¥ 20% Saln.s Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Congressional 270,199.20 276,245.41 270,199.20 Pasig Mutya 49,971 .24 50,160.66 49,971 .24 Cubao Quirino 117,129.05 117,479.55 117,129.05 Guadalupe 62,265.71 64,521 .16 62,265.71 Baclaran Airport 46,108.54 49,463.97 46,108.54 Espana 95,042.30 99,143.26 95,042.30 Marikina Concepcion 117,731.49 138,337.08 117,731.49 Pasig Mabini 96,891.57 101 ,088.53 96,891 .57 Malabon Plaza 87,337.93 93,512.51 87,337.93 Earnshaw 25,886.91 26,787.99 25,886.91 Banaue 39,578.37 65,827.01 39,578.37 Cavite 102,745.43 111 ,472.10 102,745.43 Binan Plaza Rizal 61 ,959.41 68,729.78 61 ,959.41 Malolos Plaza 65,949.15 66,052.02 65,949.15 Alabang Montillano 58,383.53 62,671 .73 58,383.53 Calamba Crossing 48,572.99 48,606.02 48,572.99 Rosario 31 ,937.13 31 ,966.10 31 ,937.13 Binakayan 120,126.65 120,545.56 120,126.65 Mali bay 54,734.13 59,558.39 54,734.13 Central Market 52,813.13 55,026.84 52,813.13 Pritil 46,853.30 47,053.44 46,853.30 Sta. Mesa V. Mapa 65,949.77 66,016.16 65,949.77 Marikina dela Paz 111 ,837.41 113,503.88 111 ,837.41 Murphy 43,086.08 45,870.37 43,086.08 Del Monte 74,299.76 79,326.14 74,299.76 Nepa Q. Mart 61 ,098.46 61 ,415.89 61 ,098.46 North bay 24,466.83 26,246.27 24,466.83 Paco Pedro Gil 91 ,922.22 98,486.00 91 ,922.22 Shoppesville 179,082.93 179,492.79 179,082.93 Quiapo ,R. Hidalgo 35,839.21 35,702.87 35,702.87 Kalookan Monumento 114,614.55 119,247.60 114,614.55 Anti polo 26,717.71 59,530.74 26,717.71 San Pedro 72,862.ZO 107,233.56 72,862.20 Park Square I 72,939.42 72,976.16 72,939.42 Retire 234,872.80 252,622.24 234,872.80 Kalookan 11th Ave.

59,546.65 59,973.70 59,546.65 Meycauyan Plaza 40,850.40 40,863.60 40,850.40 Sta. Ana 76,538.47 78,688.65 76,538.47 Muntinlupa 37,532.92 47,774.97 37,532.92 Ali Mall 119,183.95 128,373.41 119,183.95 Scout Borromeo 275,916.46 276,909.30 275,916.46 EDSA Central 51 ,934.57 52,453.05 51 ,934.57 Zapote 58,341 .96 84,216.56 58,341 .96 Blum. Oroquieta 62,682.45 75,429.52 62,682.45 Los Banos 75,866.83 87,002.87 75,866.83 Binan Paterno 43,330.82 43,623.58 43,330.82 Paranaque 61 ,876.23 61 ,574.51 61 ,574.51 EDSA West 152,411 .35 168,368.71 152,411 .35 Sta.Mesa Magsaysay 50,546.57 52,429.64 50,546.57 Sta. Cruz 41 ,648.46 69,816.24 41 ,648.46 Karuhatan 38,684.P8 47,551 .07 38,684.88 Nolasco 40,980.00 41 ,150.56 40,980.00 Pasay Burgos 66,049.93 65,991.80 65,991.80 Plaridel 50,032.03 51 ,933.46 50,032.03 page 6 of 55 71/fU/ Branch Cloverleaf Sucat Cainta Junction Siniloan Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd.

Balagtas Novaliches Susano Taytay Recto Soler Harrison Plaza Gil Puyat Urban Masinag Q. Plaza Alabang Highway Pasong Tamo EDSA Pioneer Kalookan Plaza Novaliches Quirino Landmark Morong EDSA Shaw Farmer's Plaza Fairview Quezon Avenue Kalookan Gotesco EDSA Mayflower Pasay Rotonda Roosevelt Lagro Quiapo-Palanca Better Living Pateros Las Pinas Bacoor Imus Cavite Marikina J. P. Rizal Tandang Sora Gil Puyat Dian EDSA Ortigas Ayala Alabang Silang Cavite Pasig - San Joaquin 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 9,367.96 105,304.44 34,879.15 11,728.77 57,826.22 188,494.83 32,648.21 29,872.07 97,785.51 18,060.32 24,743.37 48,399.57 53,793.56 73,145.75 93,801.73 42,586.52 21,086.86 47,323.05 39,610..4 38,644.32 79,481.83 141,290.41 80,474.25 42,593.30 102,351.92 37,961.29 30,793.88 17,928.25 59,809.36 54,501.48 41,457.89 24,951.69 25,207.11 78,349.53 87,499.80 95,922.25 127,691.58 108,434.92 23,463.14 44,725.46 48 217.04 13,591.23 94,330.24 73,054.15 134,427.92 50,072.92 170,235.43 52,053.05 106,349.15 52,479.50 69,268.07 152,886.85 41,348.36 65,376.37 Per CPA Report (Exhibit J) 9,488.35 105,691.43 40,031.26 18,739.09 58,467.11 190,876.85 33,274.49 29,934.28 99,402.98 18,798.93 25,469.90 47,192.53 53,709.80 73,414.30 105,047.38 42,583.08 21,098.88 62,713.90 39,636.47 38,794.83 79,481.83 151,701.98 93,452.47 46,896.16 107,214.75 38,017.95 33,525.25 23,698.75 60,527.81 57,221.64 41,428.19 25,796.64 26,026.35 78,605.82 95,886.20 95,147.09 138,851.66 110,581.00 24,139.89 45,484.37 51,455.56 14,230.02 105,669.31 76,954.75 172,789.49 70,252.19 170,653.24 64,122.16 106,752.24 49,326.35 69,260.66 152,269.89 41,467.22 66,562.67 Allowable 9,367.96 105,304.44 34,879.15 11,728.77 57,826.22 188,494.83 32,648.21 29,872.07 97,785.51 18,060.32 24,743.37 47,192.53 53,709.80 73,145.75 93,801.73 42,583.08 21,086.86 47,323.05 39,610.54 38,644.32 79,481.83 141,290.41 80,474.25 42,593.30 102,351.92 37,961.29 30,793.88 17,928.25 59,809.36 54,501.48 41,428.19 24,951.69 25,207.11 78,349.53 87,499.80 95,147.09 127,691.58 108,434.92 23,463.14 44,725.46 48,217.04 13,591.23 94,330.24 73,054.15 134,427.92 50,072.92 170,235.43 52,053.05 106,349.15 49,326.35 69,260.66 152,269.89 41,348.36 65,376.37 page 7 of 55 NYY 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Park Square II 82,541 .96 82,796.74 82,541 .96 Laong Laan 49,654.75 67,897.70 49,654.75 Sta. Rosa 58,660.09 Cainta - Parola 42,882.94 48,046.75 42,882.94 A. Arnaiz 31 ,919: :2 33,078.20 31 ,919.12 Gagalangin 49,543.29 51 ,959.52 49,543.29 EDSA Plaza 90,914.08 94,969.07 90,914.08 Meycauayan Highway 77,051.19 77,221 .74 77,051 .19 Diliman Citimall 215,437.75 214,936.37 214,936.37 Malabon Hulong Duhat 57,051 .06 57,270.57 57,051 .06 Commonwealth Gotesco 75,850.40 74,887.10 74,887.10 Kalookan Samson Road 14,247.92 14,605.99 14,247.92 Navotas 77,195.86 80,086.41 77,195.86 Cash & Carry 101 ,669.93 115,554.47 101 ,669.93 Polo 37,881 .04 38,547.56 37,881 .04 Olives Plaza 50,264.28 50,836.31 50,264.28 V. Luna 155,422.99 153,318.19 153,318.19 Commonwealth T-Sora 102,524.82 103,903.03 102,524.82 Paso de Bias 12,711 .52 13,562.39 12,711 .52 Nova. Sta. Quiteria 54,514.59 56,814.72 54,514.59 Jaka Plaza 117,057.01 127,545.07 117,057.01 Ayala Town Center 40,921 .32 43,102.53 40,921 .32 Hagonoy 27,188.?.2 27,188.77 27,188.77 Nagcarlan 6,160.28 12,829.07 6,160.28 Cainta Ortigas Ext.

34,696.59 34,635.91 34,635.91 Tagaytay 38,308.65 38,317.19 38,308.65 A. Bonifacio Q.C.

38,809.63 38,811 .97 38,809.63 San Miguel 20,784.87 20,786.97 20,784.87 Cubao EDSA 24,585.26 26,697.50 24,585.26 Malolos Highway 33,521 .03 34,146.38 33,521.03 Pasig Gotesco 41 ,987.28 39,125.26 39,125.26 Forbes San Antonio 23,906.98 Cainta Sta. Lucia 10,543.40 10,651 .55 10,543.40 lmus Makro 7,040.78 5,223.29 5,223.29 Comembo 14,030.19 13,958.37 13,958.37 Cebu Leon Kiat 4,572.67 4,553.63 4,553.63 Cebu Juan Luna 3,229.53 3,347.56 3,229.53 Cagayan T. Neri 62,729.29 62,669.20 62,669.20 Davao Quirino 16,359.41 14,998.58 14,998.58 Tacloban Salazar 28,723.87 27,139.88 27,139.88 Davao San Pedro 56,793.88 55,911 .27 55,911.27 Iloilo Valeria 313,426.93 316,488.08 313,426.93 Davao Lapu-Lapu 6,240.02 7,669.90 6,240.02 Bacolod Libertad 20,008.66 19,902.15 19,902.15 Zambo. Veterans 10,746.94 10,716.34 10,716.34 Cota. Magallanes 5,170.60 5,709.83 5,170.60 Cagayan J. Borja 19,718.95 20,043.21 19,718.95 Davao C.M. Recto 61 ,677.31 62,257.27 61 ,677.31 Davao Bankerohan 7,825.44 7,754.24 7,754.24 Gen. Santos Acharon 28,310.70 28,409.40 28,310.70 Tacloban Burgos 7,410.92 7,358.94 7,358.94 Cebu Carbon 2,052.82 1,747.62 1,747.62 Bacolod Araneta 46,823.86 46,718.92 46,718.92 Ozamis Zamora 28,005.83 28,560.85 28,005.83 page 8 of 55 tl'fl1k Branch lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt.

Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz Iloilo lligan - Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadal Alunan San Carlos City Davao Digos lloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-Lapu Roxas, Roxas Silay Molave Kidapawan Butuan J. Satorre Ayala Center Cebu Dipolog Lacaya Catarman Gen Santos Santiago Cadiz Quirino Balintawak Sta. Rosa Waltermart Cotabato Sinsuat Cotabato Plaza Valencia Magsaysay subtotal 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 248,737.90 5,657.35 3,687.27 11,797.27 49,563.68 46,383.84 22,895.08 43,471.73 20,890.94 13,876.32 11,189.18 45,933.83 32,471.63 7,979.96 2,924.08 11,738.24 14,794.37 60,673.81 4,237.39 123,260.12 98,328.44 22,546.75 25,891.37 10,887.35 22,777.35 5,596.25 19,926.04 4,169.88 27,413.25 37,689.84 7,519.80 47,848.82 35,010.12 11,913.25 6,213.57 68,005.45 16,692.87 4,248.28 24,642.47 5,622.27 9,853.56 9,004.72 7,788.03 9,562.29 1,035.56 6,183.65 60.30 14,956.65 30,513.55 3.32 P 14,054,189.13 P Per CPA Report (Exhibit J) 250,874.57 5,600.53 3,687.27 12,016.07 48,795.19 46,460.48 21,931.22 43,217.45 20,602.34 13,898.13 11,157.28 45,819.95 32,608.62 7,994.39 2,954.09 12,266.22 14,603.37 61,534.41 4,236.19 122,440.94 99,456.64 22,546.75 24,058.20 11,521.55 22,687.29 5,472.30 19,738.84 4,170.08 27,384.60 37,324.67 7,480.71 48,720.36 35,277.13 11,913.85 4,741.97 68,336.53 17,089.59 4,361.11 24,752.29 5,836.92 10,359.66 9,336.92 7,788.03 9,522.29 1,097.84 13,894.57 15,046.71 30,488.85 14,789,039.56 P Allowable 248,737.90 5,600.53 3,687.27 11,797.27 48,795.19 46,383.84 21,931.22 43,217.45 20,602.34 13,876.32 11,157.28 45,819.95 32,471.63 7,979.96 2,924.08 11,738.24 14,603.37 60,673.81 4,236.19 122,440.94 98,328.44 22,546.75 24,058.20 10,887.35 22,687.29 5,472.30 19,738.84 4,169.88 27,384.60 37,324.67 7,480.71 47,848.82 35,010.12 11,913.25 4,741.97 68,005.45 16,692.87 4,248.28 24,642.47 5,622.27 9,853.56 9,004.72 7,788.03 9,522.29 1,035.56 6,183.95 14,956.65 30,488.85 14,002,290.23 page 9 of 55 Mitr 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable March Bam bang p 86,834.43 p 90,245.63 p 86,834.43 Glorietta 117,268.01 123,080.10 117,268.01 Kalookan 9th Avenue 55,660.02 53,238.73 53,238.73 Cubao Romulo 231 ,750.77 239,993.04 231 ,750.77 Quiapo 140,858.63 168,784.53 140,858.63 Legarda Gastambide 16,148.06 31 ,913.26 16,148.06 Paco Paz 98,540.35 98,611 .64 98,540.35 Pasay Taft 69,945.02 70,024.29 69,945.02 Kalentong General 88,686.97 88,618.86 88,618.86 Sangandaan 59,231.40 60,024.29 59,231.40 Cubao Aurora 83,220.59 90,155.09 83,220.59 Baclaran Quirino 61 ,927.84 61 ,927.86 61 ,927.84 Makati J. P. Rizal 123,522.53 123,103.87 123,103.87 Recto Avenida 48,395.04 48,274.62 48,274.62 Magallanes 242,951 .58 243,708.33 242,951 .58 Trabajo 60,862.70 63,806.83 60,862.70 Blum. Avenida 119,336.29 118,657.97 118,657.97 Villalobos 64,258.87 64,087.68 64,087.68 Ermita 89,404.45 94,039.15 89,404.45 Sto. Cristo 83,781 .67 85,298.99 83,781 .67 Greenhills 359,349.24 361 '192.05 359,349.24 San Juan 150,442.93 150,929.74 150,442.93 Pasay Libertad 98,917.75 94,423.52 94,423.52 Congressional 329,335.59 335,866.34 329,335.59 Pasig Mutya 57,506.69 57,650.78 57,506.69 Cubao Quirino 169,884.12 169,207.32 169,207.32 Guadalupe 74,149.62 73,602.92 73,602.92 Baclaran Airport 39,374.30 42,949.54 39,374.30 Espana 114,435.67 115,857.51 114,435.67 Marikina Concepcion 144,507.02 145,611 .81 144,507.02 Pasig Mabini 121 , 557 .~ 5 122,278.48 121 ,557.95 Malabon Plaza 102,840.37 103,538.10 102,840.37 Earnshaw 57,782.36 57,984.96 57,782.36 Banaue 80,466.61 79,128.80 79,128.80 Cavite 112,220.51 108,377.82 108,377.82 Binan Plaza Rizal 76,957.77 74,281.44 74,281.44 Malolos Plaza 80,834.78 80,338.50 80,338.50 Alabang Montillano 72,257.16 72,105.37 72,105.37 Calamba Crossing 62,247.17 62,936.38 62,247.17 Rosario 33,798.90 33,102.34 33,102.34 Binakayan 131 ,751 .39 132,895.67 131 ,751 .39 Mali bay 70,202.57 71,421 .20 70,202.57 Central Market 57,584.46 57,582.34 57,582.34 Pritil 48,465.72 48,306.54 48,306.54 Sta. Mesa V. Mapa 67,937.03 64,120.69 64,120.69 Marikina dela Paz 119,506.24 120,803.22 119,506.24 Murphy 47,549.54 47,541.59 47,541 .59 Del Monte 76,651 .20 76,597.21 76,597.21 Nepa Q. Mart 59,691.08 59,516.87 59,516.87 North bay 26,142.14 26,142.14 26,142.14 Paco Pedro Gil 113,821 .93 110,083.34 110,083.34 Shoppesville 249,551 .35 249,309.88 249,309.88 Quiapo R. Hidalgo 39,499.90 39,399.20 39,399.20 page 10 of 55 Yl!tfU Branch Kalookan Monumento Antipolo San Pedro Park Square | Novaliches Plaza Retiro Kalookan 11th Ave.

Meycauyan Plaza Sta. Ana Muntinlupa Ali Mall Scout Borromeo EDSA Central Zapote Blum. Oroquieta Los Banos Binan Paterno Paranaque EDSA West Sta.Mesa Magsaysay Sta. Cruz Karuhatan Nolasco Pasay Burgos Plaridel Cloverleaf Sucat Cainta Junction Siniloan Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd.

Balagtas Novaliches Susano Taytay Recto Soler Harrison Plaza Git Puyat Urban Masinag Q. Plaza Alabang Highway Pasong Tamo EDSA Pioneer Kalookan Plaza 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 125,664.98 61,831.28 115,231.61 79,263.13 39,300.21 260,051.19 63,860.39 52,672.57 78,909.18 46,437.86 149,248.15 308,667.72 47,752.46 87,284.69 84,131.52 98,139.01 49,859.27 67,952.C6 191,032.62 53,735.38 67,193.40 46,204.16 46,432.50 74,018.13 44,700.79 10,225.45 120,315.61 45,124.94 22,453.18 66,609.25 193,751.70 36,981.65 29,233.09 114,607.88 17,548.09 32,491.76 55,867.85 61,010.94 80,486.10 112,761.91 41,318.97 20,480.32 59,365.87 39,997.69 43,186.56 93,032.39 150,353.75 113,264.39 44,919.80 111,527.17 40,247.80 37,268.89 20,429.86 71,943.91 Per CPA Report (Exhibit J) 123,287.82 61,766.47 118,162.14 79,263.86 39,329.57 271,189.96 63,432.67 52,969.48 78,910.34 46,134.20 148,170.91 310,221.36 47,885.71 87,239.59 84,127.38 95,849.02 49,970.50 67,815.61 190,774.61 53,826.69 67,298.05 46,111.84 46,603.04 73,936.62 44,653.43 10,441.42 120,337.53 46,475.72 22,506.45 67,655.60 193,083.81 34,951.28 29,296.25 116,404.04 20,468.95 32,491.50 53,913.00 61,465.37 81,222.09 112,799.88 41,174.27 20,476.51 59,255.61 40,099.16 43,134.30 92,756.99 150,896.02 108,397.33 47,959.50 112,865.75 40,242.43 37,474.46 21,369.28 74,185.63 Allowable 123,287.82 61,766.47 115,231.61 79,263.13 39,300.21 260,051.19 63,432.67 52,672.57 78,909.18 46,134.20 148,170.91 308,667.72 47,752.46 87,239.59 84,127.38 95,849.02 49,859.27 67,815.61 190,774.61 53,735.38 67,193.40 46,111.84 46,432.50 73,936.62 44,653.43 10,225.45 120,315.61 45,124.94 22,453.18 66,609.25 193,083.81 34,951.28 29,233.09 114,607.88 17,548.09 32,491.16 53,913.00 61,010.94 80,486.10 112,761.91 41,174.27 20,476.51 59,255.61 39,997.69 43,134.30 92,756.99 150,353.75 108,397.33 44,919.80 111,527.17 40,242.43 37,268.89 20,429.86 71,943.91 page 11 of 55 MEV 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Novaliches Quirino 43,098.34 43,424.02 43,098.34 Landmark 40,486.24 40,392.94 40,392.94 Morong 25,462.95 25,226.81 25,226.81 EDSA Shaw 30,495.f.6 30,502.91 30,495.86 Farmer's Plaza 82,915.62 83,262.16 82,915.62 Fairview 107,286.05 107,582.30 107,286.05 Quezon Avenue 124,997.25 121 ,948.60 121 ,948.60 Kalookan Gotesco 156,901 .38 158,423.18 156,901 .38 EDSA Mayflower 110,378.48 111 ,085.13 110,378.48 Pasay Rotonda 24,879.91 22,036.42 22,036.42 Roosevelt 44,497.29 43,893.14 43,893.14 Lagro 53,002.85 51 ,907.06 51 ,907.06 Quiapo-Palanca 12,696.16 9,958.31 9,958.31 Better Living 116,476.85 120,595.54 116,476.85 Pateros 80,330.60 80,078.78 80,078.78 Las Pinas 184,388.94 188,259.78 184,388.94 Bacoor 62,743.47 67,188.15 62,743.47 lmus Cavite 170,932.78 170,851 .65 170,851 .65 Marikina J. P. Rizal 65,377.49 65,385.37 65,377.49 Tandang Sora 119,981 .61 120,369.97 119,981.61 Gil Puyat Dian 67,616.25 68,254.82 67,616.25 EDSA Ortigas 65,651.Q6 69,956.38 65,651 .06 Ayala Alabang 156,876.38 168,211 .69 156,876.38 Silang Cavite 45,370.32 45,411 .71 45,370.32 Pasig - San Joaquin 69,202.15 70,384.80 69,202.15 Park Square II 111 ,697.48 112,656.68 111 ,697.48 Laong Laan 66,050.76 72,466.59 66,050.76 Sta. Rosa 54,908.01 62,016.87 54,908.01 Cainta - Parola 44,445.83 50,671 .91 "44,445.83 A. Arnaiz 38,412.87 36,475.78 36,475.78 Gagalangin 52,255.18 53,473.58 52,255.18 EDSA Plaza 127,793.04 127,792.63 127,792.63 Meycauayan Highway 81 ,942.78 79,578.92 79,578.92 Diliman Citimall 255,854.35 256,016.18 255,854.35 Malabon Hulong Duhat 66,647.24 66,403.67 66,403.67 Commonwealth Gotesco 83,640.19 83,078.20 83,078.20 Kalookan Samson Road 17,168.32 17,503.48 17,168.32 Navotas 91 ,966.33 92,125.06 91 ,966.33 Cash & Carry 134,754.90 135,072.68 134,754.90 Polo 49,043.37 47,299.62 47,299.62 Olives Plaza 60,524.fJ1 60,639.26 60,524.61 V. Luna 172,078.48 179,463.76 172,078.48 Commonwealth T-Sora 119,716.50 120,302.30 119,716.50 Paso de Bias 13,278.61 13,197.06 13,197.06 Nova. Sta. Quiteria 59,542.17 62,257.11 59,542.17 Jaka Plaza 121 ,087.40 134,950.54 121 ,087.40 Ayala Town Center 40,180.46 46,783.74 40,180.46 Hagonoy 34,124.79 33,466.37 33,466.37 Nagcarlan 18,353.35 18,380.90 18,353.35 Cainta Ortigas Ext.

42,286.94 42,104.09 42,104.09 Tagaytay 45,444.89 45,400.36 45,400.36 A. Bonifacio Q.C.

45,367.51 47,713.64 45,367.51 San Miguel 24,817.93 24,549.03 24,549.03 Cubao EDSA 28,700.38 28,918.18 28,700.38 page 12 of 55 JIL9£W 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable Malolos Highway 36,813.72 37,973.16 36,813.72 Pasig Gotesco 50,795.11 51 ,293.09 50,795.11 Forbes San Antonio 33,167.09 406.87 406.87 Cainta Sta. Lucia 12,867.75 12,670.48 12,670.48 lmus Makro 13,299.05 13,654.54 13,299.05 Comembo 24,338.87 23,947.54 23,947.54 Cebu Leon Kiat 4,806.12 4,887.73 4,806.12 Cebu Juan Luna 2,899.77 3,805.95 2,899.77 Cagayan T. Neri 69,950.25 69,913.86 69,913.86 Davao Quirino 14,308.71 14,466.56 14,308.71 Tacloban Salazar 29,291.61 30,023.92 29,291 .61 Davao San Pedro 59,772.81 60,883.33 59,772.81 Iloilo Valeria 322,782.13 312,437.30 312,437.30 Davao Lapu-Lapu 7,981 .87 7,981 .87 7,981.87 Bacolod Libertad 19,557.36 19,349.21 19,349.21 Zambo. Veterans 12,035.74 12,097.83 12,035.74 Cota. Magallanes 7,229.07 7,336.16 7,229.07 Cagayan J. Borja 27,924.28 28,523.29 27,924.28 Davao C.M. Recto 69,991.48 70,496.12 69,991.48 Davao Bankerohan 9,455.59 9,687.25 9,455.59 Gen. Santos Acharon 28,575.95 28,740.45 28,575.95 Tacloban Burgos 7,913.20 8,092.73 7,913.20 Cebu Carbon 1,550.65 1,550.65 1,550.65 Bacolod Araneta 47,786.37 49,295.85 47,786.37 Ozamis Zamora 38,640.88 39,636.92 38,640.88 Iloilo - lznart 322,159.09 316,412.58 316,412.58 Cagayan Carmen 7,350.:C3 14,713.77 7,350.23 Zambo. Climaco 16,918.08 18,410.31 16,918.08 Cebu Fuente 40,964.62 41 ,465.97 40,964.62 Dumaguete Colon 49,998.56 50,651 .78 49,998.56 Butuan 26,884.16 26,883.46 26,883.46 Tagbilaran 55,345.65 56,257.65 55,345.65 Tacurong 20,011 .71 22,950.82 20,011 .71 Catbalogan 18,301 .79 18,298.89 18,298.89 Pagadian 10,048.80 10,395.88 10,048.80 I ligan 45,322.44 44,518.93 44,518.93 Koronadal Zulueta 14,481 .79 30,995.74 14,481 .79 Tagum 11 '125.22 11 ,340.00 11 '125.22 Tabunok 2,109.02 3,830.42 2,109.02 Cag. Carmen Pub. Mkt. 13,011.52 13,855.32 13,011 .52 Gen. Santos Pioneer 20,090.85 19,518.56 19,518.56 Kalibo Roxas 65,280.43 67,163.23 65,280.43 Mandaue H-Way 5,567.77 5,594.35 5,567.77 Roxas Mckinley 124,306.46 125,987.98 124,306.46 Lapaz Iloilo 89,416.G9 107,338.73 89,416.69 Malaybalay 45,884.72 33,586.10 33,586.10 Valencia Poblacion 11,793.07 11 ,793.07 11 ,793.07 Cagayan Lapasan 36,588.65 37,334.47 36,588.65 Mati-Mabini 4,962.58 5,009.28 4,962.58 Koronadal Alunan 22,127.47 22,238.81 22,127.47 San Carlos City 3,102.83 4,973.41 3,102.83 Davao Digos 22,477.42 27,692.58 22,477.42 Iloilo Mabini 45,161 .00 45,167.55 45,161 .00 Calbayog 9,276.01 9,175.41 9,175.41 page 13 of 55 Yl!ft/¥ April Branch San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-Lapu Roxas, Roxas Silay Molave Kidapawan Butuan J. Satorre Ayala Center Cebu Dipolog Lacaya Catarman Gen Santos Santiago Cadiz Quirino Balintawak Cotabato Sinsuat Cotabato Plaza Romulo Self-Service Binan Highway Ongpin C & P Mall Marikina lsulan Sultan Bam bang Glori etta subtotal Kalookan 9th Avenue Cubao Romulo Quiapo Legarda Gastambide Paco Paz Pasay Taft Kalentong General Sangandaan Cubao Aurora Baclaran Quirino Makati J. P. Rizal Recto Avenida Magallanes Trabajo Blum. Avenida Villalobos Ermita Sto. Cristo Greenhills San Juan Pasay Libertad Congressional Pasig Mutya Cubao Quirino Guadalupe Baclaran Airport 20% Sales Discounts to Senior Citizens Per CPA Per Register Report (Pre-marked Exh M) (Exhibit J) Allowable 49,164.07 45,272.82 45,272.82 36,259.21 36,567.75 36,259.21 10,834.62 10,670.31 10,670.31 7,707.56 6,966.36 6,966.36 87,943.58 88,013.12 87,943.58 16,775.15 16,661 .33 16,661.33 5,716.52 5,721 .90 5,716.52 32,148.05 33,032.73 32,148.05 9,260.06 9,261 .06 9,260.06 4,971.58 12,152.50 4,971 .58 8,012.35 7,902.19 7,902.19 9,612.33 9,626.71 9,612.33 9,774/ 6 9,768.81 9,768.81 2,746.24 2,753.12 2,746.24 19,761 .07 20,796.78 19,761 .07 16,214.67 17,542.52 16,214.67 30,414.95 31 ,299.06 30,414.95 1,064.14 13,351.25 14,298.40 13,351.25 12.00 220.33 4,503.05 4,412.70 4 412.70 p 16!270!590.66 p 16!446!187.06 p 16! 137 !224.02 p 87,473.41 p 86,098.42 p 86,098.42 125,930.60 124,563.88 124,563.88 59,440.21 60,527.57 59,440.21 268,247.32 268,002.41 268,002.41 166,288.79 193,643.30 166,288.79 29,619.37 31 ,026.87 29,619.37 99,167.63 103,700.90 99,167.63 68,654.84 68,533.29 68,533.29 74,499.85 79,452.06 74,499.85 58,924.06 66,426.18 58,924.06 89,016.16 85,068.71 85,068.71 55,219.38 53,734.29 53,734.29 106,691.41 109,504.86 106,691.41 53,979.76 53,977.48 53,977.48 252,817.69 254,251.00 252,817.69 64,722.42 67,447.53 64,722.42 93,570.33 102,377.56 93,570.33 61 ,280.35 61,490.32 61 ,280.35 106,361 .82 106,391.47 106,361 .82 74,208.28 74,984.12 74,208.28 444,662.31 444,791 .23 444,662.31 126,271 .16 128,415.80 126,271 .16 92,788.72 91,434.55 91,434.55 307,643.35 309,163.27 307,643.35 55,534.53 55,349.97 55,349.97 163,412.65 163,147.84 163,147.84 73,095.33 73,207.87 73,095.33 42,124.12 42,156.30 42,124.12 page 14 of 55 14nf 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M_l (Exhibit Jl Allowable Espana 123,475.39 124,046.73 123,475.39 Marikina Concepcion 127,330.94 149,858.00 127,330.94 Pasig Mabini 122,488.62 122.478.54 122,478.54 Malabon Plaza 107,573.04 111 ,278.85 107,573.04 Earnshaw 54,012.55 51 ,357.92 51 ,357.92 Banaue 102,879.90 103,700.30 102,879.90 Cavite 116,074.01 115,569.98 115,569.98 Binan Plaza Rizal 71 ,989.86 71,011 .64 71 ,011 .64 Malolos Plaza 73,953.61 73,890.98 73,890.98 Alabang Montillano 77,130.51 76,831 .07 76,831 .07 Calamba Crossing 58,004.70 64,136.51 58,004.70 Rosario 36,947.15 35,399.48 35,399.48 Binakayan 134,022.41 134,394.89 134,022.41 Mali bay 63,778.53 63,840.17 63,778.53 Central Market 57,204.98 57,205.54 57,204.98 Pritil 49,742.89 50.466.17 49,742.89 Sta. Mesa V. Mapa 71 ,261 .17 71 ,218.71 71 ,218.71 Marikina dela Paz 125,374.30 125,446.53 125,374.30 Murphy 40,025.74 43,930.02 40,025.74 Del Monte 84,221.07 84,809.49 84,221.07 Nepa Q . Mart 60,644.08 69,518.24 60,644.08 North bay 28,327.03 28,940.12 28,327.03 Paco Pedro Gil 116,182.89 116,148.54 116,148.54 Shoppesville 298,174.16 297,993.07 297,993.07 Quiapo R. Hidalgo 40,242.61 40,241 .54 40,241 .54 Kalookan Monumento 108,772.65 110,713.62 108,772.65 Anti polo 67,389.60 70,802.95 67,389.60 San Pedro 103,320.30 106,430.73 103,320.30 Park Square I 81 ,083.73 82,191.18 81 ,083.73 Novaliches Plaza 46,058.78 46,869.14 46,058.78 Retiro 277,775.82 277,618.80 277,618.80 Kalookan 11th Ave.

65,562.61 65,484.65 65.484.65 Meycauyan Plaza 50,065.62 50,240.67 50,065.62 Sta. Ana 80,825.62 80,770.96 80,770.96 Muntinlupa 43,249.08 43,341 .34 43,249.08 Ali Mall 152,219.: 2 151 ,518.73 151 ,518.73 Scout Borromeo 337.422.43 351 '1 09.79 337,422.43 EDSA Central 51 ,239.93 48,989.39 48,989.39 Zapote 94,593.76 96,881 .91 94,593.76 Blum. Oroquieta 87,676.42 88,880.65 87,676.42 Los Banos 103,851.34 103,751 .27 103,751 .27 Binan Paterno 50,768.57 50,000.48 50,000.48 Paranaque 78.412.92 78,425.21 78.412.92 EDSA West 182,781.27 181 ,760.60 181 ,760.60 Sta.Mesa Magsaysay 55.498.30 54,771.47 54,771.47 Sta. Cruz 75,611.76 75,517.44 75,517.44 Karuhatan 46,331.90 45,230.57 45,230.57 Nolasco 64,937.16 66,249.97 64,937.16 Pasay Burgos 70,608.19 70,734.12 70,608.19 Plaridel 46,336.63 47,502.25 46,336.63 Cloverleaf 9,048.39 9,260.66 9,048.39 Sucat 119,217.48 120.457.31 119,217.48 Cainta Junction 49,656.92 50,291 .01 49,656.92 Siniloan 20,642.1'9 20,480.20 20,480.20 page 15 of 55 II(~ Branch Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd.

Tagaytay A. Bonifacio Q.C.

Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz lloilo lligan - Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadal Alunan San Carlos City Davao Digos lloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-Lapu Roxas, Roxas Silay Molave Kidapawan Butuan J. Satorre Ayala Center Cebu Dipolog Lacaya Catarman Gen Santos Santiago Cadiz Quirino Balintawak Sta. Rosa Waltermart Cotabato Plaza Binan Highway Isulan Sultan Novaliches Baesa Davao Matina subtotal Bambang Glorietta 20% Sales Discounts to Senior Citizens Per CPA Per Register Report (Pre-marked Exh M) (Exhibit J) Allowable 50,615.16 50,771.27 50,615.16 59,016.17 57,795.08 57,795.08 24,721.63 25,112.00 24,721.63 46,793.40 47,013.65 46,793.40 13,917.32 14,205.32 13,917.32 19,378.10 19,442.69 19,378.10 9,903.57 9,823.57 9,823.57 43,677.44 44,023.76 43,677.44 35,738.02 36,987.92 35,738.02 10,004.97 10,283.75 10,004.97 4,744.76 4,744.54 4,744.54 14,092.07 14,245.04 14,092.07 20,190.76 20,478.59 20,190.76 61,084.27 60,178.21 60,178.21 5,748.42 5,938.61 5,748.42 136,932.14 136,971.68 136,932.14 95,513.15 95,847.66 95,513.15 19,810.16 20,018.18 19,810.16 32,457.15 33,485.22 32,457.15 10,028.21 10,027.73 10,027.73 39,944.69 41,109.94 39 944.69 4,134.55 4,158.95 4,134.55 20,003.94 19,162.62 19,162.62 4,495.47 4,491.47 4,491.47 27,441.36 27,365.24 27,365.24 39,207.97 39,402.58 39,207.97 8,808.50 10,624.93 8,808.50 52,436.33 56,738.41 52,436.33 42,089.24 42,234.98 42,089.24 12,805.36 12,916.76 12,805.36 1,705.33 6,143.62 1,705.33 90,432.29 92,986.08 90,432.29 17,634.67 17,608.62 17,608.62 5,510.60 5,678.15 5,510.60 27,119.96 26,723.24 26,723.24 8,781.32 8,674.72 8,674.72 12,467.43 14,023.91 12,467.43 9,856.51 9,861.96 9,856.51 9,325.57 9,325.57 9,325.57 9,486.86 9,487.05 9,486.86 2,253.50 2,253.50 2,253.50 18,552.62 18,792.11 18,552.62 20,976.76 20,274.46 20,274.46 26,075.06 25,900.00 25,900.00 36,191.75 38,405.58 36,191.75 - 5,971.85 - 10,211.20 11,124.10 10,211.20 186.31 186.31 186.31 P 16,819,251.20 P 17,001,304.80 P 16,682,237.47 P 89,076.69 P 89,888.71 P 89,076.69 130,207.06 130,826.86 130,207.06 page 18 of 55 MIN 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable Kalookan 9th Avenue 54,372.24 54,709.85 54,372.24 Cubao Romulo 272,799.27 275,352.54 272,799.27 Quiapo 162,050.55 163,936.89 162,050.55 Legarda Gastambide 29,062.93 29,515.37 29,062.93 Paco Paz 101 ,533.51 102,039.14 101 ,533.51 Pasay Taft 60,823.34 64,980.36 60,823.34 Kalentong General 83,038.23 83,207.00 83,038.23 Sangandaan 63,146.51 62,675.01 62,675.01 Cubao Aurora 72,810.56 74,431 .64 72,810.56 Baclaran Quirino 61,443.69 60,564.74 60,564.74 Makati J. P. Rizal 114,752.11 109,461 .98 109,461 .98 Recto Avenida 54,233.42 54,630.66 54,233.42 Magallanes 240,261.62 236,888.54 236,888.54 Trabajo 67,961.18 72,229.13 67,961 .18 Blum. Avenida 97,608.46 99,346.10 97,608.46 Villalobos 63,662.93 64,171 .67 63,662.93 Ermita 107,763.50 106,169.84 106,169.84 Sto. Cristo 74,119.07 74,806.74 74,119.07 Greenhills 410,027.86 409,503.08 409,503.08 San Juan 133,909.74 133,964.25 133,909.74 Pasay Libertad 93,803.45 93,178.11 93,178.11 Congressional 315,276.51 315,383.86 315,276.51 Pasig Mutya 60,293.95 60,866.11 60,293.95 Cubao Quirino 149,415.74 149,215.70 149,215.70 Guadalupe 66,037.72 66,333.45 66,037.72 Baclaran Airport 41 ,554.26 39,596.72 39,596.72 Espana 126,605.89 109,632.65 109,632.65 Marikina Concepcion 147,618.29 146,001 .26 146,001 .26 Pasig Mabini 114,669.83 113,049.91 113,049.91 Malabon Plaza 104,548.89 103,650.92 103,650.92 Earnshaw 43,493.67 43,814.01 43,493.67 Banaue 107,600.57 107,423.86 107,423.86 Cavite 122,787.97 122,660.66 122,660.66 Binan Plaza Rizal 57,097.71 59,517.42 57,097.71 Malolos Plaza 79,789.63 79,876.86 79,789.63 Alabang Montillano 72,853.06 70,417.47 70,417.47 Calamba Crossing 61 ,036.G7 61 ,030.58 61 ,030.58 Rosario 34,492.62 36,282.30 34,492.62 Binakayan 136,622.21 136,582.93 136,582.93 Mali bay 62,334.92 61,484.89 61 ,484.89 Central Market 62,617.36 62,619.81 62,617.36 Pritil 53,766.96 53,410.38 53,410.38 Sta. Mesa V. Mapa 72,805.57 72,940.58 72,805.57 Marikina dela Paz 134,035.27 133,388.19 133,388.19 Murphy 33,033.93 36,853.96 33,033.93 Del Monte 84,831 .90 84,969.91 84,831.90 Nepa Q. Mart 82,073.58 70,114.82 70,114.82 North bay 27,703.81 27,703.81 27,703.81 Paco Pedro Gil 100,183.65 100,291 .62 100,183.65 Shoppesville 217,394.88 220,622.06 217,394.88 Quiapo R. Hidalgo 37,399.25 37,375.89 37,375.89 Kalookan Monumento 92,900.49 91 ,063.22 91 ,063.22 Anti polo 67,304.10 66,955.16 66,955.16 San Pedro 116,406.17 119,988.77 116,406.17 page 19 of 55 )1/11/Y Branch Park Square | Novaliches Plaza Retiro Kalookan 11th Ave.

Meycauyan Plaza Sta. Ana Muntinlupa Ali Mall Scout Borromeo EDSA Central Zapote Blum. Oroquieta Los Banos Binan Paterno Paranaque EDSA West Sta.Mesa Magsaysay Sta. Cruz Karuhatan Nolasco Pasay Burgos Plaridel Cloverleaf Sucat Cainta Junction Siniloan Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd.

Balagtas Novaliches Susano Taytay Recto Soler Harrison Plaza Gil Puyat Urban Masinag Q. Plaza Alabang Highway Pasong Tamo EDSA Pioneer Kalookan Plaza Novaliches Quirino Landmark Morong 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 74,238.99 53,058.12 270,729.14 67,579.50 49,467.64 84,453.24 44,846.70 152,044.18 305,702.25 43,181.81 59,990.19 100,452.19 111,585.62 44,342.73 68 636.83 179,302.03 48 333.38 77,252.61 51,082.54 56,041.34 66,415.72 44,802.01 8,934.U5 109,621.92 49,024.50 22,417.09 64,412.63 203,946.95 39,448.12 29,092.68 96,413.18 21,228.87 30,057.08 57,469.23 74,214.84 84,621.09 129,665.71 40,801.71 24,032.43 54,856.19 35,390.C4 46,984.37 107,656.19 150,124.47 102,278.02 47,039.27 108,904.01 39,527.29 30,023.65 26,196.51 70,093.50 44,201.08 44,408.73 23,588.71 Per CPA Report (Exhibit J) 74,286.25 52,811.64 270,933.82 67,527.13 49,495.01 84,424.46 44,859.46 152,244.81 305,617.35 47,038.05 46,333.32 102,211.37 113,121.02 45,933.81 68,569.89 179,281.95 49,655.15 77,337.90 51,104.82 54,884.51 66,726.85 44,730.71 10,257.00 111,223.51 49,040.76 22,385.09 64,294.86 202,663.95 39,439.64 27,163.95 106,137.25 21,002.07 30,057.08 57,469.23 75,479.58 84,427.41 128,595.83 40,796.23 24,543.25 56,136.03 34,561.18 47,381.74 107,440.79 152,462.66 103,632.06 50,607.22 109,229.29 41,355.56 30,332.02 27,506.22 69,365.30 44,622.39 43,935.68 24,775.72 Allowable 74,238.99 52,811.64 270,729.14 67,527.13 49,467.64 84,424.46 44,846.70 152,044.18 305,617.35 43,181.81 46,333.32 100,452.19 111,585.62 44,342.73 68,569.89 179,281.95 48 333.38 77,252.61 51,082.54 54,884.51 66,415.72 44,730.71 8,934.35 109,621.92 49,024.50 22,385.09 64,294.86 202,663.95 39,439.64 27,163.95 96,413.18 21,002.07 30,057.08 57,469.23 74,214.84 84,427.41 128,595.83 40,796.23 24,032.43 54,856.19 34,561.18 46,984.37 107,440.79 150,124.47 102,278.02 47,039.27 108,904.01 39,527.29 30,023.65 26,196.51 69,365.30 44,201.08 43,935.68 23,588.71 page 20 of 55 mS Branch EDSA Shaw Farmer's Plaza Fairview Quezon Avenue Kalookan Gotesco EDSA Mayflower Pasay Rotonda Roosevelt Lagro Quiapo-Palanca Better Living Pateros Las Pinas Bacoor Imus Cavite Marikina J. P. Rizal Tandang Sora Gil Puyat Dian EDSA Ortigas Ayala Alabang Silang Cavite Pasig - San Joaquin Park Square II Laong Laan Sta. Rosa Cainta - Parola A. Arnaiz Gagalangin EDSA Plaza Meycauayan Highway Diliman Citimall Malabon Hulong Duhat Commonwealth Gotesco Kalookan Samson Road Navotas Cash & Carry Polo Olives Plaza V. Luna Commonwealth T-Sora Paso de Blas Nova. Sta. Quiteria Jaka Plaza Ayala Town Center Hagonoy Nagcarlan Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

San Miguel Cubao EDSA Malolos Highway Pasig Gotesco Forbes San Antonio 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 27,353.59 80,010.11 87,890.60 132,356.59 162,723.44 123,771.56 23,649.98 41,514.98 50,826.70 14,048.72 112,872.70 86,557.32 165,240.27 72,709.37 166,394.80 69,167.82 112,936.07 48,631.26 86,969.54 170,143.52 43,922.41 65,027.98 117,818.03 75,240.22 81,465.20 45,718.24 28,934.74 50,751.55 129,568.96 76,471.74 234,189.70 59,743.76 83,399.10 21,407.74 92,914.75 136,894.46 43,648.31 62,583.39 164,274.07 113,407.89 13,049.21 56,636.35 130,117.40 44,189.68 32,342.16 16,559.94 44,608.90 49,028.00 37,668.60 30,543.51 30,160.51 44,633.40 55,306.99 42,257.00 Per CPA Report Exhibit J 27,575.02 79,435.25 100,187.68 132,178.33 162,389.46 124,843.13 24,854.48 40,933.66 54,671.38 13,008.10 120,572.12 87,050.26 164,929.19 76,395.52 172,760.26 70,847.45 113,595.00 50,454.31 87,795.93 182,826.21 43,924.93 69,620.13 117,842.71 68,146.88 83,455.06 45,600.14 28,817.52 50,681.59 129,065.85 76,471.05 234,196.54 59,425.57 83,694.69 21,004.04 92,919.69 139,294.67 42,911.67 63,142.38 163,870.39 112,708.15 14,601.74 57,103.90 130,967.01 44,871.70 32,318.13 18,035.47 44,929.00 48,952.92 37,672.28 30,604.71 30,127.63 44,633.40 57,764.85 Allowable 27,353.59 79,435.25 87,890.60 132,178.33 162,389.46 123,771.56 23,649.98 40,933.66 50,826.70 13,008.10 112,872.70 86,557.32 164,929.19 72,709.37 166,394.80 69,167.82 112,936.07 48,631.26 86,969.54 170,143.52 43,922.41 65,027.98 117,818.03 68,146.88 81,465.20 45,600.14 28,817.52 50,681.59 129,065.85 76,471.05 234,189.70 59,425.57 83,399.10 21,004.04 92,914.75 136,894.46 42,911.67 62,583.39 163,870.39 112,708.15 13,049.21 56,636.35 130,117.40 44,189.68 32,318.13 16,559.94 44,608.90 48,952.92 37,668.60 30,543.51 30,127.63 44,633.40 55,306.99 page 21 of 55 mq Branch Cainta Sta. Lucia Imus Makro Comembo San Andres Bukid Cebu Leon Kiat Cebu Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar Davao San Pedro lioilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt. Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz Iloilo lligan - Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadal Alunan San Carlos City Davao Digos lloilo Mabini Calbayog 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 24,307.61 14,797.81 27,972.81 48,014.74 3,893.26 3,125.61 56,000.31 13,020.37 23,834.75 43,107.64 251,757.59 7,056.62 14,774.17 7,188.79 5,605.37 20,930.39 49,820.00 7,041.34 18,782.21 6,855.10 1,095.25 36,460.82 34,774.17 218,020.75 4,192.53 8,183.77 14,005.49 40,308.69 55,390.82 28,315.20 52,775.91 15,136.11 17,912.80 9,601.87 34,817.24 29,209.60 8,168.43 4,543.50 9,122.60 14,122.83 75,503.63 5,161.01 100,208.02 74,650.68 22,027.60 29,085.19 14,207.05 30,270.00 4,658.43 15,729.48 3,256.57 19,260.48 40,110.21 8,287.44 Per CPA Report (Exhibit J) 24,946.63 15,682.54 28,806.62 51,016.84 3,893.26 3,486.94 77,129.80 16,037.20 28,726.94 59,893.87 290,981.05 9,515.54 17,208.50 10,198.95 5,512.07 26,679.68 60,101.42 10,207.45 24,353.48 8,936.79 1,188.79 44,367.23 34,990.17 282,110.96 5,657.79 7,889.07 18,056.78 49,803.00 64,664.73 26,358.01 58,817.80 15,031.58 17,882.10 12,071.37 40,646.64 38,248.41 8,126.93 4,543.79 12,552.85 18,271.76 75,472.11 6,219.57 130,016.91 85,684.05 22,027.60 30,034.36 14,411.90 44,024.87 4,658.43 14,195.01 3,226.83 24,478.39 40,171.77 8,380.25 Allowable 24,307.61 14,797.81 27,972.81 48,014.74 3,893.26 3,125.61 56,000.31 13,020.37 23,834.75 43,107.64 251,757.59 7,056.62 14,774.17 7,188.79 5,512.07 20,930.39 49,820.00 7,041.34 18,782.21 6,855.10 1,095.25 36,460.82 34,774.17 218,020.75 4,192.53 7,889.07 14,005.49 40,308.69 55,390.82 26,358.01 52,775.91 15,031.58 17,882.10 9,601.87 34,817.24 29,209.60 8,126.93 4,543.50 9,122.60 14,122.83 75,472.11 5,161.01 100,208.02 74,650.68 22,027.60 29,085.19 14,207.05 30,270.00 4,658.43 14,195.01 3,226.83 19,260.48 40,110.21 8,287.44 page 22 of 55 min 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J) Allowable San Jose Antique 49,498.42 49,591 .02 49,498.42 Cagayan Osmena Cogan 27,742.04 36,732.86 27,742.04 Midsayap 11,506.83 11 ,506.83 11,506.83 Lapu-Lapu 5,943.49 5,943.49 5,943.49 Roxas, Roxas 85,208.95 88,377.67 85,208.95 Silay 12,100.74 16,476.06 12,100.74 Mol ave 4,612.73 5,896.91 4,612.73 Kidapawan 26,884.54 28,127.61 26,884.54 Butuan J. Satorre 5,461 .58 5,570.88 5,461 .58 Ayala Center Cebu 15,508.06 15,525.01 15,508.06 Dipolog Lacaya 8,305.20 8,305.30 8,305.20 Catarman 9,492.26 10,958.10 9,492.26 Gen Santos Santiago 4,744.65 6,706.90 4,744.65 Cadiz 1,417.63 2,178.32 1,417.63 Quirino Balintawak 17,979.26 18,279.59 17,979.26 Cotabato Sinsuat 19,508.96 19,404.76 19,404.76 Cotabato Plaza 23,137.75 23,137.75 23,137.75 Binan Highway 39,355.<,1 41 ,572.42 39,355.41 lsulan Sultan 6,261 .59 6,261 .79 6,261 .59 Novaliches Baesa 13,141 .78 · 14,411 .01 13,141 .78 Davao Matina 6,797.32 9,140.21 6,797.32 Davao Ulas 2 069.35 2 916.76 2,069.35 subtotal p 16,108,660.15 p 16,466,345.54 p 15,971 ,238. 76 June Bam bang p 86,869.81 p 87,075.54 p 86,869.81 Glorietta 114,383.68 113,745.83 113,745.83 Kalookan 9th Avenue 54,486.95 54,547.25 54,486.95 Cubao Romulo 237,415.80 236,812.09 236,812.09 Quiapo 169,203.77 173,327.51 169,203.77 Legarda Gastambide 31 ,987.84 32,250.64 31 ,987.84 Paco Paz 95,787.75 96,486.62 95,787.75 Pasay Taft 68,713.14 68,734.34 68,713.14 Kalentong General 87,614.35 91 ,160.25 87,614.35 Sangandaan 62,480.16 66,306.24 62,480.46 Cubao Aurora 73,123.77 74,848.25 73,123.77 Baclaran Quirino 55,766.69 59,368.95 55,766.69 Makati J. P. Rizal 115,735.12 112,293.48 112,293.48 Recto Avenida 51 ,787.18 53,227.05 51 ,787.18 Magallanes 235,574.47 234,278.94 234,278.94 Trabajo 71 ,226.22 70,027.99 70,027.99 Blum. Avenida 156,260.20 103,015.26 103,015.26 Villalobos 62,624.62 62,630.15 62,624.62 Ermita 136,843.28 142,162.09 136,843.28 Sto. Cristo 82,807.75 82,834.47 82,807.75 Greenhills 394,816.57 410,137.95 394,816.57 San Juan 132,694.07 132,394.58 132,394.58 Pasay Libertad 88,464.96 88,626.65 88,464.96 Congressional 293,086.32 293,786.14 293,086.32 Pasig Mutya 66,969.56 63,397.86 63,397.86 Cubao Quirino 149,437.31 148,962.55 148,962.55 Guadalupe 72,772.82 74,640.72 72,772.82 Baclaran Airport 54,837.04 55,882.89 54,837.04 page 23 of 55 )1{9Vt Branch Espana Marikina Concepcion Pasig Mabini Malabon Plaza Earnshaw Banaue Cavite Binan Plaza Rizal Malolos Plaza Alabang Montillano Calamba Crossing Rosario Binakayan Malibay Central Market Pritil Sta. Mesa V. Mapa Marikina dela Paz Murphy Del Monte Nepa Q. Mart Northbay Paco Pedro Gil Shoppesville Quiapo R. Hidalgo Kalookan Monumento Antipolo San Pedro Park Square | Novaliches Plaza Retiro Kalookan 11th Ave.

Meycauyan Plaza Sta. Ana Muntinlupa Ali Mall Scout Borromeo EDSA Central Zapote Blum. Oroquieta Los Banos Binan Paterno Paranaque EDSA West Sta.Mesa Magsaysay Sta. Cruz Karuhatan Nolasco Pasay Burgos Plaridel Cloverleaf Sucat Cainta Junction Siniloan 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 102,164.23 135,765.17 116,798.93 99,812.*2 39,827.86 90,257.88 128,203.22 62,075.26 77,242.75 68,242.19 72,277.30 31,580.11 108,926.70 58,786.40 63,023.94 57,652.75 67,057.41 127,621.39 43,096.29 87,154.52 73,136.62 27,802.55 104,985.07 230,517.03 39,033.93 114,953.84 72,741.57 116,467.87 89,143.13 49,775.06 267,535.95 69,441.58 59,415.66 83,194.28 42,425.85 167,625.75 317,680.05 62,982.99 100,130.60 87,922.31 105,361.68 45,668.50 71,065.60 159,142.43 48,991.81 77,587.54 54,253.52 59,149.73 69,553.85 44,917.68 7,516.57 112,808.86 40,060.66 23,149.91 Per CPA Report Exhibit J 106,066.81 156,290.85 116,760.31 101,298.96 39,951.90 90,084.72 128,356.63 62,087.08 77,237.04 68,242.46 74,607.79 32,026.92 136,072.38 58,531.40 64,494.13 62,109.50 67,090.06 128,725.05 44,108.15 87,372.06 73,925.60 27,560.35 107,331.53 235,103.46 39,051.92 118,965.70 71,167.57 115,781.27 76,928.51 49,900.30 267,933.16 71,882.73 59,801.88 83,229.96 44,033.53 179,326.70 307,331.73 62,909.48 101,344.15 88,224.77 106,589.33 48,252.77 69,890.41 173,457.03 49,308.95 79,174.82 54,283.46 59,080.36 68,436.54 44,989.68 8,385.72 112,194.36 39,226.95 23,149.81 Allowable 102,164.23 135,765.17 116,760.31 99,812.12 39,827.86 90,084.72 128,203.22 62,075.26 77,237.04 68,242.19 72,277.30 31,580.11 108,926.70 58,531.40 63,023.94 57,652.75 67,057.41 127,621.39 43,096.29 87,154.52 73,136.62 27,560.35 104,985.07 230,517.03 39,033.93 114,953.84 71,167.57 115,781.27 76,928.51 49,775.06 267,535.95 69,441.58 59,415.66 83,194.28 42,425.85 167,625.75 307,331.73 62,909.48 100,130.60 87,922.31 105,361.68 45,668.50 69,890.41 159,142.43 48,991.81 77,587.54 54,253.52 59,080.36 68,436.54 44,917.68 7,516.57 112,194.36 39,226.95 23,149.81 page 24 of 55 mney 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Escolta 69,025.88 73,582.29 69,025.88 Broadway Centrum 203,767.79 205,483.79 203,767.79 Gil Puyat Washington 52,792.01 52,124.97 52,124.97 Malanday 29,645.31 29,945.19 29,645.31 EDSA Libertad 116,453.24 113,149.51 113,149.51 Tanay 22,965.65 22,501 .02 22,501 .02 Maypajo 29,602.00 29,624.64 29,602.00 Malinta 58,758.81 58,765.67 58,758.81 Naic 68,120.t3 68,122.95 68,120.73 Kalentong Pershing 80,864.51 81 ,378.52 80,864.51 Sta. Maria 122,576.43 124,840.76 122,576.43 Calamba Pabalan 44,467.84 44,673.95 44,467.84 Recto Quezon Blvd.

19,253.50 19,252.30 19,252.30 Balagtas 59,507.48 59,703.94 59,507.48 Novaliches Susano 33,892.03 34,358.43 33,892.03 Taytay 40,401 .33 44,826.16 40,401.33 Recto Soler 103,450.85 104,853.34 103 , 4~0 . 85 Harrison Plaza 161 ,136.87 162,251 .68 161 ,136.87 Gil Puyat Urban 109,885.49 98,771 .66 98,771.66 Masinag 47,646.28 56,319.30 47,646.28 Q. Plaza 105,947.17 108,231.88 105,947.17 Alabang Highway 39,339.07 39,137.17 39,137.17 Pasong Tamo 36,119.93 36,365.91 36,119.93 EDSA Pioneer 25,619.29 27,606.13 25,619.29 Kalookan Plaza 63,015.62 64,584.34 63,015.62 Novaliches Quirino 40,079.99 39,282.07 39,282.07 Landmark 50 , 257 . ~4 50,400.32 50,257.64 Morong 26,512.13 27,746.11 26,512.13 EDSA Shaw 27,940.49 28,578.47 27,940.49 Farmer's Plaza 76,553.47 77,174.87 76,553.47 Fairview 98,957.77 99,122.79 98,957.77 Quezon Avenue 125,229.14 126,161.37 125,229.14 Kalookan Gotesco 154,109.04 159,312.69 154,109.04 EDSA Mayflower 124,825.31 126,367.80 124,825.31 Pasay Rotonda 26,471 .05 26,559.49 26,471 .05 Roosevelt 41 ,716.67 41 ,756.57 41 ,716.67 Lagro 55,196.81 55,580.17 55,196.81 Quiapo-Palanca 15,762.26 15,761.81 15,761 .81 Better Living 124,495.26 129,494.67 124,495.26 Pateros 86,639.36 84,580.64 84,580.64 Las Pinas 197,001 .10 198,020.50 197,001 .10 Bacoor 74,355.50 74,506.28 74,355.50 lmus Cavite 158,230.40 174,549.14 158,230.40 Marikina J. P. Rizal 68,829.36 70,959.75 68,829.36 Tandang Sora 118,126.q0 118,153.84 118,126.60 Gil Puyat Dian 48,741 .6'5 52,939.59 48,741 .65 EDSA Ortigas 76,120.32 78,496.06 76,120.32 Ayala Alabang 191 ,921 .09 195,300.09 191 ,921 .09 Silang Cavite 40,966.31 41 ,894.51 40,966.31 Pasig - San Joaquin 72,323.10 82,295.12 72,323.10 Park Square II 105,356.47 106,894.85 105,356.47 Laong Laan 75,039.72 75,541.48 75,039.72 Sta. Rosa 68,369.91 68,414.70 68,369.91 Cainta - Parola 54,603.26 55,325.24 54,603.26 page 25 of 55 ~ur Branch A. Arnaiz Gagalangin EDSA Plaza Meycauayan Highway Diliman Citimall Malabon Hulong Duhat Commonwealth Gotesco Kalookan Samson Road Navotas Cash & Carry Polo Olives Plaza V. Luna Commonweaith T-Sora Paso de Blas Nova. Sta. Quiteria Jaka Plaza Ayala Town Center Hagonoy Nagcarlan Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

page 27 of 55 f!lfJtr 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable July Bambang P 102,138.52 P 101,981.50 P 101,981.50 Glorietta 143,877.72 136,746.40 136,746.40 Kalookan 9th Avenue 78,186.03 77,957.97 77,957.97 Cubao Romulo 262,083.60 244,818.16 244,818.16 Quiapo 168,293.82 168,052.10 168,052.10 Legarda Gastambide 47,277.76 46,998.26 46,998.26 Paco Paz 104,340.65 104,899.79 104,340.65 Pasay Taft 84,397.75 84,498.85 84,397.75 Kalentong General 95,743.58 96,849.76 95,743.58 Sangandaan 76,923.59 77,733.99 76,923.59 Cubao Aurora 102,672.46 104,595.80 102,672.46 Baclaran Quirino 79,136.80 82,803.61 79,136.80 Makati J. P. Rizal 132,599.58 133,781.99 132,599.58 Recto Avenida 64,784.77 64,686.92 64,686.92 Magallanes 227,845.84 237,520.22 227,845.84 Trabajo 91,237.23 91,369.48 91,237.23 Blum. Avenida 118,485.43 113,633.27 113,633.27 Villalobos 65,064.24 64,669.70 64,669.70 Ermita 123,516.70 119,938.95 119,938.95 Sto. Cristo 100,787.83 100,787.49 100,787.49 Greenhills 397,314.72 398 745.96 397,314.72 San Juan 148,100.76 151,414.46 148,100.76 Pasay Libertad 108,361.99 108,846.19 108,361.99 Congressional 334,449.44 334,673.12 334,449.44 Pasig Mutya 63,848.02 63,819.71 63,819.71 Cubao Quirino 181,746.58 182,222.10 181,746.58 Guadalupe 83,470.92 87,288.79 83,470.92 Baclaran Airport 58,944.35 60,967.64 58,944.35 Espana 113,228.07 113,622.04 113,228.07 Marikina Concepcion 190,582.75 191,814.53 190,582.75 Pasig Mabini 145,460.60 145,423.12 145,423.12 Malabon Plaza 81,605.88 72,354.10 72,354.10 Earnshaw 61,292.36 61,300.30 61,292.36 Banaue 111,776.50 112,783.90 111,776.50 Cavite 152,067.97 145,351.94 145,351.94 Binan Plaza Rizal 63,878.12 64,191.44 63,878.12 Malolos Plaza 69,077.75 69,068.50 69,068.50 Alabang Montillano 81,551.34 82,241.47 81,551.34 Calamba Crossing 79,614.60 79,362.46 79,362.46 Rosario 41,264.96 41,282.70 41,264.96 Binakayan 121,394.06 156,704.98 121,394.06 Malibay 61,347.46 61,587.39 61,347.46 Central Market 65,155.10 65,385.60 65,155.10 Pritil 60,041.90 60,039.75 60,039.75 Sta. Mesa V. Mapa 83,009.88 83,101.11 83,009.88 Marikina dela Paz 147,986.37 150,341.80 147,986.37 Murphy 49,559.62 49,627.18 49,559.62 Del Monte 90,655.47 91,929.15 90,655.47 Nepa Q. Mart 88,349.55 89,514.42 88 349.55 Northbay 32,067.68 32,067.68 32,067.68 Paco Pedro Gil 131,196.07 131,583.87 131,196.07 Shoppesville 264,093.66 265,373.23 264,093.66 Quiapo R. Hidalgo 43,496.63 43,477.07 43,477.07 page 28 of 55 myn 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Kalookan Monumento 137,092.92 137,167.24 137,092.92 Anti polo 77,281.60 77,761 .06 77,281 .60 San Pedro 132,907.49 136,087.79 132,907.49 Park Square I 80,162.98 87,463.84 80,162.98 Novaliches Plaza 66,186.32 66,096.03 66,096.03 Retire 325,064.38 325,070.57 325,064.38 Kalookan 11th Ave.

87,844.33 88,286.87 87,844.33 Meycauyan Plaza 56,763.t\.O 56,763.90 56,763.90 Sta. Ana 90,624.09 90,628.98 90,624.09 Muntinlupa 49,919.19 53,863.49 49,919.19 Ali Mall 190,409.18 168,564.67 168,564.67 Scout Borromeo 331 ,615.21 333,904.01 331 ,615.21 EDSA Central 59,654.48 60,305.22 59,654.48 Zapote 98,268.01 102,096.55 98,268.01 Blum. Oroquieta 94,630.66 97,174.71 94,630.66 Los Banos 109,608.59 112,902.60 109,608.59 Binan Paterno 50,776.74 54,441 .14 50,776.74 Paranaque 67,125.47 69,196.44 67,125.47 EDSA West 221 ,192.19 222,595.60 221 ,192.19 Sta.Mesa Magsaysay 65,010.09 65,439.75 65,010.09 Sta. Cruz 81 ,940.91 81 ,958.09 81 ,940.91 Karuhatan 59,702.17 60,746.21 59,702.17 Nolasco 64,855.49 65,006.31 64,855.49 Pasay Burgos 86,486.33 86,682.93 86,486.33 Plaridel 48,070.33 48,059.53 48,059.53 Cloverleaf 8,284.f?5 9,506.17 8,284.95 Sucat 129,852.46 130,100.22 129,852.46 Cainta Junction 48,389.07 48,408.77 48,389.07 Siniloan 24,020.03 24,013.17 24,013.17 Escolta 81 ,050.92 86,846.12 81 ,050.92 Broadway Centrum 270,542.16 272,231 .60 270,542.16 Gil Puyat Washington 53,215.56 45,380.23 45,380.23 Malanday 36,774.47 37,057.92 36,774.47 EDSA Libertad 134,326.43 134,435.28 134,326.43 Tanay 27,266.86 27,266.73 27,266.73 Maypajo 38,457.92 38,592.94 38,457.92 Malinta 65,099.28 64,983.42 64,983.42 Naic 73,025.65 73,931.90 73,025.65 Kalentong Pershing 99,230.52 99,174.08 99,174.08 Sta. Maria 130,045.63 130,650.68 130,045.63 Calamba Pabalan 52,336.08 56,267.12 52,336.08 Recto Quezon Blvd.

23,821.85 24,401 .60 23,821 .85 Balagtas 67,026.08 67,040.31 67,026.08 Novaliches Susana 40,967.36 41 ,156.95 40,967.36 Taytay 54,511 .29 54,482.66 54,482.66 Recto Soler 109,969.35 113,730.49 109,969.35 Harrison Plaza 195,262.99 196,375.40 195,262.99 Gil Puyat Urban 133,749.86 124,847.92 124,847.92 Masinag 66,002.38 64,858.66 64,858.66 Q. Plaza 120,348.30 112,924.53 112,924.53 Alabang Highway 42,309.13 43,367.13 42,309.13 Pasong Tamo 37,813.23 42,148.48 37,813.23 EDSA Pioneer 28,292.73 28,086.16 28,086.16 Kalookan Plaza 75,026.24 74,664.68 74,664.68 page 29 of 55 ~ Branch Novaliches Quirino Landmark Morong EDSA Shaw Farmer's Plaza Fairview Quezon Avenue Kalookan Gotesco EDSA Mayflower Pasay Rotonda Roosevelt Lagro Quiapo-Palanca Better Living Pateros Las Pinas Bacoor Imus Cavite Marikina J. P. Rizal Tandang Sora Gil Puyat Dian EDSA Ortigas Ayala Alabang Silang Cavite Pasig - San Joaquin Park Square Il Laong Laan Sta. Rosa Cainta - Parola A. Arnaiz Gagalangin EDSA Plaza Meycauayan Highway Diliman Citimall Malabon Hulong Duhat Commonwealth Gotesco Kalookan Samson Road Navotas Cash & Carry Polo Olives Plaza V. Luna Commonwealth T-Sora Paso de Blas Nova. Sta. Quiteria Jaka Plaza Ayala Town Center Hagonoy Nagcarlan Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

San Miguel Cubao EDSA 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 42,286.16 51,252.55 26,565.08 34,448.45 78,632.07 108,000.77 123,053.30 173,285.65 143,397.89 35,112.81 48,194.84 61,479.40 15,694.99 128,356.80 91,506.36 247,501.68 99,053.92 185,178.41 73,649.67 131,981.21 49,789.32 96,825.95 211,275.17 44,187.04 90,797.92 133,037.03 74,132.20 73,316.51 63,448.37 38,661.54 58,579.L7 197,118.92 89,076.87 235,501.44 81,648.84 103,394.51 24,229.21 95,472.31 174,514.74 49,990.56 71,892.91 184,290.77 143,629.46 12,022.46 65,106.33 150,182.43 55,966.19 33,394.32 21,250.99 50,605.10 57,133.59 44,997.91 35,145.64 32,563.73 Per CPA Report (Exhibit J) 45,881.78 51,456.37 31,395.08 38,152.13 79,992.52 107,653.57 122,875.72 173,318.21 144,562.22 35,437.70 46,847 56 62,706.33 15,779.55 132,502.45 91,525.90 244,809.71 99,023.91 188,593.52 73,702.54 131,440.13 50,204.15 96,681.30 214,250.33 44,187.04 90,644.51 132,712.73 76,090.02 74,747.15 58,969.81 38,648.10 59,722.68 199,215.85 90,323.19 235,821.57 81,593.56 103,719.43 25,246.78 95,498.52 173,528.45 50,035.53 75,563.47 184,308.72 145,650.46 15,351.06 65,198.37 150,608.60 56,335.33 33,486.32 17,520.73 50,380.90 58,996.03 44,997.91 35,145.04 32,555.29 Allowable 42,286.16 51,252.55 26,565.08 34,448.45 78,632.07 107,653.57 122,875.72 173,285.65 143,397.89 35,112.81 46,847.56 61,479.40 15,694.99 128,356.80 91,506.36 244,809.71 99,023.91 185,178.41 73,649.67 131,440.13 49,789.32 96,681.30 211,275.17 44,187.04 90,644.51 132,712.73 74,132.20 73,316.51 58,969.81 38,648.10 58,579.57 197,118.92 89,076.87 235,501.44 81,593.56 103,394.51 24,229.21 95,472.31 173,528.45 49,990.56 71,892.91 184,290.77 143,629.46 12,022.46 65,106.33 150,182.43 55,966.19 33,394.32 17,520.73 50,380.90 57,133.59 44,997.91 35,145.04 32,555.29 page 30 of 55 WGA Branch Malolos Highway Pasig Gotesco Forbes San Antonio Cainta Sta. Lucia Imus Makro Comembo San Andres Bukid Cebu Leon Kiat Cebu Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar Davao San Pedro lloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian iligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt. Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz lloilo lligan - Paiao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadal Alunan San Carlos City 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 52,631.51 62,669.62 56,004.58 28,667.52 27,718.44 30,861.13 73,949.43 3,491.59 82,820.10 16,435.90 28,594.46 92,545.14 331,403.11 8,419.59 12,771.11 15,972.44 8,237.14 25,426.15 72,628.30 7,608.66 30,519.58 467.76 52.66 34,684.75 38,408.52 284,494.52 1,786.24 8,843.06 17,921.28 47,207.21 47,488.12 25,641.83 54,671.20 16,012.58 17,692.00 12,540.03 45,149.28 36,513.92 8,570.00 4,928.69 13,616.01 19,318.15 93,918.44 139,183.06 82,854.78 24,302.60 28,702.91 15,769.43 62,644.88 5,936.08 26,075.20 5,996.91 Per CPA Report (Exhibit J) 52,752.71 60,192.16 1,956.88 28,775.07 25,664.98 30,249.88 73,800.53 3,330.79 3,877.55 82,190.97 15,479.91 26,540.80 41,481.22 335,589.39 8,415.69 12,676.36 16,193.10 8,237.14 25,743.45 72,784.01 7,967.85 29,628.54 7,443.88 920.08 34,661.11 37,033.39 291,288.69 4,460.15 8,614.12 17,921.26 46,850.54 48,616.86 25,577.63 51,507.73 16,094.46 18,474.11 12,057.56 44,896.05 36,927.08 8,410.09 5,101.85 13,608.17 19,318.15 70,257.46 6,798.40 142,959.84 84,886.78 25,692.88 28,773.55 16,055.04 50,057.70 5,935.99 26,287.65 5,439.92 Allowable 52,631.51 60,192.16 1,956.88 28,667.52 25,664.98 30,249.88 73,800.53 3,330.79 82,190.97 15,479.91 26,540.80 41,481.22 331,403.11 8,415.69 12,676.36 15,972.44 8,237.14 25,426.15 72,628.30 7,608.66 29,628.54 467.76 52.66 34,661.11 37,033.39 284,494.52 1,786.24 8,614.12 17,921.26 46,850.54 47,488.12 25,577.63 51,507.73 16,012.58 17,692.00 12,057.56 44,896.05 36,513.92 8,410.09 4,928.69 13,608.17 19,318.15 70,257.46 139,183.06 82,854.78 24,302.60 28,702.91 15,769.43 50,057.70 5,935.99 26,075.80 5,439.92 page 31 of 55 NI 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Davao Digos 29,674.77 29,642.63 29,642.63 Iloilo Mabini 45,258.28 37,588.13 37,588.13 Calbayog 9 , 104 . ~2 9,040.52 9,040.52 San Jose Antique 61 ,560.94 60,459.30 60,459.30 Cagayan Osmena Cogon 45,706.83 45,882.34 45,706.83 Midsayap 11 ,566.71 11 ,539.46 11 ,539.46 Lapu-Lapu 5,207.04 5,345.01 5,207.04 Roxas, Roxas 92,436.88 90,462.43 90,462.43 Silay 14,253.69 14,451.45 14,253.69 Molave 6,555.03 6,555.03 6,555.03 Kidapawan 25,382.12 25,382.12 25,382.12 Butuan J. Satorre 7,424.88 7,544.84 7,424.88 Ayala Center Cebu 13,067.35 13,067.99 13,067.35 Dipolog Lacaya 9,916.27 9,935.36 9,916.27 Catarman 11 ,269.60 11 ,348.67 11 ,269.60 Gen Santos Santiago 12,241.35 12,241 .35 12,241.35 Cadiz 2,712.44 2,662.56 2,662.56 Quirino Balintawak 28,165.23 27,714.04 27,714.04 Cotabato Sinsuat 20,839.52 20,689.30 20,689.30 Cotabato Plaza 29,924.55 29,996.25 29,924.55 Binan Highway 53,030.::-9 50,493.63 50,493.63 lsulan Sultan 9,071 .94 9,001 .97 9,001 .97 Novaliches Baesa 14,716.51 15,479.29 14,716.51 Davao Matina 16,916.36 16,706.38 16,706.38 Davao Ulas 2,986.24 2,986.24 2,986.24 Rosario Cavite 97.84 Monumento S/S 16.20 Gingoog 50.14 subtotal p 18,787,330.34 p 18,735,296.03 p 18,500,892.65 August Bambang p 123,374.87 p 123,240.13 p 123,240.13 Glorietta 127,908.92 127,961 .83 127,908.92 Kalookan 9th Avenue 75,421 .90 74,924.81 74,924.81 Cubao Romulo 284,150.84 284,819.33 284,150.84 Quiapo 208,147.86 208,627.27 208,147.86 Legarda Gastambide 34,980.98 34,723.42 34,723.42 Paco Paz 109,745. 7 3 109,187.86 109,187.86 Pasay Taft 70,195.89 69,779.01 69,779.01 Kalentong General 100,909.52 100,451 .87 100,451 .87 Sangandaan 75,170.00 75,152.65 75,152.65 Cubao Aurora 95,726.86 95,951.98 95,726.86 Baclaran Quirino 69,887.57 70,707.79 69,887.57 Makati J. P. Rizal 129,787.75 129,470.67 129,470.67 Recto Avenida 65,226.24 65,226.24 65,226.24 Magallanes 258,505.29 259,995.80 258,505.29 Trabajo 102,845.44 99,281 .67 99,281.67 Blum. Avenida 121 ,166.63 120,341 .30 120,341 .30 Villalobos 60,733.52 60,842.03 60,733.52 Ermita 124,119.82 124,185.82 124,119.82 Sto. Cristo 103,034.80 105,116.38 103,034.80 Greenhills 446,447.47 452,981.33 446,447.47 San Juan 159,406.57 159,626.03 159,406.57 page 32 of 55 ~()t¥ 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit J ) Allowable Pasay Libertad 103,746.20 103,772.82 103,746.20 Congressional 327,372.34 332,423.42 327,372.34 Pasig Mutya 74,399.22 74,323.51 74,323.51 Cubao Quirino 175,565.43 175,872.99 175,565.43 Guadalupe 80,940.68 80,514.90 80,514.90 Baclaran Airport 54,073.68 54,046.88 54,046.88 Espana 126,456.'; 9 129,778.61 126,456.19 Marikina Concepcion 182,812.57 177,464.49 177,464.49 Pasig Mabini 145,117.49 145,265.84 145,117.49 Malabon Plaza 106,601 .80 107,887.65 106,601 .80 Earnshaw 54,854.43 54,854.34 54,854.34 Banaue 128,954.79 129,744.35 128,954.79 Cavite 164,674.30 152,792.21 152,792.21 Binan Plaza Rizal 67,095.72 67,046.62 67,046.62 Malolos Plaza 67,279.30 67,224.16 67,224.16 Alabang Montillano 84,227.61 84,957.21 84,227.61 Calamba Crossing 70,832.26 70,540.78 70,540.78 Rosario 43,394.79 43,480.03 43,394.79 Binakayan 167,542.89 163,476.37 163,476.37 Mali bay 74,086.11 74,267.80 74,086.11 Central Market 61,492.66 61,410.75 61,410.75 Pritil 58,591 .76 58,612.64 58,591 .76 Sta. Mesa V. Mapa 75,343.58 78,415.22 75,343.58 Marikina dela Paz 146,620.32 142,026.79 142,026.79 Murphy 46,710. ~ 3 47,228.20 46,710.13 Del Monte 80,315.62 80,318.89 80,315.62 Nepa Q. Mart 87,521 .92 87,921 .67 87,521 .92 North bay 32,745.07 31 ,886.35 31 ,886.35 Paco Pedro Gil 120,442.56 120,452.18 120,442.56 Shoppesville 277,715.34 274,965.58 274,965.58 Quiapo R. Hidalgo 44,000.43 43,972.38 43,972.38 Kalookan Monumento 136,390.73 136,438.53 136,390.73 Anti polo 80,559.04 81 ,259.98 80,559.04 San Pedro 124,252.37 120,794.10 120,794.10 Park Square I 101 ,251.73 101 ,146.20 101 ,146.20 Novaliches Plaza 71 ,285.34 71 ,255.36 71 ,255.36 Retiro 325,985.27 325,424.69 325,424.69 Kalookan 11th Ave.

76,189.20 76,016.07 76,016.07 Meycauyan Plaza 55,786.68 55,826.72 55,786.68 Sta. Ana 96,404.90 96,405.30 96,404.90 Muntinlupa 58,704.04 57,647.74 57,647.74 Ali Mall 181 ,335.43 184,316.02 181 ,335.43 Scout Borromeo 349,731 .68 349,331 .25 349,331 .25 EDSA Central 43,126."/7 41 ,920.15 41 ,920.15 Zapote 80,372.14 71 ,264.05 71 ,264.05 Blum. Oroquieta 80,289.06 82,573.72 80,289.06 Los Banos 115,072.55 118,506.25 115,072.55 Binan Paterno 49,931 .50 52,095.57 49,931 .50 Paranaque 78,126.75 79,232.35 78,126.75 EDSA West 207,322.92 204,887.97 204,887.97 Sta.Mesa Magsaysay 71 ,847.84 71 ,755.10 71 ,755.10 Sta. Cruz 96,282.41 95,532.26 95,532.26 Karuhatan 53,728.20 53,114.89 53,114.89 Nolasco 61,495.57 61 '199.63 61 '199.63 page 33 of 55 J1nf 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Pasay Burgos 80,268.41 80,405.01 80,268.41 Plaridel 49,502.96 49,474.15 49,474.15 Cloverleaf 9,677.92 9,675.68 9,675.68 Sucat 120,287.01 121 '151 .56 120,287.01 Cainta Junction 54,642.01 54,560.01 54,560.01 Siniloan 28,987.21 29,968.11 28,987.21 Escolta 80,527.87 80,076.18 80,076.18 Broadway Centrum 261 ,427.92 269,261 .15 261 ,427.92 Gil Puyat Washington 44,933.28 44,835.28 44,835.28 Malanday 30,951 .71 32,031 .63 30,951 .71 EDSA Libertad 117,379.!.:2 121,536.76 117,379.52 Tanay 27,092.88 27,092.45 27,092.45 Maypajo 39,517.21 39,659.54 39,517.21 Malinta 73,596.16 68,481.67 68,481.67 Naic 82,055.51 82,449.50 82,055.51 Kalentong Pershing 90,627.02 91 ,298.48 90,627.02 Sta. Maria 128,863.43 131 ,149.47 128,863.43 Calamba Pabalan 54,911 .73 54,896.81 54,896.81 Recto Quezon Blvd.

30,838.58 31,294.91 30,838.58 Balagtas 60,053.96 60,077.60 60,053.96 Novaliches Susano 42,638.84 44,583.69 42,638.84 Taytay 56,344.73 56,293.24 56,293.24 Recto Soler 112,314.06 113,639.18 112,314.06 Harrison Plaza 182,699.01 183,663.66 182,699.01 Gil Puyat Urban 131 ,263.79 131 ,251 .04 131 ,251 .04 Masinag 61 ,800.59 63,875.10 61 ,800.59 Q. Plaza 114,755.06 115,809.39 114,755.06 Alabang Highway 45,570.73 45,567.68 45,567.68 Pasong Tamo 36,622.r2 36,874.24 36,622.92 EDSA Pioneer 32,097.58 32,096.59 32,096.59 Kalookan Plaza 69,485.66 73,464.03 69,485.66 Novaliches Quirino 44,310.80 44,477.34 44,310.80 Landmark 46,213.71 46,213.34 46,213.34 Morong 28,688.30 29,457.70 28,688.30 EDSA Shaw 35,070.69 34,968.99 34,968.99 Farmer's Plaza 109,290.35 110,254.04 109,290.35 Fairview 109,519.14 113,508.71 109,519.14 Quezon Avenue 128,939.81 130,973.35 128,939.81 Kalookan Gotesco 164,039.80 157,967.21 157,967.21 EDSA Mayflower 150,636.96 150,813.94 150,636.96 Pasay Rotonda 29,410.37 29,244.55 29,244.55 Roosevelt 54,389.03 55,228.33 54,389.03 Lagro 65,009.18 65,415.53 65,009.18 Quiapo-Palanca 18,989.58 19,279.79 18,989.58 Better Living 142,049.92 144,547.39 142,049.92 Pateros 95,374.84 100,282.71 95,374.84 Las Pinas 227,111.51 226,930.13 226,930.13 Bacoor 100,679.41 100,670.63 100,670.63 lmus Cavite 228,600.58 216,605.36 216,605.36 Marikina J. P. Rizal 67,235.99 69,086.95 67,235.99 Tandang Sora 135,854.78 137,693.02 135,854.78 Gil Puyat Dian 52,055.55 52,069.29 52,055.55 EDSA Ortigas 103,457.46 103,422.21 103,422.21 Ayala Alabang 219,082.23 217,740.40 217,740.40 page 34 of 55 nn¥ 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Silang Cavite 64,100.08 52,954.74 52,954.74 Pasig - San Joaquin 88,367.48 88,571 .71 88,367.48 Park Square II 118,436.97 120,724.79 118,436.97 Laong Laan 81 ,386.71 81 ,090.02 81 ,090.02 Sta. Rosa 78,725.76 77,356.86 77,356.86 Cainta - Parola 61 ,876.13 64,584.68 61 ,876.13 A. Arnaiz 38,815.21 38,999.37 38,815.21 Gagalangin 54,641 .91 54,512.68 54,512.68 EDSA Plaza 143,754.56 144,316.04 143,754.56 Meycauayan Highway 96,566.49 92,247.46 92,247.46 Diliman Citimall 306,305.08 306,622.94 306,305.08 Malabon Hulong Duhat 69,567.06 69,392.75 69,392.75 Commonwealth Gotesco 113,245.99 113,505.81 113,245.99 Kalookan Samson Road 25,319.22 25,382.54 25,319.22 Navotas 91,438.[3 91 ,598.42 91,438.83 Cash & Carry 141 ,348.27 141,725.03 141 ,348.27 Polo 45,867.06 46,104.65 45,867.06 Olives Plaza 65,838.25 67,881.24 65,838.25 V. Luna 174,083.44 174,715.99 174,083.44 Commonwealth T-Sora 157,749.36 152,495.96 152,495.96 Paso de Bias 12,945.45 20,687.46 12,945.45 Nova. Sta. Quiteria 59,900.95 59,874.05 59,874.05 Jaka Plaza 173,900.61 174,378.26 173,900.61 Ayala Town Center 68,797.59 69,182.85 68,797.59 Hagonoy 34,470.20 34,439.42 34,439.42 Nagcarlan 15,831.10 15,682.17 15,682.17 Cainta Ortigas Ext.

48,037.68 48,102.28 48,037.68 Tagaytay 67,579.07 67,624.24 67,579.07 A. Bonifacio Q.C.

48,936.81 48,956.81 48,936.81 San Miguel 32 ,742.20 36,582.30 32,742.20 Cubao EDSA 39,515.91 39,376.89 39,376.89 Malolos Highway 44,683.62 44,239.08 44,239.08 Pasig Gotesco 58,559.?.1 59,157.52 58,559.21 Forbes San Antonio 63,690.19 8,430.01 8,430.01 Cainta Sta. Lucia 35,147.02 37,063.58 35,147.02 lmus Makro 34,379.66 35,744.68 34,379.66 Comembo 29,504.58 29,772.33 29,504.58 San Andres Bukid 72,541.90 72,960.37 72,541.90 Cebu Leon Kiat 5,020.99 5,020.99 5,020.99 Cebu Juan Luna 3,941.44 4,148.21 3,941.44 Cagayan T. Neri 78,585.99 78,372.61 78,372.61 Davao Quirino 17,177.64 17,104.34 17,104.34 Tacloban Salazar 29,441 .16 29,226.70 29,226.70 Davao San Pedro 75,054.94 75,208.17 75,054.94 Iloilo Valeria 323,791 .72 322,556.16 322,556.16 Davao Lapu-Lapu 6,710.09 6,808.09 6,710.09 Bacolod Libertad 11 ,924.48 11 ,924.58 11 ,924.48 Zambo. Veterans 9,157.02 11 ,935.00 9,157.02 Cota. Magallanes 7,401 .63 7,327.72 7,327.72 Cagayan J. Borja 26,965.57 26,758.53 26,758.53 Davao C.M. Recto 61 ,506.51 62,233.71 61 ,506.51 Davao Bankerohan 9,708.55 9,367.75 9,367.75 Gen. Santos Acharon 31 ,608.16 32,344.50 31 ,608.16 Tacloban Burgos 9,947.06 9,793.92 9,793.92 page 35 of 55 rJli!Jt 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh Ml (Exhibit Jl Allowable Cebu Carbon 1 , 850. ~A 1,850.34 1,850.34 Bacolod Araneta 39,473.97 39,511 .21 39,473.97 Ozamis Zamora 36,915.43 37,380.44 36,915.43 Iloilo- lznart 299,305.82 296,595.99 296,595.99 Ormoc Rizal 5,444.46 5,305.71 5,305.71 Cagayan Carmen 9,250.88 9,290.38 9,250.88 Zambo. Climaco 12,134.86 15,891 .65 12,134.86 Cebu Fuente 43,505.83 54,805.91 43,505.83 Dumaguete Colon 53,786.27 52,834.33 52,834.33 Butuan 28,753.84 28,759.30 28,753.84 Tagbilaran 64,387.43 65,909.57 64,387.43 Tacurong 14,282.06 14,722.48 14,282.06 Catbalogan 19,106.01 19,034.01 19,034.01 Pagadian 8,224.07 8,283.99 8,224.07 I ligan 41 ,819.58 41 ,533.23 41 ,533.23 Koronadal Zulueta 39,642.58 39,654.68 39,642.58 Tagum 11 ,879.42 11 ,872.28 11 ,872.28 Tabunok 5,001 .04 4,909.50 4,909.50 Cag. Carmen Pub. Mkt. 15,024.04 14,817.64 14,817.64 Gen. Santos Pioneer 22,272.87 22,272.87 22,272.87 Kalibo Roxas 66,020.38 58,235.55 58,235.55 Mandaue H-Way 6,161 .29 6,161.41 6,161 .29 Roxas Mckinley 138,81 0.76 139,184.65 138,810.76 Lapaz Iloilo 98,821 .65 99,087.99 98,821 .65 lligan - Palao 22,980.71 23,052.29 22,980.71 Malaybalay 30,986.70 30,723.38 30,723.38 Valencia Poblacion 15,146.47 14,277.98 14,277.98 Cagayan Lapasan 54,232.53 54,516.89 54,232.53 Mati-Mabini 5,346.78 5,343.19 5,343.19 Koronadal Alunan 21 ,364.69 21 ,012.91 21 ,012.91 San Carlos City 6,986.22 6,678.62 6,678.62 Davao Digos 28,012.31 27,744.40 27,744.40 · Iloilo Mabini 38,469.43 40,735.44 38,469.43 Calbayog 9,598.56 8,596.20 8,596.20 San Jose Antique 119,123.70 57,455.04 57,455.04 Cagayan Osmena Cogon 39,504.03 39,244.09 39,244.09 Midsayap 10,374.80 10,376.02 10,374.80 Lapu-Lapu 4,116.57 4,828.20 4,116.57 Roxas, Roxas 94,602.60 93,009.29 93,009.29 Silay 16,236.58 21 ,514.86 16,236.58 Mol ave 5,679.62 4,810.90 4,810.90 Kidapawan 24,518.03 25,220.00 24,518.03 Butuan J. Satorre 9,882.08 9,668.98 9,668.98 Ayala Center Cebu 14,173.25 Dipolog Lacaya 10,001 .35 9,934.15 9,934.15 Catarman 10,552.80 10,107.18 10,107.18 Gen Santos Santiago 12,890.14 12,890.14 12,890.14 Cadiz 3,235.57 3,490.43 3,235.57 Maranding 8.60 Quirino Balintawak 25,301.63 25,331 .13 25,301 .63 Cotabato Sinsuat 22,564.92 23,066.74 22,564.92 Cotabato Plaza 31 ,916.42 31 ,685.67 31 ,685.67 Binan Highway 51 ,969.97 51 ,095.04 51 ,095.04 C & P Mall Marikina 157.80 page 36 of 55 nfltY 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Isulan Sultan 9,174.63 9,078.13 9,078.13 Novaliches Baesa 12,477.54 14,006.88 12,477.54 Davao Matina 21,234.02 21,214.04 21,214.04 Davao Ulas 3,696.19 3,962.44 3,696.19 Pagadian Pajares 3,766.91 3,766.93 3,766.91 Sta. Rosa Waltermart 1,284.80 - - Gil Puyat Urban S/S 132.43 - - Polomolok 18.76 - - subtotal P 19,121,774.62 P_ 19,014,341.10 P_ 18,859,469.70 September Bambang P 165,099.28 P 169,508.74 P 165,099.28 Glorietta 130,620.34 131,088.83 130,620.34 Kalookan 9th Avenue 84,167.89 84,087.30 84,087.30 Cubao Romulo 264,144.64 263,169.65 263,169.65 Quiapo 196,931.67 204,253.42 196,931.67 Legarda Gastambide 36,620.65 33,611.44 33,611.44 Paco Paz 109,080.05 109,527.09 109,080.05 Pasay Taft 65,318.13 65,100.44 65,100.44 Kalentong General 97,386.01 97,283.98 97,283.98 Sangandaan 71,343.58 71,072.51 71,072.51 Cubao Aurora 86,173.07 86,106.07 86,106.07 Baclaran Quirino 67,671.25 70,553.96 67,671.25 Makati J. P. Rizal 145,746.17 134,140.73 134,140.73 Recto Avenida 53,883.02 60,344.23 53,883.02 Magallanes 241,276.38 237,423.79 237,423.79 Trabajo 96,946.74 97,077.70 96,946.74 Blum. Avenida 125,365.40 125,518.19 125,365.40 Villalobos 64,689.60 64,431.10 64,431.10 Ermita 112,988.70 113,000.99 112,988.70 Sto. Cristo 118,110.33 116,500.31 116,500.31 Greenhills 418,960.01 419,181.84 418,960.01 San Juan 150,344.94 150,866.20 150,344.94 Pasay Libertad 107,058.78 107,088.32 107,058.78 Congressional 337,123.79 337,785.25 337,123.79 Pasig Mutya 72,184.15 72,159.44 72,159.44 Cubao Quirino 166,938.82 167,759.67 166,938.82 Guadalupe 84,340.40 85,277.28 84,340.40 Baclaran Airport 67 859.87 67,908.23 67 859.87 Espana 136,351.76 136,426.42 136,351.76 Marikina Concepcion 201,378..0 194,599.74 194,599.74 Pasig Mabini 148,188.31 148,282 14 148,188.31 Malabon Plaza 104,468.58 105,152.96 104,468.58 Earnshaw 50,319.68 50,318.48 50,318.48 Banaue 116,885.49 111,657.41 111,657.41 Cavite 141,836.99 138,985.28 138,985.28 Binan Plaza Rizal 78,870.87 79,401.20 78,870.87 Malolos Plaza 72,380.36 72,471.68 72,380.36 Alabang Montillano 77,842.31 77,434.27 77,434.27 Calamba Crossing 83,709.40 82,932.24 82,932.24 Rosario 41,950.53 42,010.53 41,950.53 Binakayan 165,469.56 161,200.09 161,200.09 Malibay 59,039.80 57,928.33 57,928.33 page 37 of 55 Myer 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J ) Allowable Central Market 63,190.53 63,436.46 63,190.53 Pritil 65,134.30 65,833.25 65,134.30 Sta. Mesa V. Mapa 82,906.78 82,354.16 82,354.16 Marikina dela Paz 154,020.26 155,091 .91 154,020.26 Murphy 43,830.85 42,787.15 42,787.15 Del Monte 88,884.46 88,684.48 88,684.48 Nepa Q. Mart 96,989.24 97,451.47 96,989.24 North bay 35,186.31 35,186.31 35,186.31 Paco Pedro Gil 136,638.81 135,953.35 135,953.35 Shoppesville 301 ,811 .24 302,617.59 301 ,811 .34 Quiapo R. Hidalgo 42,043.74 42,016.79 42,016.79 Kalookan Monumento 131 ,084.97 130,670.09 130,670.09 Anti polo 86,306.69 84,547.62 84,547.62 San Pedro 125,548.11 129,551 .98 125,548.11 Park Square I 102,858.39 100,441 .91 100,441 .91 Novaliches Plaza 70,518.10 70,418.41 70,418.41 Retiro 334,504.78 346,643.79 334,504.78 Kalookan 11th Ave.

77,626.84 77,563.40 77,563.40 Meycauyan Plaza 61 ,214.96 61 '114.46 61 '114.46 Sta. Ana 103,248.49 99,179.60 99,179.60 Muntinlupa 47,268.70 47,475.69 47,268.70 Ali Mall 169,479.93 167,379.29 167,379.29 Scout Borromeo 312,035.29 311 ,515.33 311 ,515.33 EDSA Central 41 ,162.60 41 ,509.06 41 '162.60 Zapote 94,365.13 77,994.66 77,994.66 Blum. Oroquieta 106,573.80 108,208.45 106,573.80 Los Banos 112,056.94 107,074.51 107,074.51 Binan Paterno 52,1 00 .~ 6 53,780.60 52,100.36 Paranaque 70,356.91 79,548.27 70,356.91 EDSA West 193,336.46 193,864.27 193,336.46 Sta.Mesa Magsaysay 57,500.56 57,518.31 57,500.56 Sta. Cruz 95,553.56 95,562.66 95,553.56 Karuhatan 56,376.72 56,591 .32 56,376.72 Nolasco 59,277.39 58,945.86 58,945.86 Pasay Burgos 73,606.11 74,563.22 73,606.11 Plaridel 53,258.09 53,276.07 53,258.09 Cloverleaf 11 ,068.57 11 ,073.90 11 ,068.57 Sucat 130,692.23 131 '1 06.15 130,692.23 Cainta Junction 54,347.21 54,414.11 54,347.21 Siniloan 28,041 .66 27,738.65 27,738.65 Escolta 84,538.33 82,480.49 82,480.49 Broadway Centrum 251 ,503.43 242,450.24 242,450.24 Gil Puyat Washington 48,521 .89 42,893.12 42,893.12 Malanday 38,145.43 38,665.65 38,145.43 EDSA Libertad 112,530.60 108,827.84 108,827.84 Tanay 25,882.42 25,974.72 25,882.42 Maypajo 36,300.45 38,362.88 36,300.45 Malinta 52,603.47 65,079.87 52,603.47 Naic 75,316.33 75,351.46 75,316.33 Kalentong Pershing 89,273.42 89,761.48 89,273.42 Sta. Maria 128,661 .10 130,617.12 128,661 .10 Calamba Pabalan 48,189.67 51 ,555.30 48,189.67 Recto Quezon Blvd.

33,775.75 31 ,813.05 31 ,813.05 Balagtas 65,696.77 65,690.63 65,690.63 page 38 of 55 ){9t1i Branch Novaliches Susano Taytay Recto Soler Harrison Plaza Gil Puyat Urban Masinag Q. Plaza Alabang Highway Pasong Tamo EDSA Pioneer Kalookan Plaza Novaliches Quirino Landmark Morong EDSA Shaw Farmer's Plaza Fairview Quezon Avenue Kalookan Gotesco EDSA Mayflower Pasay Rotonda Roosevelt Lagro Quiapo-Palanca Better Living Pateros Las Pinas Bacoor Imus Cavite Marikina J. P. Rizal Tandang Sora Gil Puyat Dian EDSA Ortigas Ayala Alabang Silang Cavite Pasig - San Joaquin Park Square II Laong Laan Sta. Rosa Cainta - Parola A. Arnaiz Gagalangin EDSA Plaza Meycauayan Highway Diliman Citimall Malabon Hulong Duhat Commonwealth Gotesco Kalookan Samson Road Navotas Cash & Carry Polo Olives Plaza V. Luna Commonwealth T-Sora 20% Salus Discounts to Senior Citizens Per Register (Pre-marked Exh M) 42,345.36 51,555.50 123,547.13 206,530.44 115,154.39 68,509.08 101,712.45 48,556.95 32,971.30 35,848.53 71,294.78 46,983.10 46,888.61 30,625.87 36,488.12 97,472.88 103,882.75 139,154.23 158,121.29 136,316.93 36,085.94 48,913.74 75,036.13 17,649.52 140,107.87 116,157.25 202,887.19 94,227.56 201,793.49 74,844.56 146,237.23 57,087.04 97,107.40 213,333.07 45,457.02 86,415.73 113,259.33 106,430.99 64,811.17 63,687.07 38,306.04 61,872.93 146,159.45 84,089.43 271,682.58 87,016.13 109,802.13 27,463.46 95,155.29 133,598.38 44,304.°9 71,303.02 190,021.47 163,402.77 Per CPA Report Exhibit J 43,227.65 51,516.14 123,800.19 203,756.63 128,047.12 68,422.40 101,437.90 45,735.54 32,558.62 38,292.30 79,697.07 47,148.57 47,546.42 30,609.57 37,354.60 95,960.14 100,721.08 139,821.81 158,238.17 136,143.43 36,065.40 49,057.45 73,608.31 17,737.86 140,108.76 96,871.95 210,774.34 94,117.33 205,437.95 74,844.44 151,121.71 57,139.36 103,258.32 219,799.83 45,486.22 85,905.43 118,151.81 93,287.60 70,114.13 66,790.53 40,580.17 63,161.74 148,999.95 96,166.01 271,833.18 86,986.86 110,152.58 27,463.46 92,372.83 133,795.90 44,226.58 68,561.55 189,044.75 169,248.20 Allowable 42,345.36 51,516.14 123,547.13 203,756.63 115,154.39 68,422.40 101,437.90 45,735.54 32,558.62 35,848.53 71,294.78 46,983.10 46,888.61 30,609.57 36,488.12 95,960.14 100,721.08 139,154.23 158,121.29 136,143.43 36,065.40 48,913.74 73,608.31 17,649.52 140,107.87 96,871.95 202,887.19 94,117.33 201,793.49 74,844.44 146,237.23 57,087.04 97,107.40 213,333.07 45,457.02 85,905.43 113,259.33 93,287.60 64,811.17 63,687.07 38,306.04 61,872.93 146,159.45 84,089.43 271,682.58 86,986.86 109,802.13 27,463.46 92,372.83 133,598.38 44,226.58 68,561.55 189,044.75 163,402.77 page 39 of 55 mn Branch Paso de Blas Nova. Sta. Quiteria Jaka Plaza Ayala Town Center Hagonoy Nagcarlan Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

San Miguel Cubao EDSA Malolos Highway Pasig Gotesco Forbes San Antonio Cainta Sta. Lucia Imus Makro Comembo San Andres Bukid Cebu Leon Kiat Cebu Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar Davao San Pedro lloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. MKt. Gen. Santos Pioneer 260% Sales Discounts to Senior Per Register (Pre-marked Exh M) 15,170.58 58,708.54 142,923.32 54,596.83 33,844.64 17,205.00 49,145.57 64,023.16 54,621.60 31,420.63 38,063.40 48,397.10 69,716.49 69,494.22 27,593.54 40,851.52 28,809.34 76,033.25 5,546.03 4,890.38 74,931.92 13,870.07 26,444.50 92,160.76 337,670.96 7,873.45 12,297.72 13,443.27 8,961.09 26,693.67 64,351.14 10,151.40 31,361.84 7,583.45 1,612.00 36,974.44 43,059.83 310,729.03 5,623.24 9,507.21 18,502.92 62,211.97 53,760.44 28,585.49 60,223.53 13,763.77 19,394.70 10,938.89 48,279.83 38,791.30 9,181.98 3,981.20 16,897.76 25,051.43 Per CPA Report (Exhibit J) 13,965.02 58,717.26 165,187.50 55,034.08 34,063.46 17,326.70 49,325.47 63,972.10 54,621.60 31,420.53 38,015.17 48,519.42 72,788.87 5,342.52 26,547.35 40,972.86 30,993.44 81,380.53 5,094.80 4,884.98 75,320.70 13,815.07 26,134.41 92,180.71 335,691.33 7,889.97 12,216.07 13,092.91 26,693.67 63,810.18 9,773.83 31,472.69 7,484.05 1,612.00 36,849.61 43,079.33 308,170.28 5,623.38 9,507.31 18,484.92 62,163.67 53,816.25 28,578.89 60,576.88 13,807.60 19,212.18 10,526.61 48,280.02 43,146.30 9,399.00 4,035.74 16,576.59 24,811.19 Citisnne VIHIZENS Allowable 13,965.02 58,708.54 142,923.32 54,596.83 33,844.64 17,205.00 49,145.57 63,972.10 54,621.60 31,420.53 38,015.17 48 397.10 69,716.49 5,342.52 26,547.35 40,851.52 28,809.34 76,033.25 5,094.80 4,884.98 74,931.92 13,815.07 26,134.41 92,160.76 335,691.33 7,873.45 12,216.07 13,092.91 26,693.67 63,810.18 9,773.83 31,361.84 7,484.05 1,612.00 36,849.61 43,059.53 308,170.28 5,623.24 9,507.21 18,484.92 62,163.67 53,760.44 28,578.89 60,223.53 13,763.77 19,212.18 10,526.61 48,279.83 38,791.30 9,181.98 3,981.20 16,576.59 24,811.19 page 40 of 55 my 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J ) Allowable Kalibo Roxas 64,518.89 63,893.76 63,893.76 Mandaue H-Way 6,000.58 6,130.28 6,000.58 Roxas Mckinley 125,437.25 126,371 .39 125,437.25 Lapaz Iloilo 93,137.57 92,366.13 92,366.13 lligan - Palao 33,382.Q4 33,341 .88 33,341 .88 Malaybalay 26,978.15 27,271.68 26,978.15 Valencia Poblacion 17,768.24 17,880.04 17,768.24 Cagayan Lapasan 54,262.87 54,386.62 54,262.87 Mati-Ma bini 6,382.46 6,382.46 6,382.46 Koronadal Alunan 22,459.66 23,630.77 22,459.66 San Carlos City 5,015.78 5,015.78 5,015.78 Davao Digos 27,065.01 27,066.21 27,065.01 Iloilo Mabini 48,537.28 48,480.57 48,480.57 Calbayog 10,427.98 10,622.08 10,427.98 San Jose Antique 63,942.93 65,764.55 63,942.93 Cagayan Osmena Cogon 42,003.08 41,477.21 41,477.21 Midsayap 10,178.66 9,966.54 9,966.54 Lapu-Lapu 5,526.26 5,506.26 5,506.26 Roxas, Roxas 95,390.94 96,034.47 95,390.94 Silay 20,777.64 19,025.82 19,025.82 Molave 4,779.36 4,878.66 4,779.36 Kidapawan 36,466.27 36,578.65 36,466.27 Butuan J. Satorre 6,356.69 6,307.69 6,307.69 Ayala Center Cebu 15,802.-17 13,818.77 13,818.77 Dipolog Lacaya 8,340.46 8,534.86 8,340.46 Catarman 11 ,395.81 11,465.53 11 ,395.81 Gen Santos Santiago 17,951.26 18,076.06 17,951 .26 Cadiz 3,421 .36 3,659.13 3,421 .36 Kabankalan 20.00 Quirino Balintawak 27,439.44 27,714.30 27,439.44 Cotabato Sinsuat 21 ,382.50 21 ,279.30 21 ,279.30 Cotabato Plaza 35,841.98 37,794.61 35,841 .98 Binan Highway 53,533.01 53,533.01 53,533.01 lsulan Sultan 6,355.31 6,355.33 6,355.31 Novaliches Baesa 13,843.04 14,342.39 13,843.04 Davao Matina 27,138.07 26,049.25 26,049.25 Davao Ulas 3,648.58 4,083.10 3,648.58 Pagadian Pajares 3,679.85 3,702.20 3,679.85 Makati Northmall S/S 696.20 Meycauayan Malhacan 767.56 611.96 611 .96 subtotal p 19,103,651 .52 p 19,084,550.02 p 18,857,594.38 October Bam bang p 129,226.66 p 130,734.08 p 129,226.66 Glori etta 141 ,199.82 139,253.16 139,253.16 Kalookan 9th Avenue 78,419.56 78,310.27 78,310.27 Cubao Romulo 276,641 .52 273,526.22 273,526.22 Quiapo 259,023.15 259,216.40 259,023.15 Legarda Gastambide 35,234.48 35,878.95 35,234.48 Paco Paz 116,400.19 120,780.09 116,400.19 Pasay Taft 71 ,182.16 71 ,181.56 71 ,181 .56 Kalentong General 103,562.07 105,732.99 103,562.07 Sangandaan 86,446.16 86,916.69 86,446.16 page 41 of 55 )?pel Branch Cubao Aurora Baclaran Quirino Makati J. P. Rizal Recto Avenida Magallanes Trabajo Blum. Avenida Villalobos Ermita Sto. Cristo Greenhiils San Juan Pasay Libertad Congressional Pasig Mutya Cubao Quirino Guadalupe Baclaran Airport Espana Marikina Concepcion Pasig Mabini Malabon Plaza Earnshaw Banaue Cavite Binan Plaza Rizal Malolos Plaza Alabang Montillano Calamba Crossing Rosario Binakayan Malibay Central Market Pritil Sta. Mesa V. Mapa Marikina dela Paz Murphy Del Monte Nepa Q. Mart Northbay Paco Pedro Gil Shoppesville Quiapo R. Hidalgo Kalookan Monumento Antipolo San Pedro Park Square | Novaliches Plaza Retiro Kalookan 11th Ave.

Meycauyan Plaza Sta. Ana Muntinlupa Ali Mall an Galan £U/0 Odlts Per Register (Pre-marked Exh M) 87,145.24 78,908.51 146,813.21 66,491.89 244,877.76 93,891.31 128,632.47 74,019.58 115,656.79 100,409.87 487,675.70 176,434.65 111,266.25 329,715.57 73,359.82 199,574.60 97,579.08 54,695.04 161,503.00 205,772.98 150,711.60 114,347.20 47,435.43 142,905.25 154,776.36 82,466.24 71,557.08 98,797.89 81,927.50 44,710.65 170,418.51 69,575.06 72,264.85 62,700.45 80,835.80 168,148.40 45,198.80 92,855.41 99,959.68 38,004.72 130,316.11 320,647.05 46,247.57 130,015.55 85,890.73 132,589.00 92,637.19 67,983.51 341,154.87 82,632.12 63,312.01 104,957.19 52,860.08 169,690.71 Discounts to Senior Citizens Per CPA Report (Exhibit J) 87,198.97 80,659.19 145,320.83 66,696.04 245,213.43 93,762.63 126,394.28 74,233.95 115,963.77 102,997.01 484,776.14 178,351.31 110,397.51 328,919.16 72,742.88 200,184.46 93,425.10 52,736.06 162,694.35 205,696.54 151,067.90 114,267.04 47,435.43 150,132.71 155,792.15 82,774.84 71,518.73 99,778.17 82,220.27 45,119.30 173,053.70 69,860.19 74,348.99 63,762.05 78,699.52 166,964.14 46,086.40 92,978.44 99,996.38 38,004.72 130,492.73 321,021.22 46,281.95 130,527.09 80,207.07 138,095.97 92,817.52 68,013.21 340,576.39 82,331.92 63,144.26 104,357.16 52,867.15 169,695.91 Allowable 87,145.24 78,908.51 145,320.83 66,491.89 244,877.76 93,762.63 126,394.28 74,019.58 115,656.79 100,409.87 484,776.14 176,434.65 110,397.51 328,919.16 72,742.88 199,574.60 93,425.10 52,736.06 161,503.00 205,696.54 150,711.60 114,267.04 47,435.43 142,905.25 154,776.36 82,466.24 71,518.73 98,797.89 81,927.30 44,710.65 170,418.51 69,575.06 72,264.85 62,700.45 78,699.52 166,964.14 45,198.80 92,855.41 99,959.68 38,004.72 130,316.11 320,647.05 46,247.57 130,015.55 80,207.07 132,589.00 92,637.09 67,983.51 340,576.39 82,331.92 63,144.26 104,357.16 52,860.08 169,690.71 page 42 of 55 NW Branch Scout Borromeo EDSA Central Zapote Blum. Oroquieta Los Banos Binan Paterno Paranaque EDSA West Sta.Mesa Magsaysay Sta. Cruz Karuhatan Nolasco Pasay Burgos Plaridel Cloverleaf Sucat Cainta Junction Siniloan Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Blvd.

Balagtas Novaliches Susano Taytay Recto Soler Harrison Plaza Gil Puyat Urban Masinag Q. Plaza Alabang Highway Pasong Tamo EDSA Pioneer Kalookan Plaza Novaliches Quirino Landmark Morong EDSA Shaw Farmer's Plaza Fairview Quezon Avenue Kalookan Gotesco EDSA Mayflower Pasay Rotonda Roosevelt 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 400,435.38 53,056.99 85,831.74 132,250.27 115,892.69 56,079.43 83,525.09 205,238.54 62,641.32 92,191.25 61,249.74 77,869.76 73,319.67 55,151.45 9,503.28 140,795.59 56,192.41 30,634.38 88,388.92 301,971.56 55,473.87 44,766.29 119,288.08 24,690.49 38,984.83 65,965.41 78,168.64 98,163.59 142,680.87 59,392.11 28,406.94 72,697.33 48,112.42 60,449.20 124,344.63 193,710.40 130,900.31 77,337.08 117,129.85 46,059.63 40,154.11 62,265.06 90,231.74 41,940.00 53,813.82 37,544.40 41,176.46 103,784.69 118,963.26 142,089.86 159,489.41 150,691.18 36,113.23 58,309.66 Per CPA Report (Exhibit J) 400,407.37 53,078.51 85,556.47 132,410.11 120,693.57 56,225.97 83,429.49 206,160.66 56,973.99 92,580.77 60,159.39 77,084.14 73,254.61 53,590.46 9,813.94 137,200.62 56,973.39 30,641.54 93,713.67 310,916.41 54,988.17 44,978.86 119,169.04 25,351.19 39,104.93 69,065.24 78,337.41 97,979.62 142,999.17 59,372.71 28,406.72 71,940.81 47,904.17 60,169.48 124,481.23 192,365.97 128,741.66 80,948.85 119,026.79 46,196.65 41,954.57 62,289.51 90,517.00 47,433.71 53,816.82 37,644.92 39,328.74 105,365.87 118,979.87 143,730.08 163,738.49 152,077.55 36,082.07 58,307.71 Allowable 400,407.37 53,056.99 85,556.47 132,250.27 115,892.69 56,079.43 83,429.49 205,238.54 56,973.99 92,191.25 60,159.39 77,084.14 73,254.61 53,590.46 9,503.28 137,200.62 56,192.41 30,634.38 88,388.92 301,971.56 54,988.17 44,766.29 119,169.04 24,690.49 38,984.83 65,965.41 78,168.64 97,979.62 142,680.87 59,372.71 28,406.72 71,940.81 47,904.17 60,169.48 124,344.63 192,365.97 128,741.66 77,337.08 117,129.85 46,059.63 40,154.11 62,265.06 90,231.74 41,940.00 53,813.82 37,544.40 39,328.74 103,784.69 118,963.26 142,089.86 159,489.41 150,691.18 36,082.07 58,307.71 page 43 of 55 my 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Lagro 74,264.24 74,296.40 74,264.24 Quiapo-Palanca 16,173.09 16,182.07 16,173.09 Better Living 165,631 .35 170,505.67 165,631 .35 Pateros 100,226.36 100,307.17 100,226.36 Las Pinas 225,625.11 239,985.52 225,625.11 Bacoor 84,752.31 84,782.72 84,752.31 lmus Cavite 215,544.39 215,704.29 215,544.39 Marikina J. P. Rizal >' 71 ,913 . .J8 70,132.26 70,132.26 Tandang Sora 150,684.64 147,629.48 147,629.48 Gil Puyat Dian 51 ,375.30 52,100.12 51 ,375.30 EDSA Ortigas 110,171 .16 104,630.61 104,630.61 Ayala Alabang 220,197.56 219,180.22 219,180.22 Silang Cavite 42,772.89 44,629.03 42,772.89 Pasig - San Joaquin 87,397.53 87,382.87 87,382.87 Park Square II 146,605.09 138,381 .84 138,381 .84 Laong Laan 98,303.85 91 ,859.99 91 ,859.99 Sta. Rosa 70,511 .39 73,623.15 70,511 .39 Cainta - Parola 67,461 .67 68,333.55 67,461 .67 A. Arnaiz 45,156.45 43,476.77 43,476.77 Gagalangin 61 ,694.34 63,373.07 61 ,694.34 EDSA Plaza 187,218.57 185,392.02 185,392.02 Meycauayan Highway 88,793.50 91 ,506.52 88,793.50 Diliman Citimall 268,707.19 269,479.59 268,707.19 Malabon Hulong Duhat 85,251 .62 85,255.04 85,251 .62 Commonwealth Gotesco 111 ,696.74 112,711 .23 111 ,696.74 Kalookan Samson Road 28,313.,12 27,754.23 27,754.23 Navotas 106,506.33 106,468.89 106,468.89 Cash & Carry 162,664.40 160,803.89 160,803.89 Polo 55,342.96 55,341 .54 55,341 .54 Olives Plaza 93,495.25 93,272.56 93,272.56 V. Luna 232,135.99 231 ,099.85 231 ,099.85 Commonwealth T-Sora 166,341 .28 174,728.19 166,341.28 Paso de Bias 13,235.24 14,469.74 1.3.235.24 Nova. Sta. Quiteria 72,338.26 72,394.13 72,338.26 Jaka Plaza 166,873.44 159,916.79 159,916.79 Ayala Town Center 54,920.03 55,068.43 54,920.03 Hagonoy 38,442.34 38,384.77 38,384.77 Nagcarlan 18,462.99 19,569.58 18,462.99 Cainta Ortigas Ext.

57,636.95 57,516.55 57,516.55 Tagaytay 65,560.42 65,600.41 65,560.42 A. Bonifacio Q.C.

58,367.83 58,373.10 58,367.83 San Miguel 34,622.99 36,690.14 34,622.99 Cubao EDSA 43,677.34 43,800.33 43,677.34 Malolos Highway 50,076.31 49,676.91 49,676.91 Pasig Gotesco 71 ,961.40 71 ,719.00 71 ,719.00 Forbes San Antonio 70,003.42 Cainta Sta. Lucia 36,304.35 36,230.70 36,230.70 lmus Makro 36,392.35 36,501 .97 36,392.35 Comembo 36,662.17 35,741 .61 35,741 .61 San Andres Bukid 88,060.42 89,461 .82 88,060.42 Cebu Leon Kiat 5,270.87 5,561 .56 5,270.87 Cebu Juan Luna 4,656.14 4,655.97 4,655.97 Cagayan T. Neri 88,700.00 89,869.72 88,700.00 Davao Quirino 9,887.39 10,194.50 9,887.39 page 44 of 55 llfnf' Branch Tacloban Salazar Davao San Pedro lloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt. Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz lloilo lligan - Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadai Alunan San Carlos City Davao Digos lloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-Lapu Roxas, Roxas Silay Molave Kidapawan 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 29,248.72 89,780.59 330,745.78 10,171.65 42,980.32 12,639.09 8,450.45 29,519.83 63,234.13 15,334.02 38,286.77 7,991.94 1,809.14 41,626.48 40,443.77 343,299.86 5,722.32 9,590.03 16,255.40 63,582.83 49,797.69 29,895.59 63,219.55 14,427.33 20,462.24 9,639.31 64,748.34 38,324.35 12,401.02 4,841.20 14,641.61 26,119.°6 69,597.99 5,948.69 132,132.65 103,082.60 31,903.10 37,511.56 20,357.79 45,451.24 5,783.61 21,036.53 4,531.61 26,725.07 43,758.07 13,363.61 55,899.77 41,054.07 12,129.34 5,864.54 91,185.94 13,773.82 6,573.25 35,119.42 Per CPA Report (Exhibit J) 29,332.68 83,398.09 328,091.91 10,190.15 14,918.65 13,259.00 8,785.85 29,376.28 64,139.28 15,504.22 38,027.36 8,017.62 1,811.78 41,591.81 39,973.23 329,742.62 5,572.61 12,453.03 16,292.06 62,983.83 51,511.14 29,920.79 61,195.81 14,875.55 20,463.24 9,935.21 65,313.31 37,973.28 13,577.66 4,609.74 14,618.39 25,573.30 69,548.29 5,948.72 132,027.24 31,881.62 37,074.71 20,401.16 45,299.52 5,783.73 20,478.84 4,531.61 26,218.02 43,740.77 13,363.61 55,458.14 40,455.67 11,853.06 5,877.86 91,908.90 13,192.50 6,573.25 34,908.01 Allowable 29,248.72 83,398.09 328,091.91 10,171.65 12,980.32 12,639.09 8,450.45 29,376.28 63,234.13 15,334.02 38,027.36 7,991.94 1,809.14 41,591.81 39,973.23 329,742.62 5,572.61 9,590.03 16,255.40 62,983.83 49,797.69 29,895.59 61,195.81 14,427.33 20,462.24 9,639.31 64,748.34 37,973.28 12,401.02 4,609.74 14,618.39 25,573.30 69,548.29 5,948.69 132,027.24 31,881.62 37,074.71 20,357.79 45,299.52 5,783.61 20,478.84 4,531.61 26,218.02 43,740.77 13,363.61 55,458.14 40,455.67 11,853.06 5,864.54 91,185.94 13,192.50 6,573.25 34,908.01 page 45 of 55 MY 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Butuan J. Satorre 10,335.69 10,302.66 10,302.66 Ayala Center Cebu 13,240.40 13,360.48 13,240.40 Dipolog Lacaya 8,859.50 9,090.26 8,859.50 Catarman 13,532.51 13,656.93 13,532.51 Gen Santos Santiago 15,652.88 15,730.43 15,652.88 Cadiz 2,956.18 2,956.18 2,956.18 Quirino Balintawak 27,411.66 28,358.78 27,411.66 Cotabato Sinsuat 21,537 64 21,537.64 21,537.64 Cotabato Plaza 29,245.28 29,629.76 29,245.28 Valencia Magsaysay 130.24 130.24 130.24 Binan Highway 50,547.30 50,568.40 50,547.30 Ongpin 4,154.86 7,814.54 4,154.86 Isulan Sultan 7,185.49 7,185.49 7,185.49 Novaliches Baesa 14,564.43 16,640.71 14,564.43 Davao Matina 22,488.10 22,471.44 22,471.44 Davao Ulas 5,012.66 5,012.66 5,012.66 Pagadian Pajares 5,262.46 5,262.46 5,262.46 Sta. Rosa Waltermart 3,919.99 3,969.39 3,919.99 Polomolok 89.00 - - Meycauayan Malhacan 16,242.20 16,909.51 16,242.20 Montalban 248.73 - - subtotal P 20,417,471.95 P 20,279,696.05 P 20,118,774.52 November Bambang P 143,941.26 P 144,430.75 P 143,941.26 Glorietta 137,210.49 137,026.93 137,026.93 Kalookan 9th Avenue 72,898.74 72,933.63 72,898.74 Cubao Romulo 234,372.27 234,805.12 234,372.27 Quiapo 244,154.53 237,250.85 237,250.85 Legarda Gastambide 32,622.82 32,255.65 32,255.65 Paco Paz 108,017.83 108 237.48 108,017.83 Pasay Taft 78,045.42 77,648.30 77,648.30 Kalentong General 102,549.39 102,726.52 102,549.39 Sangandaan 82,936.52 83,886.95 82,936.52 Cubao Aurora 84,335.11 81,321.21 81,321.21 Baclaran Quirino 86,025.27 86,113.30 86,025.27 Makati J. P. Rizal 130,879.36 130,910.70 130,879.36 Recto Avenida 63,808.34 64,670.37 63,808.34 Magallanes 232,302.42 234,219.89 232,302.42 Trabajo 91,917.72 91,775.85 91,775.85 Blum. Avenida 113,615.12 114,427.13 113,615.12 Villalobos 68,424.46 68,133.71 68,133.71 Ermita 90,080.22 90,317.47 90,080.22 Sto. Cristo 87,343.16 88,220.76 87,343.16 Greenhills 447 468.92 462,363.01 447 468.92 San Juan 159,566.24 159,481.89 159,481.89 Pasay Libertad 118,890.59 119,514.21 118,890.59 Congressional 317,192.06 317,243.72 317,192.06 Pasig Mutya 69,255.20 71,413.42 69,255.20 Cubao Quirino 176,283.74 176,976.95 176,283.74 Guadalupe 83,743.16 83,284.90 83,284.90 Baclaran Airport 60,952.49 62,733.67 60,952.49 Espana 157,137.75 155,163.35 155,163.35 page 46 of 55 my 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Marikina Concepcion 175,951 .50 179,481 .86 175,951 .50 Pasig Mabini 141 ,873.78 141 ,797.86 141 ,797.86 Malabon Plaza 102,612.92 103,455.29 102,612.92 Earnshaw 53,070.24 53,151.45 53,070.24 Banaue 118,964.:37 119,061 .01 118,964.57 Cavite 143,595.82 147,298.35 143,595.82 Binan Plaza Rizal 68,318.49 68,058.40 68,058.40 Malolos Plaza 73,342.23 73,195.23 73,195.23 Alabang Montillano 90,442.73 90,050.23 90,050.23 Calamba Crossing 111 ,060.32 111 ,996.18 111 ,060.32 Rosario 46,709.98 46,844.17 46,709.98 Binakayan 156,585.43 154,845.64 154,845.64 Mali bay 70,982.96 71 ,387.79 70,982.96 Central Market 62,726.84 61 ,997.58 61 ,997.58 Pritil 62,143.36 61 ,921 .52 61 ,921 .52 Sta. Mesa V. Mapa 79,443.80 79,605.15 79,443.80 Marikina dela Paz 151 ,376.29 151,497.95 151 ,376.29 Murphy 44,181.31 43,947.91 43,947.91 Del Monte 91 ,971.41 92,044.24 91 ,971.41 Nepa Q. Mart 91 ,572.05 91 ,621 .15 91 ,572.05 North bay 40,390.93 40,390.93 40,390.93 Paco Pedro Gil 124,049.32 123,951.41 123,951.41 Shoppesville 300 , 233 .~6 301 ,246.58 300,233.56 Quiapo R. Hidalgo 38,145.79 38,126.50 38,126.50 Kalookan Monumento 155,565.68 157,538.37 155,565.68 Anti polo 87,405.97 87,543.44 87,405.97 San Pedro 126,400.04 126,786.39 126,400.04 Park Square I 102,835.78 103,108.30 102,835.78 Novaliches Plaza 68,814.07 68,813.87 68,813.87 Retiro 324,212.21 324,789.35 324,212.21 Kalookan 11th Ave.

87,937.49 87,878.05 87,878.05 Meycauyan Plaza 56,815.75 56,815.75 56,815.75 Sta. Ana 101 ,788.47 101 ,788.43 101 ,788.43 Muntinlupa 51 ,682.22 51 ,691 .89 51 ,682.22 Ali Mall 173,353.50 173,802.88 173,353.50 Scout Borromeo 302,448.71 302,611.90 302,448.71 EDSA Central 55,750.43 55,750.73 55,750.43 Zapote 77,786.06 79,761 .86 77,786.06 Blum. Oroquieta 121 ,890.25 123,860.21 121 ,890.25 Los Banos 113,331 .30 113,336.95 113,331 .30 Binan Paterno 60,037.12 60,207.95 60,037.42 Paranaque 78,070.57 78,174.15 78,070.57 EDSA West 198,831 .13 200,405.71 198,831 .13 Sta.Mesa Magsaysay 54,141 .98 53,166.19 53,166.19 Sta. Cruz 92,921.03 92,818.55 92,818.55 Karuhatan 53,410.32 53,331.06 53,331 .06 Nolasco 74,197.42 74,085.33 74,085.33 Pasay Burgos 72,287.87 72,414.69 72,287.87 Plaridel 50,357.83 50,377.51 50,357.83 Cloverleaf 8,971 .51 8,990.51 8,971 .51 Sucat 133,476.81 133,696.57 133,476.81 Cainta Junction 59,824.56 59,864.91 59,824.56 Siniloan 30,293.88 30,294.44 30,293.88 Escolta 68,466.97 68,926.86 68,466.97 page 47 of 55 ptf/W' Branch Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Bivd.

Tagaytay A. Bonifacio Q.C.

San Miguel Cubao EDSA Malolos Highway Pasig Gotesco Forbes San Antonio Cainta Sta. Lucia Imus Makro Comembo San Andres Bukid Cebu Leon Kiat Cebu Juan Luna Cagayan T. Neri Davao Quirino Tacloban Salazar Davao San Pedro lloilo Valeria Davao Lapu-Lapu Bacolod Libertad Zambo. Veterans Cota. Magallanes Cagayan J. Borja Davao C.M. Recto Davao Bankerohan Gen. Santos Acharon Tacloban Burgos Cebu Carbon Bacolod Araneta Ozamis Zamora lloilo - Iznart Ormoc Rizal Cagayan Carmen Zambo. Climaco 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 62,808.67 171,286.11 96,438.64 239,168.89 85,479.87 87,179.17 27,313.05 107,381.11 147,562.82 53,050.39 73,594.49 200,451.65 182,106.03 11,748.66 66,321.48 148,395.89 48,844 60 38,545.65 23,233.87 54,121.92 65,860.57 57,243.90 32,846.38 48,824.21 56,722.32 65,988.43 66,607.09 33,858.59 35,069.16 37,992.13 76,850.65 5,104.00 3,498.72 71,036.52 10,615.03 22,194.45 92,741.73 333,112.17 9,638.67 11,128.18 14,009.54 10,707.22 28,095.54 52,206.78 11,923.57 35,412.64 8,510.13 1,311.27 39,259.38 46,854.60 335,295.85 5,837.45 9,616.41 17,976.55 Per CPA Report Exhibit J 62,698.97 172,157.40 96,408.62 247,220.38 85,451.54 91,314.03 48,607.83 107,921.11 141,661.92 52,999.56 73,926.25 199,497.59 185,139.24 13,542.74 66,492.14 162,125.83 51,747.98 38,665.65 23,227.16 53,791.93 65,743.19 56,044.99 33,004.98 48,815.11 52,503.15 65,805.31 33,937.62 34,300.98 37,808.47 76,986.26 5,123.95 3,420.63 69,985.45 10,680.16 21,887.38 93,839.73 333,731.94 9,661.22 11,046.20 15,044.06 8,702.22 27,922.62 52,154.23 11,932.97 35,957.01 8,798.19 1,390.54 39,268.14 47,265.95 336,737.14 5,760.25 7,815.91 17,991.20 Allowable 62,698.97 171,286.11 96,408.62 239,168.89 85,451.51 87,179.17 27,313.05 107,381.11 141,661.92 52,999.56 73,594.49 199,497.59 182,106.03 11,748.66 66,321.48 148,395.89 48,844.60 38,545.65 23,227.16 53,791.93 65,743.19 56,044.99 32,846.38 48,815.11 52,503.15 65,805.31 33,858.59 34,300.98 37,808.47 76,850.65 5,104.00 3,420.63 69,985.45 10,615.03 21,887.38 92,741.73 333,112.17 9,638.67 11,046.20 14,009.54 8,702.22 27 ,922.62 52,154.23 11,923.57 35,412.64 8,510.13 1,311.27 39,259.38 46,854.60 335,295.85 5,760.25 7,815.91 17,976.55 page 49 of 55 NO Branch Cebu Fuente Dumaguete Colon Butuan Tagbilaran Tacurong Catbalogan Pagadian lligan Koronadal Zulueta Tagum Tabunok Cag. Carmen Pub. Mkt. Gen. Santos Pioneer Kalibo Roxas Mandaue H-Way Roxas Mckinley Lapaz tHloilo lligan - Palao Malaybalay Valencia Poblacion Cagayan Lapasan Mati-Mabini Koronadal Alunan San Carlos City Davao Digos lloilo Mabini Calbayog San Jose Antique Cagayan Osmena Cogon Midsayap Lapu-Lapu Roxas, Roxas Silay Molave Kidapawan Butuan J. Satorre Ayala Center Cebu Dipolog Lacaya Catarman Gen Santos Santiago Cadiz Quirino Balintawak Cotabato Sinsuat Cotabato Plaza Valencia Magsaysay Binan Highway Ongpin Isulan Sultan Novaliches Baesa Davao Matina Davao Ulas Pagadian Pajares Sta. Rosa Waltermart Polomolok 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 64,752.68 50,972.64 24,581.76 61,612.62 15,535.96 21,573.99 10,294.79 54,748.69 33,165.14 14,207.57 3,723.84 12,743.68 21,870.18 70,104.02 4,843.54 137,891.77 105,228.70 29,603.83 34,761.67 15,954.15 41,762.24 5,020.12 23,306.61 6,781.27 27,179.42 40,531.06 10,556.53 55,430.53 41,046.21 16,600.26 6,295.72 84,565.72 14,258.02 6,392.6 26,538.39 8,239.53 13,914.84 10,858.00 11,707.33 10,049.69 3,502.75 25,999.61 27,617.75 34,910.50 2,852.29 64,906.67 64,730.78 10,428.13 16,894.46 23,158.75 4,122.22 4,790.74 11,540.69 2,129.58 Per CPA Report (Exhibit J) 63,526.85 49,855.74 23,968.49 61,435.48 15,952.16 21,625.81 10,360.19 54,606.02 30,972.06 14,379.65 3,724.24 13,074.09 20,669.23 69,463.38 4,843.54 138,269.73 109,168.91 29,898.11 35,352.49 16,469.49 44,780.03 5,020.12 20,486.33 6,705.87 27,028.81 40,508.68 10,556.53 55,485.55 41,322.50 16,478.34 6,295.72 78,849.84 14,283.52 6,533.16 26,575.19 8,177.33 13,109.85 10,589.50 11,629.03 10,049.69 3,662.60 25,938.51 20,829.05 34,910.50 1,527.04 64,906.97 64,788.70 10,427.13 16,860.81 21,996.56 4,122.22 4,723.11 11,540.69 1,057.66 Ailowable 63,526.85 49,855.74 23,968.49 61,435.48 15,535.96 21,573.99 10,294.79 54,606.02 30,972.06 14,207.57 3,723.84 12,743.68 20,669.23 69,463.38 4,843.54 137,891.77 105,228.70 29,603.83 34,761.67 15,954.15 41,762.24 5,020.12 20,486.33 6,705.87 27,028.81 40,508.68 10,556.53 55,430.53 41,046.21 16,478.34 6,295.72 78,849.84 14,258.02 6,392.16 26,538.39 8,177.33 13,109.85 10,589.50 11,629.03 10,049.69 3,502.75 25,938.51 20,829.05 34,910.50 1,527.04 64,906.67 64,730.78 10,427.13 16,860.81 21,996.56 4,122.22 4,723.11 11,540.69 1,057.66 page 50 of 55 Hay Branch Meycauayan Malhacan U.N. Taft subtotal December Bambang Glorietta Kalookan 9th Avenue Cubao Romulo Quiapo Legarda Gastambide Paco Paz Pasay Taft Kalentong General Sangandaan Cubao Aurora Baclaran Quirino Makati J. P. Rizal Recto Avenida Magallanes Trabajo Blum. Avenida Villalobos Ermita Sto. Cristo Greenhills San Juan Pasay Libertad Congressional Pasig Mutya Cubao Quirino Guadalupe Baclaran Airport Espana Marikina Concepcion Pasig Mabini Malabon Plaza Earnshaw Banaue Cavite Binan Plaza Rizal Malolos Plaza Alabang Montillano Calamba Crossing Rosario Binakayan Malibay Central Market Pritif Sta. Mesa V. Mapa Marikina dela Paz Murphy Del Monte 20% Sales Discounts to Senior Citizens Per CPA Per Register Report (Pre-marked Exh M) (Exhibit J) Allowable 21,811.96 21,812.16 21,811.96 277.5 - - P 19,523,397.46 P 19,§42,658.43 P 19,373,922.36 P 151,419.43 P 138,164.76 P 138,164.76 149,258.92 149 035.34 149,035.34 79,910.62 79,831.55 79,831.55 283,842.54 290,973.04 283,842.54 260,671.16 261,171.39 260,671.16 34,487.36 32,745.91 32,745.91 128,348.20 130,479.13 128,348.20 84,545.24 84,364.65 84,364.65 105,219.90 105,777.36 105,219.90 96,013.31 96,607.95 96,013.31 104,291.86 98,968.90 98,968.90 86,012.86 86,880.49 86,012.86 124,900.12 130,780.50 124,900.12 65,425.95 65,455.33 65,425.05 230,928.09 233,216.00 230,928.09 107,067.87 99 898.32 99,898.32 136,588.31 131,030.54 131,030.54 37,097.31 41,586.39 37,097.31 104,252.24 104,513.39 104,252.24 100,899.04 101,134.54 100,899.04 519,530.06 520,423.35 519,530.06 171,561.52 182,058.21 171,561.52 113,840.25 113,925.91 113,840.25 320,815.99 319,906.13 319,906.13 68,924.99 67,527.49 67,527.49 191,697.52 193,317.49 191,697.52 93,591.00 93,197.76 93,197.76 52,059.89 54,013.72 52,059.89 159,965.58 160,287.34 159,965.58 203,716.61 209,542.09 203,716.61 161,338.98 161,412.76 161,338.98 119,031.03 118,298.45 118,298.45 69,998.67 68,712.30 68,712.30 114,524.39 115,291.86 114,524.39 141,772.69 141,754.76 141,754.76 76,248.78 76,179.56 76,179.56 69,435.85 69,431.27 69,431.27 100,167.85 100,464.84 100,167.85 82,198.05 82,452.85 82,198.05 51,466.59 49,048.73 49,048.73 172,939.12 172,293.71 172,293.71 79,744.02 76,856.94 76,856.94 71,810.17 73,963.99 71,810.17 68,413.40 68,135.96 68,135.96 77,472.79 77,993.10 77,472.79 176,212.49 176,248.94 176,212.49 44,938.91 44,938.91 44,938.91 86,005.39 86,892.73 86,005.39 page 51 of 55 HY Branch Nepa Q. Mart Northbay Paco Pedro Gil Shoppesville Quiapo R. Hidalgo Kalookan Monumento Antipolo San Pedro Park Square | Novaliches Plaza Retiro Kalookan 11th Ave.

Meycauyan Plaza Sta. Ana Muntinlupa Ali Mail Scout Borromeo EDSA Central Zapote Blum. Oroquieta Los Banos Binan Paterno Paranaque EDSA West Sta.Mesa Magsaysay Sta. Cruz Karuhatan Nolasco Pasay Burgos Plaridel Cloverleaf Sucat Cainta Junction Siniloan Escolta Broadway Centrum Gil Puyat Washington Malanday EDSA Libertad Tanay Maypajo Malinta Naic Kalentong Pershing Sta. Maria Calamba Pabalan Recto Quezon Bivd.

Balagtas Novaliches Susano Taytay Recto Soler Harrison Plaza Gil Puyat Urban Masinag 20% Sales Discounts to Senior Citizens Per Register (Pre-marked Exh M) 96,776.77 47,934.70 137,289.67 345,015.30 42,829.60 152,042.75 95,047.53 137,051.70 115,983.16 80,060.45 357,298.52 99,491.32 61,365.80 108,167.30 61,051.55 191,567.96 337,699.27 67,787.19 82,699.62 98,215.88 108,858.31 63,372.31 84,699.10 194,856.36 59,308.37 89,214.59 59,366.99 72,362.65 78,803.65 57,888.34 8,382.66 134,676.49 69,814.42 29,542.37 67,655.66 274,877.72 53,778.09 54,382.61 122,089.73 25,598.70 48,439.46 66,663.07 80,781.03 113,914.01 129,802.00 58,824.39 23,492.93 64,025.35 50,429.13 59,333.66 128,131.02 174,119.07 120,228.12 80,832.35 Per CPA Report (Exhibit J) 97,145.74 47,933.50 137,461.97 346,213.00 44,536.50 151,708.65 91,334.89 130,800.07 115,843.33 76,199.37 358,838.16 105,858.16 61,369.20 110,058.75 58,707.75 191,247.82 337,154.59 67,769.64 82,843.71 99,168.44 105,215.18 64,143.81 85,073.20 195,663.89 59,356.76 86,882.49 59,568.25 72,272.30 80,021.47 57,722.43 8,199.25 141,665.72 69,798.44 29,574.72 68,024.98 286,340.12 53,028.96 101,295.31 122,309.86 25,633.36 48,256.06 66,850.05 81,264.15 114,129.72 136,837.09 53,044.94 23,495.03 65,718.23 50,324.68 59,339.08 127,926.10 169,519.66 123,944.07 81,547.77 Allowable 96,776.77 47,933.50 137,289.67 345,015.30 42,829.60 151,708.65 91,334.89 130,800.07 115,843.33 76,199.37 357,298.52 99,491.32 61,365.80 108,167.30 58,707.75 191,247.82 337,154.59 67,769.64 82,699.62 98,215.88 105,215.18 63,372.31 84,699.10 194,856.36 59,308.37 86,882.49 59,366.99 72,272.30 78,803.65 57,722.43 8,199.25 134,676.49 69,798.44 29,542.37 67,655.66 274,877.72 53,028.96 54,382.61 122,089.73 25,598.70 48,256.06 66,663.07 80,781.33 113,914.01 129,802.00 53,044.94 23,492.93 64,025.35 50,324.68 59,333.66 127,926.10 169,519.66 120,228.12 80,832.35 page 52 of 55 ny 20% Sales Discounts to Senior Citizens Per CPA Per Register Report Branch (Pre-marked Exh M) (Exhibit J) Allowable Q. Plaza 138,409.71 136,565.83 136,565.83 Alabang Highway 52,728.10 50,218.17 50,218.17 Pasong Tamo 36,070.01 35,580.45 35,580.45 EDSA Pioneer 59,650.79 59,610.76 59,610.76 Kalookan Plaza 92,439.49 93,174.33 92,439.49 Novaliches Quirino 49,618.15 49,562.72 49,562.72 Landmark 56,673.86 56,751 .22 56,673.86 Morong 41 '141 .90 41 ,145.26 41 ,141 .90 EDSA Shaw 51 ,027.22 51 ,001 .08 51 ,001 .08 Farmer's Plaza 123,824.66 119,391 .22 119,391 .22 Fairview 135,889 .. ~ 0 136,098.82 135,889.50 Quezon Avenue 136,741.77 136,738.58 136,738.58 Kalookan Gotesco 147,487.47 147,565.06 147,487.47 EDSA Mayflower 168,741 .94 162,461 .11 162,461 .11 Pasay Rotonda 32,150.93 32,460.37 32,150.93 Roosevelt 62,431 .64 64,791 .08 62,431 .64 Lagro 85,209.39 86,224.48 85,209.39 Quiapo-Palanca 22,327.40 21 ,865.89 21 ,865.89 Better Living 158,670.89 158,666.94 158,666.94 Pateros 96,143.74 100,950.90 96,143.74 Las Pinas 239,685.09 239,369.11 239,369.11 Bacoor 98,511.80 104,654.64 98,511 .80 lmus Cavite 219,505.20 212,033.36 212,033.36 Marikina J. P. Rizal 82,566.17 82,529.05 82,529.05 Tandang Sora 160,684.52 160,997.97 160,684.52 Gil Puyat Dian 65,140.14 66,107.66 65,140.14 EDSA Ortigas 106,449.58 106,394.89 106,394.89 Ayala Alabang 228,000.22 204,586.84 204,586.84 Silang Cavite 43,686.R4 43,715.50 43,686.84 Pasig - San Joaquin 85,056.53 94,194.30 85,056.53 Park Square II 127,575.27 137,393.32 127,575.27 Laong Laan 92,105.55 93,106.00 92,105.55 Sta. Rosa 71 '169.86 71 ,145.10 71 ,145.10 Cainta - Parola 75,569.85 76,703.12 75,569.85 A. Arnaiz 45,668.03 45,777.07 45,668.03 Gagalangin 65,442.11 65,358.08 65,358.08 EDSA Plaza 210,397.33 207,189.17 207,189.17 Meycauayan Highway 111 ,714.64 111 ,796.61 111 ,714.64 Diliman Citimall 253,389.76 252,954.15 252,954.15 Malabon Hulong Duhat 86,175.34 86,187.93 86,175.34 Commonwealth Gotesco 114,626.68 114,745.46 114,626.68 Kalookan Samson Road 29,663.92 39,237.33 29,663.92 Navotas 113,725.18 113,586.61 113,586.61 Cash & Carry 138,970.64 141,248.38 138,970.64 Polo 58,992.86 58,465.93 58,465.93 Olives Plaza 79,009.63 79,009.37 79,009.37 V. Luna 214,815.64 214,756.24 214,756.24 Commonwealth T-Sora 173,251 .78 175,968.78 173,251 .78 Paso de Bias 14,384.75 16,279.10 14,384.75 Nova. Sta. Quiteria 75,151.50 67,104.66 67,104.66 Jaka Plaza 171 ,270.67 182,565.88 171 ,270.67 Ayala Town Center 53,011.11 55,075.21 53,011 .11 Hagonoy 48,196.83 47,639.25 47,639.25 Nagcarlan 20,403.63 19,333.49 19,333.49 page 53 of 55 l'/r;vf Branch Cainta Ortigas Ext.

Tagaytay A. Bonifacio Q.C.

Mercury Drug Corporation vs. Commissioner of Internal Revenue

HUNDRED NINETY SIX MJLLION ONE HUNDRED FIVE THOUSAND

ONE HUNDRED TWENTY SEVEN MJLLION FOUR HUNDRED SIXTY

I CONCUR:

MERCURY DRUG CORPORATION

SCHEDULE OF ALLOWABLE 20% SALES

DISCOUNTS TO SENIOR CITIZENS

Contents

Confirm Action

HUNDRED NINETY SIX MJLLION ONE HUNDRED FIVE THOUSAND

ONE HUNDRED TWENTY SEVEN MJLLION FOUR HUNDRED SIXTY

I CONCUR:

MERCURY DRUG CORPORATION

SCHEDULE OF ALLOWABLE 20% SALES

DISCOUNTS TO SENIOR CITIZENS

Out of LX Credits