Deutsche Knowledge Services Pte. Ltd. vs. Commissioner of Internal Revenue Consolidated with CTA Case Nos. 8546 & 8595

DECISION

Fabon-Victorino, .1.: On different dates, petitioner Deutsche Knowledge Services Pte. Ltd. filed three Petitions for Review praying for the refund or issuance of tax credit certificate in the aggregate amount of P119,841,008.12, allegedly representing unutilized input value-added tax (VAT) attributable to its zero-rated transactions for the second (2nd), third (3rd), and fourth (4th) quarters of taxable year 2010, broken down as follows: CTA Case No.

Year2010 Input VAT Claim 8510 2nd Quarter p 41 465,493.51 8546 3rd Quarter 35,225,151.47 8595 4th Quarter 43 150,363.14 TOTAL P119,841,008.12 Petitioner is a foreign corporation organized and / existing under the laws of Singapore, with address at Net

Quad Center, 31st Street corner 4th Avenue, E-Square Zone, Crescent Park West, Taguig City. 1 Petitioner is with license and authorized to conduct business in the Philippines as a regional operating headquarters (ROHQ) by the Securities and Exchange Commission (SEC) to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate-finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 2 It is a VAT taxpayer registered with the Bureau of Internal Revenue (BIR) with TIN/VAT Registration No. 238- 763-115-000 and BIR Certificate of Registration No.

OCN9RC0000270209 effective June 16, 2005. 3 Respondent, on the other hand, is the Commissioner of the BIR, with the authority to act on claims for refund or issuance of tax credit certificate in accordance with law. She holds office at the BIR National Office Building, Agham Road, Diliman, Quezon City. Petitioner avers that for the period covering April 1, 2010 to December 31, 2010, it rendered qualifying services to various non-resident foreign affiliates for which it was paid acceptable foreign currency and duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP). During the same period, it incurred/paid input taxes on its purchases and/or importations of VA Table goods and services. 1Par. 1, Admitted Facts, Pre-Trial Order, docket, pp. 689-690. 2 Par. 3, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "B". 3 Par. 4, Admitted Facts, Pre-Trial Order, docket, p. 690; Exhibit "C". j

In connection therewith, petitioner filed with the BIR through the Electronic Filing and Payment System (EFPS) its Quarterly VAT Returns on the following dates: Period Covered Date Filed Exhibit 2nd Quarter of 2010 July 21, 2010 "G" 3rd Quarter of 2010 October 20, 2010 "H" 4th Quarter of 2010 January 25, 2011 "MM" Since petitioner's input VAT incurred/paid for the period covering April 1, 2010 to December 31, 2010 were not applied against any output VAT during and in the succeeding quarters, petitioner filed with respondent administrative claims 4 for refund/tax credit of its unutilized input taxes attributable to zero-rated sales for the said period on the following dates:

Taxable Period Date of filing the Amount claimed administrative for refund claim for refund 2na Quarter of 2010 January 31, 2012 p 41,465,493.51 3ra Quarter of 2010 May 3, 2012 35,225,151.47 4th Quarter of 2010 August 1 2012 43 150,363.14 TOTAL P119,841,008.12 Respondent however failed to act on the foregoing applications for refund/tax credit. 5 Hence, petitioner elevated the matter with this Court via three (3) separate Petitions for Review filed on June 28, 2012, September 27, 2012, and December 28, 2012 for the 2nd, 3rd, and 4th quarters of taxable year 2010, respectively. On August 24, 2012 6, November 26, 20127, and March 12, 2013, 8 respondent filed her respective Answer to the three Petitions for Review basically stating that petitioner is not entitled to a refund/tax credit for failure to submit complete documents mandated in Section 112 of the NIRC of 1997, as amended. Petitioner failed to submit the j 4Exhibits "A", "VV" and "WW" 5Par. 6, Admitted Facts, Pre-Trial Order, docket, p. 690. 6 Docket (CTA Case No. 8510), pp. 65-70. 7Docket (CTA Case No. 8546), pp. 57-78.

complete supporting documents specifically set forth in Revenue Memorandum Order No. 53-98 rendering the petitions prematurely filed. The three petitions were subsequently consolidated and after the issues were joint during the Pre-trial Conference, a Pre-Trial Order9 was issued on June 3, 2013 based on the parties' Joint Stipulation of Facts and Issues10 filed on May 24, 2013.

During the trial, petitioner presented its Finance Controller Rachel M.

Concepcion and the Court- commissioned Independent Certified Public Accountant (ICPA) Romeo A. De Jesus, Jr. By way of a Judicial Affidavit, Rachel M. Concepcion testified that as the Finance Controller, she oversees the daily operations of petitioner's finance department, reviews pertinent tax returns and financial statements for submission to proper government agencies. Petitioner has excess and unutilized input VAT from its purchases and/or importation of goods and services for the 2nd, 3rd and 4th quarters of 2010 in the aggregate amount of P119,841,008.12 attributable to petitioner's zero-rated sale of services to non- resident foreign affiliates. This excess and unutilized input VAT was deducted from the accumulated allowable input VAT upon the filing of petitioner's administrative claims for refund.

ICPA Romeo A. De Jesus, Jr., also executed a Judicial Affidavit declaring that he conducted an audit of petitioner's documents pertinent to the present petitions which revealed that out of the total claim of P119,841,008.12, representing input VAT on domestic purchases of goods and services, purchases of capital goods, and purchases of services rendered by non-residents which are attributable to its zero-rated transactions for the period April to December 2010, only P88,496,659.16 may be / validly refunded.

J 9Docket, pp. 689-694. 10Docket, pp. 667-677.

After petitioner rested 11 , respondent opted not to present any evidence in support of her defense. On May 29, 2014, the consolidated cases were deemed submitted for decision after the filing of petitioner's Memorandum 12 and respondent's Manifestation 13 adopting the arguments she raised in her Answers to the petitions filed on different dates. 14

THE ISSUES

The parties submitted the following issues for the resolution of the Court: 15

1. Whether or not the Court of Tax Appeals has jurisdiction over the instant cases; and

2. Whether or not petitioner is entitled to a refund or issuance of tax credit certificate for its alleged unutilized input VAT ansmg from purchases of goods (other than capital goods) and services, purchases of capital goods and purchases of services rendered by non- residents attributable to zero-rated sales for the 2nd, 3rd and 4th quarters of taxable year 2010 in the amounts of P41,465,493.51, P35,225, 151.47 and P43, 150,363.14, respectively, or in the aggregate amount of P119 ,841,008.12.

THE COURT'S RULING

Petitioner invokes Sections 110(B) and 112(A) of the NIRC of 1997, as amended, as legal bases for the relief sought, to wit:

11Resolutions dated December 13, 2013 and April 22, 2014, docket, pp. 1235-1236 and 1250-/ 1251, respectively.

12 Docket, pp. 1255-1291. 13Docket, pp. 1292-1293. 14Resolution dated May 29, 2014, docket, p. 1297. 15Stipulated Issues, Pre-Trial Order, docket, p. 691.

"SEC. 110. Tax Credits. - XXX XXX XXX (B)Excess Output or Input Tax. - If at the end of any taxable quarter the output tax exceeds the input tax, the excess shall be paid by the VAT-registered person. If the input tax exceeds the output tax, the excess shall be carried over to the succeeding quarter or quarters: Provided, That the input tax inclusive of input VAT carried over from the previous quarter that may be credited in every quarter shall not exceed seventy percent (70°/o) of the output VAT: Provided, however, That any input tax attributable to zero-rated sales by a VAT-registered person may at his option be refunded or credited against other internal revenue taxes, subject to the provisions of Section 112." "SEC. 112.Refunds or Tax Credits of Input Tax.- (A)Zero-rated or Effectively Zero- rated Sales.- Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(B)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP):

Provided, further, That where the taxpayer is engaged in zero- rated or effectively zero-rated sale and also in taxable or exempt sale of goods or / DEOSION properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(6)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales." Thus, to be entitled to a refund/tax credit of input tax due or paid attributable to zero-rated or effectively zero- rated sales, the following requisites must be present: 1) there must be zero-rated or effectively zero- rated sales;

2) that input taxes were incurred or paid; 3) that such input taxes are attributable to zero- rated or effectively zero-rated sales; 4) that the input taxes were not applied against any output VAT liability; and 5) that the claim for refund was filed within the two-year prescriptive period. Of the requisites cited, the timeliness of the filing of the instant Petitions for Review is paramount in the determination of Court's jurisdiction and petitioner's entitlement to relief sought. Section 112(A) of the NIRC, as amended, pertinently provides: SEC. ll2.Refunds or Tax Credits of Input Tax.- (A) Zero-rated or Effectively Zero- rated Sales. - Any VAT-registered person, whose sales are zero-rated or effectively zero-rated may, within two (2) years after the close of the taxable quarter when the sales were made, apply for the issuance of a tax credit certificate or refund of creditable input tax due or paid attributable to such sales, except transitional input tax, to the extent that such input tax has not been applied against output tax: Provided, however, That in the case of zero-rated sales under Section 106(A)(2)(a)(1), (2) and (b) and Section 108(8)(1) and (2), the acceptable foreign currency exchange proceeds thereof had been duly accounted for in accordance with the rules and regulations of the 8angko Sentral ng Pilipinas (8SP): Provided, further, That where the taxpayer is engaged in zero- rated or effectively zero-rated sale and also in taxable or exempt sale of goods or properties or services, and the amount of creditable input tax due or paid cannot be directly and entirely attributed to any one of the transactions, it shall be allocated proportionately on the basis of the volume of sales: Provided, finally, That for a person making sales that are zero-rated under Section 108(8)(6), the input taxes shall be allocated ratably between his zero-rated and non-zero-rated sales. xxxxxx XXX Pursuant to the above provision and as expounded in the case of Commissioner of Internal Revenue vs. Aichi Forging Company of Asia, Inc. (Aichi), 16 petitioner had two

(2) years from the close of the taxable quarters when the relevant sales were made or until June 30, 2012 for the 2nd quarter, September 30, 2012 for the 3rd quarter and December 31, 2012 for 4th quarter, all of 2010, within which administratively apply for refund/tax credit of creditable input tax attributable to such sales. As shown below, petitioner seasonably filed its claims for refund/tax credit, with respondent, thus: Case Taxable No.

Quarter End of Quarter 8510 2nd _Qtr 2010 Jun. 30, 2010 8546 3rd Qtr 2010 Sep. 30 2010 8595 4th Qtr 2010 Dec. 31 2010 16 G.R. No. 184823, October 06, 2010. 17Exhibit "A-1", docket, p. 842. 18Exhibit "W-1", docket, p. 1059. 19Exhibit "WW-1", docket, p. 1066. Administrative End of 2 years Claim filed on Jun.30 2012 Jan. 31, 201217 Sep. 30, 2012 May 3, 201218 Dec. 31, 2012 Aug. 01 201219 j

The same is true with petitioner's judicial claims for refund/tax credit applying Section 112(C) of the NIRC of 1997, as amended, which reads as follows: "SEC. 112. Refunds or Tax Credits of Input Tax.- XXX XXX XXX (C) Period within which Refund or Tax Credit of Input Taxes shall be Made. - In proper cases, the Commissioner shall grant a refund or issue the tax credit certificate for creditable input taxes within one hundred twenty (120) days from the date of submission of complete documents in support of the application filed in accordance with Subsection (A) hereof. In case of full or partial denial of the claim for tax refund or tax credit, or the failure on the part of the Commissioner to act on the application within the period prescribed above, the taxpayer affected may, within thirty (30) days from the receipt of the decision denying the claim or after the expiration of the one hundred twenty-day period, appeal the decision or the unacted claim with the Court of Tax Appeals."

Therefore, respondent had 120 days to act on the administrative claims filed by petitioner. After the expiration of the said 120-day period without any action from respondent, petitioner had thirty (30) days to seek judicial intervention via Petition for Review filed with this Court. The table below indicates that petitioner's judicial claims for the 2nd, 3rd, and 4th quarters of 2010 were also timely filed, thus:

Administrative Claim together with Petition for the supporting End of 30 Review filed Case No.

documents filed on End of 120 days days on 8510 Jan. 31 2012 May 30, 2012 Jun. 29,2012 Jun. 28,2012 j

8546 May 3, 2012 8595 Aug. 01,2012 Aug. 311 2012 Sep. 30,2012 Sep. 27,2012 Nov.29 2012 Dec. 29,2012 Dec. 28, 2012 Notwithstanding the foregoing, respondent assails the Court's competence over the instant consolidated cases saying that they were prematurely filed as her 120-day period to act on application for refund/tax credit was yet to commence as petitioner failed to submit complete supporting documents mandated under Section 112(C) of the NIRC of 1997, as amended, and enumerated in RMO No. 53-98.

The Court is not convinced. There is nothing in Section 112(C) of the NIRC of 1997, as amended, that requires the submission of all of the documents enumerated in RMO No. 53-98 for a grant of a refund/credit of input VAT. Besides the completeness of documents to support a claim for refund/tax credit is determined by the taxpayer, such as petitioner, and not by respondent.

This is the tenet laid down in the consolidated case of Team Sua/ Corporation (formerly: Mirant Sua/ Corporation) v.

Commissioner of Internal Revenue and Commissioner of Internal Revenue vs. Team Sua/ Corporation (formerly Mirant Sua/ Corporation) 20• On the other hand, respondent has the bounden duty under Section 112(C) to act on the claim within the 120-day period from the date of submission of complete documents. If only certain documents were submitted or none at all, the 120- day period should be reckoned from the filing of the application with respondent. The CTA En Bane held, viz.: "(I)t has been held that the Commissioner ought to know the tax records of all taxpayers, and thus, the Commissioner can easily decide whether or not to grant the concerned taxpayer's administrative claim for refund or tax credit certificate. In this connection, nothing in RMO No. 53-98 mandates that the list of documents therein stated, insofar as the VAT is concerned, should be j submitted in connection with an 20 CTA EB Nos. 649 and 651, Resolution dated March 21, 2012.

DEOSION CfA CASE NOS. 8510, 8546 & 8595 Page 11 of 79 application for refund or tax credit certificate under the said Section 112, upon the filing thereof. Furthermore, said RMO is explicit, in its subject and objective, that it provides a checklist of documents to be submitted 'upon Audit', and that it was issued to '(i)dentify the documents to be required from a taxpayer during audit', respectively. In this case, it was not shown that the audit was ever conducted by the BIR in connection with Team Sual's application for refund or tax credit certificate. This is manifested by the lack of BIR Records transmitted to this Court, and by the absence of any 'report of investigation' concerning Team Sual's administrative claim for refund or tax credit certificate. But even if We are to assume that an audit was made, it was never established that the Commissioner ever required Team Sual to submit the documents stated in the said RMO."(Emphasis supplied) Significantly, there is no showing that petitioner was ever required to submit any of the documents enumerated in the RMO 53-98 nor was it formally notified that the documents it submitted 21with its application for refund/tax credit were incomplete or insufficient. Therefore, the 120- day period started and continued to run from the date the administrative claims were lodged pursuant to RMC No. 29- 09, the pertinent portions of which states as follows: "III. Period within which Refund a Tax Credit of Input Taxes shall be Made Section 112(C) of the Tax Code of 1997, as amended by Republic Act No. 9337, provides among others, that in proper cases, the Commissioner shall grant a refund or issue the tax credit certificate (TCC) for creditable input / taxes within one hundred twenty 21Exhibits "A", "VV", and"WW".

CfA CASE NOS. 8510, 8546 & 8595

(120) days from the date of submission of complete documents. For the purpose of defining 'proper cases' in the said provision, the taxpayer/claimant must have complied with the following conditions/requirements upon audit/verification of his/its claim:

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

"SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. XXX XXX XXX (B) Transactions Subject to Zero Percent (0%) Rate. - The following services performed in the Philippines by VAT- registered persons shall be subject to zero percent (0°/o) rate:

XXX XXX XXX (2) Services other than those mentioned in the preceding paragraph rendered to a person engaged in business conducted outside the Philippines or to a nonresident person not engaged in business who is outside the Philippines when the services are performed, the consideration for which is paid for in acceptable foreign currency and accounted for in accordance with the rules and regulations of the Bangko Sentral ng Pilipinas (BSP);"

The following requisites must therefore concur in order for the supply of services to be deemed VAT zero-rated:

1. the services must be other than processing, manufacturing or repacking of goods;

2. the payment for such services must be in acceptable foreign currency accounted for in accordance with the BSP rules and regulations; and

3. the recipient of such services must be doing business outside the Philippines. 22 On the first requisite, it is undisputed that petitioner is a registered VAT taxpayer with lisence issued by the j Securities and Exchange Commission to operate as a 22 Commissioner of Internal Revenue v. Burmeister and Wain Scandinavian Contractor Mindanao, inc., G.R. No. 153205, January 22, 2007.

regional operating headquarters (ROHQ) in the Philippines to provide qualifying services of general administration and planning, business planning and coordination, sourcing/procurement of raw materials and components, corporate finance advisory services, marketing control and sales promotion, training and personnel management, logistic services, research and development services and product development, technical support and maintenance, data processing and communication and business development to its affiliates in the Philippines and abroad. 23 To be sure, the enumerated services are in no way the same as "processing, manufacturing or repacking of goods". In relation to the second requisite, Sections 113(A)(2), (B)(1), (2)(c) and (3) of the NIRC of 1997, as amended, as implemented by Sections 4.113-1(A)(2), (B)(1) and (2)(c) of Revenue Regulations (RR) No. 16-05, provide that a VAT taxpayer, as petitioner, shall for every lease of goods or properties and for every sale, barter or exchange of services, issue a VAT official receipt which must contain the required information to be valid, thus: "SEC. 113. Invoicing and Accounting Requirements for VAT-Registered Persons. (A) Invoicing Requirements. - A VAT- registered person shall issue: XXX XXX XXX

(2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. (B) Information Contained in the VAT Invoice or VAT Official Receipt.- The following information shall be indicated in the VAT invoice or VAT official receipt: (1) A statement that the seller is a VAT-registered person, followed by his Taxpayer's Identification Number (TIN); j 23Par.3, Admitted Facts, Pre-Trial Order, docket, p. 690.

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the value-added tax: Provided, That:

XXX XXX XXX

(c) If the sale is subject to zero percent (0°/o) value-added tax, the term 'zero-rated sale' shall be written or printed prominently on the invoice or receipt;

XXX XXX XXX

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and" (Emphasis supplied) In fine, the foreign currency remittances referred to under Section 108(8)(2) of the NIRC of 1997, as amended, must likewise be supported by VAT zero-rated official receipts.

For services rendered for the 2nd, 3rd, and 4thquarters of 2010, it was established that petitioner was paid in Euros for the services rendered to its affiliates which were duly accounted for in accordance with the BSP rules and regulations as evidenced by the bank certification of inward remittances24 issued by Deutsche Bank AG Manila and duly supported by VAT zero-rated official receipts 25 with the corresponding foreign currency inward remittance transaction details.

However, a comparison of the amounts of zero-rated receipts as reflected in the VAT zero-rated official receipts (ORs) and as declared in petitioner's Quarterly VAT returns shows the following discrepancy of !>34,410.27, to wit: .J'

CfA CASE NOS. 8510, 8546 & 8595

2nd Quarter Zero-Rated Sales per 3rd Ouarter 4th Ouarter Total Quarterly VAT Returns26 P1,431,219 805.14 P1,930,688,594.64 P1 926,684 752.27 P5,288,593 152.05 Zero-Rated Sales per Official Receipts 1 431 219 805.14 1.930 688 594.06 1.926 650 342.58 5 288 558 741.78 Difference p - p .58 p 34,409.69 p 34,410.27 Since the amount of P34,410.27 is not covered by VAT zero-rated official receipts, it shall be denied VAT zero- rating.

For the third requisite, petitioner presented the following documents to prove that its client-affiliates are non-resident foreign corporations doing business outside the Philippines:

1. SEC Certifications of Non-Registration of Company; 27

2. Intragroup Service Agreements; 28 and

3. Various Registration Documents (i.e.,AMinet Company Profile Fact Sheet, Memorandum of Association & Articles of Association, Certificate of Incorporation and Certificate of Registration on Change on Name). 29 But standing alone, the foregoing documents are inadequate proof that petitioner's clients are non-resident foreign corporations doing business outside the Philippines. While the SEC Certificates of Non-Registration show that the entities named therein are not registered corporations/partnerships in the Philippines, the same do not prove that such entities are non-resident foreign corporations doing business outside the Philippines. The same with the service agreements which only show the names and addresses of petitioner's customers to whom it renders services.

Also, with the AMinet Company Profile Fact Sheet, Memorandum and Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name which only establish that the entities 26Exhibits "G-2", "H", and "BB". 27Exhibits "III-1" to "III-84" and "AA" to "AA-2". 28Exhibits "GGG-1" to "GGG-401" and "Y" to "Y-3". 29Exhibits "HHH-1" to "HHH-565", "X" to "X-2", and "Z" to "Z-2". / named therein were incorporated/organized abroad but not necessarily not doing business in the Philippines. To be considered as a non-resident foreign corporation doing business outside the Philippines, each entity must be supported at the very least by both SEC certificate of non- registration of corporation/partnership and AMinet Company Profile Fact Sheet, Memorandum & Articles of Association, Certificate of Incorporation, and Certificate of Registration on Change on Name.

Thus, only the following clients of petitioner shall be considered as non-resident foreign corporations doing business outside the Philippines: AMinet Company Profile Fact Sheet, Memorandum & Articles of Association, SEC Certificate of Incorporation, and Certificate of Certificate Registration on Change on Name Client Exhibit Documents Exhibit "III-41", Memorandum of Association and DBOI Global Services Private Limited "III-80" Articles of Association "HHH-480" Deutsche Asset Management (Asia) Limited "III-68" AMinet Company Profile Fact Sheet "HHH-223" Deutsche Bank (China) Co. Ltd. Beij_ing_ Branch "III-13" AMinet Company Profile Fact Sheet "HHH-71" Deutsche Bank (China) Co. Ltd., "III-39", Shanghai Branch "III-66" AMinet Company Profile Fact Sheet "HHH-72" Deutsche Bank (China) Co. Ltd., Guangzhou Branch "III-14" AMinet Company Profile Fact Sheet "HHH-297" Deutsche Bank Aktiengesellschaft, Filiale Dubai Governtment of Dubai Commercial (DIFC) "III-45" License "HHH-99" Deutsche Bank Aktiengesellschaft, Filiale Ho- "III-7", Chi-Minh-Stadt "III-27" AMinet Company Profile Fact Sheet "HHH-37" "III-12", Deutsche Bank Securities Inc. "III-31" Certificate of Merger "HHH-81" "III-37", Certificate of Registration on Change Deutsche Group Services Pty Limited "III-82" of Name "HHH-84" "III-43" Certified Copy of All Historical Deutsche Securities Inc. "III-84" Registered Matters "HHH-57" Notarial Certification about the Official Registration of DWS Holding & Service DWS Holding & Service GmbH "III-16" GmbH "HHH-73" Licorne Gestion "III-55" AMinet Company Profile Fact Sheet "HHH-100" "III-38" Deutsche Bank Real Estate (Japan) Y.K. "III-83" Articles of Incorporation "HHH-343" "AA-2", AMinet Company Profile Fact Sheet "X" Deutsche Bank Aktiengesellschaft, Filiale New "III-34", York "III-69" Authenticated Registration Document "Z-2" "AA-1", Authenticated Registration Document "Z-1" Deutsche Bank Aktiengesellschaft, Asia Pacific "III-35", Head Office "III-74" AMinet Company Profile Fact Sheet "X-1" Deutsche Bank Aktiengesellschaft, Filiale Singapur "III-76" AMinet Company Profile Fact Sheet "X-2" "III-9"" Deutsche Bank Aktiengesellschaft Filiale Paris "III-26" AMinet Company Profiel Fact Sheet "HHH-101" Deutsche Bank Aktiengesellschaft Filiale "III-72" Certificate of Registration of Oversea "HHH-220" Hong kong erA CASE NOS. 8510, 8546 & 8595 Company "III-19" Deutsche Bank Trust Company Americas "Ill-50" Certification of Organization "HHH-371" Deutsche Bank (Suisse) SA "III-58" AMinet Company Profile Fact Sheet "HHH-467" Deutsche Bank Aktiengesellschaft, Filiale London "III-40" Certification of Registration "HHH-51" Accordingly, petitioner's receipts derived from services rendered to the aforementioned entities for the 2nd, 3rd, and 4thquarters of 2010 in the total amount of P4,241,066,062.98 shall be subject to zero percent (0°/o) VAT pursuant to Section 108(B)(2) of the NIRC of 1997, as amended.

Below is the breakdown of the said amount: Amount Collected Official Receipt Per Official Receipt Client No.

Exhibit In Euro In Phil. Peso Second Quarter 2010 Apri/2010 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 28 131.35 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 1126.07 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 (3 166.46) Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 32 250.65 Deutsche Bank Aktiengesellschaft, Filiale Hongkong 731 AAA-1 (1 695.02) Deutsche Bank Aktiengesellschaft, Filiale Hongkong_ 731 AAA-1 618.34 57,264.93 3 475 879.86 Deutsche Bank Aktiengesellschaft, Filiale New York 734 AAA-20 102 267.85 6 163 132.10 Deutsche Bank (China) Co., Ltd., Guangzhou Branch 737 AAA-30 13 874.64 832 083.25 Deutsche Bank Aktiengesellschaft, Filiale Singapur 738 AAA-34 37,500.03 2 248,933.80 Deutsche Bank (China) Co. Ltd., Shanghai Branch 739 AAA-38 13 875.03 832 106.64 Deutsche Bank Aktiengesellschaft, Filiale London 740 AAA-42 919.99 551_479.92 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 9 205.81 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 759.99 Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 _(1 276.9~ Deutsche Bank Aktiengesellschaft, Filiale London 741 AAA-46 (761.73) 7,927.15 478,046.15 / DEOSION

Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Asset Management (Asia) Limited Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office Deutsche Bank Aktiengesellscahft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singa_Qur Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Group Services Pty Limited Deutsche Bank Aktiengesellschaft, Filale Ho-Chi-Minh-City Deutsche Bank Aktiengesellschaft, Filale Dubai (DIFC) Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale London May2010 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 742 742 742 742 744 747 748 751 751 752 753 754 755 756 757 759 761 761 763 765 765 765 765 AAA-56 2 421.90 AAA-56 4,611.79 AAA-56 2 338.70 AAA-56 781.28 10 153.67 6181_155.02 AAA-65 150 000.12 9,107,150.79 AAA-77 32.15 1_L935.67 AAA-80 256 516.43 15 444 207.83 AAA-87 (13 382.26) AAA-87 29 386.90 16,004.64 961,394.72 AAA-93 51185.57 3 074 704.40 AAA-97 90 655.72 5 445 666.44 AAA-101 2 721.21 163,462.40 AAA-105 53 232.24 3 197 647.35 AAA-108 224 059.86 13 459 219.81 AAA-112 12 096.92 726 658.96 AAA-120 18 500.04

1100 587.54

AAA-128 301.01 AAA-128 6 404.23 6 705.24 394 397.26 AAA-134 3,009,647.23 178 614 647.73 AAA-141 (117 500.56) AAA-141 342 410.36 AAA-141 424 231.85 AAA-141 2_L900 341.08 3,549 482.73 206 916 030.90 I

Deutsche Bank (China) Co. Ltd., Shanghai Branch Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Securities Inc. Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank (China) Co., Ltd. Beijing Branch Deutsche Bank (China) Co. Ltd., Guangzhou Branch Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filale Ho-Chi-Minh-City June2010 Deutsche Bank Aktiengensellschaft, Filale Dubai (DIFC) Deutsche Bank Aktiengensellschaft, Filale Dubai (DIFC) Deutsche Bank (China) Co., Ltd., 768 771 771 771 771 771 773 773 773 773 773 773 773 773 774 777 779 780 780 780 781 782 783 784 AAA-151 11909.69 694,271.81 AAA-157 (17 212.21) AAA-157 1,580.27 AAA-157 (58,543.10) AAA-157 42,320.89 AAA-157 138,528.08 106,673.93 6,347 678.07 AAA-159 38,119.73 AAA-159 1176.13 AAA-159 (10,432.71) AAA-159 1,413.94 AAA-159 5 655.76 AAA-159 438 385.63 AAA-159 1 711.01 AAA-159 128 398.54 604 428.03 34 257 971.35 AAA-161 384 072.94 21 768 612.84 AAA-165 18 499.48

1027 209.16

AAA-173 13 874.64 806 108.68 AAA-176 240 085.45 AAA-176 (239 713.99) AAA-176 2 707 236.02 2 707,607.48 156 832,666.84 AAA-178 7 525.58 433 177.88 AAA-180 18,500.04 1,055,465.04 AAA-184 18,500.04 1,055,465.04 AAA-188 27,750.33

Shanghai Branch Deutsche Bank (China) Co., Ltd., Shanghai Branch Deutsche Bank Aktiengensellschaft, Filiale Dubai (DIFC) Deutsche Bank Aktiengesellschaft Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 784 785 786 787 788 789 790 791 792 792 793 794 794 794 794 794 796 796 796 796 796 796 796 797 797 798 AAA-188 13 875.30 41 625.63 2 374 827.12 AAA-192 18 500.04

1055 465.02

AAA-196 37 500.03 2 096 336.43 AAA-200 120 030.70 6 709 987.40 AAA-203 174 670.99 9 764 503.10 AAA-206 4 135.79 231 200.01 AAA-209 1,504 375.10 84 097 967.98 AAA-212 132 903.65 7 429 614.40 AAA-215 (21 274.23) AAA-215 222 126.53 200 852.30 11 228 097.50 AAA-219 233 387.70 13 011 557.99 AAA-222 81,696.01 AAA-222 31,946.78 AAA-222 54,819.93 AAA-222 (10 433.26) AAA-222 615 030.96 773 060.42 43 098 760.06 AAA-231 61 849.79 AAA-231 (10 014.98) AAA-231 311.27 AAA-231 701283.70 AAA-231 6 350.09 AAA-231 (8 725.23) AAA-231 463.46 120 518.10 6 802,771.90 AAA-244 178,440.20 AAA-244 4,197.20 182,637.40 10,249,862.93 AAA-247 89,157.91 / DEOSION

Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank (Suisse) SA Deutsche Bank Aktiengesellschaft, Filiale Ho-Chi-Minh-City Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Bank Aktiengensellschaft, Filiale Dubai (DIFC) Deutsche Bank Aktiengesellschaft, Filaile Paris Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Bank, Trust Company Americas Deutsche Bank Aktiengesellschaft, Filiale New York 798 AAA-247 798 AAA-247 799 AAA-250 802 AAA-259 803 AAA-262 803 AAA-262 803 AAA-262 807 AAA-273 810 AAA-279 817 AAA-334 817 AAA-334 817 AAA-334 817 AAA-334 817 AAA-334 817 AAA-334 818 AAA-340 818 AAA-340 818 AAA-340 818 AAA-340 818 AAA-340 764 AAA-139 764 AAA-139 764 AAA-139 764 AAA-139 764 AAA-139 (54 864.54)

1665 177.25

1699 470.62

95 376 636.46 18 777.54 1 059 918.15 6 699.68 380 020.66 1 554.05 198 726.77 48 144.82 248 425.64 14 131 411.81 18 500.04 1 041892.66 13 685.02 779 102.01 1462.91 1 609.56 601 971.00 3 393.37 291 580.30 3 615.70 903 632.84 51 845 374.52 (2,037 941.24) 1 208 569.37 838.85 162 503.19 3,211 534.93 2,545 505.10 144,918 176.30 113 369.85 4 390.71 28 109.28 78.07 150 037.01 J.

erA CASE NOS. 8510, 8546 & 8595

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

Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Sing_apur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Securities Inc. Deutsche Bank Securities Inc. Deutsche Asset Management (Asia) Limited Deutsche Securities Inc. Deutsche Securities Inc. 823 AAA-367 824 AAA-371 825 AAA-375 826 AAA-379 827 AAA-383 828 AAA-387 829 AAA-391 830 AAA-395 830 AAA-395 831 AAA-399 832 AAA-403 833 AAA-407 834 AAA-411 835 AAA-415 836 AAA-419 837 AAA-423 838 AAA-427 839 AAA-431 840 AAA-434 841 AAA-437 842 AAA-440 843 AAA-443 843 AAA-443 848 AAA-460 850 AAA-466 850 AAA-466 83 055.62 4 850 561.16 51111.15 2 984 960.67 236 778.03 13 828 158.39 394 060.79 23 013 686.06 76 796.69 4,485 031.14 75 000.06 4 380 105.50 82 361.20 4 810 006.09 371135.19 371135.19 742 270.38 21 674 799.85 100 000.08 5,840 140.67 51 398.81 3 001 760.41 226 851.45 13 248 433.20 37 500.03 2 190 052.75 100 000.08 5 840 140.68 25 000.02

1460 035.17

100 000.08 5 840 140.68 37 500.03 2 190 052.75 4 236.24 248 978.31 120 141.82 7 061145.65 203 158.98 11 940 348.06 439 470.07 25 829 159.00 13 789.24 149.83 13 939.07 819 246.82 150 000.12 8 859 577.09 1 012.32

1267 834.36

J

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

CfA CASE NOS. 8510, 8546 & 8595

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

1007 375.88

57 673 256.36 100.14 18 702.47 47.12 18 849.73 1 079 165.51 I

CfA CASE NOS. 8510, 8546 & 8595

Deutsche Bank Aktiengesellschaft, Filiale Hongkong September 2010 Deutsche Group Services Pty Limited Deutsche Bank (China) Co., Ltd., Shanqhai Branch Deutsche Bank Aktiengesellschaft, Filiale New York Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Group Services Pty Limited Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank (China) Co., Ltd., Shanghai Branch Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, London Deutsche Bank Aktiengesellschaft, London Deutsche Bank Aktiengesellschaft, London Deutsche Bank Aktiengesellschaft, Paris Subtotal -Third Quarter 2010 Fourth Quarter 2010 October 2010 Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, 914 923 926 928 930 930 930 931 932 933 935 936 937 939 943 943 944 953 960 960 960 960 960 960 AAA-676 135~023.95 77,519,198.08 AAA-709 866,218.96 49,719,331.15 AAA-713 19,227.58 1,101,983.76 AAA-717 67,626.76 3 838,110.78 AAA-724 33,405.45 AAA-724 12[056.09 AAA-724 7 024.52 52 486.06 2 977 391.79 AAA-732 3 702.32 207 618.81 AAA-736 23 078.43 1 294 192.89 AAA-740 19 227.58

1078 244.25

AAA-749 6 752.02 379 166.03 AAA-753 430 600.07 24 180 751.69 AAA-757 187 925.70 10 553 144.35 AAA-764 246 838.46 13 861 445.75 AAA-779 6,780 951.56 AAA-779 1 724.70 6,782 676.26 392 203 778.17 AAA-785 172 664.70 10 032 716.93 AAA-812 13 107.88 772 947.41 25_L386_L172.72 1,457,036,341.73 AAA-827 11,023.34 AAA-827 5 511.68 AAA-827 11,023.34 AAA-827 11,023.34 AAA-827 2~046.68 AAA-827 77,163.38 j

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

Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 963 AAA-835 963 AAA-835 963 AAA-835 964 AAA-837 965 AAA-840 965 AAA-840 965 AAA-840 965 AAA-840 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 966 AAA-844 967 AAA-848 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 24 000.00 (12 000.00) 12 900.00 45,833.19 2 776 224.94 3 708.56 224 636.27 25 000.02 11 309.60 25 000.02 50 000.04 111,309.68 6 742 291.12 25 000.02 6 250.02 12 500.01 50 000.04 12 500.01 25 000.02 87 500.07 20 875.02 25 000.02 100 000.08 12 500.00 25 000.02 402 125.33 24 436 151.01 3 163.08 192 212.46 2 690.00 10 760.00 16 140.00 I 5 511.68 "' Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 968 AAA-851 969 AAA-855 969 AAA-855 969 AAA-855 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 970 AAA-859 11023.34 44 093.36 11,023.34 22,046.68 77,163.38 18 408.98 22 046.68 88,186.72 11,023.34 22,046.68 362,164.18 22,007,811.81 2,157.56 1,488.67 2,521.19 6,167.42 374,778.69 3 154.94 3,254.94 520.11 520.11 299.38 520.11 520.11 519.99 519.99 27.90 (53.81) 136.59 (53.81} (53.81) (53.81) Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office 970 AAA-859 970 AAA-859 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 971 AAA-865 972 AAA-871 972 AAA-871 972 AAA-871 972 AAA-871 972 AAA-871 972 AAA-871 972 AAA-871 972 AAA-871 973 AAA-875 974 AAA-875 974 AAA-879 974 AAA-879 (53.81) (53.81) 9,671.31 581,624.58 3 978.56 2,926.51 3 823.50 (568.20) _(_551.321 (219.81) _(_630.35} 418.11 1,463.99 (660.43) (660.43) 163.17 9,483.30 576,276.43 292.99 401.95 401.95 401.95 401.95 401.97 860.72 383.02 3,546.50 215,511.95 4,146.52 251,973.65 31L562.67 35,194.21 26,480.45 Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 974 976 977 977 977 AAA-879 7 890.66 AAA-879 2 412.91 AAA-879 4 015.93 AAA-879 5 845.57 AAA-879 14 730.07 AAA-879 33 333.36 AAA-879 12 500.01 AAA-879 40 500.04 AAA-879 60 333.40 AAA-879 39 500.05 AAA-879 87 500.08 AAA-879 30,300.03 AAA-879 4 166.67 AAA-879 4 166.67 AAA-879 25 030.93 AAA-879 (5 056.88) AAA-879 6 500.00 AAA-879 585.16 AAA-879 (138,713. 70) AAA-879 8 885.79 AAA-879 290.52 AAA-879 21.43 AAA-879 (106,510.29) AAA-879 131.31 AAA-879 3,351.32 234,948.37 14,277 225.07 AAA-885 20,833.35 1,264,326.84 AAA-889 22,046.68 AAA-889 22,046.68 AAA-889 44,093.36 v Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, Filiale Singapur 978 AAA-893 978 AAA-893 978 AAA-893 979 AAA-897 979 AAA-897 979 AAA-901 980 AAA-901 980 AAA-901 980 AAA-901 980 AAA-901 980 AAA-901 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 981 AAA-905 88,186.72 5,351,843.92 29,679.79 22,734.83 10,760.00 63,174.62 3,833,918.60 1,501.13 1,365.65 42.37 2,909.15 176,549.46 1,722.63 1,360.00 2 859.11 334.08 1 353.15 7,628.97 462 984.19 4 396.66 13 642.65 32 137.24 (11 493.00) 26 067.84 13 436.02 3 676.33 (3 399.15} 13 112.93 110 482.90 14 526.00 27 806.22 10 540.63 2 643.97 30 560.04 y Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Real Estate (Japan) Y.K. Deutsche Bank Real Estate (Japan) Y.K. Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Bank Aktiengesellschaft, Asia Pacific Head Office Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. DWS Holding & Service GmbH Deutsche Bank Aktiengesellschaft, Filiale Singapur Deutsche Bank Aktiengesellschaft, 981 983 984 985 985 986 986 986 989 990 990 990 990 990 990 990 990 990 990 990 990 990 991 991 991 991 991 991 991 991 991 991 991 991 991 992 994 994 AAA-905 4,752.34 292 889.62 17,774,779.82 AAA-914 6,470.02 393,908.21 AAA-918 6,470.02 393,908.21 AAA-922 11 023.34 AAA-922 22 046.68 33,070.02 2 013,371.28 AAA-926 22 046.68 AAA-926 11 023.34 AAA-926 53 121.15 86,191.17 5 247 496.85 AAA-936 1,553,525.66 92 965 099.79 AAA-940 18,745.03 AAA-940 12,500.01 AAA-940 3,052.50 AAA-940 87,500.07 AAA-940 12,500.01 AAA-940 12,500.01 AAA-940 62,500.05 AAA-940 12,500.01 AAA-940 12,500.01 AAA-940 12,500.01 AAA-940 25,000.02 AAA-940 12,500.01 AAA-940 37,500.03 321,797.77 19 588 612.23 AAA-944 18,745.03 AAA-944 12,500.01 AAA-944 3,052.50 AAA-944 87,500.07 AAA-944 12,500.01 AAA-944 12,500.01 AAA-944 62,500.05 AAA-944 12,500.01 AAA-944 12,500.01 AAA-944 12,500.01 AAA-944 25,000.02 AAA-944 12,500.01 AAA-944 37,500.03 321,797.77 19,256,880.58 AAA-948 17,713.36

1078 255.27

AAA-956 22 046.68 AAA-956 33,070.02 /

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

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

CfA CASE NOS. 8510, 8546 & 8595

Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Securities Inc. Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1011 AAA-1033 1011 AAA-1033 1011 AAA-1033 1011 AAA-1033 1011 AAA-1033 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1014 AAA-1040 1015 AAA-1043 1015 AAA-1043 1015 AAA-1043 1015 AAA-1043 1015 AAA-1043 1015 AAA-1043 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 544.01 73.63 31.03 201.51 242.37 1,092.55 65,439.96 105,669.55 544.01 21.57 918.20 30.56 53.87 614.40 (1,057.32) 106,794.84 6 396,641.41 26,776.58 544.01 24.25 153.14 142.73 103.68 27,744.39

1661 792.97

147 249.36 12 049.50 4 352.05 46 692.53 7 859.68 14 135.45 7 228.02 18/375.85 1096.54 2 843.59 1 663.97 17 607.30 15 873.74 9 066.09 29.87 19,787.79 4 931.67 / DEOSION CfA CASE NOS. 8510, 8546 & 8595 Page 38 of 79 Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank (Suisse) SA Deutsche Bank (Suisse) SA Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Honqkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1016 AAA-1047 1019 AAA-1055 1019 AAA-1055 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 1020 AAA-1059 2 465.83 124.26 119 216.01 10,197.71 6 749.12 19,286.94 18,370.67 70,280.15 493.17 18,666.69 37,333.35 123,366.79 172,500.15 14,000.01 342,048.18 74,666.72 9,333.34 4,666.66 1,374,608.75 83,381,251.28 17,713.36 265.70 17,979.06 1,080,548. 70 8,652.15 4,813.29 64,659.16 3,676.33 7,429.50 47,876.14 31,024.18 10,254.13 2,545.83 j DEOSION

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

CfA CASE NOS. 8510, 8546 & 8595

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

CfA CASE NOS. 8510, 8546 & 8595

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

CfA CASE NOS. 8510, 8546 & 8595

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

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

CfA CASE NOS. 8S10, 8S46 & 8S9S

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

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

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

Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 AAA-1315 5 813.88 AAA-1315 36 070.02 AAA-1315 24 046.68 AAA-1315 12 023.34 AAA-1315 (25 310.02) AAA-1315 36 070.02 AAA-1315 3 631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 7,263.00 AAA-1315 3,631.50 AAA-1315 3,631.50 AAA-1315 12,023.34 AAA-1315 7 263.00 AAA-1315 10,894.50 AAA-1315 3 631.50 AAA-1315 36,070.02 AAA-1315 12,023.34 AAA-1315 72,140.04 AAA-1315 3 631.50 AAA-1315 3 631.50 AAA-1315 7 263.00 AAA-1315 7 263.00 AAA-1315 3 631.50 J

Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 AAA-1315 3 631.50 AAA-1315 24 046.68 AAA-1315 12 023.34 AAA-1315 12 023.34 AAA-1315 12 023.34 AAA-1315 3 631.50 AAA-1315 30 753.74 AAA-1315 16 678.00 AAA-1315 12 023.34 AAA-1315 48 093.36 AAA-1315 36 070.02 AAA-1315 12 023.34 AAA-1315 48 093.36 AAA-1315 60 116.70 AAA-1315 48 093.36 AAA-1315 60 116.70 AAA-1315 24 046.68 AAA-1315 24 046.68 AAA-1315 12 023.34 AAA-1315 48 093.36 AAA-1315 24 046.68 AAA-1315 12 023.34 AAA-1315 12,023.34 AAA-1315 24 046.68 AAA-1315 84 163.38 AAA-1315 4,078.39 AAA-1315 4,078.39 AAA-1315 36,070.02 AAA-1315 2~046.68 AAA-1315 72,140.04 AAA-1315 72,140.04 j

Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 1102 AAA-1315 12 023.34 AAA-1315 228,443.46 AAA-1315 12 023.34 AAA-1315 48 093.36 AAA-1315 24 046.68 AAA-1315 24 046.68 AAA-1315 12 023.34 AAA-1315 12,023.34 AAA-1315 24,046.68 AAA-1315 12,023.34 AAA-1315 18,035.02 AAA-1315 12,023.34 AAA-1315 72,140.04 AAA-1315 71,508.38 AAA-1315 12,023.34 AAA-1315 12,023.34 AAA-1315 12,023.34 AAA-1315 24,046.68 AAA-1315 12,023.34 AAA-1315 12 023.34 AAA-1315 15,756.67 AAA-1315 15 445.57 AAA-1315 12,334.45 AAA-1315 15,290.01 AAA-1315 15 756.67 AAA-1315 3 384.19 AAA-1315 12 023.34 AAA-1315 48 093.36 AAA-1315 36 070.02 AAA-1315 24 046.68

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

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

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

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

CfA CASE NOS. 8510, 8546 & 8595

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

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

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

Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank (China) Co., Ltd., Beijing Branch Deutsche Bank (Suisse) SA Deutsche Bank (Suisse) SA Deutsche Bank (China) Co., Ltd., Beijing Branch Licorne Gestion Licorne Gestion Licorne Gestion Licorne Gestion Licorne Gestion Licorne Gestion Licorne Gestion Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, 1130 1130 1131 1133 1133 1136 1144 1144 1144 1144 1144 1144 1144 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 AAA-1424 9,333.34 AAA-1424 4r_666.69 1,955,555.14 113 110,815.08 AAA-1430 18,499.48 1,070 024.17 AAA-1434 80.70 AAA-1434 5,380.00 5,460.70 316,484.87 AAA-1450 17 712.83

1036 853.63

AAA-1485 185.01 AAA-1485 185.01 AAA-1485 185.01 AAA-1485 185.01 AAA-1485 177.14 AAA-1485 53.80 AAA-1485 48.80 1,019.78 60,027.67 AAA-1507 8 070.00 AAA-1507 40 350.00 AAA-1507 13 719.00 AAA-1507 13 719.00 AAA-1507 6 859.50 AAA-1507 6 859.50 AAA-1507 13 719.00 AAA-1507 7 498.02 AAA-1507 2 690.00 AAA-1507 5 675.90 AAA-1507 2 690.00 AAA-1507 6 725.00 AAA-1507 8 070.00 AAA-1507 5 380.00 AAA-1507 2 690.00 AAA-1507 2 797.60 AAA-1507 10,652.40

CfA CASE NOS. 8510, 8546 & 8595

Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 AAA-1507 1,049.10 AAA-1507 (2 690.00) AAA-1507 8,070.00 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 13,719.00 AAA-1507 6,859.50 AAA-1507 6,859.50 AAA-1507 2,690.00 AAA-1507 13,719.00 AAA-1507 20,578.50 AAA-1507 6,859.50 AAA-1507 8,070.00 AAA-1507 2,690.00 AAA-1507 16,140.00 AAA-1507 6 859.50 AAA-1507 6 859.50 AAA-1507 13 719.00 AAA-1507 13,719.00 AAA-1507 6 859.50 AAA-1507 6 859.50 AAA-1507 5 380.00 AAA-1507 2 690.00

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

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

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

CfA CASE NOS. 8510, 8546 & 8595

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

Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, Filiale London Deutsche Bank Aktiengesellschaft, 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 1148 AAA-1507 672.50 AAA-1507 8 070.00 AAA-1507 5 380.00 AAA-1507 2 690.00 AAA-1507 279.76 AAA-1507 567.59 AAA-1507 104.91 AAA-1507 497.65 AAA-1507 8 070.00 AAA-1507 3 228.00 AAA-1507 3,228.00 AAA-1507 3 228.00 AAA-1507 3 228.00 AAA-1507 3 228.00 AAA-1507 3 228.00 AAA-1507 3,228.00 AAA-1507 3,228.00 AAA-1507 3,228.00 AAA-1507 6,456.00 AAA-1507 3,228.00 AAA-1507 3 228.00 AAA-1507 2,690.00 AAA-1507 6,456.00 AAA-1507 9 684.00 AAA-1507 3 228.00 AAA-1507 8 070.00 AAA-1507 2 690.00 AAA-1507 16 140.00 AAA-1507 3 228.00 AAA-1507 3 228.00 AAA-1507 6,456.00 j

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

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

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

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

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

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

CfA CASE NOS. 8510, 8546 & 8595

Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkon_g Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkon_g Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q Deutsche Bank Aktiengesellschaft, Filiale Hongkoi}Q Deutsche Bank Aktiengesellschaft, Filiale Hongkong Deutsche Bank Aktiengesellschaft, Filiale Hongkong 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 1152 AAA-1531 7 532.00 AAA-1531 5 380.00 AAA-1531 18 830.00 AAA-1531 2 690.00 AAA-1531 1345.00 AAA-1531 2 690.00 AAA-1531 5 380.00 AAA-1531 5 380.00 AAA-1531 5 380.00 AAA-1531 2 690.00 AAA-1531 8 070.00 AAA-1531 5 380.00 AAA-1531 2 690.00 AAA-1531 2 690.00 AAA-1531 2 690.00 AAA-1531 1 345.00 AAA-1531 5,380.00 AAA-1531 2£690.00 AAA-1531 2 690.00 AAA-1531 2 690.00 AAA-1531 2 690.00 AAA-1531 1,143.25 AAA-1531 3 483.55 AAA-1531 672.50 AAA-1531 196.37 AAA-1531 476.13 AAA-1531 29.59 AAA-1531 166.78 AAA-1531 104.91 AAA-1531 371.22 j

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

2nd Quarter 3rd Quarter 4th Quarter Total (Exhibit "G-2) (Exhibit ''H'1 (Exhibit ''88'1 Domestic Purchase of Capital Goods not exceeding P1Million p 37 185.65 p 4,180.50 p 11973.01 p 53 339.16 j Domestic Purchase of CapitaiGoods exceeding P1Million 824 557.71 Domestic Purchase of Goodsother than Capital Goods 399 488.19 Domestic Purchase of Services 39 411,470.80 Services Rendered by Non- residents 792,791.16 Total P41,465,493.51 517 803.43 1,230 911.56 2 573 272.70 310 097.15 696 847.16

1406 432.50

33 431 715.32 39 799 437.29 112 642 623.41 961 355.07 1,411194.12 3 165 340.35 p 35 225,151.47 P43,150,363.14 p 119,841,008.12 In support of its claim in the amount of P119,841,008.12, petitioner presented various invoices, official receipts, BIR Form No. 1600 and other documents30, which were all examined by the ICPA. In his amended report dated July 15, 201331 , the ICPA noted the following exceptions on petitioner's input VAT claim: Details of Exceptions 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Input VAT on purchases of goods not supported by suppliers' sales invoices. 32 p 411.43 p 20 186.83 p 67 793.35 p 88 391.61 Input VAT on purchases of services not supported by supplier's official receipts. 33 8,988 250.30 3 503 800.07 3,683 459.98 16,175 510.35 Input VAT on purchases of goods not within the 2nd, 3rd, and 4th quarters of 2010.34 542 588.61 5,839.81 - 548 428.42 Input VAT on purchases of services not within the 2nd, 3rd and 4th quarters of 2010.35 - - 13,696 768.77 13,696 768.77 Input VAT on purchases of non- vatable services. 36 23,864.39 4 285.71 - 28 150.19_ Total P9,555,114.73 P3,534,112.42 P17,448,022.10 P30,537,249.25 The record sustains the ICPA's findings. Therefore, the input VAT of P30,537,249.25 shall be disallowed from petitioner's claim for they are not properly substantiated by VAT invoices or official receipts as prescribed under Sections 110(A) and 113(A) and (B) of the NIRC of 1997, as amended, in relation to Sections 4.110-1, 4.110-8, and 4.113-1 of Revenue Regulations (RR) No.

16-05, as amended.

30Exhibits "BBB-1" to "BBB-2484". 31Exhibit "JJJ".

32Exhibit "JJJ", Annex A.l. 33Exhibit "JJJ", Annex A.2. 34Exhibit "JJJ", Annex A.3. 35Exhibit "JJJ", Annex A.4. 36Exhibit "JJJ", Annex A.S. j 1.

2.

3.

4.

5.

6.

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

Second Quarter of 2010 BBB-13 Accent Micro Technologies BBB-14 Accent Micro Technologies BBB-15 Accent Micro Technologies BBB-16 Accent Micro Technologies BBB-17 Accent Micro Technologies BBB-18 Accent Micro Technologies BBB-19 Accent Micro Technologies BBB-20 Accent Micro Technologies BBB-21 Accent Micro Technologies ThudQuarterof2010 BBB-787 Accent Micro Technologies BBB-788 Accent Micro Technologies BBB-789 Accent Micro Technologies BBB-790 Accent Micro Technologies BBB-791 Accent Micro Technologies BBB-792 Accent Micro Technologies BBB-793 Accent Micro Technologies BBB-794 Accent Micro Technologies BBB-795 Accent Micro Technologies BBB-796 Accent Micro Technologies BBB-797 Accent Micro Technologies BBB-798 Accent Micro Technologies BBB-799 Accent Micro Technologies BBB-800 Accent Micro Technologies BBB-801 Accent Micro Technologies BBB-802 Accent Micro Technologies BBB-803 Accent Micro Technologies BBB-804 Accent Micro Technologies BBB-805 Accent Micro Technologies BBB-806 Accent Micro Technologies BBB-807 Accent Micro Technologies BBB-808 Accent Micro Technologies BBB-809 Accent Micro Technologies Total 3/22/2010 p 460.71 4/6/2010 250,830.00 4/6/2010 83,610.00 4/6/2010 21,160.71 4/14/2010 4,180.50 5/6/2010 428.36 5/6/2010 4,180.50 5/6/2010 4,180.50 5/6/2010 4,180.50 subtotal P373,211.78 6/2/2010 p 1,607.14 6/17/2010 125,415.00 6/24/2010 750.00 6/24/2010 750.00 6/24/2010 750.00 6/25/2010 5,946.43 6/25/2010 4,180.50 6/25/2010 5,946.43 6/29/2010 4,180.50 6/29/2010 5,946.43 7/7/2010 266,642.79 7/9/2010 1,928.57 7/14/2010 589.29 7/14/2010 482.14 7/14/2010 1,607.14 7/14/2010 2,357.14 7/14/2010 1,500.00 7/14/2010 1,607.14 7/14/2010 750.00 7/21/2010 214.29 7/23/2010 1,553.57 7/26/2010 81,973.93 8/4/2010 1,125.00 subtotal P517,803.43 P891,015.21 While the above input taxes were duly substantiated by the ICPA, they are not entirely creditable for the subject period of claim.

Pursuant to Section 110(A)(2) of the NIRC of 1997, as amended, input VAT claim on capital goods purchases attributable to zero-rated sales may be claimed either in full during the month of acquisition, or spread over a period of/ time, depending on the aggregate acquisition cost of the capital goods in the calendar month. If the aggregate acquisition cost exceeds P1,000,000.00, the claim for input tax should be spread over 60 months or the estimated useful life of the capital goods, whichever is shorter. On the other hand, if aggregate acquisition cost does not exceed P1,000,000.00, the total input taxes shall be allowed as credit/refund in the month of acquisition. Applying the cited provisions in the present cases, out of the P891,015.21 input VAT incurred by petitioner on capital goods for the 2nd and 3rd quarters of 2010, only the amount of P137 ,648.00 is creditable for the 2nd, 3rd, and 4thquarters of taxable year 2010, computed as follows: Allowable Input VAT for 2nd, 3rd Monthly and 4th Month Useful Life Input Tax Quarters of Exhibit Acquired Input VAT {in months)38 Credit 2010 SeoondQuarterof2010 BBB-13 March p 460.71 48 p 9.60 p 86.38 BBB-14 April 250,830.00 48 5,225.63 47,030.63 BBB-15 April 83,610.00 48 1 741.88 15 676.88 BBB-16 April 21,160.71 48 440.85 3,967.63 BBB-17 April 4180.50 48 87.09 783.84 BBB-18 May 428.36 48 8.92 71.39 BBB-19 May 4 180.50 48 87.09 696.75 BBB-20 May 4 180.50 48 87.09 696.75 BBB-21 May 4 180.50 48 87.09 696.75 subtotal P373,211.78 p 69,707.00 Thin1Quanerof2010 BBB-787 June P1,607.14 48 p 33.48 P234.37 BBB-788 June 125 415.00 48 2 612.81 18_1_289.69 BBB-789 June 750.00 48 15.63 109.38 BBB-790 June 750.00 48 15.63 109.38 BBB-791 June 750.00 48 15.63 109.38 BBB-792 June 5,946.43 48 123.88 867.19 BBB-793 June 4,180.50 48 87.09 609.66 BBB-794 June 5,946.43 48 123.88 867.19 BBB-795 June 4,180.50 48 87.09 609.66 BBB-796 June 5 946.43 48 123.88 867.19 BBB-797 July 266 642.79 48 5 555.06 33 330.35 BBB-798 July 1,928.57 48 40.18 241.07 BBB-799 July 589.29 48 12.28 73.66 38Based on Schedule 3, Purchases/Importation of Capital Goods (Aggregate Amount Exceeds Pl,OOO,OOO.OO) attached to the Quarterly VAT Return, Exhibit "H". I

BBB-800 July 482.14 BBB-801 July 1,607.14 BBB-802 July 2,357.14 BBB-803 July 1,500.00 BBB-804 July 1,607.14 BBB-805 July 750.00 BBB-806 July 214.29 BBB-807 July 1,553.57 BBB-808 July 81,973.93 BBB-809 August 1,125.00 subtotal P517,803.43 Total P891,015.21 48 10.04 60.27 48 33.48 200.89 48 49.11 294.64 48 31.25 187.50 48 33.48 200.89 48 15.63 93.75 48 4.46 26.79 48 32.37 194.20 48 1,707.79 10,246.74 48 23.44 117.19 P67,941.00 P137,648.00 In sum, petitioner's substantiated input taxes amounted to P70,989,948.30, as computed below: 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total In Philippine Pesos Input VAT Claim 41,465,493.51 35,225,151.47 43,150,363.14 119,841,008.12 Less: Disallowances Per ICPA Findings 9,555,114.73 3,534,112.42 17,448,022.10 30,537,249.25 Per this Court's further verification 8 036 029.91 4,898,360.14 4 626,053.31 17 56(1443.36 Input VAT on Purchases of Capital Goods exceeding 373,211.78 517,803.43 891,015.21 P1Million Less: Allowable Input Tax Credit for the Period of Claim (69,707.00) (67,941.00) (137,648.00) Total Disallowances 17,894,649.42 8,882,334.99 22,074,075.41 48,851,059.82 Substantiated Input VAT 23,570,844.09 26,342,816.48 21,076,287.73 70,989,948.30 Since petitioner did not submit VAT invoices/receipts to prove the existence of its reported input VAT carry-over from previous quarter in the amount of P317,318,450.21 39, its output VAT liability for the 2nd, 3rd, and 4thquarters of 2010 in the respective amounts of P1,204,717.15, P3,443,351.07 and P1,139,841.11 or a total of P5,787,909.33, shall be offset against the valid input VAT of P70,989,948.30 resulting in an excess input VAT of P65,202,038.97, computed as follows: 39Exhibit "G-5".

I

2nd Quarter 3rd Quarter 4th Quarter Total Substantiated Input VAT p 23,570,844.09 p 26,342,816.48 p 21,076,287.73 p 70,989,948.30 Output Tax Due 1,204,717.15 3,443,351.07 1,139,841.11 5,787,909.33 Excess Input VAT P22,366,126.94 P22,899,465.41 P19,936,446.62 P65,202,038.97 Hence, for the 2nd, 3rd, and 4thquarters of 2010, only the excess input VAT of P65,202,038.97 can be attributed to the entire zero-rated receipts declared by petitioner in the amount of P5,288,593,152.05 and only the input VAT of P53,058,779.67 is attributable to the valid zero-rated receipts of P4,241,066,062.98, detailed as follows: 2nd Qtr 2010 3rd Qtr 2010 4th Qtr 2010 Total Valid Zero-Rated Receipts P1,320,006,170.61 P1,457,036,341. 73 P1,464,023,550.64 P4,241,066,062. 98 Total Declared Zero-Rated P1,431,219,805.14 P1,930,688,594.64 P1,926,684,752.27 P5,288,593,152.05 Receipts % of Valid Zero-Rated Receipts to Total Declared 92.2294511% 75.4671854% 75.9866682% Zero-Rated Receipts Multiplied by Excess Input VAT p 22,366,126.94 p 22,899,465.41 p 19,936,446.62 p 65,202,038.97 Excess Input VAT Attributable to Valid Zero- Rated Receipts p 20,628,156.11 p 17,281,582.02 p 15,149,041.54 p 53,058,779.67 Although the claimed input VAT was carried over by petitioner in its succeeding Quarterly VAT Returns 40 , it remained unutilized until it was deducted as "VAT Refund/TCC Claimed"41 in its Quarterly VAT Return for the 1st, 2nd, and 3rd quarters of 2012. Thus, the excess input VAT of P247,346,765.71 42 as of the end of the third quarter of 2012 which was to be carried-over to the succeeding fourth quarter of 2012 no longer included the subject claim. All said, petitioner is entitled to a refund or issuance of tax credit certificate in the amount of P53,058,779.67, representing its unutilized excess input VAT for the 2nd, 3rd, and 4thquarters of 2010 attributable to its zero-rated receipts for the same period.

WHEREFORE, the Petitions for Review filed on June 28, 2012, September 27, 2012, and December 28, 2012 are 40Exhibits "CC", "DD", "EE", "FF", and "DDD-13" to "DDD-23". 41Exhibits "DDD-13", "DDD-18", and "DDD-23", Line 230. 42 Exhibit "DDD-23", Line 29, Total Amount Payable (Overpayment). j

CfA CASE NOS. 8510, 8546 & 8595

PARTIALLY GRANTED.

Accordingly, respondent Commissioner of Internal Revenue is hereby ORDERED TO REFUND or TO ISSUE A TAX CREDIT CERTIFICATE in favor of petitioner Deutsche Knowledge Services Pte. Ltd. the reduced amount of FIFTY-THREE MILlON FIFTY-

EIGHT THOUSAND SEVEN HUNDRED SEVENTY-NINE

PESOS AND 67/100 (P53,058,779.67), representing its unutilized excess input VAT for the 2nd, 3rd, and 4thquarters of 2010 attributable to its zero-rated receipts for the same period.

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

----~---~-----·------- -~ ------- -- -versus- COMMISSIONER OF INTER~AL REVE_NUE __ --- -~----- CTA CASE NOS. 85101 8546 & 8595 ----

ADDITIONAL DISALLOWED INPUT VAT

---·--- - --- ---~--~

PER THE COURT'S FURTHER VERIFICATION

--~--~~~-~---------- -------- ---- --- -------~---~ ·---- Disallowed Exhibit Su~~lier In~ut YAT_ __ __ ------- 1) Input VAT on domestic purchases of services supported by VAT official receipts but the VAT was not se~~~ndicated --- ------------ 2nd Quarter -. 2010 -·- r---- ~-·-- . ---------- ---------. ·------ -··---- BBB-32 Accent Micro Technologies Inc. ·- --- .. --- ! !t!J.1Q,QQ_ BBB-33 Accenture ·-------- - - 1,.11~,!_12.86 .

---- BBB-54 Asia Select Inc.

__________ ~L1~~,1_!_ ·-- --~ BBB-55 Asia Select Inc.

-.

- --~l68Q.89- BBB-56 Asia Select Inc.

-- ----- - 1,469.~1- BBB-57 Asia Select Inc.

_____ 1_L853,2~ BBB-58 Asia Select Inc.

~~11~- BBB-59 Asia Select Inc.

-·-------~-§,!86,28 BBB-60 Asia Special Situations _ !!§.,821.60 ..

BBB-62 Atlantica Fire Safety Systems - - 20,880.00_ ---------- ---- BBB-63 Audioman Enter(lrises L607.14 BBB-64 Autohome Business Solutions _gg~,~L - BBB-65 Autohome Business Solutions -- -~061,§!

--------· BBB-66 Autohome Business Solutions _______ ?l~94.QL - BBB-67 Avaya PhilipQ!nes Inc. _78!,287.63 BBB-111 Benchmark Consulting Co. !Q~O.OO - ------ BBB-123 Businessworks Inc.

- ________ !~?!1_.29 BBB-124 Businessworks Inc.

1~~QQ,Q() BBB-125 Businessworks Inc.

10,500.00_ BBB-126 Businessworks Inc.

10,500.00 ---- ·-· ------ BBB-127 Businessworks Inc.

1~50Q,OO - ·-· ---- BBB-128 Businessworks Inc.

_______ 1.,§32.~Q ---------- -- -- BBB-138 CIBI Information Inc. - ____ !,440.00 --------- BBB-141 Colliers International Phili(l(lines 166,Z58,_?~ ·- BBB-190 CWC International Cor(l. 1,537.50 ---------- - -- BBB-201 DHL Express Phils Corp. 593.60 BBB-202 D!-IL Ex(lress Phils Cor(l. 705.60 ------ BBB-203 DHL Express Phils Corp. 472.60 ·- -- -- ---------- BBB-204 DHL Ex(lress Phils Corp. 704.60 ----------- --- -- --------- BBB-205 DHL Express Phils Corp. 3.60 -- ---- --------- BBB-206 DHL Exwess Phils CQf(l,___ ____ ~ 464.60 ------ ------ ·-- ------~--. BBB-207 DHL Express Phils Corp. 4.80 ---------------- BBB-210 DHL Ex(lress Phils Cor(l. ·---- 3.60 -~------------ ---- ------- BBB-212 DHL Express Phils Corp. 476.60 -··------- ------- ··------ BBB-213 DHL Ex(lress f!!tl~_COf(l. _________ 148§,§Q BBB-215 DHL Ex(>ress Phils Corp. 736.60 -·--·- .. ·- ---------- BBB-216 DHL Express Phils Corp. 33.60 -------------- -------- BBB-217 DHL Express Phils Corp. 446.60 ------~--- BBB-218 DHL Express Phils Corp. - ___ 1.,594.6Q BBB-219 DHL Ex(lress P~_ils CoriJ. -- 3.60 --------- -··- - BBB-220 DHL Express Phils Corp. ___ ?!~~§.,_!!!_ ·- BBB-222 DHL Express Phils Corp. 2,321.85 BBB-223 DHL Ex(>ress Phils Cor(),_ 658.20 -· BBB-225 DHL Express Phils Corp. 3,030.40 BBB-226 DHL Express Phils Cor(l. __ 1,259.~§ ----- -- BBB-227 DHL Express Phils Coq~_,_ _____ f---·--·-·· ---- ~~~Q1,67 ..

BBB-228 DHL Ex(lress P~~~_QfQ~ H- H- _9,18~~ -~--~ - BBB-229 DHL Express Phils Corp. ··---- --- . ... ~~1.40 BBB-231 DHL Exwess Phils Corp. 1,864.65 ------------- BBB-232 DHL Ex(lress Phils Cor(l. 460.41 -··-----1----- --------- BBB-233 DHL Ex(lress Phils_Cor(l. 217.31 ---···---------~ - --------- BBB-234 Digitel Telecommunications 183,661~?~ -------- BBB-235 Digitel Telecommunications .. I79,380.83 - ------ BBB-240 Electronic Securi!Y Systems 525.00 --------- --- --- BBB-242 Ellenaire Electro Mechanical . !?,!80.00 BBB-243 Ellenaire Electro Mechanical n-- 21,476.40- ·-.

BBB-244 Ellenaire Electro Mechanical _g,180.00 BBB-245 Ellenaire Electro Mechanical . !!~8.4Q_ BBB-246 Ellenaire Electro Mechanical Jb180.00.

·-- -- BBB-247 Ellenaire Electro Mechanical - _ _9_..?~!3_.00- ··-···---- BBB-333 Fuji Xerox Philippines Inc. 84 997.14 page 1 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

~-~-~- - ~ ------- -- -- -versus- COMMISSIONER OF INTERNAL REVENUE -~------~------ ---- CTACASE NOS. 8510, 8546 &~ 859~-----~-~~~~--~~---~~--~~-~-~~-~~~~-~~-~~-~ -~~--~~~~~

ADDITIONAL DISALLOWED INPUT VAT

------~-----------~-- -- --·- ------- PER THE COURT'S FURTHE~_VERifiCATION --~-~--------- ~ ~ - ~---~~-----~~~ ~ ~- ------- -~--~~~~-~-~-~-r - ---- Disallowed ~ Exhibit Sup~er ~-__ !~P~tY~L __ r-- --~---~~ ------------ ----- ------ .

BBB-336 Gef1diesel Phili(>(>ines Inc. ----------- -- ~ l?t ?~~~~1- f-- f--- BBB-337 Gend iesel P!!lliQ(>i!1~UI"!c. - - --- ~ ~ Z7t~20~~ BBB-338 Gendiesel Ph_!!!I>@es Inc. ~ ~~ 1&14,~?

~- f-----~ BBB-339 Gendiesel Phili(>(>ines Inc. ~~ ~~ ~ ------ ~,§?§~~?- ---~~

BBB-340 ----

Gendiesel Philippines Inc. ---- ---- +---- --- - - ~lJ~? ._!_'! ~ BBB-378 Hamlin-Iturralde Corl>Q!"ation 360.00 -- -- -- ·-------- BBB-389 ~ I Systems InteS@!QfS II}C. ~~-~.-~~ ---- f-----~------ f---~- ~ ___ 1t'!§~,~Q_ BBB-390 I Systems InteS@tors Inc. -- f-----~ +~~~-~~ ~ ~ !Q(),2_43.~? BBB-391 IBM Solutions Delive!Y_lnc. -~----- ------ ~872§Q,QQ_ BBB-411 John Clements Consultants Inc. !},678.5?

BBB-412 John Clements Consultants Inc. f-----~~ - §Q,()7§.~7~ BBB-413 John Clements Consultants Inc. ~--~----~·~~---- ~ _L~22]~.

John Clements Consultants Inc. ------ ----· --- BBB-415 _§,QQQ~Q_ --------- BBB-423 to BBB-424 Lantro Phils Inc.

659.99 ~- -~· --------------- BBB-425 LCH Phili(>(>ines Inc. t~ ~~-~~-----~-~--- 160.71 --------------- ------ ---~---- BBB-429 Lil!i Ann Enter(>rises §1!44~?!_~ ---------------------- ---- ~-~--~~--- -------- ------- ~- BBB-434 U Synergy IncorQQf~~Q-~~- --~-~-~~--- f-------~-- . ~1,~96.4J --·--··-- ---------- -- ~ BBB-436 Makati Shanqri-La Hotel ~--~--- --------------- i-- -~~~-~ ~~ ~~!935.88 -------- ----- --- --- BBB-437 f-Makati Shangri-La Hotel_ ____ ~~ ~~--~----~~-~--- ?,?!Q,QQ_ ~----------- ----- --~ BBB-438 Makatj Shangri-La Hotel --~-~ ~ ~--~----~- ~~~~ J~?~QQ -~-----~------ --------· -~ BBB-439 Makati S~~_gri-La Hotel~ ~~~~ _1,~~Q,OO _ ---------------------- ·---~--- BBB-440 Makati Shan_gri-La _!:!otel ~--- _J&?2.00 t-~~--~ BBB-441 Mandarin Oriental Manila -- f---~~~~~~----~~ ~ 4,!~~J~ ~---~ BBB-444 Manila Peninsula Hotel Inc. --~~------~-~ ~ ~ ~ ~~~Z!!-84 ~ --·· ---- ~ ~----- BBB-461 Micro-D International Inc. -- 1-----~-~-~~~~~--- ~~ ~-~~-~----- !~~2§1,1?~ ------- - BBB-467 Misnet Education Inc. ~ ~~l~Q?,!"!

Misnet Education InC:~----- ----- BBB-468 ~ 1!!,435.?~ ~~- BBB-469 Misnet Education Inc. JQ,26~,60 ~ BBB-471 Nexste(> Inc.

!!~OO.QQ BBB-484 Philstar Daily Inc.

~24,2§!_.g ----·· BBB-631 Premium Securi!Y_ & Inv~gig~tion 1---- ~~~~- 1!t!J5.30 ~~ ---------- -------- - BBB-632 Premium Securi!}' & Investigation _ 120.78 -------------------- -- ----- -- ------- --- BBB-634 Premium Security & Investigation ~ ~~~ ~~ ~- Jt!l~~~2_6_ BBB-637 Premium,,Security & Investigation ~ -~~---~~~- ~ ~429.~()_ t-- ~ ---~- - ~- BBB-640 Premium Security & Investigatio~_ 1------ -- _!Jll3~,~1- -~~----------- --·------ BBB-642.1 Professional Skills Enrichment t-----~ ~tQQQ,OO BBB-642.2 Professional Skills Enrichment ~,~QQ.QQ_ ~--~~ ~- -~~~~-~~-~-- +---~~~ BBB-643 Professional Skills Enrichment 540.00 --------- ------~~- BBB-644 Professional Skills Enrichment ------------ ---·--- ------------------ ---------- ~~l~~_Q,Q_Q PSEI Firesafetv System BBB-646 - ~~~~~ 2~~.86 ------ ---------- BBB-647 PSEI Firesafe!}'~ysteiTI_~- ~ ~~~~- ~ _ L~60,QQ BBB-648 PSEI Firesafety System ~~~~ -~ ~- ~~ - _1t11§~J ~~~-- -- ·--- -------------- PSEI Firesafetv System BBB-649 ~ ~tJ1Q,QQ BBB-650 PSEI Firesafety System-~--~ -- --~-~-~-~~- ~~--~~ ~-~ -~-- ~.-?1~~ BBB-651 PSEI Firesafety System -~~-- ~-~~ ---- ~- ~- ~-'64~~!!()__ BBB-659 Realform Furniture Shop ~ ~~~~~-~~~----- !-~--- - ~ _1_1260.00 -- ------------------- BBB-675 Servcom Inc.

~~~ -~--~----~---- ----~---·- ~1t82!.43_ --------- BBB-720 Slate Research Center Inc. ~ ---~400,00 -- -·-· ----~------- -------- BBB-721 Slate Research Center Inc. -~-~--~- ~-~-~~ ----~- f----~ ~ ~~,200.QQ_ ----------- BBB-739 Target Realty Cori>Qration -~~ZtJ6R11 -------------------- -- --------- BBB-753 TNT Exwess Worldwide (Ph_!!&__ -- ~ ~l23~.70 ~--~~ BBB-760 Viventis Search Asia Inc. J'!,020.00 ~ -· ------------·· BBB-761 Viventis Search Asia Inc. 1------~-~- ~~~~~ _ ~~ ?§L4§Q,Q_Q_ ---·----~-- --~~------ ----- BBB-762 Viventis Search Asia Inc. ~~I- ~6,964.00 ~ BBB-763 Viventis Search Asia Inc. ~ 1~1QQQ~QQ, ------- -·· BBB-771.2 Accenture ~~~~-~~-1-~ ~~~ ·~ !t§~§2_~-~§ BBB-771.3 Accenture ---~-- ~J12t53!_,18 ~ ~~ Subtotal ___ ?t!~~tZ!~~~~ ------ ------ ~~- ~ ----·-- - ---- 3rd Quarter - 2010 --~-~~ ~~-~- --~ -- - -~~ .

-~-·-·-- BBB-786 AC Trojan Indu~tri~~~!_nc. f---- ~- ~~ JQ,Z!1,~~ BBB-812 ACCRALAW ----~- -~~~----·---~~--- ~ ~ ~l~71~QQ ---·- ----~ -------·- BBB-816 ACCRALAW !QtZ1112___ -------·---- BBB-832 Asia Select Inc.

!~t!!~2,g~ --·- ------ ---~---- ~---~~- ----- BBB-833 Asia Select Inc.

377.10 ----· ~--.~~~~-~~-~-- ~ ~.~ ~ - -··--------------- ~---·-·- --·---- BBB-834 Asia Select Inc.

9 514.28 page 2 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

-------------~--~---- ---- ----------- -versus- COMMISSIONER OF INTERNAL REVENUE --------------

--------------- -· ADDmONAL DISALLOWED INPUT VAT - ---------

PER THE COURT'S FURTHER VERIFICATION

-·-· -· ---------- ----- ·------- ------- Disallowed Exhibit Su~~lier_ ___ r---_!~~~!\f!L -- ·--~--- -- ---~----------- BBB-835 Asia Select Inc.

--- 10,82~,~·t ------ BBB-836 Asia Select Inc.

!.1,122.61 --- -------- ---- BBB-837 Audioman Enterprises -~ ___ ~J~L!1 ------- BBB-845 Avay_a Philippines --~4Q,38~J~ BBB-875 BDO Private Bank Inc. -- ~!!~~~~~Q_ --- -------- BBB-879 Berkman System Inc.

.... !,OO~QQ_ --1-· --~- -------- BBB-880 Berkman System Inc.

__ LQQ!!,OO _ --1-------------- -----· BBB-887 Bonifacio Bistro Italiano 980.36 - ------- ------ BBB-888 Businessworks Inc.

----- ·----- !Q,~OO.QQ BBB-889 Businessworks Inc.

---- 26,250.QQ_ -~~ BBB-890 Businessworks Inc.

~,n4.o.f!_ -- -----·- BBB-891 Businessworks lf!~'-- ________ __ !~OO~QQ_ ---------·- -~---- BBB-892 Businessworks Inc.

_ _10,~QO.OQ --~------------ -------- BBB-893 Businessworks Inc.

_______ 10,~QQ,QQ --- --·-- BBB-894 Businessworks Inc.

. .... ___ _!Q,~QQ,QQ_ -- ---~ BBB-908 Chloride Secure Power Philippines - ~~~~28,~?- BBB-909 Chloride Secure Power PhilipQines ~'!&!~,86 --- ----- BBB-913 Colliers International Ph!!iQPJ!'!es ---~~80,QQ BBB-1000 DB Wizards Inc.

-_!~!?!!,~?- ------ BBB-1003 Design Muscle Inc.

_______ !~,Q53,~Q BBB-1005 Design Muscle Inc.

600.00 --------------- BBB-1010 DHL Express Phils Corp. ___ ..1t?49,~§ BBB-1011 DHL Express Phils Corp. 523.20 ---- BBB-1012 DHL Express Phils Corp. 33.60 ---- - --------------- BBB-1013 DHL Express Phils Corp,__________ _ .... - -~,Q'!!!,60- ------- BBB-1016 DHL Express Phils Corp. 67.20 - -- --------- BBB-1026 DHL Express Phils Corp. 915.60 ---- -~~-- BBB-1030 DHL Express Phils Corp. - -·- g494~~- BBB-1033 DHL ExQreSs Phils Corp. .. _],'!07.82 ------ ---- BBB-1042 Dual Peak Holdings Corp. __ l92,1QL'!!t ·--- ------------ BBB-1054 Ellenaire Electro Mechanical ---··-~,?98,00_ BBB-1055 Ellena ire' l:iectro Mechanical 9,798.00 BBB-1056 Ellenaire Electro Mechanical ~730.80 ---- ---- BBB-1057 Ellenaire Electro Mechanical ---- -------- __ l9,73Q,~Q BBB-1058 Ellenaire Electro Mechanical 49,443.60 BBB-1101 Famcor Glass Works -- . - _ _bQ!!~,~!L BBB-1115 FTL Hotels Inc.

618.00 --------- BBB-1127 Gendiesel PhilipQines Inc. __ -~l§Z~-57 _ BBB-1128 Gendiesel Philippines Inc.

_ _1&Z~~L

BBB-1130 Global Ci!'l_ Car Lease 12,000.00 -· BBB-1212 HP Philippines ~~~244,1!_ ---- BBB-1218 I Sy_stems I~rators Inc. ------- ~Z,Z~O.OQ_ ----~~---·- --- BBB-1260 John Clements Consultants Inc. ~,!08D --- ---- ·····-----· BBB-1274 M&G Global Ads Inc.

. ... !~,!§?,'!~ . -- BBB-1286 Manila Peninsula Hotel Inc. _lt§OO,QQ BBB-1287 Manila Peninsula Hotel Inc. ___ 2!299.'!!_ BBB-1312 Micro-D International Inc. -~--- 82~5.89 BBB-1321 Oracle PhlliPQines Corp. --- - - _1,286.80 BBB-1399 Premium Security & Investigation - _ _!Q,~73.6Q BBB-1409 Premium Security & Investigation ---~88.??_ BBB-1410 Premium Security & Investigation 10,700.31 ·- BBB-1411.

Premium Security & Investigation 38.31 -- -- -------- BBB-1414 Premium Security & Investigation n 10,691.42 BBB-1420 Professional Skills Enrichment ... !!t'!~Q,QQ_ BBB-1421 Professional Skills Enrichment _____ 13168Q.OO __ BBB-1422 Professional Skills Enrichment ----~,84Q.OO BBB-1423 Professional Skills Enrichment ~~,92Q,QQ ·- --~-t----- BBB-1426 PSEI Firesafe~~~em - .. _§,486.4l - BBB-1427 PSEI Firesafety Sy_stem ~Z,~'!Q,QQ ·- . - BBB-1428 PSEI Firesafety System -~~,2~Q,OO -----·· ---···-- ----· BBB-1429 _PSEI Firesafety System .~l,~§Q,QQ_ - ------ ~-- BBB-1444 Rona Agro Industrial DeveiOQD1~!1t -- _ __!_!~,~!Q.g_ BBB-1445 Rosavilla Marquez Hoffman 315~!6.0Q_ - BBB-1449 Salvador & Associates . _ _!~~!~,QQ_ BBB-1450 Salvador & Associates ___ _§l31_f!,QQ_ BBB-1518 SOP Printing House 1 607.14 page 3 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

________ _ -versus- COMMISSIONER OF INTERNAL REV=EN,-=-U=E=--------------- _________ _ ~-=CT_,__,A~C=A=S=E_:._;N,_,O=S==-. -=8=5=10=,,_,8=5"---'4=6'-'&=-=8=5=-95=----~~~~-~~~~----------- ______ _ ADDffiONAL DISALLOWED INPUT VAT 1-"--==-=-=c.=...=-=-"--=-c:o=.c:=-==-=--:=o=-"--"-===--=.=c.-~~-=-=-cc__ ____________ ------------------- ------- ------ PER THE COURT'S FURTHER VERIEitATION _________________ ____________________ _ 1------------------------------------------------ ------~--------- --- .. ------- ·- 1-,--------------,--------------------------------------------,------ Disallowed 1---+----=E==x=h=ib=i--=t ____ ..l_ _____________________ -=S=u~l!_l=-=ie=-r _________________ -+----=l::n:~ut ¥!T __ ~~-~ -=~-1 -==--==--cc~~==~~~=-:=-=-~~~::,.:~~:.::~=,_ -==--==+ -=~~="-'~-=-~-nn~st=i·;cc~r~-=~-,-i~-c~--:~o-es-~-c-ic-I~=-~-.--~--_-_-_-_--+_,.._-=_--~-=--=-~=-~~~~~~=--~=~-"==--_---=-=---==-=--= __ ----_----~-:~~~-=-::_~· ~~~:]~l~f BBB-1563 Viventis Search Asia Inc. 35L100~QQ t---+----===B~BB=--:-=:15=7=-=1;__ __ +--'-W=-=e~rd=e=l')bergj_nternational CoiP_, __ +------ ___ -----+------------+'----- .203.58 BBB-1573.2 Accenture ··· 531 092.10- 1---J----'=-==--=="-==----'--'-==..:.:::.:_=--___ ----------'- ________ _c_ ___ -=_ --~f----~---=--- Subtotal ~~?~MJ~~.48 _ 1---+-------------,-----------~------- -------------.---- ~~~~----~~-+-------~----------------------------4-----------4---------------- 4th Quarter - 2010 1-~==-::.o.==.:=~-==-=-=---J-----------------------+---- --------+------------+----~- . ·--. ------- ~4----B=-=B~B::_:-1=8:=:3~5 ----+-'-A.:.::C=CRALAW _________ --------------+----------- _ -!--------~~~ ?§Q~QQ_ _ BBB-1847 ACCRALAW 144.00 -------------1------ ~-----+-------------1------ ·-·---------- BBB-1861 Ascott Makati Inc.

__ -~,249.32 _ BBB-1865 Asia Select Inc.

--f------~- ________ !1,~47.59_ ---+----B::::-:B~B:-:-1=-=:8:..:::6=-6 ----+-'-A=s=ia-=oS=e~le=ct=-:=I=nc::.:.... __ -------+-----~-- __ _ ___ ?,~~~.Q!__ t---t----=B=BB=---=-18-::-6:o=7:--__ -r::A=si=a-::S~el,-=-ect=-::I'-'-nc=·--------------l------------ -----~-------+----- ______ .!Z&QQ~ BBB-1868 Asia Select Inc.

__ _____ ~Q!~60 __ BBB-1869 Asia Select Inz------- ___ -___ --_____ ·---=--=---~--===~=-c-----------t-_________ 1,_235.83_ BBB-1870 Asia Select Inc.

___ 2,63~~1Q t---t---=B=BB=--~18=:7::::1'----+'::-A=si=a-::S--'-cel:-=-ect=-::Icn.:.c=.-----~----- __________ 1 ____________ -+----u 2,34?_1_§_ I--+--~B=BB=---=-18=7==2;___+-'::-A=si=-a-=S-=el=ect=-=In:..::c:.:... ------------+'------------+---------+--------_1_243.1_1_ BBB-1873 Asia Select Inc.

22,980.70 BBB-1874 Asia Select Inc.

___ -~,828.00 I--+-----=-B=BB=---=-18=7-=5 ____ +-'--'A=si-=-a-=-S=el-=e=ct;_;;Ic.:.nc=·-----------+-------------------\------- --~877~ t---+--~B=BB=---=-18::..:7==6'----+'::-A=si-=-a-=S-=el=ect=-=I=nc=~·------------- ________ --+-----------+---- _______ 2,005.3Z_ I--+--~B:::-:BB=--7 18::..:7::-=:7,-----+-'cA,=si=a-=S-=;el=ect=-=-=I,n=c"-. ____________ 1 ________ ----+----------+- ___ 6,565.98 BBB-1878 Asia Select Inc.

- ==~ 2,304.06 _ BBB-1879 Asia Select Inc.

___ _ --~~73.22 BBB-1880 Asia Select Inc.

__ --~'~49.4!_ BBB-1881 Asia Select Inc.

2,~63.42 BBB-1882 Asia Select Inc.

_],615.71 BBB-1883 Asia Select Inc.

_11!§9.92 _ BBB-1884 Asia Select Inc.

973.13 BBB-1885 Asia Select Inc.

--~--~----(661-:95 BBB-1890 Avaya Phi!ippines Inc. 67168Q~ BBB-1891 Avaya PhilipP!nes Inc. _133,68~.60 _ BBB-1893 Banderas Holdings Inc. ____ 238t!!~§~QQ BBB-1929 Benchmark Consulting Co.

__ J~80Q~QQ_

BBB-1930 Benchmark Consulting Co. 10,800.00 BBB-1931 Berkman Systems Inc.

~=::=--------~1Q!§~OO_ BBB-1932 Berkman Systems Inc.

----+-----------~-----------+---- _______ 360.00 BBB-1935 Bonifacio Bistro It_a __ lia_n~o ____ -+------ -------+-----------+------ _ _..2t~§Z~86 BBB-1936 ~~!!!essworks If!~'----------------------------+--------- -----r--------=1Q2QQ~QQ BBB-1937 Businessworks Inc:_. -------+--------------+----------+------- _ !QtQ~Q~QQ_

BBB-1938 ·

Businessworks Inc.

-~67Q.OO BBB-1939 Businessworks Inc.

_!!tQ_10.00 BBB-1940 Businessworks Inc.

_______ 1Q260.00_ BBB-1941 Businessworks Inc.

_ _!!t040.QQ BBB-1947 Cedorada Glass & Aluminum ____ !t392.!!§_ BBB-1958 CWC International Corp. 642.86 BBB-1980 DHL Express Phils Corp. ~t1~2.,14 BBB-1982 DHL Express Phils Corp. ----+----------+---------l--------?t560.!'L BBB-1983 DHL Express Phils Corp. __ 3t609~~§.

I---+----::B=:BB~--:-19~8:o=6:-----+--:::D:.:H-:c=L--::E?xp.::r-=-es==s:.:P:c:-h"7ils=-C=o:::r.r:.p.:__ ____ -t-----------t-------------t----- ______ _!L§?_Q.60 BBB-1987 DHL Express Phils Corp_. _ _ _________ 3_3._60_ BBB-1988 DHL _Express P~ils Corp. --1----- ____ 1t396.42_ BBB-1989 DHL Express Phils Corp. ____ !

1!67.00 BBB-1990 DHL Express P~)!s Corp. !tZ_64.52 BBB-1991 DHL Express Phils Corp. ___ __ "LQZ~~2[_ BBB-1992 DHL Express Phils Corp. __ _§t14~~?_ BBB-1993 DHL Express Phils Corp.:_. ---c-----+------------- -----------1------ _____ _!!879.22 BBB-1999 Ellenaire Electro Mechanical ---~,813.6Q_ BBB-2000 Ellenaire Electro Mechanical 47,938.80 BBB-2001 Ellenaire Electro Mechc-=a:.:.n,=ica=l _____ ----------+----------+--------c-'4"7t238.80 _ BBB-2002 Emmantere Corporation __ 20Qt?_~_7.26 l--t--~BB::.:B=----:::.:20=-4,-=5 ____ +-=-Fa=m-'-'c=o:.:...r-::G=Ia=ss=-W o:--=o-'-'rks=----------1------ --------+----- --------+------=1tQ?l.4~ l--t----=-B-=-B,B=--=-20=-4:..=6 ____ ~Fa=m=c=or Glass Works --~------ -----1------------+------- __ 64~J~§_ BBB-2047 Famcor Glass Works 825.00 page 4 of 13 ANNEXA DEUTSCHE KNOWLEDGE SERVICES PTE LTD ___________________ -------- -versus- COMMISSIONER OF INTERNAL REVENUE ------ CTA CASE NOS. 8510l 8546 & 8595 ------------~--~ -- - --~---·-----

ADDITIONAL DISALLOWED INPUT VAT

------- ------· ----- --------

PER THE COURT'S FURTHER VERIFICATION

---------- ------------- ___ , _______ ------------ Disallowed Exhibit ---- ---·--·-- -~!!J!J!Iier _ ___!!!l~~t VAT ____ -- -- --------·- BBB-2064 F!!ji Xerox PhilipQjnes Inc. ----- ___ !~_h303,~!_ BBB-2065 Fuji Xerox PhilipQjnes Inc. __ 151,303.6!_ BBB-2139 IBM Solutions Delive!Y Inc. _ ___1L864.00 --------- ----- BBB-2145 INDRA PhiliP.P!_nes Inc. . _l2~~2§,88 - BBB-2146 INDRA Philipj>ines Inc. _ __!!_4£~2~,64 -------------- r------ BBB-2147 INDRA Philippines Inc. _]§1303.!Q_ --··· BBB-2148 INDRA Philippines Inc. --- ___ _]~£677.82_ -- BBB-2149 Ir-JDRA Philippines Inc. --- ___1_!1892,86 BBB-2154 International Elevator & Equipment -- __ ]l53~_,_7l --- BBB-2155 International Elevator & Eguipment ___ 3,535.Z!_ BBB-2156 International Elevator & Eguipment 840.00 --- --- ·------ BBB-2158.2 John Clements Consultants Inc. 77£678.57 ------ - BBB-2159 John Clements Consultants Inc. --u 4,59!,11_ --- BBB-2160 John Clements Consultants Inc. __ _?_£040.63 BBB-2165 Lantro Phils Inc.

535.71 ------- ---- ---------- BBB-2166 Lantro Phils Inc.

- _____ _11229.1~ BBB-2167 Lantro Phils Inc.

-- _____ ________11£142.29 BBB-2168 Learning & Performance

_ _Z~£262~

BBB-2169 Learning & Performance - ____ ?lt22~~ BBB-2176 L'Opera Inc.

7,032.78 - BBB-2191 Mandarin Oriental Manila ____ 2,880,00 BBB-2192 Mandarin Oriental Manila 20£038.14 BBB-2193 Manila Peninsula Hotel Inc. _ __ll,60Q.QQ_ BBB-2194 Manila Peninsula Hotel Inc. 3,024.00 BBB-2199 Misnet Education Inc. --1------------1---- u _19,500.QQ BBB-2203 Nexstep Inc.

84,000.00 - BBB-2209 PhiliP.P!_ne Electric CorQQ_!'ation _UJ45,490,!~- ----· BBB-2356 Premium Securi!Y & Investigation 3,828.14 r-- ---- ---- BBB-2359 Premium Security & Investigation - 1t282.5!!_ ---- BBB-2360 Premium Security & Investigation 199.27 ----------- ------- ------ BBB-2361 Premium Security & Investigation 36.23 ----- BBB-2362 Premium Security & Investigation 73.16 -------- BBB-2363· Premium Security & Investigation - - _1QJ82,00 BBB-2370 Premium Security & Investigation --- ~828.!_4_ BBB-2376 Pr~'!llum Securi~ Investigation -- ------ - _12,096.00 ------- ------ BBB-2381 Primove Consultancy Services ---- ---- 34,776.QQ_ BBB-2396 Realform Furniture Shop - 11£40Q,QQ_ BBB-2399 Servcom Incorporated _________lr~'!8. 21 BBB-2400 Servcom Incorporated ___ 7,873.2:;!_ BBB-2401 Servcom, Incorporated __ _'!£~25.7_!_ - BBB-2438 Tata Consultancy Services Phil 1---- 416,708.313_ -- BBB-2441 Taurus Electrical Services -- 33tQ!l,§Q - --- BBB-2445 Technosphere Phils Inc. 103,680.00 BBB-2456 Tierra International Construction - :;!L290,~£ --- BBB-2460 Twins Creative Special 269,236.36 BBB-2463 Viventis Search Asia Inc. - _8,820,QQ - -------- BBB-2464 Viventis Search Asia Inc. --- _ ____l_4.r200.00- BBB-2465 Viventis Search Asia Inc. - 29,736:99_ Subtotal 3,666l491.18 ·-- 2) Input VAT on domestic purchases of goods other than capital goods supported by invoices but the VAT was not se~rateiY..l!'Jdicated ---- [_ ____ ;-=---=----:- 2nd Quarter - 2010 - - - - - - ----- BBB-672 RVB Firenze Hot Beverage S}'stem ~61,~ BBB-673 RVB Firenze Hot Beverage System ___ ___ _ __ 5,80Z_,_§§_ Subtotal __ 10,Q~~.29 -- ---------- lrd Quarter - 2010 -------- - ___ , _______ BBB-1322 Papertech Inc.

9,693.75 BBB-1324 Papertech Inc.

____ _],830.3§ BBB-1325 Papertech Inc.

r----------§,222,82.

BBB-1388 Precision Black Toner Inc. 1,864.22.

-- BBB-1389 Precision Black Toner Inc. __ !£500.5'!_ ------- BBB-1390 Precision Black Toner Inc. 1 478.57 page 5 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

------ ·- -·---- ---- -versus- COMMISSIONER OF INTERNAL R~VE~UL ___________ ------··-- -- ----- CTA CASE NOS. 8510, 8546 & 8595 ______ _____ ------- --------~-------------- - - ---- ADDITIONAL DISALLOWED INPUT VAT ---------------------------------- -- .. ------- PER THE COURT'S FURTI-IER VERIFICATIOI'i_ _ _ -------------------------------.------ ----- ---------------- ··------------- ·- ------------ ------- --- ------ ~------ --------]) ------ l--- Disallowed Exhibit -- SUJ!J!Iier ____ _ _ _!_~Q!!!.Y~T ____ ---- -- ------ - - ----~- BBB-1391 Precision Black Toner Inc. ·---- --~------- __________ 1t~6R~_7_ BBB-1392 Precision Black Toner Inc. ·--- --- -- 1---- --- 1,89§:1! BBB-1393 Precision Black Toner Inc. ---- ··- --1------- __ ___1_!74J!__ -- BBB-1394 ~~!on Black Toner Inc. -------------~-- ~84~11_ BBB-1425 PSEI Firesaf~~ystem _______ --- ---- 2,785.7!_ BBB-1446 RVB Firenze Hot Beverage System 1------~--_§,303,~!_ Subt:otal -- -1~87_!~_QZ_ --~----- -------------------------- ------------- --- ---------- ------ 4th Quarter - 2010 ·-- ------------ -- --------------- 1- BBB-1738 HRI Marketing --- 5,014.29 BBB-1739 Icon Interiors Inc.

------- -- --------- ----------- t------- --- !t~~5.7!

BBB-1740 Intense Car Auto Salon Cor~. 910.71 -------- BBB-1756 Papertech Inc.

----- ---- ----- - -- _____ ______][~89,~~ BBB-1757 Papertech Inc, - _____ ______2~7.8§__ ---- BBB-1758 Papertech Inc.

---- 5,657.14 BBB-1764 Precision Black Toner Inc. ----- 1----- --- ------- ---~ r------- ----- -- lt~50.QQ BBB-1765 __ Precision Black Toner Inc. 660.00 --r--------- ------ ~---~ ------- BBB-1766 Precision Black Toner Inc. __ 1,~04.29 ·-· --- --- --·- BBB-1767 Precision Black Toner Inc. --· --·--·-·· -~----~-- .. __ _1,~~~2!_ BBB-1768 Precision Bla~k I_<:>ner Inc. ____ _ __ 10L62§_,~Z._ -- BBB-1769 Precision Black Toner Inc. -- _______ __!,836,_11_ BBB-1770 Precision Black Toner Inc. --- ---------f-------- !.,836.43 BBB-1783.

RVB Firenze_ti_<:>~Beverage System - -~'!06,2~ ---~----- Subtotal 57,793~~- [= __ f----- ]--~----- ·-· ------------- --------·-----~--- 3) Input VAT on domestic purchases of services supported by documents other than official receif?ts - -- ------------ =r=~-- - --------------- 2nd Quarter - 2010 -------------- BBB-485 P_hJ!iQQ!ne Lon_g_Qistance Telephone Cof!1pany 239.40 ----~--------- BBB-486 Phi!iQpi_Q~_Long Distance Telephone Co~p~-- 239.40 ------ ------- BBB-487 PhilipQi_n_e Long Distance Telephone Co~~ 239.40 --------- --·------- -~ BBB-488 Philippine tong Distance Telephone Company ------------- 389.38 ----- BBB-489 Phl!!PQ!!le Lo11_g_Qistance Telephon~ ~Q_f!!pany 239.40 t--t---- ·----- ---------·- ------------- BBB-490 Philippine Lorl9J?istance Telephone Comp~ny 239.40 ---- -------- ------ BBB-491 ~Jiippine Long Distance Telephone Compan_y --------- 160.71 ----- BBB-492 ~ilippine Long_ Distance Telephone Com~!lY 239.40 -- ------------- BBB-493 Philippine Long Distance Telephone Coll}pany 239.40 ·-- ---~ _ _, ______________ BBB-494 Ph!liQ.Pine Long Distance Telephone Company ________ 239.40 -- --------- BBB-495 Philippine Long Distance Telephone Company ____ 239.40 BBB-496 Philippine Long Distance Telephone Co!!l~ny 160.71 -------------------- BBB-497 PhiliJ:ml!1e Long Distance Telephone Cof!1pany 239.40 --------- ----------- BBB-498 Philippine Long Distance Telephone Company 239.40 BBB-499 Philippine Long Distance Telephone Company 239.40 BBB-500 !'hili~ Lor:!fl!?istance Telephone Com~y 239.40 BBB-501 Philippine Long Distance Telephone Company ··-----. ··----- 239.40 BBB-502 PhilipQi!le Long Distaflce Telephone Company ---------~~-- =~ 23~_._40- BBB-503 PhJ!iP.P!fle Long Distance Telephone Co~~y 239.40 - BBB-504 Philippine Long___Qistance Telephone Company ------ 239.40 ----------- BBB-505 Philippine Long Distance Telephone Com~----- 389.38 - ---------- 1--- BBB-506 Philippine Long__l;:?[stance Telephone Comp~n_y ·--------------- _1§_9.3~ BBB-507 PhiliPPine Long DiS!C!I1_ce_Ielep~Q!le CQI!l~I1L ___ 1-----------------· ···----- ______ 12,301~~ BBB-508 Philippine Lon_g Distance Telep_~_<:>ne Company ____ 239.40 - ----- --------- BBB-509 Phil!ppine Long Distance Telephone -~_<:>mpaf1y 239.40 ----------- ----~-~-- BBB-510 PhilipP!11e Long Distance Telephone Co~pa!!Y 239.40 -----· BBB-511 Philippine Long Distance _Telephone Compan_y 239.40 -------------------- BBB-512 Philip_pirle Long Distance Telephone Compan_y 239.40 -------------- BBB-513 P~Qi_ne Long Distance Telephone Com~y 239.40 1----------------- BBB-514 Philippine Long Distance Telephone Company __ 239.40 -------- .

-- ----------- BBB-515 Philippine Long_Qistance Telep~one CQ..I!I~'L ____ 239.40 BBB-516 !------------- ----- PhilippiJ"I~Long Distance Telep!_lone Company 239.40 ----------- BBB-517 Phi!ieP!_ne Lo11_g Distance Telephg_n_e Coi!IRany 239.40 ------ BBB-518 PhiliPP!_~!:Q11__9__ Distance Telephon~_<_::ompany 160.71 ----- -------···------ BBB-519 Philippine Long Distance Telep!_lone Company -------·---- ----- --- ----- 160.71 --------- BBB-520 Philippine Long Distance Telephone Company 239.40 page 6 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

. ------------ -versus- COMMISSIONER OF INTERNAL REVENUE -~---------- CTA CASE NOS. 8510l 8546 & 8595 --~--~- --------·-

ADDITIONAL DISALLOWED INPUT VAT

---------

PER THE COURT'S FURTHER VERIFICATION

---- ------ ---------- - -- --------- ------- ---- -~------ I Disallowed Exhibit Su~~ier In~~ VAT_ ___ ---------- BBB-521 Philippine Long D-istance Telepho!)e Compan'i_ 217.68 ~----------- BBB-522 Philippine Long Distance Telephone Company 239.40 --- ---~------------ ----- BBB-523 PhilipQine Lol}g_ Distance Telephone Compa!_!Y 239.40 - -~----~-- BBB-524 Phil!ppine Long Distance Telephone Compafl~ ---··· 239.40 BBB-525 Philippine Long Distance Telephone Compan}'___ --- 87,375,§2_ BBB-526 Philippine _bong Distance Telephone Com~!!Y__ 239.40 -- - ----~~ BBB-527 Philippine Long Distance Tel~one Compan~ 239.40 -~---- BBB-528 Philippine Long Distance Telephone Company 172.09 - ----- --------- BBB-529 PhiU_p_pLne Long _ _Qistaf!ce Telephone Company -~ ~Z,QQQ,QQ_ BBB-530 Philippine Long Distance Telephone Compan~ - 24,~~1.96 BBB-531 Philippine Long Distance Telephone Company 160.71 ---1------ --- .. ------- BBB-532 Philippine Long Distance Telephone Company 239.40 - ---------- BBB-533.

Philip_p!ne Long Distance Tele_p!!Qne Company ---- 239.40 BBB-534 Philippine Long Distance Telephone Company 160.71 --r-------- ---- ------ --- -----··------ BBB-535 Phil!(>pine Long Distance Telephon_~~ompany 239.40 . -------~-- BBB-536 _Philippine Long Distance Telephone Company 239.40 ---------~- BBB-537 Philippine Long Distance Telephone Company 239.40 ----------~-- BBB-538 Philippine Long Distance Telephone Cof!!_pany_ 239.40 --------- ------------- BBB-539 _Philippine Long Distance T~~phonl:! Company -- 239.40 ----------- - ---------- BBB-540 Philippine Long Di~ance _Iele_phor:!e Company 239.40 ------------- BBB-541 Philippine Long Distance Telephone Company - ---- _f~~,1Q- BBB-542 Phil!_ppine; Long Distance Telepb_Qr:!~ Company 160.71 ---------------- BBB-543 Philippine Long Distance Telephone Company - ______Th_693.33 BBB-544 Philippine Long Distance Telephone Company 239.40 -··----------- BBB-545 Philippine Long Distance Telephone Company 239.40 -··------ BBB-546 Philippine Lol}g_ Distaf!ce T~~hone Company 239.40 -------------- BBB-547 Phil!ppine Long Distance Telep_hone Company 239.40 - -----------.

BBB-548 Philippine Long Distance Telephone Compal'!y ______ 160.71 BBB-549 --------- !-------~-- Ph!lippine Long Distance Telephone Company 239.40 -~ r--pfiJiippine Lon_g_Qistance Telephone Company -~-~--- BBB-550 239.40 --- ·------ BBB-551 Philippine Long Distance Telephone Company 239.40 Philip_p!_ne>\:ong Distance Telephone Compan~ -------- BBB-552 239.40 BBB-553 P~ilippine Long Distance Telephone Company_____ --1------~---~0~71 BBB-554 Philippine Long D!stance Telephone Corr~~n'L_ - -- 160.71 --- -- ------~--- BBB-555 Philippine Long Distance _Ieleph_Q(1e Com~!l'i ______ --· ___ 6,120,QQ BBB-556 Philippine Long Distance Telephone Company 217.68 --~--- BBB-557 Philip_p!_ne Long Distance Telephone Company 239.40 -- ------~~------ BBB-558 ~j1j!!QpLne Lol'!g Distance Telephone Company 239.40 ··---~- BBB-559 Phili_pp!ne Long Distance Telephone Compan~ --------- 239.40 --~-----~- BBB-560 Philippine Long Distance Telephone Compar:!Y__ 239.40 __ , ____ ----~-- BBB-561 Philippine Long Distance Telephone Compan_y____ __ 217.68 -------- ----~ BBB-562 Philippine Long Distance Telephone Company . §~1101~1- BBB-563 Philippine Long Distance Telephone Company 239.40 ---- --- ------- BBB-564 Philippine Long Distance Telephon~ Corn~Y---~~- 239.40 --------- BBB-565 Philippine Long_ Distance Telephone Com_pany_ -t-----· 239.40 ---------- BBB-566 Philippine Long Distance Telephone Company 239.40 -------- BBB-567 Phlli~ Lol}fl_ Distal}ce T~ephol}~_ Corn~n_y__ 239.40 --------------- BBB-568 Philippine Long Distance Telephone Company --~-- 239.40 --------·---- BBB-569 Philippine Lor~g_ Distance Telephone Company 239.40 -----~--- BBB-570 Philippine Long Distance Telephone Company 239.40 --- ------ BBB-571 Phiji_ppine_Long Distance Telephone Company 239.40 - ----------- BBB-572 Philippine Long Distance Telephone Company 239.40 --------- BBB-573 Philip_p!_ne Long Dista!'lce Telephone Company 239.40 -~--- BBB-574 Philippine Long Distance Telephone Company 239.40 -------~-- ------------c--'-'-- BBB-575 Philip_p!!)e Long Distance Telephone Compan'i_ 160.71 - - ---~----- BBB-576 Phil!ppine Long Distance Telephone Company -- 239.40 BBB-577 Philippine Long Distance Telephone Compal}y _____ -~-· ----- 239:40 ---- --------- BBB-578 Philippine Lol}g_ Distance Telephone Company ------ 239.40 ··- ------ BBB-579 Philippine Long Distance Teleptlone COITI@I}Y _____ 160.71 ----------- BBB-580 Philippine Long Distance Telephone Company ·----- 239.40 ·--- BBB-581 Philippine Long Distance Telephone Company 239.40 -- BBB-582 Philippine Long Distance Telephone Company 239.40 ··-r--- ··-- BBB-583 Ph!lippine Long Distance Telephone Company 239.40 - -------~-- BBB-584 Philippine Long Distance Telephone Com~ny -- 239.40 --- BBB-585 _!'hilipp)l}e Long Distance Tele_phone Company r--------- 239.40 -- --------~ BBB-586 Philippine Long Distance Telephone Company 239.40 page 7 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

~ ---· ·------- -versus- COMMISSIONER OF INTERNAL REVENUE ------- -··-----

ADDITIONAL DISALLOWED INPUT VAT

. ··- --------··----

PER THE COURT'S FURTHER VERIFICATION

·- --~--- ---- --· -- I Disallowed Exhibit Su~~lier In~tV~T __ - ~-------- ~ BBB-587 Phili~mine Long Distance Telephone Company 239.40 ~- -~~ ----------- BBB-588 Phii!Qpine Long Distance Telephone Company_ 239.40 ~------ BBB-589 Philippine Long Distance. Telephone Company 239.40 ~----- BBB-590 Philippine Long Distance Telephone Company 239.40 ~~- ~~ ~---- BBB-591 Phill.PQj_ne Long Distance Telephone Company 239.40 ---· ~~---- BBB-592 Philippine Long Dis§nce Te~hone Company 160.71 -- ------· ~ ~---~ BBB-593 Philippine Long Distance Telephone Company 239.40 ~-~-~ Philippine Long Distance Telephone Company BBB-594 239.40 ·---------- BBB-595 PhilipJ!!ne Long Distance Telephone Compa'!Y__ 239.40 ~~-~ ------------ BBB-596 Philippine Long Distance Telephone Cof!!~ 239.40 ---~- r--~~-·-~- ~~--- BBB-597 Ph[!ippine_Long Distance Telephone COil!Q~!!Y______ 160.71 ~-~----~- BBB-598 Philippine Long Distance Telephone Company 160.71 ··-- ~ ~~----- BBB-599 Philippine Long Distance Telephone ComQ_C'!ny 217.68 t------~ - ~ -~ ~ ~----- BBB-600 Philippine Long Distance Telephone Company 239.40 --t- ------- ~---~-~ BBB-601 Philippine Long Distance Telephone Company 239.40 BBB-602 PhiliQpine Long Distance Telephone Company 239.40 ------ ~~~---~- BBB-603 Philippine Long Distance Telephone Company 239.40 ·---- ---------- BBB-604 Phi[ippine Long Distance Teleptlone Company 217.68 ------------ BBB-605 Phili~mine Long Distance Telephone Compar:!L_ ~---J~5,774.J£ BBB-606 Philippine Long Distance Telephone Company 239.40 --------- 1-- BBB-607 Philippine Long Distance Telephone Company 239.40 ~~~- BBB-608 P~lliflfll_ne Long Distance Telephone Company 239.40 ----------- BBB-609 PhiliPfll!le Long Distance Telephone Company 239.40 ~- -- --------~--- BBB-610 Philippine Long Distance Telephone Company 239.40 BBB-611 Philippine Long Distance Telephone Company . ---239~40 --------------- BBB-612 Philippine Long Distance Telephone Company 239.40 BBB-613 Philippine Long Distance Telephone Company 239.40 ----- BBB-614 Phili~mine Long Distance Telephone Company 239.40 ------------ BBB-615 Philippine kong Distance Telephone Company 239.40 -------- -- --------- BBB-616 Phi!!ppine Long Distance Te~one Company 239.40 ~-- .... ----------- BBB-617 Philippine Long Distance Telephone Compa!!Y__ ~ ~ 239.40 ------~------ BBB-618 Phili!mLI'le Lor1g Dist~nce Telephone Company 239.40 Subtotal -~~ ~~3,45~~~!_ I ~-- 3rd Quarter - 2010 J ---- ~----- ---~-- -- ~~----~~~~~ ~--- BBB-1329 Philippine Long Distance Telep_hone Company --~-1,146.5Q_ BBB-1330 Philippine Long Distance Telephone Company 957.60 ~-~~---c- BBB-1331 Philippine Long Distance Telephone Company _ _12,980.00 BBB-1332 Phili.PQ!!!e Long Distance Telephone Company 71,632.86 BBB-1333 Philippine Long Distance Telephone Company ·~ ·-·-- __ ~Z,QOO.OO_ BBB-1334 Philippine Long Distance Telephone Company - ~ ~~Zt469,QL BBB-1335 Philippine Long Distance Telephone Company 321.42 BBB-1336 PhiliQQ!ne Long Distance Telephone Company 239.40 BBB-1337 Philippine Long Distance Telephone Company 239.40 -------- BBB-1338 Philippine Long Distance Telephone Company 321.42 --------------- BBB-1339 Philippine Long Distance Telephone Company 239.40 --·-~-- BBB-1340 Philippine Long Distance Telephone Company 239.40 --·- ----~--- BBB-1341 Philippine Long Distance Telephone Company 239.40 BBB-1342 Philippine Long Distance Telephone Compa!!y____ 239.40 -·-- --~----~ - BBB-1343 Philippine Long Distance Telephone Company 239.40 --··-·--~ BBB-1344 Philippine Long Distance Telephone Company 239.40 BBB-1345 Phili~1Q!}g_Distance Telephone Company -- r--~· ~ ·~~-~~ 239.40 -~ BBB-1346 Philippine Long Distance Telephone Company 73,014.09 ~- -~ BBB-1347 Philippine Long Distance Telephone Company 239.40 --------- BBB-1348 Philip_pine Long Distance Telephone Company 239.40 -·-··--~-~---· BBB-1349 Phil!ppine Long Distance Telephone Company 239.40 ·--·---- BBB-1350 Philippine Long Distance Telephone Company__ 160.71 -- -·------- BBB-1351 Philippine Long Distance Telephone Company 160.95 ~~ ~-~---~ BBB-1352 Philippine Long Distance Telephone Company 160.83 ~~ -----·----- BBB-1353 Philippine Long Distance Telephone Company 239.40 --·---·----·- BBB-1354 Philippine Long Distance Telephone Company 239.40 BBB-1355 Philippine l-ong Distance Telephon~ Compal}y --239.40 ----·-- ·----· BBB-1356 Philippine Long Distance Telephone Company__ 239.40 ~~-- t--~-~-~-----~ BBB-1357 Philippine Long Distance Telephone Company 217.68 ~- ··--· -----~ BBB-1358 Philippine Long Distance Telephone ComQ.C'!_n_y -~ ~ _ 87L~~2.80 BBB-1359 Philippine Long Distance Telephone Company 239.40 page 8 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

··------- ·------ ------- -- -versus- COMMISSIONER OF INTERNAL REVENUE -·-.. -~-- - -------- . --- CTA CASE NOS. 8510l 8546 & 8595 ---- ---------------------

ADDITIONAL DISALLOWED INPUT VAT

-~--~--- ----------

PER THE COURT'S FURTHER VERIFICATION

- ---- ---- ------ --------·- ------- ~ -------- ---------- ----- -- Disallowed Exhibit ~plier Inp~tY~!__ ___ --,------- .. ------------ BBB-1360 Philippine Long Distance Telephone Co~_y______________ 239.40 -----------~----- BBB-1361 Ph_l!!QQLne Lo!'l_g__Qjstance Telephone Compan_y__ 239.40 ---- ------- BBB-1362 Philippine Long Distance Telephone Company ___ ~ ---------~ 239.40 ---- . ------------- BBB-1363 Philippine Long Distance Telephone Company 239.40 ----------- BBB-1364 Philippine Long__Qjstance Telephone Compan__y_ ---~- 239.40 --- ---------- BBB-1365 Philippine Long Djstance Telephone Col!)~ny 239.40 --- ----- ------ BBB-1366 Philippine Long Distance Telephone Compa'!i_ ____ 239.40 ------- ------ BBB-1367 Philippine Long Distance Telephone Company 239.40 BBB-1368 Philippine Long Distance Telephone Company 239.40 ----- BBB-1369 Philippine Long Distance Telephone Company 239.40 ---- --------- BBB-1370 PhiliPPine Long Distance Telephone Com~ 239.40 -------------- BBB-1371 Phil!.lm!!!e Long Distance Telephone Company 239.40 -- ~------ --- - -----~---- BBB-1372 Philippine Long Distance Telephone Com~y 160.71 ---------- BBB-1373 Philippine Long Distance Telephone Company___ __ §§,~23]f!

------ BBB-1374 Philippine Long Distance Telephone Company 239.40 -- -- --- ----------- BBB-1375 Philjppine Long Distance Telephone Company___ 160.71 - ------- -~----- BBB-1376 Philippine Long Distance Telephone Company --~---- _ _______§~1§7.3§__ Philippine long Distance Telephone Company -- BBB-1377 239.40 ---- -~ -~--- ----- ------ BBB-1378 Philippine Long Distance Telephone Company ~--- --~---~~~'~Q__ - -~ BBB-1379 PhiliQpine Long Distance Telephone Company 239.40 ---- ---------- BBB-1380 Philj.PQ]_ne Long Distance Telephone Company 239.40 BBB-1381 Phii!PP_jne Long_Qistance Telephone Com~ ___ _jl_4t2_Z!. 73- BBB-1382 Philj_ppine Long Distance Telephone Col'!l~L___ 160.71 BBB-1383 Philippine Long Distance Telephone Company r---------· __ 64,26!)1 BBB-1384 Phl!!_ppine Long Distance Telephone Com~y 160.71 Subtotal 61~~~~~~~- --------- I I --------------------- 4th Quarter - 2010 ,--------------1------ ------------- BBB-2211 Philippine Long Distance Telephone Company 718.20 -- --------- --- ~-------- BBB-2212 Philippine Long Distance Telephone Company 217.68 --r----- -- ---------~--~- BBB-2213 Philippine Long Distance Telephone Compaf!y_ 239.40 --t-------- -- ----------- BBB-2214 Philippine Long Distance Telephone Company 239.40 --------- ---- --------- BBB-2215 Philippine Long Distance Teleptlone Company 239.40 --- ---·--· -- -· ------- BBB-2216 Philippine Long Distance Telephone Company 239.40 -~---- BBB-2217 Philjpj)ine Long Distance Telephone Company 435.36 ---- ------- BBB-2218 PhlliQ.P)!1e Long Distance Telephone Company 239.40 ------ BBB-2219 Philippine Long Distance Telephone Company 239.40 ---·--- ·-·------- BBB-2220 Phil!~ Long Distance Telephone Company -- 239.40 ----------~-- BBB-2221 Philippine Long Distance Telephone Company ---- !~~2~Q~QQ__ BBB-2222 Philippine Long Distance Telephone Company ____ 215.59 -- ----------- BBB-2223 Philj_ppine Long Distance Telephone Company 478.80 ----------- ----~- BBB-2224 Philippine Long Distance Telephone Company ----- _l9l98Q~QQ__ -- BBB-2225 Philippine Long Distance Telephone Company 151.09 ---·-·-----·------ BBB-2226 Philippine Long Distance Telephone Company -- ------------- ---- - --~?,000.00.

BBB-2227 Philippine Long Distance Telephone Company ------ . ~~,186,~§- BBB-2228 Philippine Long Distance Telephone Company 239.40 -------- -------------- BBB-2229 Philippine Long Distance Telephone Company 239.40 -------------- BBB-2230 Philippine Long Distance Telephone Company 239.40 ------------- BBB-2231 Philippine Long Distance Telephone Company 239.40 -------··--- -------- BBB-2232 Philippine Long Distance Telephone Comp_any 239.40 ---·----· BBB-2233 Philippine Long Distance Telephone Company 239.40 ------------ BBB-2234 Philippine Long Distance Telephone Company 239.40 ------------ BBB-2235 Phi!lp_pjne Long Distance Telephone Co~~ 1-------- ... §,12Q~OO _ BBB-2236 Philippine Long Distance Telephof!e Company 217.68 BBB-2237 Philippine Long Distance Tel~hone Company 239.40 --- BBB-2238 Philippine Long Distance Telephone Company 239.40 -------- BBB-2239 Philippine Long Distance Telephone Com~y -----·- 239.40 BBB-2240 Philippine Long Distance Telephone Com~---_ f------ 239.40 - ---- ------------ BBB-2241 Philippine Long Distance Telephone Compa11_y_ ----- ---- ·--n~AO BBB-2242 Philippine Long Distance Telephone Company 217.68 1--- ---~---- --------- BBB-2243 Philippine Long Distance Telephone_Com[>~--- ---------- _____ ____§)20.00 BBB-2244 Philj.PP!!:!e Long Distance Telephone Compa!!y___ ---·· - fj,gQ.QQ_ BBB-2245 Philippine Long Distance Tele[>hon~ Com~ 239.40 BBB-2246 Philippine Long Distance Telephone Compa!!y___ __ · · n9~4o -··- ---------- BBB-2247 Philippine Long Distance Telephone Company 239.40 -- ---------- BBB-2248 Philippine Long Distance Telephone Company 389.38 page 9 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

- -------~- -versus- COMMISSIONER OF INTERNAL REVENUE ~-~~- .. - --------- CTA CASE NOS. 851~8546 & 8595 ·----- --~-- ·-·------·· --- ---------- .. ---

ADDITIONAL DISALLOWED IN~UT VAT

----------------------- ---- ----

PER THE COURT'S FURTHER VERIFICATION

---------- ---------- ··--· ------------- --------·----~------- ----------· I Disallowed Exhibit - Su~~l~er In~~tYAT_ ___ - --·--· -~~-·-,----- - -·-------- ---------------- BBB-2249 Phi]jppine Long Distance Telephone Co!!1~!!'i 239.40 ------- ----- ---~------- BBB-2250 PhiliQpine Lo!l_g Distance Te~P!:!Q!!~ Comp'!D_y___ __ 239.40 --· -- -----· ------ BBB-2251 PhilipQlne Long Di~!'lce Jelephone Company 239.40 -----~------ BBB-2252 Philippine Long Distance Telephone Cof'!l~!l_Y ___ ~ ------- -·- -- ~4,~§!~§§ -------- BBB-2253 Phj]ippine Long Distance Telephone Company__ __ ~ f------ ___ 27,QOO.QQ BBB-2254 Philippine Long Distance T~~one Compal'!~- -· 348.56 --·-·-----· ----- -------------- BBB-2255 Plill!QP!_ne Long Distance Telephol')e Com~-----r-- 239.40 --- ------------ BBB-2256 Philippine Long Distal')ce Telephone Company -~ 317.08 -··----·-- ·--- --~----- BBB-2257 Philippifle Long Distance Telephone Company -~ 348.56 ~-----~ f------ -----------.

BBB-2258 Philippine J.:ong Distance Telephone Co~---- ~- f--~-- 192.17 ------- ----- BBB-2259 Philippine Long Distance T~I!!Qhone Compal!'f~~-- ~-- 317.08 ---------- BBB-2260 Philippine LOf"!9. Distance Telephone Company 239.40 ·---r------ -------------- BBB-2261 Philippine Long Distance Telephone Comf>~f!'i_______ 137.08 ----- ------- ----------------- 888-2262 Philippine Long Distance Telephone Co'!!~ny _!!3,858._!!~ - BBB-2263 Phili.Pf>!!lE! ,Long Distance Telephone Com~ny '217.68 ·--- ~- ------- -------- BBB-2264 P~H!QQine Long Dista!'lce TeleQhone Comp~y ___ =~=~=~~- --~·~ ~~~~~[ BBB-2265 Philippine Long Distance Telephone Company__ __ ··----- ~- BBB-2266 - Philippine LOI!Q Distance Telephone Company___ __ u_ ··--·----· 217.68 --~~- BBB-2267 Philippine Long_Qistance Telephone Company 160.71 ------- BBB-2268 Phi!iP.Pjne Long Distance Telephone Company 239.40 ------ -------~--·- BBB-2269 Philippine Lon_g Distance Tel~one Company 239.40 ·--r--- ------- --~---- BBB-2270 PhilipP!_ne Long Distance Telephone Company 239.40 -~- ~----- BBB-2271 Philippine Long Distance Telephone Company 317.08 ·- --·--·------- BBB-2272 --~j]!Pf>ine Long D!stance Telef>hone Company --- -----~----- ----·- 63, !1 Z.Q§__ 888-2273 Philippine Long Distance Telep~one Company 239.40 -~-------- --·· --------- ---~--- 888-2274 Philippine Long Distaf1ce Telephof"!e Company 239.40 --~~-------- ----- BBB-2275 Philipf>!ne Long Qistance Telephone Company -- ~- ·---1--------- 239.40 ---~----- BBB-2276 Philippine Long Distance Telephone Company 239.40 ----------- BBB-2277 Philippine Long Distance Telephone Company ··-f----·--· 239.40 ------ BBB-2278 Philippine Long Distance Telef>hone Company 239.40 ---·- --~------- BBB-2279 Philippine Long Distance Telephone Company 239.40 ·-------------------- BBB-2280 Philippine Long Distance Telephone Compan_y~-- 239.40 ·---------- ---------·-- BBB-2281 Philippine Long Di~ance TeleQ!:!one Company 239.40 - ·- ------------- BBB-2282 Philippine Long Distance Telephone Company 239.40 - ---- ---------- BBB-2283 Philippine Long Distance Telephone Company 160.71 -- ---~~--- f--~-.. ------- BBB-2284 Philippine Long Distance _Telephone Company 239.40 1----- ··- ---- ---------- BBB-2285 Philippine Loflg Distance Telephone Company 239.40 -· -------- 888-2286 Philippine Long Distance Telephone Company 239.40 1----- --------· BBB-2287 Philippine Long Distance Tele.P_~one Company__ __ 239.40 t---~------- -···-~-- ----- ·------- BBB-2288 Philippine Long Djstance Telephone Compaf"!y _____ ._ 239.40 r---·-----~- ~--- -- ·------ BBB-2289 Philippine Long Distance Telephone Com~---- ---·----- 239.40 ------- ··-·· -·------ BBB-2290 Philippine Long Distance Telephone Company ~------ _ _139 . .1Q_ BBB-2291 Philippine Long Distance Telephone Company 239.40 - -- -------- --·------- BBB-2292 Philippine Long Distance Telephone Company 23.9.40 --r-------- ------- BBB-2293 Philippine Long Distance Telephone Com~_ 239.40 --------- BBB-2294 Philippine Long Distance Te!~Q!:!one Company ---+-- ---t----- _§1t59!,1~ BBB-2295 Phili~Long Distance Telephone Company. 217.68 --- ----· -·· -- ------~ BBB-2296 Philjppine Long Distance Telephone Company 239.40 ------ - -------------- BBB-2297 Phijippine Long Distance Telephone Company 239.40 - ---------- BBB-2298 Philippine Long Distance Telephone Company _ 239.40 ~------- -·----- BBB-2299· Philippine ]-ong Distance Telephone Com~ny 239.40 ---------- ---~---- ------ ----- BBB-2300 Philip!Jine Long Distance Telephone ComP'!D_y____ ·~----1------·---- __ _n_~4Q_ BBB-2301 Philippine Lon_g_Distance Tele!JbQne Comp~!'l_y_ ___ -·------~~-- 160.71 ~ ~---- ----- -~------- BBB-2302 Philjppine Long Distance Telephone Com~y .

239.40 - ------------ BBB-2303 Philippine Long Distance TeleQ!:!Q!le Company ____ 239.40 ~-------- -·------- BBB-2304 PhilipQl!'le Long Distal'!ce Telephone Com_f)any . __ 239.40 ·- ------------ ~-..

---·--- 888-2305 Philif>pifle Long Distance Te~one Compaf"!y____ !----·~-~-· - ~39.40 ---··- -·-·---------· BBB-2306 Philippine long Distance Telephone Com~I'!L__ 239.40 --····-- --··------- BBB-2307 Philippine Long Distance Telephone Com~ny 239.40 - -·----- ·- -·-·---- 888-2308 Philippine Long Distance Telepbone Company__ 239.40 ---- ---------· BBB-2309 Philippine Long Distance Te~hone Company __ ··--- 239.40 BBB-2310 PhilipQine Long Dista!'lce Telephone Co~---- !----~---~- ~----------54-203~94 -- -~-----------~------ BBB-2311 Philippjne Long Distance Te~hon~ Co~ny __ 239.40 t--- ---. -·---·-------- BBB-2312 Philippine Long Distance Te!~phone Com~!!Y___ __ 239.40 ------------------- BBB-2313 PhiljPQine Long_ Distance Telepho11e Company__ 239.40 ·-- --~~---- ~~------ -·- ------ 888-2314 Philippine Lonq Distance Telephone Company 239.40 page 10 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

------·· --------- ------ - - -·- ---- -versus- COMMISSIONER OF INTERNAL REVENUE -------··-- CTA CASE NOS. 8510.( 8546 & 8595 ------------

ADDITIONAL DISALLOWED INPUT VAT

-- -------------- _____ ._

PER THE COURT'S FURTHER VERIFICATION

- -~----------- ---- .

- ----- ·- -------.

- - ------------------------- Disallowed Exhibit Su~&iller_ _ _!!!~~tY~I. _____ -- --------- BBB-2315 PhilipQi_ne Lo~ Distance Te!~hone Com_Q~my 239.40 ------- ------- BBB-2316 Philippine Long Distance Telephone Company 239.40 -------- BBB-2317 Philipp!ne Lol}g Distar~ce TeleP!:!one Company 239.40 ---- ------ ------------ BBB-2318 Philippine Long Distance Tel~hone Company ----- 239.40 --- ---~-------· ------- BBB-2319 PhilipQine Lol')g Distance Telephone Company -- ------ 160.71 ---------- BBB-2320 Philippine Long Distance Telep_hone Compa!:!Y____ ____ 239.40 -- --------- BBB-2321 Philippine Long Distance Telephone Com~ _ ~1L508.62 -- ---- BBB-2322 Philippine Long Distance Telephone Company __ 27,QOO.QQ ---- BBB-2323 Philippine Long Distance Telephone Company 190.09 ·--------- BBB-2324 Philippine Long Distance Telephone Company ____ p,OOO.OQ_ BBB-2325 Philippine Long Distance Telephone Company___ 24,480.00 - BBB-2326 Philippine Long Distance Telephone Com~y 160.71 ... -------- BBB-2327 Philippine-Long Distance Telephone Company 239.40 -------- BBB-2328 Philippine Long Distance Telephone Company_ 239.40 -r------- .... __________ BBB-2329 Philippine Long Distance Telephone Compar)y_ 239.40 ----------- 1- BBB-2330 PhiliPP!!!e Long Distance Telephone Company 239.40 -------- .. ---------- BBB-2331 Philippine Long Distance Telephone Company 239.40 ~------- -------------------~-- BBB-2332 Philippine Lol}g_ Distance Telephone Company 239.40 ------------· BBB-2333 Phili!)pine Long Distance Telephone Company 239.40 --- ------~-- BBB-2334 Philippine Long Distance Telephone Co~ny_ 239.40 -------- BBB-2335 Philippine Long Distance Telephone Com~y_ _57,582~00 BBB-2336 Philippine Long Distance Telephone Company 239.40 -- BBB-2337 Philippine Long D!stance Telephone Company 239.40 ---- ---------- BBB-2338 Philippine Long Distance Telephone Company 239.40 ------------ BBB-2339 Philippine Long Distance Telephone Company 239.40 ---------- BBB-2340 Philippine Long Distance Telephone Company 239.40 BBB-2341 Philippine Long Distance Telephone Company -----239:40 -·-------- BBB-2342 Philip!Jine Long Distance Telephone Comj)any 239.40 --------- BBB-2343 Philipj)ine Long Distance Telephone Comj)any 160.71 --------- BBB-2344 Philjppine Long Distance Telephone Comj)any 217.68 BBB-2345 Philippine Long Distance Telephone Company ---239~40 ------- BBB-2346 Philippine Long Distance Telephone Company 239.40 -- -------· BBB-2347 Philippine Lol')g Distance Telephone Company 239.40 ·--~~- .

~-- -~--- BBB-2348 Philippine Long Distance Telephone Company 217.68 --------------- ·---------- -------- BBB-2349 Philippine Long Distance Telephone Company 239.40 ·---- ---------~ BBB-2350 Philippine Long Distance Telephone Company ____ 239.40 ----~-- BBB-2351 Phili!Jpine Long_Qistance Telephone Company 239.40 -·------ BBB-2352 Philippine Long Distance Telephone Com_pany 239.40 - .. -·- ·--~---· BBB-2353 Philjppine Long Distal')ce Telep_hone Com~I}Y___ ___ 239.40 ·-- --~--------- BBB-2354 PhJ!lppine Lol')g_Qistan~~_T elephQ_r}~_Col'!!pany 239.40 -- ------------· ------· --·-· -------- __ Subt~~ 638 433.53 ---r f----- _____ [ ____ =-- ---- -----·-·-~ ·-· -··-- --------- -·-- 4) Input VAT indicated on the VAT official receipts supporting domestic purchases of services is lower than the inJ!Ut VAT claim ··------ ---------- ----- ----- ------·-- ---~ .. - 2nd Quarter - 2010 --·--··--- -----.

Per Official Per Claim ReceiJ!!

--------··------- BBB-129 Career Man~ement Consulting 17 160.00 15 132.00 ----~,Q28.QQ_ BBB-130 Career Management Consulting 16 650.00 15 439.09 ___ !,~!Q..2L BBB-132 Career Management Consulting __ __!1_590.00 111983.90

__ JL60§JQ_

BBB-133 Career Mana~ment Co!l~ultin_g __ r------- 17 160.00 15 132.00 _ _1,Q2RQQ_ BBB-144 Colliers International Phili[lpines 101181.26 482.14 -- _21§~~:!~ BBB-209 DHL Ex[lress Phils Corp. 1266.60 37.20 r---------- ____ !!229 ,1Q_ BBB-211 DHL Express Phils CorL_ ____ 6 185.40 67.20

__ 6111§1Q_

BBB-230 DHL ExiJ!'ess Phils Cofp. 1 883.59 351.63 ------ ___ !,531.96- BBB-325 FTL Hotels Inc.

11,807.35 9 218.06- .11~89.~2 BBB-422 Lantro Phils Inc.

_______ 2,393.25 398.88 --- --- __ 11994J?_ ~-- ------=-- BBB-442 Manila Bulletin Publishing Com. 29 209.50 16,065.26 ---- _ __!1_141~1_ Subtotal 127{486.95 84,307.36 _ _1~179,~ -· ~ ----------- --- ---------- -~--- --- ------------ -···----- --- -------·-· ----- ·-· page 11 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

------ -versus- COMMISSIONER OF INTERNAL REVENUE -·---·· . --- CTA CASE NOS. 8510l 8546 & 8595 -- - ---·- -~-- ADDffiONAL DISALLOWED INPUT VAT - - -------- ---

PER THE COURT'S FURTHER VERIFICATION

·------ ----------- -- ---~ ----- Disallowed Exhibit Su~~lier l!!j!Ut V~_!_ __ --- -------- 3rd Quarter- 2010 --------- --· --~--------- Per Official Per Claim Receipt --- --·----~--- BBB-826 Arbetel Construction & Tradi!!g___ 29,854.89 5 473.39 24,381.50 ---- BBB-878 Benster Commercial Apartment 156 402.42 136,644.42 19,758.0Q - BBB-994 Davies Energ'i_ Systems Inc. 21875.08 2,540.04 335.04 -- ------ BBB-998 Davies Ener~ystems Inc. 2 875.08 2 540.04 335.04 ----- BBB-1019 DHL Ex_Qress Phils Cor~. 1,261.00 259.00 1,002.00 BBB-1020 DHL Ex~ress Phils Corp. 814.60 198.25 616.35 BBB-1021 DHL Ex~ress Phils Corp. 974.60 206.46 768.14 ------- BBB-1022 DHL Ex~ress Phils Cor~. 1,621.60 586.00 ______ 1,03~.60 BBB-1027 DHL Express Phils Corp. 1648.60 33.60 ___ ~11 ~15.QQ BBB-1029 DHL Ex~ress Phils Corp. 1,036.60 33.60 1,003.00 BBB-1032 DHL Express Phils Cor~. 6 004.02 5,896.93 107.09 BBB-1034 DHL Express Phils Corp. 2 365.27 2 322.98 42.29 ----~---- BBB-1037 DHL Express Phils Corp. 3,946.60 3,876.20 70.40 -·-··· --------·- BBB-1038 DHL Express Phils Cor~. 2 334.29 2,292.00 42.29 BBB-1093 Facilities Managers Inc. 3 462.87 2,308.40 _!l154.4Z_ BBB-1094 Facilities Managers Inc. ~30.96 5,820.19 2,910.7?

BBB-1095 ·

Facilities Managers Inc. · 148 784.89 99 282.27 _ _19,502.§£_ BBB-1096 Facilities Managers Inc. 97,724.22 65 144.45 _ _l2,579.7Z_ BBB-1097 Facilities Managers Inc. 5 507.94 3 671.68 ____ !,836.2§ BBB-1104 FMR Corporation 1 692.86 1662.63 30.23 --------- BBB-1309 MGE UPS Sy~ems Philip~ines !~ - 137,100.00 134 651.78 f---· ----~,448.22 Subto~L ~---~7,0:!~ 475l444.31 141,~z~o8_ ------- 4th Quarter - 2010 ·- --- -Per Official ------- Per Claim Receipt -- BBB-1933 Bigfish Restaurant Concepts Inc. 1,339.29 1 229.50 109.79 --------- BBB-1934 Bigfish Restaurant Conce~ts Inc. 482.14 442.62 39.52 BBB-1976 DHL Express Phils Corp. 8,848.44 33.60 - _ ___§,814.84_ BBB-1977 DHL Express Phils corp. 884.20 67.20 817.00 ------------ BBB-1978 DHL Express Phils Corp. 1 386.70 709.70 677.00 ----- BBB-1978 DHL Express Phils Corp. 780.60 33.60 747.00 ·- ------ BBB-1984 DHL Ex~ress Phils Coq~. 3,851.03 268.58 3282.45 BBB-2200 Misnet Education Inc. 19 500.00 - 17,195.46 -----~Q_·t~'L BBB-2206 No Ka Oi (Phils) Int'l Inc. 4 239.65 4 163.94 75.71 BBB-2377 Prime MafiPOWer Resources 12,096.00 11 733.12 362.88 Subtotal 53 408.05 35 877.32 17ls3o.z~- ---- r-----~- ---------- 5) Input VAT on domestic purchase of services supported by VAT official receipt dated March 30t 2010, which is outside the period of claim ------ .__ --------- 2nd Quarter - 2010 ··-r------ ·---------;c- BBB-195 Delfin J. Wenceslao Jr. 156,142.Q~ --~ -- Subtot~L _____ 156,142.08_ -- -- ----------·- ------- ---- --- 6) Amount separtely indicated as VAT in the official receipts supporting domestic ~urchases of services actually pertains to expanded withholding tax ---- ---· ·------ ------------- 2nd Quarter - 2010 ------ BBB-426 Leaves & Braf1ches Enter~rises 13,869.64 BBB-427 Leaves & Branches Enter~rises 13,869,§'!_ BBB-428 Leaves & Branches Enterprises . JJ,869.64- BBB-442 Manila Bulletin Publishing Corp. . 29,209.~ BBB-443 Manila Peninsula Hotel Inc. 9,025.20 BBB-458 MGE Systems Phili~pines Inc. -- 33,600.00- BBB-459 MGE Systems Philippines Inc. 33,600.00 BBB-477 People's Inde~endent Media Inc. 19,420.56 - --1---~bto~~ ____ !~~~64.1~- --------- page 12 of 13 ANNEXA

DEUTSCHE KNOWLEDGE SERVICES PTE LTD

-- - -------- -versus- COMMISSIONER OF INTERNAL REVENUE ·------- -- -----

------ -------- ---

ADDITIONAL DISALLOWED INPUT VAT

- - --------

PER THE COURT'S FURTHER VERIFICATION

-- - -- - -·- - ------ --- ------- --- --·-----·- ·-- ---- - ---------------- Disallowed Exhibit ~lier ___ I!!~ut '!~L __ ___ -~ r------- -----~~------ 3rd Quarter - 2010 -- ~~-------------~- --- BBB-839 Autohome Business Solutions Inc. - 1~1~~~Q_ BBB-840 Autohome Business Solutions Inc. ------ ·---" _1tl79.6l_ BBB-841 Autohome Business Solutions Inc. c------------121371 &Z__ BBB-876 Benchmark Consulting Co. ---~---- --~-------- f----~--- --~ZJ1_ BBB-877 Benchmark Consulting Co. --f----~- __ jQ,_@_Q,OO_ BBB-905 Cedorada Glass & Aluminum 11392.86.

BBB-1125 Full Circle Communications Inc. -~1400.00 BBB-1242 International Elevator & Egui~ment ____ 1~14.29 1- BBB-1243 International Elevator & Equipment - _1~~~!1:~~ BBB-1271 Leaves & Branches Enterprises -- ---1----- ___ nJlli~,64 BBB-1272 Leaves & Branches Enterprises 13~69.64 -- BBB-1273 M & G Global Ads Inc. 15t!§_Z.46 BBB-1275 M & G Global Ads Inc. ___ ~Z1990,§Q_ BBB-1424 Professional Skills Enrichment --r---- 19,140,00_ --- --r-------- Su~~ -~---~~PO~~~ 4th Quarter- 2010 ------- --c- BBB-1946 Cedorada Glass & Aluminum -- !~~!!~, 71 BBB-1948 Cedorada Glass & Aluminum Jr§Z!~- BBB-2171 Leaves & Branches Enterprises 131~69.64_ BBB-2172 Leaves & Branches Enterprises - - __ 13,869.64- BBB-2173 Leaves & Branches Enterprises 321.43 -------- BBB-2174 Leaves & Branches Enterprises ··-- __ !lt869.§1__ BBB-2175 Leaves & Branches Enterprises 42.86 ·····-- ---~~-- BBB-2177 M & G Global Ads Inc. 214.29 BBB-2178 M & G Global Ads Inc. --!---- 642.87 --·-----~~- BBB-2179 M & G Global Ads Inc. 214.29 -------- BBB-2180 M & G Global Ads Inc. 752.68 -------------- BBB-2181 Makati Shangri-La Hotel 7193~QQ_ BBB-2182 Makati Shangri-La Hotel --- --- ~~_!~~00 BBB-2184 Makati Shangri-La Hotel _ _121Q,QQ

BBB-2186 ·

Makati Shangri-La Hotel -r------------ ~~OO,QQ_ --- BBB-2188 Makati Shangri-La Hotel ____ __1120.00 BBB-2387 Professional Skills Enrichment __ §1QQQ,00 _ BBB-2388.1 Professional Skills Enrichment --f---------__!~~~§Q,QQ_ BBB-2388.2 Professional Skills Enrichment __ _ll,920.00- BBB-2389 Professional Skills Enrichment --- __ !_!L4§0.00 BBB-2390 Professional Skills Enrichment -- 19114Q,QQ_ BBB-2391 PSEI Firesafety System --- ~~~~60.QQ_ BBB-2392 PSEI Firesafety System - _!1dZ2.00 BBB-2393 PSEI Firesafety System --~~196Q.OO _ BBB-2394 PSEI Firesafe!)l S_y_stem !t560.00_ Subtotal 1--~--- 24~04.4!!_ ----~--~ --1------ - ------------ Total 17,560,443.36 page 13 of 13