Macquarie Offshore Services Pty Ltd-Philippine Branch vs. Commissioner of Internal Revenue

DECISION

RINGPIS-LIBAN, J:

The Case This Petition for Review filed by Petitioner :tv!acquar:ie Offshore Services Pty Ltd.- Philippine Branch against Respondent Commissioner oflnternal Revenue prays that the Court render judgment as follows: 1) Petitioner be granted as a matter of right, the refund/ issuance of a tax credit certificate ("TCC") in the total amount of Php82,974,529.01, representing the excess and unutilized input value-added tax ("VAT") paid for the first to fourth Quarters of Fiscal Year ("FY") 2015; and Respondent be ordered to refund/ issue a TCC in the amount ofPhp82,974,529.01 in favor of Petitioner, or in the alternative//

CfA CASE NO. 9469

2) Petitioner be allowed to present evidence to prove its entitlement to the refund/issuance ofTCC in the amount of Php82,974,529.01, representing the excess and unutilized input VAT paid for the first to fourth Quarters of FY 2015 and, after trial, Respondent be ordered to refund/issue a TCC in favour or Petitioner in the amount of Php82,97 4,529.01.1 The Parties Petitioner Macquarie Offshore Services Pty Ltd. -Philippine Branch is a foreign corporation duly registered with and authorized by the Securities and Exchange Commission ("SEC") to operate as a Regional Operating Headquarter ("ROHQ") under SEC Company Registration No. FS200805155, with principal place of business at the 29'h Floor, Tower I, The Enterprise Center, Ayala Avenue, Makati City. 2 As an ROHQ, Petitioner is engaged in the business of providing qualifying services to its affiliated and related parties in the Asia-Pacific Region and in other foreign markets. 3 It is registered with the Bureau of Internal Revenue ("BIR") as a VAT entity under BIR Certificate of Registration No. OCN 9RC0000330527 with TIN 261-474-856-000. 4 Respondent Commissioner of Internal Revenue is vested with the power to decide tax cases, including claims for refunds and/ or tax credits pursuant to Section 4 of the National Internal Revenue Code of 1997, as amended, and holds office at the 5'h Floor, BIR National Office Building, Agham Road, Dillman, Quezon City5 The Facts On June 30, 2016, Petitioner filed with the BIR an Application for Tax Credits/ Refunds (BIR Form No. 1914), covering the period from April 1, 2014 to March 31, 2015 or the first to fourth quarters of FY 2015, with letter request evenly dated for the issuance of tax credit certificates and/ or tax refund of its unutilized and excess input VAT in the amount ofPhp82,974,529.01 for the said period;,v- 2 3 4 5 6 Summary of the Case, Pre-Trial Order, Docket- Vol. III, p. 1154. Par. 1.1, Stipulation of Facts, Joint Stipulation of Facts and Issues (JSFI), Docket- Vol. II, p. 973; Exhibit "P-1", Docket- Vol. III, p. 1239. Par. 1.5, Stipulation of Facts, JSFI, Docket- Vol. II, p. 973. Par. 1.5, Stipulation of Facts, JSFI, Docket- Vol. II, p. 973; Exhibit "P-2", Docket- Vol. III, p. 1260.

Pars. 1.3 and 1.2, Stipulation of Facts, JSFI, Docket- Vol. II, pp. 973 and 974, respectively. Exhibits "P-13" and "P-13-b", Docket- Vol. III, pp. 1347 to 1357 and 1362, respectively.

7 8 9

CIA CASE NO. 9469

On August 17, 2016, Petitioner received the letter dated August 5, 2013 signed by Atty. Shirley A. Calapatia, Revenue District Officer of the BIR Revenue District Office No. 47, denying Petitioner's administrative claim for refund covering the period from April1, 2014 to March 31, 2015.7 On September 15, 2016, Petitioner filed the instant Petition for Review before this Court. 8 On December 27, 2016, Respondent flied his Answer,9 interposing the following special and affirmative defenses, to wit: "SPECIAL AND AFFIRMATIVE DEFENSES 1.

Respondent reiterates and rep leads the preceding paragraphs of the answer as part of his Special and Affirmative Defenses;

2.

Petitioner's claim for refund is still subject to investigation by the Bureau of Internal Revenue; 3.

Petitioner failed to demonstrate that the tax, which is the subject of this case, was erroneously or illegally collected; 4.

Taxes paid and collected are presumed to be made in accordance with the laws and regulations, hence, not refundable;

5.

It is incumbent upon the Petitioner to show that it has complied with the provision of Section 204(C) in relation to Section 229 of the 1997 Tax Code, as amended; 6.

Petitioner's claim for refund or issuance of tax credit certificate in the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for the Fiscal Year Exhibit "P-15", Docket- Vol. lll, p. 1368. Docket- Vol. I, pp. 10 to 20. Docket- Vol. I, pp. 344 to 346. /'>""" 2015 was not fully substantiated by proper documents, such as sales invoices, official receipts and others. 7.

In an action for tax credit or refund, the burden is upon the taxpayer to prove that he is entided thereto, and failure to discharge the said burden is fatal to the claim (Emmanuel & ZenaidaAguilarv. Commissioner, CA-GRNo. Sp. 16432, March 30, 1990 cited in Aban, Law of Basic Taxation in the Philippines, first Edition, p. 206); 8.

Claims for refund arc construed stricdy against the claimant, the same partake of the nature of exemption from taxation (CommiSJioner of Internal Revenue vs. Ledesma, 31 SClV:l 95) and as such, they are looked upon with disfavour. (!Pestern Minolco Corp. vs. Commissioner of Internal Revenue, 124 SClV:l 121 )."

On February 5, 2017, Respondent transmitted the BIR Records for the instant casew The Pre-Trial Conference was initially set to April 18, 2017, 11 but eventually held on, July 4, 2017_12 Respondents Pre-Trial Brief was filed on April 5, 2017; 13 while Petitioner submitted its Pre-Trial Bn"ef on April10, 2017. 14 The parties flied on July 10, 2017, a Joint Manifestation with Motion, 15 wherein they prayed that said Joint Manifestation be admitted in lieu of presenting the original certificates of accreditation of Mr. Edward Rogue!, the Court- commissioned Independent Certified Public Accountant ("ICPA''),16 before the Clerk of Court for comparison/¥' 10 Respondent's Compliance, Docket- Vol. I, p. 353. 11 Notice of Pre-Trial Conference dated January 16, 2017; Docket- Vol. I, pp. 349 to 150. 12 Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 963 to 964, respectively. 13 Docket -Vol. I, pp. 355 to 357. 14 Docket- Vol. I, pp. 360 to 388. 15 Docket- Vol. II, pp. 965 to 968. 160ath of Commission dated July 4, 2017, Docket- Vol. II, p. 961; Qualifying Sworn Statement of Edward Rogue/ for Commissioning as Independent CPA, Docket - Vol. II, pp. 948 to 952; Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 963 to 964, respectively.

Thereafter, the parties filed their Joint Stipulation of Facts and Issues ("JSFI") on July 13, 2017.17 In the Resolution dated August 1, 2017,18 the Court granted the parties' Joint Manifestation with Motion and admitted certain documents as faithful reproductions of the originals, in lieu of presenting the original certifications before the Clerk of Court. The ICPA Report was submitted on August 14,2017.19 Subsequently, the Pre-Trial Order dated August 22, 2017 was issued by this Court, incorporating said JSFI and deeming the Pre-Trial terminated20 On August 30, 2017, Petitioner filed a Motion to Amend (Re. Pre-Trial Order dated 22 August 2017),21 praying that the Court amend the Pre-Trial Order to show that the presentation of the testimony of the Court-commissioned ICP A is on September 25, 2017, while the presentation of the testimony of Ms. Ailyn Perocho is on October 23, 2017. In the Resolution dated September 5, 2017,22 the Court granted Petitioner's Motion and modified the order of the presentation of its witnesses.

The trial of the case then proceeded. During trial, Petitioner presented its documentary and testimonial evidence. It offered the testimonies ofthe following individuals, namely: (1) Mr. Rogue!, 23 the Court-commissioned ICP A 24 and (2) Ms. Ailyn Perocho, 25 Petitioner's Head of Finance/Y" 17 Docket- Vol. II, pp. 973 to 987. 18 Docket- Vol. II, pp. 990 to 991. 19 Docket- Vol. II, p. 995. 20 Docket- Vol. III, pp. 1154 to 1170. 21 Docket- Vol. III, pp. 1181 to 1183. 22 Docket - Vol. III, pp. 1190 to 1191. 23 Exhibit "P-151", Docket- Vol. III, pp. 1195 to 1200; Minutes of the hearing held on, and Order dated, September 25, 2017, Docket- Vol. III, pp. 1204 and 1205, respectively; Minutes of the hearing held on October 2, 2017, Docket- Vol. III, p. 1206. 240ath of Commission dated July 4, 2017, Docket- Vol. II, p. 961; Qualifying Sworn Statement of Edward Rogue! for Commissioning as Independent CPA, Docket - Vol. II, pp. 948 to 952; Minutes of the hearing held on, and Order dated, July 4, 2017, Docket- Vol. II, pp. 960 and 960 to 964, respectively.

On February 22, 2018 Petitioner filed its l:'ormal Offer of Evidence (FOE).26 On February 27, 2018, Respondent filed his Comment (To Petitioner's Formal Offer of Evidence). 27 Thus, in the Resolution dated March 27, 2018,28 the Court admitted Petitioner's Exhibits, except for the following:

1. Exhibits "P-3", "P-4" and "P-5", for failure to present the originals for comparison; and

2. Exhibits "P-186-374", "P-186-473", "P-186-810", "P-186- 980" "P-186-1302" "P -186-1826" to "P-186-1835" "P-186- , , , 3013" "P-186-3173" to "P-186-3190" "P-186-3526" to "P- , ' 186-3541" "P-186-4108" to "P-186-4109" "P-186-4584" "P- , , , 186-4705" "P-186-4728" to "P-186-4733" "P-186-5249" to , , "P-186-5252" "P-186-5276" "P-186-5405" "P-186-5774" to , , , "P-186-5780" "P-187-62" and "P-187-501" to "P-187-507" , , , for not being found in the records of the case. Consequently, Petitioner filed on April 20, 2018 a Motion for Reconsideration with Motion for Extension, 29 wherein it prayed that the Court (1) reconsider its Resolution dated March 27, 2018 and admit the exhibits attached to the motion into the records of this case; (2) consider Petitioner's FOE corrected insofar as the description of Exhibits "P-13-b", "P-32", "P-148", "P-161", and "P-162" are concerned; and (3) grant Petitioner an additional fifteen (15) days from April 20, 2018, or until May 5, 2018, within which to submit copies of the missing invoices and receipts certified by the ICP A On May 3, 2018, Petitioner also filed a Motion to Admit ICPA Exhibits,30 praying that the Court admit into the records Exhibits "P-186-1302", "P-186- 1826" to "P-186-1835" "P-186-3173" to "P-186-3190" "P-186-3526" to "P- , , 186-3541" "P-186-4584" "P-186-5249" to "P-186-5252" "P-186-5276" "P- ' ' ' ' 186-5405", and "P-187-501" to "P-186-507." Respondent failed to file his comment on Petitioner's Motion to Admit ICPA Exhibits and Motion for Reconsideration with Motion for Extension.31 In the Resolution dated July 2, 2018, 32 the Court granted Petitioner's Motion for Extension of time to submit copies of the missing invoices and receipts certified by the ICP A and Motion to Admit ICP A Exhibits, and admitted the submitted ICPA Exhibits, namely, "P-3", "P-4", "P-5", "P-186-1302", "P-186- 26 Docket- Vol. III, pp. 1216 to 1237. 27 Docket -Vol. IV, p. 1763. 28 Docket -Vol. IV, pp. 1766 to 1768. 29 Docket- Vol. IV, pp. 1769 to 1772. 30 Docket- Vol. IV, pp. 1779 to 1781. /'""

1826" to "P-186-1835" "P-186-3173" to "P-186-3190" "P-186-3526" to "P- , , 186-3541" "P-186-4584" "P-186-5249" to "P-186-5252" "P-186-5276" "P- ' ' ' ' 186-5405", and "P-187-501" to "P-187-507''. Thereafter, Respondent filed on March 8, 2019 an Urgent Manifestation (Ex- Parte Motion to Cancel Presentation of Respondent Witness),33 wherein he alleged that after review of the records, he believes that the same is already sufficient to support Respondent's defences or allegations in this case; thus, it is not necessary to present his witness in this case. In the Order dated March 11, 2019,34 the Court noted and granted Respondent's Urgent Manifestation, cancelled the initial presentation of evidence for Respondent previously scheduled on March 12, 2019, and ordered the parties to submit their respective memorandum within thirty (30) days from notice. Subsequently, Petitioner filed its Memorandum on March 28, 2019;35 while the Memorandum for Respondent was submitted on April 11, 2019. 36 The case was deemed submitted for decision on April16, 2019J7 The Issue The parties submitted the following issuc38 for this Court's resolution, to Wit:

"xxx xxx xxx Whether or not Petitioner is entitled to a refund/ tax credit of excess or unutilized input VAT payments for the Fiscal Year 2015 in the amount of EIGHTY TWO MILlJON NINE HUNDRED

SEVENTY FOUR THOUSAND FIVE HUNDRED TWENTY

NINE PESOS AND ONE CENTAVO (Php82,794,529.01)." Petitioner's arguments: Petitioner argues that it fulftlled all the requirements for a claim for refund or tax credit for its excess or unutilized input VAT; that for FY 2015, it incurred input VAT from its domestic purchases of supplies and services, as well as from its purchase of capital goods; that the ICPA has verified that Petitioner properly accumulated the input tax incurred from the first to fourth quarters of FY 2015, 33 Docket- Vol. IV, pp. 1908 to 1910. 34 Docket- Vol. IV, p. 1911. 35 Docket- Vol. IV, pp. 1912 to 1937. 36 Docket- Vol. IV, pp. 1930 to 1935. 37 Resolution dated April 16, 2019, Docket- Vol. IV, p. 1937. 38 Par. 2, Stipulation of Issues, JSFI, Docket- Vol. II, p. 974. ,r/ and carried over to the succeeding quarters; and that it is en tided to its claim for refund/issuance ofTCC for its excess and unutilized input VAT for the first to fourth quarters of FY 2015. Respondent's counter-arguments: Respondent counter-argues that Petitioner's claim for refund is still subject to investigation by the BIR; that Petitioner failed to demonstrate that the tax which is the subject of this case was erroneously or illegally collected; that Petitioner's claim for refund or issuance of TCC in the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for FY 2015, was not fully substantiated by proper documents, such as sales invoices, official receipts and others; and that Petitioner failed to prove that the amount of Php82,974,529.01, as alleged unutilized input VAT paid on purchases of goods and services attributable to its zero-rated sales for FY 2015, has not been applied against output taxes during and in the succeeding quarters. Discussion/Ruling The Court partially grants the Petition for Review. Section 112 of the NIRC of 1997, as amended by Republic Act ("RA") No. 9337/9 provides:

"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~ 39 AN ACT AMENDING SECTIONS 27, 28, 34, 106, 107, 108, 109, 110, 111, 112, 113, 114, 116, 117, 119, 121, 148, 151, 236, 237 AND 288 OF THE NATIONAL INTERNAL REVENUE CODE OF 1997, AS AMENDED, AND FOR OTHER PURPOSES.

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(B)(6), the input taxes shall be allocated ratably between his zero-rated and nonzero-rated sales. 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."

Based on the foregoing provision, jurisprudence has laid down certain requisites which the taxpayer-applicant must comply with to successfully obtain a credit/ refund of input VAT. Said requisites are classified into certain categories, to wit:

Timeliness of the filing of the administrative and judicial claims:

1. the claim is filed with the BIR within two years after the close of the taxable quarter when the sales were made;40

2. that in case of full or partial denial of the refund claim, or the failure on the part of the Commissioner to act on the said claim within a period of 120 days, the judicial claim has been filed with this Court, within 30 days from receipt of the decision or aft~ 40 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, G.R. No. 155732, April 27, 2007; San Roque Power Corporation vs. Commissioner of Internal Revenue, G.R. No. 180345, November 25, 2009; and AT&T Communications Services Philippines, Inc., G.R. No. 182364, August 3, 2010.

the expiration of the said 120-day period;41 Taxpayer's registration with the BIR:

3. the taxpayer is a VAT-registered person;42 Taxpayer's output VAT:

4. the taxpayer is engaged in zero-rated or effectively zero-rated sales;43

5. for zero-rated sales under Sections 106(A)(2)(1) and (2); 106(B); and lOS(B)(l) and (2), the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with BSP rules and regulations;44 Taxpayer's input VAT being refunded:

6. the input taxes are not transitional input taxes;45

7. the input taxes are due or paid;46

8. the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume;47 and 9.

the input taxes have not been applied against output taxes during and in the succeeding quarters.'8 Petitioner's administrative and judicial claims were timely filed. The first requisite pertains to the filing of the refund claim for tax credit or refund of input VAT before the BIR, within two (2) years from the close of the taxable quarter when the zero-rated or effectively zero-rated sales were made./'>"" 41 Steag State Power, Inc. (Formerly State Power Development Corporation) vs. Commissioner of Internal Revenue, G.R. No. 205282, January 14, 2019; Rohm Apollo Semiconductor Philippines vs. Commissioner of Internal Revenue, G.R. No. 168950, January 14, 2015. 42 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra. 43 !d.

44 !d.

45 !d.

46 !d.

47 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; and San Roque Power Corporation vs. Commissioner of Internal Revenue, supra. 48 Intel Technology Philippines, Inc. vs. Commissioner of Internal Revenue, supra; San Roque Power Corporation vs. Commissioner of Internal Revenue, supra; and AT&T Communications Services Philippines, Inc., supra.

CIA CASE NO. 9469

The present claim covers the four quarters of FY ending March 31, 2015, which closed on June 30, 2014, September 30, 2014, December 31, 2014, and March 31, 2015. Counting two years from the said dates, Petitioner had until June 30, 2016, September 30, 2016, December 31, 2016, and March 31, 2017 within which to file its administrative claim for refund or issuance of tax credit certificate. Thus, Petitioner's administrative claim, was seasonably filed with the Revenue District Office ("RDO") No. 47 on June 30, 2016, as shown below: Fiscal Year Close of the End of 2-year Date of Filing ending of March 31, Taxable Prescriptive Administrative 2015 Quarter Period Claim first Quarter june 30, 2014 june 30, 2016 2nd Quarter September 30, September 30, 2014 2016 3rd Quarter December 31, December 31, June 30, 2016 2014 2016 fourth March 31, 2015 March 31, 2017 Quarter The second requisite is to the effect that the judicial claim must have been filed within thirty (30) days from receipt of Respondent's decision or after the expiration of the 120-day period under Section 112(C) of the NIRC of 1997, as amended. Petitioner received on August 17, 2016, the letter dated August 5, 2013 signed by Atty. Shirley A. Calapatia, Revenue District Officer of the BIR RDO No. 47, denying Petitioner's administrative claim for refund covering the period from April1, 2014 to March 31, 2015. 49 Counting thirty (30) days from August 17, 2016, Petitioner had until September 16,2016 within which to ftle its judicial claim for refund. The instant Petition for Review was ftled on September 15, 201650 Thus, Petitioner's judicial claim was likewise timely made. Such being the case, Petitioner fulfilled the above-stated first and second requisites.

Petitioner is a VAT-registered person./"<"' 49 Exhibit "P-15", Docket- Vol. III, p. 1368. 50 Docket- Vol. I, pp. 10 to 20.

Sales Type Vatable Sales/Receipts- Private Zero-Rated .. 1cs/Receipts _ Jtal Sales/Receipts

Petitioner complied with the third requisite considering that it is a VAT registered taxpayer under BIR Certificate of Registration No. OCN 9RC0000330527 with TIN 261-4 7 4-856-000. 51 Petitioner's zero-rated or effectively zero-rated sales/receipts for FY 2015 only amounts to Php2, 789,452,738.73. The fourth and fifth requisites require that the taxpayer is engaged in zero- rated or effectively zero-rated sales and for zero-rated sales under Section 106(A)(2)(a)(1) and (2), 106(B), and 108(B)(1) and (2) of the Tax Code, the acceptable foreign currency exchange proceeds have been duly accounted for in accordance with the Bangko Sentral ng Pilipinas ("BSP") rules and regulations. In its first to fourth Quarterly VAT Returns for the FY ended March 31, 2015 or for the period covering April 1, 2014 to March 31, 2015, Petitioner reported total sales/receipts of Php4,034,061,996.49 which included zero-rated sales/ receipts amounting to Php4,017 ,033,220.58, detailed as follows: 52 first Quarter 2nd Quarter Jrd Quarter fourth Quarter Total Php7,545,661.00 Php2,277,834.49 Php4,386,782.67 Php2,818,497.75 Php 17,028,775.91 375,871,203.32 1,593,064,534.32 1,255,926,832.16 792,170,650.78 4,017,033,220.58 Php383,416,864.32 Php1,595,342,368.81 Phj>l,260,313,614.83 Php794,989,148.53 Php4,034,061,996.49 Petitioner alleges that as an ROHQ, it is engaged in the business of providing qualifying services to its affiliates and related parties in the Asia-Pacific Region and in other foreign markets. Petitioner posits that such sales of services which are paid for in Australian Dollars ("AUD") inwardly remitted and accounted for in accordance with the rules and regulations of the BSP are entitled to the benefit of VAT zero-rating under Section 108(B)(2) of the Tax Code, which states:

"SEC. 108. Value-added Tax on Sale of Services and Use or Lease of Properties. - x x x/

(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%) rate: XX XX XX

(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);" Based on the foregoing provision, certain essential elements must be present for a sale or supply of services to be subject to the VAT rate of zero percent (0%), under Section 108(B)(2) of the NIRC of 1997, as amended, to wit: 1) The recipient of the services is a foreign corporation, and the said corporation is doing business outstde the Philippines, or is a nonresident person not engaged in business who is outside the Philippines when the services were performed;53 2) The services fall under any of the categories under Section 108(8)(2),54 or simply, the services rendered should be other than ''procesJing, manufacturing or repacking goods",55 3) The service must be performed in the Philippines 56 by a VAT-registered person; and /"~"" 53 Site! Philippines Corporation (Formerly Clientlogic Phils. Inc.) vs. Commissioner of Internal Revenue, G.R. No. 201326, February 8, 2017; Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., G.R. No. 153205, January 22, 2007; Accenture, Inc. vs. Commissioner of Internal Revenue, G.R. No. 190102, July 11,2012. 54 Commissioner of Internal Revenue vs. American Express International, Inc. {Philippine Branch}, supra.

55 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra. 56 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra; Commissioner of Internal Revenue vs. American Express International, Inc. (Philippine Branch}, supra.

4) The payment for such services should be in acceptable foreign currency accounted for in accordance with BSP rules 5 7 Petitioner was able to establish the firs/essential element by presenting the:

(1) Certification of Non-Registration of Company dated September 23, 2016 issued by the Philippine SEC to the effect that the records of the latter do not show the registration of Petitioner's sole client, Macquarie Financial Holdings Limited ("MFHL"), as a corporation or partnership; 58 (2) Certificate of Registration on Change of Name and (3) Certificate of Registration of a Company issued by the Australian Securities and Investments Commission on October 31, 2007 and February 21, 2007, respectively, in favor of the same client59 The first document proves that the said client is not doing business in the Philippines; while the second and third documents show that the same client is registered and doing business outside the Philippines. Taken together, these documents establish that MFHL is a nonresident foreign corporation not doing business in the Philippines. Likewise, Petitioner's compliance with the second and third essential element has been established through the presentation of the Services Agrcemenf0 ("Agreement") executed by Petitioner and MFHL on April1, 2009, and still in effect during FY 2015 61 , wherein Petitioner (referred to in the Agreement as the First Party) undertakes to perform or provide the following services62 to MFHL (referred to in the Agreement as the Second Party) in or from the Philippines:63 (a) Application testing (b) Application monitoring (c) Technology infrastructure report (d) Application development (c) Application support (f) Financial administration (g) Such other services as the Second Party may require from time to time and that the First Party is willing and able to provide. Such other services will exclude: N 57 Commissioner of Internal Revenue vs. Burmeister and Wain Scandinavian Contractor Mindanao, Inc., supra; Commissioner of Internal Revenue vs. American Express International, Inc. (Philippine Branch}, G.R. No. 152609, June 29, 2005.

Page 1S of 116

1. Application operation such as operating a trading/booking system on behalf of a front/back office user;

11. Business operations such as End of Day processing and booking;

111. Client interaction and client management; iv. Static data management such as client records, facilitation limits, etc.;

v. Servicing companies that are not a related body corporate of the First Party; and, Vl. Compliance Verily, the said Agreement clearly shows that the services provided by Petitioner are other than "processing, manufacturing or repacking goods" and that the same are performed in the Philippines. Relative to the fourth essential element, Petitioner presented Certifications of Inward Remittances issued by Hongkong and Shanghai Banking Corporation Limited ("HSBC"), 64 purportedly showing the remittances of MFHL to Petitioner.

However, the foreign currency remittances referred to under Section 108(B)(2) must not only be duly accounted for in accordance with the rules and regulations of the BSP but must also comply with the pertinent invoicing requirements, containing all the required information under Section 113(A) and (B) of the NIRC of 1997, as amended, to wit- "SEC. 113. Invoicing and Accounting Requirements for VAT- registered Persons. - (A) Invoicing Requirements. -A VAT-registered person shall 1ssue:

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and

(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 (fiN);

(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:

(a) The amount of the tax shall be shown as a separate item in the invoice or receipt;

(b) If the sale is exempt from value-added tax, the term 'VAT-exempt sale' shall be written or printed prominently on the invoice or receipt;

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

(d) If the sale involves goods, properties or services some of which are subject to and some of which are VAT zero-rated or VAT-exempt, the invoice or receipt shall clearly indicate the break-down of the sale price between its taxable, exempt and zero-rated components, and the calculation of the value-added tax on each portion of the sale shall be shown on the invoice or receipt: Provided, That the seller may issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale.

(3) The date of transaction, quantity, unit cost and description of the goods or properties or nature of the service; and ( 4) In the case of sales in the amount of One thousand pesos (Phpl,OOO) or more where the sale or transfer is made to a VAT- registered person, the name, business style, if any, address and Taxpayer Identification Number (TIN) of the purchaser, customer or client./!

These provlSlons of the NIRC of 1997, as amended, are further implemented by Section 4.113-1 (A) and (B) of Revenue Regulations ("RR") No. 16-05,65 to wit- "SEC. 4.113-1. Invoicing Requirements. - (A) A VAT-registered person shall issue:-

(1) A VAT invoice for every sale, barter or exchange of goods or properties; and

(2) A VAT official receipt for every lease of goods or properties, and for every sale, barter or exchange of services. Only VAT -registered persons are required to print their TIN followed by the word 'VAT' in their invoice or official receipts. Said documents shall be considered as a 'VAT Invoice' or 'VAT official receipt'. All purchases covered by invoices/receipts other than VAT Invoice/VAT Official Receipt shall not give rise to any input tax.

VAT invoice/ official receipt shall be prepared at least in duplicate, the original to be given to the buyer and the duplicate to be retained by the seller as part of his accounting records. (B) Information contained in VAT invoice or VAT official receipt. -The following information shall be indicated in VAT invoice or VAT official receipt:

(1) A statement that the seller is a VAT -registered person, followed by his TIN;

(2) The total amount which the purchaser pays or is obligated to pay to the seller with the indication that such amount includes the VAT; Provided, That: 65 SUBJECT

(a) The amount of tax shall be shown as a separate item in the invoice or receipt;;¥" Consolidated Value-Added Tax Regulations of 2005.

(b) If the sale is exempt from VAT, the term 'VAT- exempt sale' shall be written or printed prominendy on the invoice or receipt;

(c) If the sale is subject to zero percent (0%) VAT, the term ·zero-rated sale' shall be written or printed prominendy on the invoice or receipt;

(d) If the sale involves goods, properties or services some of which are subject to and some of which are VAT zero-rated or VAT -exempt, the invoice or receipt shall clearly indicate the break-down of the sale price between its taxable, exempt and zero-rated components, and the calculation of the VAT on each portion of the sale shall be shown on the invoice or receipt. The seller has the option to issue separate invoices or receipts for the taxable, exempt, and zero-rated components of the sale.

(3) In the case of sales in the amount of one thousand peso (Php 1 ,000.00) or more where the sale or transfer is made to a VAT- registered person, the name, business style, if any, address and TIN of the purchaser, customer or client, shall be indicated in addition to the information required in (1) and (2) of this Section." In addition to the above requirements, the sales invoices ("Sis") and official receipts ("ORs") must be duly registered with the BIR as prescribed under Section 23 7, in relation to Section 238, of the NIRC of 1997, as amended, to Wlt:

"SEC. 237. Issuance ofRecezpts or Sales or Commercial Invoices.- All persons subject to an internal revenue tax shall, for each sale or transfer of merchandise or for services rendered valued at Twenty- five pesos (P25. 00) or more, issue duly registered receipts or sales or commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, unit cost and description of merchandise or nature of service ..... SEC. 238. Printing ofRecezpts or Sales or Commercial Invoices.- All persons who are engaged in business shall secure from the Bureau of Internal Revenue an authority to print receipts or sales or commercial invoices before a printer can print the sam~ No authority to print receipts or sales or commercial invoices shall be granted unless the receipts or invoices to be printed are serially numbered and shall show, among other things, the name, business style, Taxpayer Identification Number (TIN) and business address of the person or entity to use the same, and such other information that may be required by rules and regulations to be promulgated by the Secretary of Finance, upon recommendation of the Commissioner." Considering that Petitioner's zero-rated sales are in the nature of sales of services under Section 108(B)(2) of the NIRC of 1997, as amended, Petitioner is required to issue BIR-registered VAT ORs for the foreign currency proceeds of each sales transaction. The information contained therein must also be in compliance with the applicable provisions previously cited, such as the imprinted word "zero-rated" and the taxpayer's TIN-VAT number. Petitioner submitted VAT ORs to support its zero-rated sales/ receipts for FY 2015 amounting to 101,572,781.21 Australian Dollars ("AUD"), broken down as follows:

Quarter OR No.

OR Date66 Amount in AUD Exhibit No.

first 001012 23-May-2014 9,417,234.11 "P-34"67 znu 001016 14-Jul-2014 19,078,342.71 "P-45"68 2nd 001017 27-Aug-2014 21,541,151.66 "P-46"69 3•" 001019 31-0ct-2014 10,205,754.87 "P-90"70 3'" 001021 16-Dec-2014 21,018,857.44

"P-91 "71

I fourth 001024 03-Mar-2015 20,311,440.42

"P-105"72 J

Total 101,572,781.21 I The above ORs are found to be compliant with the invoicing requirements prescribed by the NIRC of 1997, as amended, and RR No. 16-05. However, the zero-rated sales reflected in Petitioner's Schedule of Zero- Rated Sales amounted only to AUD99,575,153.55 which is equivalent to /Y 66 Expressed in dd-mmm-yyyy.

Php4,017,033,220.58.’> The difference of AUD1,997,627.66 can be traced to the credit notes issued during the 2°¢ quarter of FY 2015.”

A careful examination of the supporting ORs shows that certain amounts representing debit notes, revaluation and bank charges were deducted from Petitioner’s gross receipts during FY 2015, summarized as follows:

r [— —T — OR Amount Debit Notes Quarter | No. | OR Date” (in AUD) (in AUD) (in AUD 23-May- T | First 001012 2014 9 417,234.11 3,141,723.00 Revaluation Receipts (27 6,170,878.22 14,924,755.36 19,538,144.31 | 1,900,839.15 | 74,652.84 | (11.34) 140,587.98 | (12.17 15,453,615.18 11,593,614.63 | Second | 001016 Ta Jul2014 | 19,078,342.71 | _(4,289,580.86 27-Aug- | | Second | 001017! 2014 21,541,151.66 | _(2,002,996.61) 31-Oct- L | ‘Third | 001019} 2014 | 10,205,754.87 | _(8,379,557.22 | 16-Dec- 001021} 2014 21,018,857.44 5105,818.07 | 03-Mar- Fourth | 001024 | 2015 20,311,440.42 | _(9,117,067.17) | 399,254.18 Total 101,572,781.21 | (32,636,742.93) | 645,877.12 | (68.55) | 69,581,846.85 As may be gleaned from the foregoing, there were debit notes and bank charges amounting to AUD32,636,742.93 and AUD68.55, respectively, which were deducted from gross receipts and revaluations with a net amount of AUD645,877.12, which were added to the gross receipts.

Moreover, the bank charges amounting to AUD68.55 and the net receipts based on the ORs can be traced to the HSBC Certifications, as follows:

a | Amount per Certificate of Inward Net Receipts Remittance Quarter | OR No. | OR Date” (in AUD in AUD) Exhibit No. first 001012 | 23-May-2014 6,170,878.22 6,170,878.22 | “P-124°77 |___ 2nd 001016 | 14-Jul-2014 | 14,924,755.36 | 14,924,755.36 “P-1257°78 73 and 1681, respectively. 74 75 76 77 78 Expressed in dd-mmm-yyyy. Expressed in dd-mmm-yyyy. Docket — Vol. 4, p. 1701. Docket — Vol. 4, p. 1702.

Ce Exhibits “P-33”, “P-44”, “P-89”, and “P-104”, Docket — Vol. 4, pp. 1609, 1620 to 1621, 1666, Exhibits “P-87” and “P-88”, Docket — Vol. 4, pp. 1664 to 1665, respectively.

Ex h.

No.

"P-180- 1"

CfA CASE NO. 9469

2nd 001017 3<d 001019 3<d 001021 fourth 001024 Total 27-Aug~2014 19,538,144.31 19,538,144.31

"P -126"79

31-0ct-2014 1,900,839.15 1,900,839.15 "P-127"80 16-Dec-2014 15,453,615.18 15,453,615.18 "P-128"81 03-Mar-2015 11,593,614.63 11,593,614.63 "P-129"82 L_ ______ _69,581,846.85 L_ 69,581,846.85 On the other hand, out of the AUD32,636,742.93 debit notes deducted from the proceeds, only the amount of AUD1,997,627.66 can be traced to corresponding credit notes issued by Petitioner. 83 The remaining debit notes amounting to AUD30,639,115.54 were purportedly supported by Credit Notes issued by MFHLB4 as proof of offsetting of fees and charges it made against Petitioner's service fees. This offsetting of fees and charges made by MFHL is pursuant to Clause 3.5 Set-off of the Agreement between Petitioner and MFHL where MFHL as the "Service Recipient" authorizes Petitioner as the "Service Provider" to apply any payment or credit balance to which the Service Recipient is entided on any account of the Service Recipient with or from the Service Provider, in satisfaction of any unpaid amount due and payable by the Service Recipient to the Service Provider under the Agreement. 85 However, the Credit Notes 86 have an aggregate amount of AUD30,969,011.80.

This amount is higher than the remaining debit notes amounting to AUD30,639,115.54 by AUD329,896.26, which is unaccounted for by Petitioner.

Comparing the debit notes stated in the ORs for every quarter against the Credit Notes summarized per quarter, significant differences appear, as demonstrated below:

Credit Notes per Covered Gen. Exp.

Date" Period (in AUD) 29-Apr- February 2014 2014 79 Docket- Vol. 4, p. 1703. so Docket- Vol. 4, p. 1704. s1 Docket- Vol. 4, p. 1705. 82 Docket- Vol. 4, p. 1706. Recovery Markup Total (in AUD) (in AUD) (inAUD) 6,759.35 675.94 7,435.29 83 Exhibits "P-87" and "P-88", Docket- Vol. 4, pp. 1664 and 1665, respectively. 84 Exhibits "P-180-1" to "P-180-21". 85 Exhibit "P-130", Docket- Vol. 4, p. 1712. 86 Exhibits "P-180-1" to "P-180-21". B7 Expressed in dd-mmm-yyyy. Quarter (inAUD) 7,845,718.33 /'V "P-180- 2" "P-180- 3" "P-180- 4" "P-180- 5" "P-180- 6" "P-180- 7" "P-180- 8" "P-180- 9" "P-180- 10" ·'-180- 11" "P-180- 12" "P-180- 13" "P-180- 14" "P-180- 15" ··P-180- 16" "P-180- 17" "P-180- 18" "l' -180- 19"

I "P-180-

20" "P-180- 21" CIA CASE NO. 9469 29-Apr- February 2014 2014 29-Apr- February 2014 2014 29-Apr- February 2014 2014 01-May- February 2014 2014 01-May- February 2014 2014 20-Jun- March to 2014 April2014 01-Jul- March to 2014 April2014 01-Jul- March to 2014 April2014 01-Jul- March to 2014 April2014 08-0ct- May to July 2014 2014 1\ugust to 08-0ct- September 2014 2014 August to 08-0ct- September 2014 2014 August to 08-0ct- September 2014 2014 August to 08-0ct- September 2014 2014 August to 08-0ct- September 2014 2014 August to 26-Nov- September 2014 2014 August to 26-Nov- September 2014 2014 October to 04-Feb- November 2015 2014 October to 04-Feb- November 2015 2014 October to 04-Feb- November 2015 2014 Total 46.05 4.60 50.65 5,160.71 516.07 5,676.78 1,973,882.15 197,134.03 2,171,016.18 298,864.46 298,864.46 640,570.15 640,570.15 4,293,127.33 428,977.49 4,722,104.82 153,737.36 153,737.36 605,369.09 605,369.09 34,093.59 34,093.59 793,200.04 6,306,888. 99 629,892.22 6,936,781.21 (2,414.80) . (241.48)_ _L2,656.28l 448,118.00 448,118.00 104,677.72 104,677.72 214,592.29 214,592.29 412,565.03 412,565.03 4,787,053.82 4,787,053.82 I 729,954.86 72,461.92 802,416.78 13,703,548.57 !

I I 137,000.05 137,000.05 I 7,297,415.38 729,270.94 8,026,686.32 462,858.49 462,858.49 8,626,544.86 8,299,500.05 20,610,820.02 2,058,691.73 30,969,011.80 30,969,011.80 /)/"' Quarter ftrst 2nd 3rd fourth Credit Notes per Quarter (znAUD) 7,845,718.33 793,200.04 13,703,548.57 8,626,544.86 30,969,011.80 Debit Notes per OR Difference (znAUD) (inAUD) 3,141,723.00 4,703,995.33 4,294,9 50.0888 (3,501,750.04) 14,085,37 5.29 (381,826.72) 9,117,067.17 ( 490,522.31) 30,639,115.54 329,896.26 Petitioner did not explain nor account for the noted differences. As such, the Court cannot verify if these credit notes issued by MFHL actually pertain to the debit notes deducted from the gross inward remittances for FY 2015. Consequently, the amount of AUD30,639,115.54 cannot be considered as valid zero-rated sales for purposes of VAT refund. Lastly, the net revaluations amounting to AUD645,877.12 were not explained by Petitioner and remained unsupported. As such, the amount of AUD645,877.12 will be disregarded for purposes of computing the validly supported zero-rated sales of Petitioner. In sum, out of the total reported zero-rated sales/ receipts for FY 2015 amounting to Php4,017,033,220.58, only the amount of Php2,789,452,738.73 represents Petitioner's valid zero-rated sales/ receipts that will be considered for the claim for refund, broken down as follows: Total reported zero-rated sales for FY 2015 P~4,017,033,220.58 Less: Disallowances Unsupported debit notes89 OR No. 001012- $3,141,723.00 x P~p39.91 Php125,386,164.93 OR No. 001016- $4,289,580.86 x Php41.48 177,931,814.07 OR No. 001017- $5,368.9590 x Php41.02 220,233.10 OR No. 001019-$8,739,557.22 x Php40.57 339,958,636.42 OR No. 001021 - $5,705,818.07 x Php40.05 228,518,013.70 OR No. 001024- $9,117,067.17 x Php39.00 355,565,619.63 1,227,580,481.85 88 Amount is net of AUD1,997,627.39 credit notes issued by petitioner. (AUD4,289,580.86 + AUD2,002,996.61- AUD1,997,627.39). 89 Exhibits "P-120" to "P-123", Peso exchange rates based on Quarterly Schedule of Inward Remittances, Docket, Vol.- 4, pp. 1697 to 1700, respectively. 90 Debit notes per OR amounting to AUD2,002,996.61 less AUD1,997,627.66 supported with credit notes.

/?"

CIA CASE NO. 9469

I Valid zero-rated sales for FY 2015 I Php2,789,452,738.73) Having found that Petitioner had VAT zero-rated sales/ receipts in the total amount of Php2,789,452,738.73 for the subject period of claim, the Court shall proceed to determine whether Petitioner complied with the following remaining requisites: a.

Sixth requiszfe: the input taxes are not transitional input taxes; b.

Seventh requisite: the input taxes are due or paid; c.

Eighth requisite: the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there are both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be directly and entirely attributed to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume; and d.

Ninth requisite: the input taxes have not been applied against output taxes during and in the succeeding quarters. In its Quarterly VAT Returns for the FY 20159', Petitioner declared a total amount of Php85,017,982.54 input VAT arising from its amortization of input VAT on capital goods exceeding Php 1 Million and current input VAT on domestic purchases of capital goods not exceeding Php 1 Million, domestic purchases and importation of goods other than capital goods, domestic purchases of services and services rendered by non-residents, detailed as follows: First Quarter Second Quarter Third Quarter Fourth Quarter Input VAT amortization: Input tax deferred on capital goods exceeding Php 1 Million from previous Total _g_uarter Php 17,396,702.51 Php15,082, 192.30 Php13,792,290.40 Php11,873,179.87 Php58,144,365. 08 Purchase of capital goods exceedmg Php 1 Million 367,670.51 1,388,290 04 719,876.90 - 2,475,837.45 1 (;tal input tax on pun-hase.r of rapita/ goodJ exaeding Php 1 Million 11,164,37 3.02 16,470,482.34 14,512,167.30 11,873,179.87 60,620,202.53 Less: Input tax on purchases of capital goods exceeding Php 1 Million deferred for the succeeding period 15,082,192.30 13,792,290.40 11,873,179.87 9,432,909.84 50,180,572.41 Total amortization of input VAT on capital goods exceeding Php2,682,180. 72 Php 2,678,191.94 Php2,638,987.43 Php2,440,270.03 Php10,439,630.12 91 Exhibits "P-8", "P-9", "P-10", and "P-11", Docket- Vol. 3, pp. 1338 to 1339, 1340 to 1341, 1342 to 1343, and 1344, respectively. /V" Php1Million Current input VAT:

Purchase of capital goods not exceeding Php1Million Php 8,132.14 Php - Php 112,378.18 Php 105,979.07 Pho 226,489 39 Domestic purchases of goods other than capital goods 436,742.71 957,560.85 866,952.68 433,208.19 2,694,464.43 Importation of goods other than capital goods - 56,311.00 - - 56,311.00 Domestic purchases of services 17,985,76656 20,209,378.46 16,540,443.61 14,209,639.49 68,945,22812 Services rendered by non- residents 990,014.17 543,611.57 660,590.27 461,643.47 2,655,859.48 Total current input VAT Php19,420,655.58 Php21, 766,861.88 Php18,180,364. 74 Php15,210,470.22 Php74,578,352.42 Total input VAT for FY 2015 Php22, 102,836.30 Php24,445,053.82 Php20,819,352.17 Php17,650,740.25 Php85,017 ,982.54 Out of the Php85,017,982.54 reported total input VAT, Petitioner is claiming refund of only the excess input VAT amount of Php82,974,529.01 92 after deducting the output VAT due amounting to Php2,043,453.11 93 The input VAT being claimed does not appear to be transitional input taxes.

The above input taxes do not appear to be transitional input taxes, as understood under Section 111 (A) of the NIRC of 1997, as amended, to wit: "SEC. 111. Transitional/ Presumptive Input Tax Credits. - (A) Transitional Input Tax Credits. - A person who becomes liable to value-added tax or any person who elects to be a VAT- registered person shall, subject to the filing of an inventory according to the rules and regulations prescribed by the Secretary of Finance, upon recommendation of the Commissioner, be allowed input tax on his beginning inventory of goods, materials and supplies equivalent to two percent (2%) of the value of such inventory or the actual value-added tax paid on such goods, materials and supplies, whichever is higher, which shall be creditable against the output tax;v-- 92 Actual computation of excess input VAT is Php82,974,529.43 (Php85,017,982.54 - Php2,043,453.11) resulting in minimal difference of Php0.42 as compared with the amount claimed.

93 Total taxable sales/receipts amounting to Php17,028,775.91 multiplied by 12%.

Parenthetically, the transitional input tax credit operates to benefit newly VAT -registered persons, whether or not they previously paid taxes in the acquisitions of their beginning inventory of goods, materials and supplies. During the period of transition from non-VAT to VAT status, the transitional input tax credit serves to alleviate the impact of the VAT on the taxpayerY4 As there is no showing that the above-stated input VAT is transitional input VAT, Petitioner has complied with the sixth requisite for the grant of an input VAT refund.

The input taxes being claimed are due and paid.

Anent this Jeventh requzstte in claiming VAT refund, it is crucial for Petitioner to provide supporting documents to prove that the input taxes claimed during FY 2015 are actually due or paid in accordance with Section 110(A) of the NIRC of 1997, as amended, which provides that: "SEC. 110. Tax Credits.- (A) Creditable input Tax. -

(1) Any input tax evidenced by a VAT invoice or official receipt issued in accordance with Section 113 hereof on the following transactions shall be creditable against the output tax:

(a) Purchase or importation of goods:

(1) For sale; or (ii) For conversion into or intended to form part of a finished product for sale including packaging materials; or (iii) For use as supplies in the course of business; ojv" 94 Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, G.R. Nos. 158885 and 170680, April 2, 2008.

CfA CASE NO. 9469

(iv) For use as materials supplied in the sale of semce; or

(v) For use in trade or business for which deduction for depreciation or amortization is allowed under this Code.

(b) Purchase of services on which a value-added tax has actually been paid.

(2) The input tax on domestic purchase or importation of goods or properties by a VAT-registered person shall be creditable:

(a) To the purchaser upon consummation of sale and on importation of goods or properties; and

(b) To the importer upon payment of the value-added tax prior to the release of the goods from the custody of the Bureau of Customs.

Provided, That the input tax on goods purchased or imported in a calendar month for use in trade or business for which deduction for depreciation is allowed under this Code, shall be spread evenly over the month of acquisition and the fifty-nine (59) succeeding months if the aggregate acquisition cost for such goods, excluding the VAT component thereof, exceeds One Million pesos (Php 1,000,000): Provided, however, That if the estimated useful life of the capital good is less than five (5) years, as used for depreciation purposes, then the input VAT shall be spread over such a shorter period: Provided, finally, That in the case of purchase of services, lease or use of properties, the input tax shall be creditable to the purchaser, lessee or licensee upon payment of the compensation, rental, royalty or fee." The above provisions arc implemented by Sections 4.110-1 to 4.110-3 of RR No. 16-05, which provide as follows: "SECTION 4.110-1. Credits l:or Input Tax. - 'Input tax' means the VAT due on or paid by a VAT-registered person on importation of goods or local purchases of goods, properties, or services, including lease or use of properties, in the course of his /7'

CfA CASE NO. 9469 trade or business. It shall also include the transitional input tax and the presumptive input tax determined in accordance with Sec. 111 of the Tax Code.

It includes input taxes which can be direcdy attributed to transactions subject to the VAT plus a ratable portion of any input tax which cannot be direcdy attributed to either the taxable or exempt actlVlty.

Any input tax on the following transactions evidenced by a VAT invoice or official receipt issued by a VAT-registered person in accordance with Sees. 113 and 237 of the Tax Code shall be creditable against the output tax:

(a) Purchase or importation of goods

(1) For sale; or

(2) For conversion into or intended to form part of a finished product for sale, including packaging materials; or

(3) For use as supplies in the course of business; or ( 4) For use as raw materials supplied in the sale of semces; or

(5) For use in trade or business for which deduction for depreciation or amortization is allowed under the Tax Code,

(b) Purchase of real properties for which a VAT has actually been paid;

(c) Purchase of services in which a VAT has actually been paid;

(d) Transactions 'deemed sale' under Sec. 106 (B) of the Tax Code~

CT"A CASE NO. 9469 (e) Transitional input tax allowed under Sec. 4.111 (a) of these Regulations;

(f) Presumptive input tax allowed under Sec. 4.111 (b) of these Regulations;

(g) Transitional input tax credits allowed under the transitory and other provisions of these Regulations. SECTION 4.110-2. Persons Who Can Avail of the Input Tax Credit. - The input tax credit on importation of goods or local purchases of goods, properties or services by a VAT -registered person shall be creditable:

(a) To the importer upon payment of VAT prior to the release of goods from customs custody;

(b) To the purchaser of the domestic goods or properties upon consummation of the sale; or

(c) To the purchaser of services or the lessee or licensee upon payment of the compensation, rental, royalty or fee. SECTION 4.110-3. Claim for Input Tax on Depreciable Goods. - Where a VAT -registered person purchases or imports capital goods, which are depreciable assets for income tax purposes, the aggregate acquisition cost of which (exclusive ofV AT) in a calendar month exceeds One Million pesos (Php1,000,000.00), regardless of the acquisition cost of each capital good, shall be claimed as credit against output tax in the following manner:

(a) If the estimated useful life of a capital good is five (5) years or more- The input tax shall be spread evenly over a period of sixty (60) months and the claim for input tax credit will commence in the calendar month when the capital good is acquired. The total input taxes on purchases or importations of this type of capital goods shall be divided by 60 and the quotient will be the amount to be claimed monthly.

(b) If the estimated useful life of a capital good is less than five (5) years - The input tax shall be spread evenly on a monthly / basis by dividing the input tax by the actual number of months comprising the estimated useful life of the capital good. The claim for input tax credit shall commence in the calendar month that the capital goods were acquired. Where the aggregate acquisition cost (exclusive of VAT) of the existing or finished depreciable capital goods purchased or imported during any calendar month does not exceed One Million pesos (Php1,000,000.00), the total input taxes will be allowable as credit against output tax in the month of acquisition; Provided, however, that the total amount of input taxes (input tax on depreciable capital goods plus other allowable input taxes) allowed to be claimed against the output tax in the quarterly VAT Returns shall be subject to the limitation prescribed under Sec. 4.110-7 of these Regulations.

The aggregate acquisition cost of a depreciable asset in any calendar month refers to the total price agreed upon for one or more assets acquired and not on the payments actually made during the calendar month. Thus, an asset acquired in installment for an acquisition cost of more than Php1,000,000.00 will be subject to the amortization of input tax despite the fact that the monthly payments/installments may not exceed Php1,000,000.00. XXX XXX XXX If the depreciable capital good is sold/ transferred within a period of five (5) years or prior to the exhaustion of the amortizable input tax thereon, the entire unamortized input tax on the capital goods sold/transferred can be claimed as input tax credit during the month/ quarter when the sale or transfer was made but subject to the limitation prescribed under Sec. 4.110-7 of these Regulations."

Meanwhile, Section 4.110-8 of RR No. 16-05 provides for the substantiation requirements of input tax credits, as follows: "SECTION 4.110-8. Substantiation of Input Tax Credits.-

(a) Input taxes for the importation of goods or the domestic purchase of goods, properties or services is made in the course of trade or business, whether such input taxes shall be credited against ~ zero-rated sale, non-zero-rated sales, or subjected to the 5% Final Withholding VAT, must be substantiated and supported by the following documents, and must be reported in the information returns required to be submitted to the Bureau:

(1) For the importation of goods- import entry or other equivalent document showing actual payment of VAT on the imported goods.

(2) For the domestic purchase of goods and properties - invoice showing the information required under Sees. 113 and 23 7 of the Tax Code.

(3) For the purchase of real property - public instrument i.e., deed of absolute sale, deed of conditional sale, contract/ agreement to sell, etc., together with VAT invoice issued by the seller.

(4) For the purchase of services - official receipt showing the information required under Sees. 113 and 237 of the Tax Code.

A cash register machine tape issued to a registered buyer shall constitute valid proof of substantiation of tax credit only if it shows the information required under Sees. 113 and 237 of the Tax Code.

(b) Transitional input tax shall be supported by an inventory of goods as shown in a detailed list to be submitted to the BIR.

(c) Input tax on 'deemed sale' transactions shall be substantiated with the invoice required under Sec. 4.113-2 of these Regulations.

(d) Input tax from payments made to non-residents (such as for services, rentals and royalties) shall be supported by a copy of the Monthly Remittance Return of Value Added Tax Withheld (BIR Form 1600) filed by the resident payor in behalf of the non- resident evidencing remittance of VAT due which was withheld by the payorr' !CPA Report Annex Exhibit

(e) Advance VAT on sugar shall be supported by the Payment Order showing payment of the advance VAT." The above provisions expressly state that in order to be entitled to input tax credits, the same must be evidenced by VAT invoices or ORs issued in accordance with Section 113 of the NIRC of 1997, as amended, which was quoted earlier.

Thus, in order to prove entitlement to credits for input taxes due and paid, Petitioner must not only present the supporting documents prescribed under Section 4.110-8 of RR No. 16-05, but more importantly, these documents must comply with the invoicing requirements under Section 113(A) and (B), 237 and 238 of the NIRC, as amended, as implemented by Section 4.113-1 (A) and (B) of RR No. 16-05.

Accordingly, Petitioner submitted VAT invoices and 0Rs95 to support its input taxes from domestic purchases of goods and services, and BIR Forms No. 1600 96 to support the input taxes withheld from services rendered by non- residents. These documents were examined by the Court-commissioned ICPA, Punongbayan & Araullo, as represented by Mr. Edward D. Rogue!, in order to verify Petitioner's compliance with the substantiation and invoicing requirements prescribed by the NIRC of 1997, as amended, and its implementing regulations. The table below shows the results of the ICP A's examination of the supporting documents, which the Court further classified according to the source of input VAT:97 Domestic Purchases of Goods98 Domestic Purchases of Schedule of no cxn:ptton~ not~.:d Ph !'hr 1,644,157.63 I Phr 61,577,463.50 I Ph l'ho2,655,859.50 I l'hr 65.877,480.64 "P-184R" I Schedule of no exceptions noteJ - amount of input\', \'I' 1~ higher per document a~ compared to 3,224.97 680,796.59 95 Exhibits "P-186-1" to "P-186-5773" and "P-187-1" to "P-187-507". 96 Exhibits "P-188-1" to "P-188-12". 97 Exhibit "P-150", ICPA Report, Docket- Vol. 3, p. 1004. 98 Includes purchases of capital goods not exceeding Php1 Million and purchases of goods other than capital goods. The ICPA treated these two sources of input VAT under one category as domestic purchases of goods. 684,021.56 ,.,../ "P-184C:"

"P-184D.1" "P-1841·:"

the amount of input VAT claimed~') Schcduk of no t:xccption::;

notnl - out of tlw LJUartcr claim but within the taxable vcar Schedule of input V.\T where amount of input vsr is lower per document as compared to the amount of input vxr claimcd1°0 48,635.85 Schedule of no exceptions noted - purcha~c of capital goods exceeding one . _(!2_ l'vlillion 7,375,296.98 Subtotal Php7,423,932.83 800,353.46 30,093.21 - - 830,446.67 1,723,007.91 1,771,643.76 - - 7,375,296.98 Php2,447, 736.06 Php63, qR4 49?. 97 Ph - Php2,655,859.50 Phv76,538,889.60 InpiltV4f~!1SeJ!Ptifl{lsFtllftcd:!OJ:.";¥G,;'··- .. · •.' "'~"''ii, '"'~-·- . ;

,yYG'ii'•' . -'"'· - "P-184D.2" "P-185,.\'' "P-185H'' "P-185C" Schcduk of ovcrclaimcd input VAT where the amount of input \'XI' i~ lower per document as compared to the amount of input\' AT claimcJ1112 l'hp 32,099.74 l'hp l'hp 164,064.00 Php Pho Schedule of certain local purchases of goods and services not supported by VXJ' OH.s and 111V01CCS, re_:pcctivdv - 358,950.60 849,210.60 56,311.00 Schedule of certain invoices and ( )Rs not HIR approved (No .-\uthoriry to Print or ".ITI'") - 774.11 - Schedule of certain invoices and ORs without original copies 80,449.25 178,903.60 99 Amounts indicated represent claimed input VAT. 100 Amounts indicated represent input VAT actually shown per supporting documents. 101 Id. at p. 1005.

Php 102 Amounts indicated represent the differences between the input VAT per claim and the input VAT per supporting documents. 196,163.74 1,264,472.20 774.11 259,352.85 r/ "P-185D" "P-185E" "P-1851'" "P-185C" "P-18511-1" "P-18511-2"

I "1'-18511-3"

I

"I' 18511-4"

"i'-18\j"

Schedule of Certain !OVOlCCS and()!{.:.; not named aft~:r the Cnmpanv Schedule of certain invoices and C)Rs without the TIN of the C:ot~atlY Schedule of certain mvoiccs and ( )Rs dated outside the year and period of claim or did not indicatr.:

any date at all - Schedule of certain mvoiccs and ( m..s not separately indicating the V.\T Schedule of n:rtain invoices and ( )Rs with alteration on the date and not countcrsigm:d by authorized repn:sc·nta ti vc of the SUJplicr Schedule of certain mvmccs and ORs with alteration on the amount of \'.\T and not nJUntcrsihrncd by authorit:cd rcpr<:scntativc of the ~upplier Schedule of certain invoice~ and OR~ with alteration on tht: total amount paid or payable and not nmntcrsih'11ed by authorized repre~entative of th~.: :-;urplier - Schedule of certain invoice~ and ()R~ with altnation on the Company's TIN and not countcr~igncd by authorized rq1re~entattve of the supplier - No ~upporting d(ICUment~ 2,983,597.55 Subtotal Php3,015,697.29 .

86,397.05 86,397.05 - 8,640.00 8,640.00 65,357.93 139,441.70 - 204,799.63 267.86 267.86 17,743.83 - 17,743.83 2,590.78 373,829.53 - 376.420.31 107.14 45,706.34 45,813.48 27,695.71 157,099.12 184,794.83 _(88,801.89)_ 2,938,656.99 - (0.02) 5,833,452.63 Php 446,349.52 Php 4, 960, 734. 73 Php56,311.00 Php_ (0.02) Php_ 8,479,092.52 /

1 TOTAL Ph 10,439,630.12 The Court concurs with the foregoing exceptions noted by the ICP A. The input V/\T claimed in the amount ofPhp8,479,092.52 shall be disallowed for not being properly supported by VAT invoices or ORs as prescribed under Sections 110(A), 113(A) and (B), 237 and 268 of the NIRC of 1997, as amended, further implemented by Sections 4.110-1 to 4.110-3, 4.110-8, and 4.113-1 (A) and (B) of RR No. 16-05.

In addition, input VAT amounting to Php1,786,367.15, detailed below, must also be disallowed for Petitioner's failure to meet the substantiation and invoicing requirements laid down under the aforementioned VAT law and regulations:

!CPA Report Annex Amount of SI/OR Reference Input VAT for Exhibit.

Exhibit.

SI/OR the Period No.

No.

Supplier SI/OR No.

Date104 (In Php) Aln<!.rtfz~()J{o~Ini>ilt J.T.AT't'rom o~Stii:'filliiilia!l'~!i''afieal51ia:L~s·E~·- · ~iMi:Ui~;:cv ···.·· Purchases suDported with VAT invoice but without ATP "P-184-

CANON MARKETING

"P-187-15" E"

(PHILIPPINES) INC

661684A 13-0ct-2011 1,339.29 Purchases supported with VAT invoice but Petitioner's TIN is not indicated "P-184- "P-187-379" l\" OFFISYNERGY, INC.

3991/3889 25-Jan-2012 10,680.00 Disallowed Amortization of Input VAT from Domestic Purchases of Capital Goods Exceeding Phpl Million 12,019.29 Dill®sii~']>tit.:liase,o~'!>f'GoodS'· ' • . "" • ~ -c::~·· .

Purchases surported with VAT invoice but is dated outside the period of claim "P-184- 11-Dec- "P-186-451" /\."

ZEN ASIA INC

29484 2013 15,642.87 Purchases suoported with VAT invoice but without supplier's and Petitioner's details "P-186- "P-184- Wr\LTERMART SUPERlv!ARKET 01-Aug- 2507" _A" INC 192347 2014 7,059.75 Purchases suoported with VAT invoice but the amount of VAT is not separately indicated "P-186- "P-184- WALTERMARTSUPERMARKET 192599/ 11-Aug- 2513" A" INC 192600 2014 8,991.24 Purchases suoported with VAT invoice but is unreadable "P-186- "P-184- 1892" A"

SAN MIGUEL BREWERY INC

506082396 10-Jul-2014 790.72 "P-186- "P-184- 07-Aug- 1896" i\" SAN MIGUEL BRE\VERY INC. 506139095 2014 1,172.57 "P-186- "P-184- 13-Aug- 2502" A"

SAN MIGUEL BRE\XIERY INC

506151401 2014 178.93 ~ 103 Minimal difference of Php0.42 per Quarterly VAT Returns amounting to Php85,017,982.54. 104 Expressed in dd-mmm-yyyy.

611.78 790.71 135.00 | 10-Oct-2014 582.22 1,308.21 p-186- | **P-184- 13-Aug- 2503” | A” SAN MIGUEL BREWERY INC. 506151392 2014 eres *P_184- 2505” A” SAN MIGUEL BREWERY INC. 506216839 | 11-Sep-2014 *P.186- P.184- 3624” _| A” SAN MIGUEL BREWERY INC. 506284451 | 10-Oct-2014 | I page| Pee T | 3625" | A” SAN MIGUEL BREWERY INC. —pfaest - 2 Tp 186- “p84 | | |__3626" | A” SAN MIGUEL BREWERY INC. | sogzorser 16-Oct-2014 | 909.20 | **P-186- **p-184- T Tt 27-Nov- 4075” | SAN MIGUEL BREWERY INC. 506399811 2014 | “P_186- “P7184. [— | 15-Jan-2015 L 307.29 Disallowed In put VAT from Domestic Purchases of Goods Domestic Purchases of Services orted with VAT OR but without Petitioner’ 's TIN Purchases “eR |__5430” A”__| SAN MIGUEL BREWERY INC. _| 506521604 “PAB | P14 5431” A”__| SAN MIGUEL BREWERY ING. _|_506507981_| 09-Jan-2015 636.43 “p.186- | P-184- 5432” A”__| SAN MIGUEL BREWERY ING __| 506521444 an-2015 192.00 “p86 | “P-184 | PHILIPPINE VENDING 31-May- 1367” c"__| CORPORATION —| 22s _| 2014 L 76,923.00 “p-186- | “P-184- | SQUARE DEAL OFFICE | 372 | oe RESOURCES INC 1 9917 | 19-Jun-2014 | 898.39 | “p.1a6- | P-184 | WALTERMART SUPERMARKET | 189883/189 | 17-May- |__1383" cP | INC gs4/1998e5 | 2014 | _ 7,019.19 “p16 | “P-184 | a + 3069” C”__| SAN MIGUEL BREWERY INC. __|_506265042_| 30-Sep-2014 178.93 Subtotal 92,634.57 124,328.43 Purchases su “*P-186-309” “*P-186- “*P-184- *P.184- A”

D_184- |

|_“P-186-339” A” RICOH PHILIPPINES, INC. 131263 _| 25-Apr-2014 489.04 | “*"D.184- “*D_186-340” A” RICOH PHILIPPINES, INC. i 131268 | 25-Apr-2014 1,214.90 p1g4- | ALT MAKATI HOTEL 21-May- “"D.186-457” A” | PROPERTY, INC | 4158A | 2014 13,566.92 "P.186- “P.184- | L 1267” A” PROJECT MANAGEMENT 1275 | 04-Jun-2014 17,664.00 "D.186- "P184- lRec INFORMATION 1280” |__ A” TECHNOLOGY (PHILIPPINES) _ 6061 11-Jun-2014 | 36,792.00 | “"—P.186- P.184- 28-Aug- 2340” |__ A” _| PUNONGBAYAN & ARAULLO 143278 2014 1 2,727.27 |

| ‘'P-186- “P-184- | ALI MAKATI HOTEL

2536” an A” PROPERTY, INC 005781A | 24-Sep-2014 | 1,008.00 | | p.186- “p.1g4- | ALI MAKATI HOTEL 2537” A” PROPERTY, INC 005782A | 24-Sep-2014 1,188.00 in Subtotal L_74,650.13 orted with VAT OR but with wrong Petitioner's TIN

PUNONGBAYAN & ARAULLO

140241 143277

2341” | A” PUNONGBAYAN & ARAULLO

Subtotal soa | sonal 10,800.00 13,900.44 Purchases supported with VAT OR but without Petitioner's address XL I

CIA CASE NO. 9469

I '"P-184- I

"'P-186-232" A"

1-ZAPP CEBU CORPORATION

I 000379 J 24-AJ>t-20141 45,021.57 Purchases suoported with VAT OR but Petitioner's TIN is altered without authorized countersignature "'P-184- 28-May- ""P-186-505" A" F&H HARD EARNED CORP. 6728 2014 11,839.28 ""P-186- "'P-184- 2912" A"

PUNONGBAYAN & ARAULLO

143817 26-Sep-2014 11,049.81 Subtotal 22,889.09 Purchases supported with VAT OR but the purchase price is altered without authorized countersil{nature "'P-184- 14-May- ""P-186-514" A" GLOBE TELECOM, INC.

2786533 2014 273.58 "'P-184- 14-May- "'P-186-575" A" GLOBE TELECOM, INC.

2786536 2014 107.20 "'P-184- 14-May- "'P-186-581" A" GLOBE TELECOM, INC.

2786538 2014 267.75 "'P-184- 14-May- "'P-186-591" A" GLOBE TELECOM, INC.

2786541 2014 1,150.97 "'P-184- 14-May- "'P-186-592" A" GLOBE TELECOM, INC.

2786542 2014 274.18 '"P-184- 14-May- "'P-186-593" A" GLOBE TELECOM, INC.

2786543 2014 385.95 '"P-184- 14-May- "'P-186-594" }\" GLOBE TELECOM, INC.

2786544 2014 267.75 ""P-184- 14-May- "'P-186-595" A" GLOBE TELECOM, INC.

2786545 2014 288.71 "'P-184- 14-May- ""P-186-596" A" GLOBE TELECOM, INC.

2786546 2014 267.75 Subtotal 3,283.84 Purchases supported with VAT OR but marked as Supplementary Receipt "P-184- UP-186-11" A"

BEAUTOP INCORPORATED

1013 11-Apr-2014 17,302.50 Purchases supported with VAT OR but is dated outside the p(!riod of claim "'P-186- '"P-184- 28-Nov- 3650" A" 1 ENTERTAINMENT INC.

1103 2010 10,588.23 Purchases supported with VAT OR but the amount of VAT is not separately indicated "'P-184- 16-May- ""P-186-452" A" AC11VEONE HEALTH, INC. 9794 2014 1,166.82 "'P-184- 29-May- "'P-186-715" A" GLOBE TELECOM, INC.

2787523 2014 267.75 ""P-186- "P-184- 1037"" .. /\" GLOBE TELECOM, INC.

2796090 11-]un-2014 267.86 '"P-186- "P-184- 1095" A" GLOBE TELECOM, INC.

2792796 18:Jun-2014 235.71 ""P-186- ""P-184- 1104" A."

GLOBE TELECOM, INC.

2794457 18-]un-2014 183.53 "'P-186- "'P-184- 2539" j_\" ASIA PEOPLEWORKS INC. 4763 26-Sep-2014 1,266.70 "P-186- ""P-184- 2564" A" City Delivery Food Solution Inc 31986 17-Sep-2014 246.43 Subtotal 3,634.80 Purchases supported with VAT OR but supplier's details are unreadable '"P-186- "P-184- I

I A394358 I

28-Nov- I 3961" A" PHILIPPINE HOTELIER'S INC. 2014 58,631.92 ' /1

"P_186- “"D_184-

|__ 3962” L A”

LL.

PHILIPPINE HOTELIER'S INC.

Subtotal A394359 Purchases without supporting VAT OR **P-184- —— 4584” | a Supporting OR not found

**P-186- **P_184-

*“*P-186-787” A” I-ZAPP CEBU CORPORATION

**P-186- “*P-184- TT

3414” A” | LZAPP CEBU CORPORATION

““P-186- “*P-184-

5362” A” | 1-ZAPP CEBU CORPORATION

Subtotal in the records 000388 000624 000657 58,631.92 117,263.84 | 31-Oct-2014 06-Feb-2015 42,497.71 49,381.46 48,899.41 140,778.58 LINC.

INNOVE COMMUNICATIONS

; ABS 17-Dec- 0653070 2014 5,160.00 Purchases supported with VAT OR but Petitioner's details are unreadable ——__ *“*P-184- “*p-184- **P-186-38” A” GLOBE TELECOM, INC, 2590701 14-Apr-2014 154.90 “*P-184- L **P-186-39” A” GLOBE TELECOM, INC. 2589380 14-A e20te t 690.99 | “?P-184- “*P-186-40” ie A” GLOBE TELECOM, INC. 2589381 14-Apr-2014 | 1,226.53 |

**P-184- |

{~ P-186-41” A” GLOBE TELECOM, INC. 2589382 14-Apr-2014 | 502.81

**P-184- 4

|_“'P-186-42" | | A” + GLOBE TELECOM, INC. _| 2589383 14-Apr-2014 510.42 16-Apr-2014 136.77 17143 | 326.68 | 14-Apr-2014

| “*P-184-

“*P-186-52” | GLOBE TELECOM, INC.

“*D_186-44” A” GLOBE TELECOM, INC. a 2586732

**P-184- +

*D.186-45” A” | GLOBE TELECOM, INC. 2586717 "D184 | P-186-48” A”___ | GLOBE TELECOM, INC. 2586718 D184- "*D_186-49” A”__| GLOBE TELECOM, INC. | 2586975

| “P184-

| P-186-50” A” GLOBE TELECOM, INC. | 2590704 “P184-

“P_186-51” A” 2586962

2586963 14-Apr-2014 14-Apr-2014 **P-184- A” ‘*P-186-53” A” | GLOBE TELECOM, INC.

D184 _| 2589718 LeLoet TELECOM, INC.

2589711 2586964 | ‘*P-186-54” A”__| GLOBE TELECOM, INC. “P-184- “P186-55” A” | GLOBE TELECOM, INC. 1 "p18 “*P-186-56” A”__ | GLOBE TELECOM, INC. P184- *P-186-57” A” __| GLOBE TELECOM, INC. P184- |_“*P-186-58” A"___| GLOBE TELECOM, ING “P184- | ‘*P-186-59" | A” __ | GLOBE TELECOM, INC.

2586966 Lt 23-Apr-2014 23-Apr-2014 14-Apr-2014 2589719 23-Apr-2014 2586976 14-Apr-2014 2586965 14-Apr-2014 14-Apr-2014 165.59 731.41 | 123.11 | 353.01 1,027.06 270.94 |

CfA CASE NO. 9469

"P-184- "P-186-60" A" GLOBE TELECOM, INC.

"P-184- "P-186-61" A" GLOBE TELECOM, INC.

"P-184- "P-186-62" A" GLOBE TELECOM, INC.

"P-184- "P-186-63" A" GLOBE TELECOM, INC.

"P-184- "P-186-64" A" GLOBE TELECOM, INC.

"P-184- "P-186-66" A" GLOBE TELECOM, INC.

"P-184- "P-186-67" A" GLOBE TELECOM, INC.

"P-184- "P-186-68" A" GLOBE TELECOM, INC.

"P-184- "P-186-69" A" GLOBE TELECOM, INC.

"P-184- "P-186-70" i\" GLOBE TELECOM, INC.

"P-184- "P-186-74" A" GLOBE TELECOM, INC.

"P-184- UP-186-75" A" GLOBE TELECOM, INC.

"P-184- "P-186-76" A') GLOBE TELECOM, INC.

"P-184- "P-186-77" A" GLOBE TELECOM, INC.

"P-184- "P-186-78" A" GLOBE TELECOM, INC.

"P-184- "P-186-79" A" GLOBE TELECOM, INC.

"P-184- "P-186-80" A" GLOBE TELECOM, INC.

"P-184- "P-186-81" A" GLOBE TELECOM, INC.

"P-184- ~!P-186-82" A" GLOBE TELECOM, INC.

"P-184- "P-186-83" A" GLOBE TELECOM, INC.

"P-184-

I "P-186-84"

A" GLOBE TELECOM, INC.

• "P-184- "P-186-85" A" GLOBE TELECOM, INC.

"P-184- ! ! p -186-86" A" GLOBE TELECOM, INC.

"P-184- "P-186-87" A" GLOBE TELECOM, INC.

"P-184- "P-186-88" A" GLOBE TELECOM, INC.

"P-184- ''P-186-90" A" GLOBE TELECOM. INC.

2590705 14-Apr-2014 267.75 2586967 14-Apr-2014 267.86 2590706 14-Ap!-2014 171.43 2586968 14-Apr-2014 267.75 2586969 14-Apr-2014 267.75 2589385 14-Apr-2014 150.54 2589712 23-Apr-2014 232.78 2589387 14-Apr-2014 315.30 2589713 23-Apr-2014 232.78 2586730 16-AJ"'-2014 267.75 2586970 14-Apr-2014 267.86 2586978 14-Apr-2014 161.52 2589463 14-Apr-2014 267.75 2589464 14-Apr-2014 263.91 2590707 14-Apr-2014 251.79 2586979 14-Apr-2014 251.79 2590771 14-AJ"'-2014 258.65 !

2590772 14-Apr-2014 282.42 2590773 14-Apr-2014 324.83 2590774 14-Apr-2014 309.03 2589465 14-Apr-2014 500.83 2590711 14-Apr-2014 144.54 2586719 16-Apr-2014 53.57 2590775 14-AJ"'-2014 193.18 2590776 14-Apr-2014 378.33 2590777 14-Apr-2014 225.79 ~ CIA CASE NO. 9469 '"P-184- ''P-186-91" A" GLOBE TELECOM, INC.

'"P-184- '"P-186-92" A" GLOBE TELECOM, INC.

'"P-184- ''P-186-93" A" GLOBE TELECOM, INC.

'"P-184- '"P-186-94" A" GLOBE TELECOM, INC.

'"P-184- "P-186-95" A" GLOBE TELECOM, INC.

"P-184- '"P-186-96" _i\" GLOBE TELECOM, INC.

"P-184- "P-186-97" A" GLOBE TELECOM, INC.

'"P-184- "P-186-98" A" GLOBE TELECOM, INC.

"P-184- '"P-186-99" A" GLOBE TELECOM, INC.

"P-184- "P-186-101" A" GLOBE TELECOM, INC.

"P-184- "P-186-102" A" GLOBE TELECOM, INC.

"P-184- "P-186-103" A" GLOBE TELECOM, INC.

"P-184- "P-186-104" A" GLOBE TELECOM, INC.

"P-184- "P-186-105" A" GLOBE TELECOM, INC.

'"P-184- "P-186-106" A" GLOBE TELECOM, INC.

"P-184- "P-186-107" A" GLOBE TELECOM, INC.

"P-184- "P-186-108" A" GLOBE TELECOM, INC.

'"P-184- "P-186-109" A" GLOBE TELECOM, INC.

"P-184- '"P-186-110" A" GLOBE TELECOM, INC.

"P-184- "P-186-111" A" GLOBE TELECOM, INC.

"P-184- "P-186-112" A" GLOBE TELECOM, INC.

"P-184- "P-186-113" Al' GLOBE TELECOM, INC.

I "P-186-114"

"P-184- .. i\" GLOBE TELECOM, INC.

I "P-184- "P-186-115" A" GLOBE TELECOM, INC.

' '"P-184- "P-186-116" i\" GLOBE TELECOM, INC.

"P-184- "P-186-118" A" GLOBE TELECOM, INC.

2586972 14-Apr-2014 267.86 2586973 14-Apr-2014 267.86 2590708 14-Apr-2014 160.71 2590712 14-Apr-2014 175.92 2590778 14-Apr-2014 267.75 2590779 14-Apr-2014 267.75 2590780 14-A]Jt:-2014 253.13 2590713 14-Apr-2014 235.71 2590709 14-Apr-2014 235.71 2590714 14-Apr-2014 267.86 2589389 14-Apr-2014 107.04 2589390 14-Apr-2014 107.04 2589391 14-Apr-2014 107.20 2589392 14-Apr-2014 227.39 2586974 14-Apr-2014 267.86 2589393 14-Apr-2014 267.75 2589394 14-A]"'-2014 116.14 2589395 14-Apr-2014 267.86 2589396 14-Apr-2014 267.86 I 2589466 14-Apr-2014 297.75 2589397 14-Apr-2014 61.07 2589398 14-Apr-2014 150.00 2589399 14-Apr-2014 235.71 2589400 14-Apr-2014 235.71 2589451 14-Apr-2014 267.75 2589452 14-Apr-2014 268.92 /V' **P_184- 2586720 16-Apr-2014 2589453 | 14-Apr-2014 2589455 “P.186-119” A” GLOBE TELECOM, INC. D.184- | UP -186-120" A” GLOBE TELECOM, INC. P4184.

“*'P.186-122” A” GLOBE TELECOM, INC. “*D.184- “P-186-123" | _A” GLOBE TELECOM, INC. —_ P.184- | “'P-186-124” A” GLOBE TELECOM, INC.

| P-184-

“D_186-125” A” GLOBE TELECOM, INC. “D.184- GLOBE TELECOM, INC.

| “P-186-127”

| "*P-186-126” A”

“Pies. | A” GLOBE TELECOM, INC.

2589468 2589457 2589458

|) © P184-

P.186-128” A” ____| GLOBE TELECOM, INC. 1 p84.

*P-186-131" | __A” | GLOBE TELECOM, INC. **D.184- | {P-186-132” | A” GLOBE TELECOM, INC. “P.184- “*D186-133” A” GLOBE TELECOM, INC.

| page| | GLOBE TELECOM, INC.

2589460 2589470 2586721 16-Apr-2014 53.57 267.86 326.79 14-Apr-2014 133.07 2589471 2589714 2586722 14-Apr-2014 23-Apr-2014 ""D.186-134” A” [pee "D_184-

5777” | A”

GLOBE TELECOM, INC.

2589715 r "'D_184- -h 267.75 | 254.04 "P-186-147” L “*P_184.

A”

| “*P-186-148" |

GLOBE TELECOM, INC.

2777627 a [_{*P-186-136" A” GLOBE TELECOM, INC. 2777625 374.79

*P_184- |

“P-186-137” A” __ | GLOBE TELECOM, INC. 2586724 267.75 “P_184- | “P_186-138” A”___| GLOBE TELECOM, INC. 2589472 | 14-Apr-2014 “P184- | “*P-186-139" A”___ | GLOBE TELECOM, INC. | 2589716 __ | 23-Apr-2014 “P_184- | **P.186-140” A” GLOBE TELECOM, INC. 2589720 | 23-Apr-2014 TT pea *P-186-142" | __A” GLOBE TELECOM, INC. 2586726 | 16-Apr-2014 160.71 “P14.

| {*P-186-143” A” GLOBE TELECOM, INC. 2586727 _} 16-Apr-2014 267.75 “*P184- “P.186-144” A” ____| GLOBE TELECOM, INC. 2586729 _| 16-Apr-2014 107.14 “*P_184- “*P-186-145” A” GLOBE TELECOM, INC. 2589717 | 23-Apr-2014 267.86 “P.186-146” A” | GLOBE TELECOM, INC. [2777626 _ | 29-Apr-2014 “P_184- A” GLOBE TELECOM, INC. 2589721 | 23-Apr-2014 267.86 Wy

"'P-184- "P-186-151" A" GLOBE TELECOM, INC.

"P-184- "P-186-152" A" GLOBE TELECOM, INC.

"P-184- "P-186-153" A" GLOBE TELECOM, INC.

"'P-184- "P-186-154" A" GLOBE TELECOM, INC.

"P-184- "P-186-155" A" GLOBE TELECOM, INC.

"P-184- "P-186-156" i\" GLOBE TELECOM, INC.

"P-184- "P-186-157" A" GLOBE TELECOM, INC.

"P-184- "P-186-158" A" GLOBE TELECOM, INC.

"P-184- "'P-186-159" .l\."

GLOBE TELECOM, INC.

"P-184- "P-186-160" A" GLOBE TELECOM, INC.

"P-184- "'P-186-161" A" GLOBE TELECOM, INC.

"P-184- "P-186-162" .i\" GLOBE TELECOM, INC.

"'P-184- "P-186-163" A" GLOBE TELECOM, INC.

"P-184- "P-186-164" A" GLOBE TELECOM, INC.

"P-184- "P-186-165" A" GLOBE TELECOM, INC.

"'P-184- "P-186-166" A" GLOBE TELECOM, INC.

"P-184- "'P-186-167" A" GLOBE TELECOM, INC.

"P-184- "P-186-168" A" GLOBE TELECOM, INC.

"P-184- "P-186-169" A" GLOBE TELECOM, INC.

"P-184- "P-186-170" A" GLOBE TELECOM, INC.

"P-184- "P-186-171" A'l GLOBE TELECOM, INC.

"P-184- "P-186-172" A" GLOBE TELECOM, INC.

"P-184- "P-186-173" A" GLOBE TELECOM, INC.

"P-184- "P-186-174" A" GLOBE TELECOM, INC.

"P-184- "P-186-175" A" GLOBE TELECOM, INC.

"P-184- "P-186-176" A" GLOBE TELECOM, INC.

2776723 29-Apr-2014 171.43 2589722 23-Apr-2014 267.86 2776724 29-AJl!-2014 1,105.90 2776725 29-Apr-2014 290.62 2776726 29-Apr-2014 123.11 2776727 29-Apr-2014 1,913.79 2776728 29-Apr-2014 267.75 2776729 29-Apr-2014 267.86 2777628 29-Apr-2014 271.55 2776730 29-Apr-2014 267.75 2776731 29-Apr-2014 107.04 2776732 29-Apr-2014 107.04 2776733 29-Apr-2014 267.75 2776734 29-Apr-2014 107.()4 2776735 29-Apr-2014 107.04 2776736 29-Apr-2014 107.57 2776737 29-Apr-2014 118.82 2776738 29-Apr-2014 299.79 2777629 29-Apr-2014 267.86 2777630 29-Apr-2014 171.86 2777631 29-Apr-2014 267.75 2777632 29-Apr-2014 267.75 2777633 29-Apr-2014 470.33 .

2776739 29-Apr-2014 300.95 I 2776740 29-Apr-2014 254.10 :

!

2776741 29-Apr-2014 267.861 /"' "P-184- "P-186-177" A" GLOBE TELECOM, INC.

"P-184- "P-186-178" _i\" GLOBE TELECOM, INC.

"P-184- "P-186-180" A" GLOBE TELECOM, INC.

"P-184- "P-186-181" A" GLOBE TELECOM, INC.

"P-184- "P-186-182" A" GLOBE TELECOM, INC.

"P-184- "P-186-183" A" GLOBE TELECOM, INC.

"P-184- "P-186-184" A" GLOBE TELECOM, INC.

"P-184- "P-186-185" A" GLOBE TELECOM, INC.

"P-184- "P-186-186" A" GLOBE TELECOM, INC.

"P-184- "P-186-187" A" GLOBE TELECOM, INC.

"P-184- "P-186-188" A" GLOBE TELECOM, INC.

"P-184- "P-186-189" A" GLOBE TELECOM, INC.

"P-184- INNOVE COMJVfUNICATIONS, "P-186-219" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-220" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-221" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-222" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-225" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-226" A" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-227" _}\" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-228" ..._.:\" INC.

"P-184- INNOVE COMMUNICATIONS, "P-186-229" A" INC.

I "P-186-507"

"P-184- A" GLOBE TELECOM, INC.

I "P-184-

1 "P-186-509"

A" GLOBE TELECOM, INC.

I "P-184- "P-186-510" A" GLOBE TELECOM, INC.

"P-184- "P-186-511" A" GLOBE TELECOM, INC.

"P-184- "P-186-512" A" GLOBE TELECOM, INC.

2776742 29-Apr-2014 267.86 2776743 29-Apr-2014 267.86 2777634 29-Apr-2014 271.71 2777635 29-Apr-2014 235.71 2777636 29-Apr-2014 235.71 2777637 29-Apr-2014 278.82 2776745 29-Apr-2014 85.71 2776746 29-Apr-2014 85.71 2776747 29-Apr-2014 85.71 2776748 29-Apr-2014 85.71 2776749 24-Apr-2014 171.43 2776750 29-Apr-2014 267.75 0414369 29-Apr-2014 14,020.85 0414370 29-Apr-2014 14,083.85 0416261 16-Apr-2014 27,281.74 0413721 14-Apr-2014 5,417.99 0413724 14-Apr-2014 10,458.00 ' I 0413720 14-Apr-2014 85.16 0416263 16-Apr-2014 5,220.00 0416260 16-A)Jl'-2014 5,040.00 0416262 16-Apr-2014 4,000.13 14-May- 2786346 2014 128.63 07-May- 2781215 2014 267.75 14-May- 2786347 2014 134.68 14-May- 2786348 2014 235.71 14-May- 2786350 2014 107.62 /('

“*P-184- 14-May- “*P186-513” A” GLOBE TELECOM, INC. 2786349 2014 107.36 "*P_1 86-517” A” GLOBE TELECOM, INC. 2776540 2014 93.53 "*P_486-519” A” GLOBE TELECOM, INC. 2781217 2014 267.75 P_184- 07-May- “*P-186-520” A”___ | GLOBE TELECOM, INC. 2781218 2014 269.38 "*P_186-521” A” GLOBE TELECOM, INC. 2776541 2014 267.86 “*D.484- 07-May- | "P86. 522" A” GLOBE TELECOM, INC. 2781219 2014 241.61 | ‘'P-186-523” A” GLOBE TELECOM, INC. 2781220 2014 370.05 ““P-184- 07-May- |_{'P-186-524” A” GLOBE TELECOM, INC. 2781221 2014 165.00 **P.184- 07-May- “*P_186-525” A” GLOBE TELECOM, INC. 2781222 2014 267.86 “P-184- resi | 07-May- *P_186-526” A” GLOBE TELECOM, INC. 2776542 2014 160.71 | ‘*P-186-528” A” GLOBE TELECOM, INC. 2776543 2014 160.71 T pg 07-May- **P-186-530” | __A” GLOBE TELECOM, INC. 2778408 2014 269.35 **P_184- | {*P-186-534" A” GLOBE TELECOM, INC. 2779764 333.96 "*P_184- 07-May- “*P-186-535” | A” GLOBE TELECOM, INC. 2776544 2014 289.45 "P.184- 07-May- "*P_186-538” A” GLOBE TELECOM, INC. 2776546 2014 289.97 “*P186-539” A” GLOBE TELECOM, INC. 2776547 2014 267.75 “"P184- 07-May- "*P_186-540” A” GLOBE TELECOM, INC. 2776548 2014 107.04 **P-184- 14-May- **P_186-542” A” GLOBE TELECOM, INC. 2780802 2014 267.75 "*p_184- 14-May- L “P-186-543” | A” GLOBE TELECOM, INC. 2780803 2014 271.45 P184.- —T 2-May- “P186-545” | A” __ | GLOBE TELECOM, INC. 2785654 2014 267.86 **p-184- 07-May- **P.186-547” A” GLOBE TELECOM, INC. 2779756 2014 171.43 P.184- 14-May- **P_186-548” A” GLOBE TELECOM, INC. 2780804 2014 128.57 *P-184- 07-May- | “*P-186-551” A” GLOBE TELECOM, INC. 2776550 2014 243.50 “*P-184- 14-May- | P-186-553” A” GLOBE TELECOM, INC. 2780806 2014 300.97 | "P.184- 07-May- "*P186-554” A” GLOBE TELECOM, INC. 2781224 2014 224.18 | ‘*P-186-555” A” __ | GLOBE TELECOM, INC. 2781225 2014 241.33 7 I "P-184- "P-186-556" A" GLOBE TELECOM, INC.

"P-184- "P-186-557" A" GLOBE TELECOM, INC.

"P-184- "P-186-558" A" GLOBE TELECOM, INC.

"P-184- "P-186-559" A" GLOBE TELECOM, INC.

"P-184- "P-186-560" A" GLOBE TELECOM, INC.

"P-184- "P-186-561" A" GLOBE TELECOM, INC.

"P-184- "P-186-562" A" GLOBE TELECOM, INC.

"P-184- "P-186-563" A" GLOBE TELECOM, INC.

"P-184- "P-186-564" A" GLOBE TELECOM, INC.

"P-184- "P-186-565" A" GLOBE TELECOM, INC.

"P-184- "P-186-566" A" GLOBE TELECOM, INC.

"P-184- "P-186-567" ...:\" GLOBE TELECOM, INC.

"P-184- "P-186-568" A" GLOBE TELECOM, INC.

"P-184- "P-186-570" A" GLOBE TELECOM, INC.

"P-184- "P-186-571" A" GLOBE TELECOM, INC.

"P-184- "P-186-572" A" GLOBE TELECOM, INC.

"P-184- "P-186-576" A" GLOBE TELECOM, INC.

"P-184- "P-186-578" A."

GLOBE TELECOM, INC.

"P-184-

L "P-186-579"

A" GLOBE TELECOM, INC.

"P-184- ' "P-186-582" A" GLOBE TELECOM, INC.

"P-184- "P-186-583" A" GLOBE TELECOM, INC.

"P-184- "P-186-585" A" GLOBE TELECOM, INC.

"P-184- "P-186-589" A" GLOBE TELECOM, INC.

"P-184- "P-186-590" A" GLOBE TELECOM, INC.

"P-184- "P-186-600" A" GLOBE TELECOM, INC.

"P-184- "P-186-601" A" GLOBE TELECOM, INC.

07-May- 2781226 2014 244.95 07-May- 2778401 2014 267.86 07-May- 2778402 2014 267.86 07-May- 2779757 2014 150.00 07-May- 2779758 2014 235.71 07-May- 2778403 2014 235.71 07-May- 2779759 2014 95.78 07-May- 2778404 2014 267.86 07-May- 2778405 2014 249.03 28-May- 2789336 2014 207.55 28-May- 2789337 2014 104.65 28-May- 2789338 2014 145.98 28-May- 2789339 2014 140.53 14-May- 2780807 2014 267.86 07-May- 2778406 2014 267.86 07-May- I 2779760 2014 128.57 1 07-May- I 2781227 2014 267.75 ()7 -May- 2779771 2014 187.14 07-May- 2779770 2014 207.08 14-May- 2780808 2014 335.85 14-May- 2780809 2014 197.87 14-May- 2780810 2014 474.41 14-May- 2780812 2014 399.05 14-May- 2780813 2014 607.61 07-May- 2778407 2014 262.51 14-May- 2780814 2014 267.75 - - - - ,:4(

14-May- “*P.186-604” GLOBE TELECOM, INC. 2780816 2014 160.71 | *°P.486-605” GLOBE TELECOM, INC. 2780817 267.75 *P_186-606” A” GLOBE TELECOM, INC. _ 2780818 “P184- | arsoni9 _| 14-May- “*P.186-607" A” GLOBE TELECOM, INC. 2780819 2014 | P1834 14-May- “*P-186-608” A” GLOBE TELECOM, INC. 2780877 2014 “*P.186-609” A”__ | GLOBE TELECOM, INC. 2785660 “P_184- 14-May- “*P-186-610” r A” GLOBE TELECOM, INC. 2014 321.43 *P184- 14-May- “P-186-611” A” GLOBE TELECOM, INC. 2780879 2014 308.16 “*P.186-613” A” GLOBE TELECOM, INC. _ 2780880 2014 267.86 Z “P-184- | rsosst _| 14-May- “*'P-186-614” A” GLOBE TELECOM, INC. 2780881 2014 254.73 “*P_186-615” A” GLOBE TELECOM, INC. 2780882 2014 251.79 “*P-186-616" A”__ | GLOBE TELECOM, INC. 2780883 2014 161.47. “P186-617" | _A" GLOBE TELECOM, INC. 2780884 2014 171.43 | D184- 14-May- “'P.186-618” A” GLOBE TELECOM, INC. 2780885 2014 275.18 **P_184- 14-May- “*P-186-623” A” GLOBE TELECOM, INC. 2780873 2014 144.54 **P.184- 21-May- “*P-186-624” A” GLOBE TELECOM, INC. 2785656 2014 464.66 *“*P-184- 21-May- “*P-186-625" | ___A” GLOBE TELECOM, INC. 2785655 2014 267.96 “*P-184- 14-May- “*P_186-626” | A” GLOBE. TELECOM, INC. 2780874 2014 786.79 D184. fo 14-May- "P-186-628" | A” GLOBE TELECOM, INC. 2780875 2014 267.86 **P_484- 14-May- "P-186-629” A” GLOBE TELECOM, INC. 2780876 2014 556.47 **p_184- 21-May- “'P_186-630” A” GLOBE TELECOM, INC. 2785661 2014 525.47 **P.1 84- 28~-May- | “°P-186-635” A” GLOBE TELECOM, INC. 789340 2014 332.97 P184- 28-May- P-186-636" |_A”___| GLOBE TELECOM, INC. 2789319 | 2014 267.86 : P-184- 28-May- P-186-637” A” GLOBE TELECOM, INC. 2789341 2014 260.26 “pga | 28-May- “*P.186-639” A” GLOBE TELECOM, INC. 2789321 2014 160.71 D.184- 28-May- “*P-186-640” A” __| GLOBE TELECOM, INC. 2789322 2014} 267.86 fv “*P-186-641” "p.184- | A” “*P-186-642” “*P-184- A?

**P-186-643” “*P-184- A” GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2789323 2789342 2789343 **P-184- 2014 269.25 x 28-May- “P-186-649” **P-186-650” — “*P-186-646” A” GLOBE TELECOM, INC. 2789344 **p-184- “*P-186-647” A” GLOBE TELECOM, INC. 2789345 **P-184- **P-186-648” A” GLOBE TELECOM, INC. 2789325 “*P-184- A” GLOBE TELECOM, INC.

2789346 **P-184- A” GLOBE TEIECOM, INC.

2789347 107.04 “*P-184- {“e 86-651” A” GLOBE TELECOM, INC. 2789348 2014 114.05 “*P-184- 28-May- **P-186-652” A” GLOBE TELECOM, INC. 2789349 2014 107.04 **P-184- 28-May- | ““P-186-654” A” GLOBE TELECOM, INC. 2789350 2014 458.24 **P-184- 28-May- *“*P-186-656” A” GLOBE TELECOM, INC. 2789351 2014 267.86 “*P-184- 28-May- **P-186-658” A” GLOBE TELECOM, INC. 2789352 2014 267.86 **P_484- 28-May- | ‘*P-186-659” A” GLOBE TELECOM, INC. 2789353 2014 107.04 **P-184- 28-May- **P-186-660” A” GLOBE TELECOM, INC. 2789354 2014 107.04 **P_184- 28-May- “*P-1 86-662” A” GLOBE TELECOM, INC. 2789314 2014 267.86 “*P-184- 28-May- “*P- 186-663” A” GLOBE TELECOM, INC. 2789315 2014 267.86 **P-184- 28-May- **P-186-665” A” GLOBE TELECOM, INC. 2789317 2014 267.86 **P-184- 28-May- “*P-186-666” A” GLOBE TELECOM, INC. 2789355 2014 282.14 21-May- **P-186-667” GLOBE TELECOM, INC. 2785662 2014 107.04 28-May- “*P-186-668” GLOBE TELECOM, INC. 2789318 2014 68.47 29-May- **P-186-669” GLOBE TELECOM, INC. 2787535 2014 267.86 28-May- “*P-186-671” j GLOBE TELECOM, INC. 2789356 2014 267.75 **P-184- 28-May- “*P-186-672” A” GLOBE TELECOM, INC. 2789357 2014 es ““P-184- 28-May- **P.186-673” A” GLOBE TELECOM, INC. 2789326 2014 235.71 **P-184- 28-May- **P-186-674” A” GLOBE TELECOM, INC. 2789327 2014 235.71 “v **P-184- “*P-186-675”

| “*P-184-

**P_186-6777 A”?

A” _| cope TELECOM, INC.

| rans | GLOBE TELECOM, INC.

2789359 | Po 86-679” a zess28_| 267.86 | 267.86 267.75

“*P-186-684” A”

*P-184-

“*P-186-685” A”

““P-184- ‘*P-186-687” A” GLOBE TELECOM, INC.

| GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

+ | 2789364 GLOBE TELECOM, INC.

“*P-184- [ **P-186-680" A” GLOBE TELECOM, INC. 2789360 “*P.184- “*P-186-681” A” GLOBE TELECOM, INC. 2789361 | “*P-184- 28-May- | “*P-186-682” A” GLOBE TELECOM, INC. _| 2789362 2014 **P-184- 28-May- “*P-186-683” A” GLOBE TELECOM, INC. 2789363 2014 “*P-184- 28-May- | s70.09 | 217.49 —tL___ + 313,24 2014 | 2789329 28-May-

2789365 L 2014

28-May- 267.84 nas | ““P-184- “ped | 28-May- “*P-186-689” A”___ | GLOBE TELECOM, INC. 2789330 2014 | | “P184- | 28-May- “P-186-690" ar | GLOBE TELECOM, INC. 2789366 2014 275.07

| **P-186-704”

LP: 186-691” A” GLOBE TELECOM, INC. 2789367 287.49 7 28-May- i **P-186-692” A” GLOBE TELECOM, INC. 2789368 2014 283.13 **P-184- 28-May- **P-186-694” A” GLOBE TELECOM, INC. 2789369 2014 267.75 May- w| L **P-186-696” GLOBE TELECOM, INC. ee 2789370 2014 333.80 **P-184- May- **P-186-697” A” GLOBE TELECOM, INC. 2788676 2014 236.07 eT 28-May- A” GLOBE TELECOM, INC. 2014 334.11 “*P.184- |, 28-May- “*P_186-705” A” GLOBE TELECOM, INC. 2789332 107.04 Aa “*D.1 86-706” A”___| GLOBE TELECOM, INC. 171.43 P4184.

“P_186-708" A” GLOBE TELECOM, INC. 171.43 | *°P.184- "'P186-709" A” GLOBE TELECOM, INC. 171.43 | pga r | ‘*P-186-710" 7 A” GLOBE TELECOM, INC. 171.54 “P.184- | “D_186-711” A” GLOBE TELECOM, INC. 235.71 “*D.184- - “*D.186-713” A” GLOBE TELECOM, INC. 235.71 | *p_184- “*P-186-714” A”____ | GLOBE TELECOM, INC. 243.60 | Wy, "P-184- "P-186-716" A" GLOBE TELECOM, INC.

"P-184- "P-186-719" A" GLOBE TELECOM, INC.

"P-184- "P-186-720" A" GLOBE TELECOM, INC.

"P-184- "P-186-721" A" GLOBE TELECOM, INC.

"P-184- "P-186-724" A" GLOBE TELECOM, INC.

"P-184- "P-186-727" A" GLOBE TELECOM, INC.

"P-184- "P-186-728" A" GLOBE TELECOM, INC.

"P-184- "P-186-729" A" GLOBE TELECOM, INC.

"P-184- "P-186-730" A" GLOBE TELECOM, INC.

"P-184- "P-186-776" A" INNOVE COl\1MUNICATIONS "P-184- "P-186-777" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-778" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-779" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-780" .,-\"

INNOVE COMMUNICATIONS

"P-184- "P-186-781" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-782" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-783" A"

INNOVE COMMUNICATIONS

"P-184- "P-186-784" A" INNOVE COMJ'v!UNICATIONS "P-184- "P-186-785" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1012" A" GLOBE TELECOM, INC.

nP-186- "P-184- 1013" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1014'' A~' GLOBE TELECOM, INC.

"P-186- "P-184- 1015" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1016" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1017'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 1018" A" GLOBE TELECOM. INC.

29-May- 2787524 2014 267.75 29-May- 2789216 2014 267.75 29-May- 2789217 2014 193.01 29-May- 2789218 2014 171.43 29-May- 2788295 2014 331.10 29-May- 2788291 2014 267.75 29-May- 2788292 2014 128.46 29-May- 2788293 2014 128.46 29-May- 2788294 2014 267.75 21-May- 0417509 2014 5,418.01 21-May- 0417510 2014 5,424.01 21-May- 0417511 2014 5,418.01 21-May- 0417512 2014 5,040.00 21-May- 0417513 2014 7,920.00 21-May- 0417516 2014 24,938.72 21-May- 0417514 2014 5,219.99 21-May- 0417515 2014 85.18 28-May- 0417618 2014 19,628.21 29-May- 0417950 2014 5,040.02 2792325 11-jun-2014 176.18 2792326 11-Jun-2014 300.97 2792327 11-]un-2014 85.71 2792328 11-Jun-2014 144.54 2792782 18:Jun-2014 1,214.63 2796082 11-Jun-2014 268.17 2796083 11-]un-2014 267.86 /'/'

''P-186- ''P-184- 1020'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 1021" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1022" .A" GLOBE TELECOM, INC.

"P-186- ''P-184- 1023" .tV' GLOBE TELECOM, INC.

"P-186- "P-184- 1024" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1025" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1026" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1027" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1028" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1029" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1030" A" GLOBE TELECOl\1, INC. "P-186- "P-184- 1032" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1033" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1034" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1035" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1036" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1038" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1039" i\" GLOBE TELECOM, INC.

UP~186- "P-184- 1040" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1041" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1042" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1043" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1044" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1046" .i\" GLOBE TELECOM, INC.

"P-186- "P-184- 1047" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1048" A" GLOBE TELECOM. INC.

2792783 18-)un-2014 92.46 2796084 11-Jun-2014 267.86 2796085 11Jun-2014 267.86 2792784 18-Jun-2014 320.69 2792330 11-Jun-2014 61.50 2792331 11-)un-2014 150.00 2792332 11-Jun-2014 150.00 2792333 11-)un-2014 224.89 2796086 11-Jun-2014 232.78 2792334 11Jun-2014 446.82 2792335 11-Jun-2014 299.90 2798223 25-Jun-2014 637.29 2796087 11-fun-2014 268.39 2796088 11-Jun-2014 317.26 2586140 25-)un-2014 160.71 2796089 11-Jun-2014 235.71 2586141 25-Jun-2014 107.04 2586142 25-)un-2014 107.14 2586133 25-Jun-2014 53.57 2796091 11-)un-2014 235.71 2796092 11-Jun-2014 182.14 2796093 11Jun-2014 171.43 2796094 11-)un-2014 171.43 2792338 11-Jun-2014 171.43 2792339 11-fun-2014 171.43 1 ' 2796095 11-lun-2014 299.90 I / I

CIA CASE NO. 9469

"P-186- "P-184- 1049" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1050" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1051" A" GLOBE TELECOM, INC.

"'P-186- "P-184- JOS2" A" GLOBE TELECOM, INC.

UP-186- "P-184- 1053" J\."

GLOBE TELECOM, INC.

"P-186- "P-184- 10S4" ,>\."

GLOBE TELECOM, INC.

"P-186- "P-184- JOSS" A" GLOBE TELECOM, INC.

"P-186- "P-184- JOS6" Al' GLOBE TELECOM, INC.

"P-186- "P-184- 1057'' A" GLOBE TELECOM, INC.

"P-186- "P-184- JOS8" 1V' GLOBE TELECOM, INC.

"P-186- "P-184- 1059'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 1060" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1062" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1063" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1064" A" GLOBE TELECOM, INC.

"P-186- "P-184- 106S" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1066" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1067" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1068" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1069" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1070" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1071" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1072" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1073" A'~ GLOBE TELECOM, INC.

"P-186- "P-184- 1074" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1075" J\" GLOBE TELECOM, INC.

2796096 11-)un-2014 144.54 2796097 11-Jun-2014 133.SO 2796098 11::.Jun-2014 139.93 2798217 25-]un-2014 267.86 2787735 04-Jun-2014 234.39 2796099 11-)un-2014 267.7S 2787736 04-Jun-2014 267.75 2796100 11-)un-2014 171.43 2796951 11-Jun-2014 267.86 2796952 11-Jun-2014 545.85 2792340 11-)un-2014 267.75 27969S3 11-Jun-2014 267.86 2792342 11-)un-2014 161.41 2796954 11,)un-2014 246.43 2792343 ll::.Jun-2014 267.86 2792344 11-)un-2014 309.02 279234S 11-Jun-2014 350.44 27969S5 11-)un-2014 267.7S 2S86134 2S-Jun-2014 267.75 2792346 11-)un-2014 179.66 2796956 11-)un-2014 171.43 2792347 11-Jun-2014 467.70 2792348 11-)un-2014 171.43 2792349 11-Jun-2014 252.16 27923SO 11-)un-2014 267.75 2798218 25-Jun-2014 152.68 /""" “P-186- 1076” “*P-184-

L 2796963

**P-186- 1077” **P-186- 1079” A” GLOBE TELECOM, INC. “*P_184- GLOBE TELECOM, INC.

L 2796964

GLOBE TELECOM, INC.

“*P-186- 2796957 2796958 GLOBE TELECOM, INC.

**P.184- GLOBE TELECOM, INC.

pps 1080” “P-186- | 1081” *“P-186- GLOBE TELECOM, INC, | 2798219 2792785 1085” 1082” GLOBE TELECOM, INC. "D.186- D_184- 1083” GLOBE TELECOM, INC. “P.186- “p ise | 1084” | GLOBE TELECOM, INC. D_186- "P.184- GLOBE TELECOM, INC.

“*P-186- qT" 1086” **P-186- “P_184- ee TELECOM, INC.

GLOBE TELECOM, INC.

1087” r “*P-186- GLOBE TELECOM, INC.

1088” “*P-186- ‘ 2792779 2796959 2792787 2792788 2792789 2796960 2792790 18-Jun-2014 144.54 144.54 144.54 18-Jun-2014 + GLOBE TELECOM, INC.

2794451 ‘P.184- 1089” poe TELECOM, INC. 2792793 171.43 | P_186- “P1484.

1090” GLOBE TELECOM, INC. 2792794 + 18-Jun-20 175.71 "P-186- 1091" GLOBE TELECOM, INC. 2796961 107.04

P-186- P_184-

1092” GLOBE TELECOM, INC. 2792795 176.18 “P-186- “P.184- 1093” __| GLOBE TELECOM, INC. 2796962 “p86 “P184- T | 1094” GLOBE TELECOM, INC. 2792780__| 18 “*D.186- *D.184- | 1096” GLOBE TELECOM, INC. poe |

P186- “P184-

[ 1097” _| GLOBE TELECOM, INC. _ | 2792798 | 1 “P_186- D_184- 1098” GLOBE TELECOM, INC. | 2792799 T, 173.98 | “P186- =| 1099” GLOBE TELECOM, INC. 4 2792800 | 18-Jun-2014 311 06 "D186- vane 6 {|__1102” 1100” “*P-186- 1101” “*P-186- ‘ P-184- "P-184- A” __| GLOBE TELECOM, INC.

| GLOBE TELECOM, INC.

92.5 2794454 2794453 + 8-Jun-2014 I I

CIA CASE NO. 9469

"P-186- "P-184- 1103" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 1105" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1107" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1108" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1109" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1110" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1111" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1112" A" GLOBE TELECOM, INC.

UP-186- "P-184- 1113" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1114" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1115" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1116" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1117" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1118" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1119" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1120" .i\'' GLOBE TELECOM, INC.

"P-186- "P-184- 1122" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1123" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1124" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1125" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 1126" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1127" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1128" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1129" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1130" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1132" A" GLOBE TELECOM, INC.

2794456 18-Jun-2014 312.67 2794458 18-fun-2014 177.46 2794460 18-Jun-2014 664.87 2794461 18::.Jun-2014 267.75 2794462 18-fun-2014 268.72 2793772 18-Jun-2014 267.75 2793773 18-fun-2014 267.75 2793774 18-Jun-2014 267.75 2793775 18-fun-2014 2(>7.75 2793776 18-Jun-2014 268.06 2793777 18::.Jun-2014 286.90 2793778 18-fun-2014 267.75 2793779 18-Jun-2014 267.75 2793780 18-fun-2014 738.73 2793781 18-Jun-2014 321.67 2793782 18:Jun-2014 224.89 2793784 18-Jun-2014 226.50 !

2793785 18-Jun-2014 224.89 2793786 18-fun-2014 225.96 2586135 25-Jun-2014 252.48 2586125 25-!un-2014 267.86 2586126 25-Jun-2014 128.46 2586127 25-lun-2014 123.11 2586128 25-fun-2014 94.60 2586129 25-Jun-2014 96.21 2586131 25-!un-2014 92.46 rl i

"P-186- "P-184- 1133" A~~ GLOBE TELECOM, INC.

"P-186- "P-184- 1134" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1135" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1136" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1138" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1139" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1140" A" GLOBE TELECOM, INC.

UP-186- "P-184- 1141" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1142" A~) GLOBE TELECOM, INC.

"P-186- "P-184- 1143" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1144" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 1145" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1146" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1148" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1149" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1150" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 1151" .1\" GLOBE TELECOM, INC.

"P-186- "P-184- 1152" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1153" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1189" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1190" A"

INNOVE COMMUNICATIONS

"P-186- ''P-184- 1192" A" INNOVE COMMUNIC.\TIONS "P-186- "P-184- 1193" A" INNOVE C01v!MUNJCATIONS "P-186- "P-184- 1194" -'-~"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1196" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1198" A" INNOVE C01v!MUNICATIONS 2793787 18-]un-2014 123.11 2793788 18-Jun-2014 123.11 2586132 25-]un-2014 267.86 2586136 25-)un-2014 600.71 2586137 25-Jun-2014 85.71 2586138 25,)un-2014 160 71 2586139 25-Jun-2014 267.86 2586143 25-]un-2014 251.79 2798225 25-Jun-2014 267.75 2799229 25-]un-2014 267.86 2798226 25-Jun-2014 171.75 2798221 25::Jun-2014 17143 2798227 25-]un-2014 267.75 2798228 25-Jun-2014 267 86 2799223 25-)un-2014 426.09 2798229 25-Jun-2014 267.75 2798222 25-]un-2014 267.75 2798230 25-Jun-2014 183.63 2798231 25-Jun-2014 172.50 0421414 25-)un-2014 5,424.00 0421416 25-Jun-2014 5,418.00 I 0421417 25-]un-2014 5,220.00 I 0421418 25-Jun-2014 85.17 0421419 25jun-2014 85.17 0421421 25-Jun-2014 5,039.99 0421424 25-]un-2014 38,304.26 ;"Y" I I

"P-186- "P-184- 1444'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 1445" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1446" i\."

GLOBE TELECOM, INC.

"P-186- "P-184- 1447" A'~ GLOBE TELECOM, INC.

"P-186- "P-184- 1448" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1449" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1450" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1451" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1452" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1453" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 1454" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1455" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 1456" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1457" A'~ GLOBE TELECOM, INC.

"P-186- "P-184- 1458" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1459" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1460" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1461" J\" GLOBE TELECOM, INC.

"P-186- "P-184- 1462" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1463" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1464" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1465" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1466" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1467" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1468" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1469" A" GLOBE TELECOM. INC.

2811036 30-Jul-2014 267.86 2810326 30-Jul-2014 268.02 2810327 30-Jul-2014 235.71 2801037 04-Jul-2014 267.86 2805136 09-]ul-2014 267.86 2811024 30-]ul-2014 171.96 2801048 04-]ul-2014 267.75 2801038 04-Jul-2014 267.86 2805137 09:Jul-2014 235.71 2801049 04-jul-2014 224.89 2801050 04-Jul-2014 235.71 2799801 04Jul-2014 235.71 2799802 04-Jul-2014 299.79 ·.

2799803 04Jul-2014 267.96 2799804 04-jul-2014 267.75 2805139 09-Jul-2014 267.86 2805140 09-)ul-2014 267.75 2805141 09-Jul-2014 302.04 2805142 09Jul-2014 144.54 2805143 09-Jul-2014 235.71 2805144 09:.Jul-2014 481.62 2805145 09-Jul-2014 171.43 2805146 09-Jul-2014 171.43 2801039 04-jul-2014 267.86 2805147 09-Jul-2014 267.86 2799805 04-]ul-2014 172.93 ~ I

''P-186- "P-184- 1470" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1471" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1472" A" GLOBE TELECOM, INC.

"P-18(>- "P-184- 1473" A" GLOBE 1ELECOM, INC.

"P-186- "P-184- 1474" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1475" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1476" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1477" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1478" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1479" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1480" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1481" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1482" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1483" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1484" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1485" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1486" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1488" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1489" A" GLOBE TELECOM, INC.

"P-186- UP-184- 1491" -'-~" GLOBE TELECOM, INC.

"P-186- UP-184- 1492" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1493" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1495" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1496" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1497" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1498"

- '--A'_:_ -

GLOBE TEl,ECOM,INC.

2799806 04-Jul-2014 267.75 2799807 04-Jul-2014 267.75 2801040 04-jul-2014 123.11 2805148 09,Jul-2014 107.04 2799808 04-] ul-2014 107.04 2805149 09-Jul-2014 267.86 2805150 09::Jul-2014 267.86 2805901 09-]ul-2014 274.18 2805902 09-Jul-2014 107.04 2799809 04-]ul-2014 267.75 2805903 09-jul-2014 53.57 2801041 04Jul-2014 235.71 2805904 09-Jul-2014 128.79 2799810 04::Jul-2014 171.43 2801042 04-]ul-2014 144.54 2799811 04-Jul-2014 144.64 2805905 09::Jul-2014 144.54 I 2799812 04-Jul-2014 267.75 2801436 04-Jul-2014 209.73 2805908 09-]ul-2014 267.75 2805909 09-Jul-2014 222.29 2805910 09-)ul-2014 267.75 2805912 09-Jul-2014 169.82 2805913 09:.Jul-2014 107.04 2805914 09-Jul-2014 107.04 2805915 09-Jul-2014 1(17.04 - - - / -

"P-186- "P-184- 1499" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1500" A" GLOBE TELECOM, INC.

"P-IS6- "P-184- 1501" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 1504" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1505" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1506" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1507" A" GLOBE TELECOM, INC.

"P-186- "P-184-

I 50S"

.. i\" GLOBE TELECOM, INC.

"P-186- "P-IS4- 1510" A" GLOBE TELECOM, INC.

"P-186- "P-IS+ 1511" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1512" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1513" A" GLOBE TELECOM, INC.

"P-IS6- "P-184- 1514" A" GLOBE TELECOM, INC.

"P-186- "P-IS+ 1515" A" GLOBE TELECOM, INC.

"P-186- "P-1S4- 1516" A" GLOBE TELECOM, INC.

"P-186- "P-1S4- 1517" A" GLOBE TELECOM, INC.

"P-186- "P-184- 151S" A" GLOBE TELECOM, INC.

"P-1S6- "P-184- 1519" A" GLOBE TELECOM, INC.

"P-186- "P-1S4- 1520" A" GLOBE TELECOM, INC.

"P-1S6- "P-184- 1521" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1522" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1523" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1524" A" GLOBE TELECOM, INC.

"P-IS6- "P-184- 1525" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1526" A" GLOBE TELECOM, INC.

"P-1S6- "P-184- 1527" A" GLOBE TELECOM, INC.

2805916 09-jul-2014 107.04 2805917 09-Jul-2014 267.S6 280591S 09-Jul-2014 267.75 2801043 O+Jul-2014 107.04 2801044 04-Jul-2014 107.04 2801437 04-Jul-2014 254.79 2S01438 04-Jul-2014 269.15 2805921 09-Jul-2014 28l.S5 2805923 09-Jul-2014 213.96 2805924 09-)ul-2014 193.93 2805926 09-ful-2014 300.64 2805927 09-Jul-2014 281.04 280592S 09-jul-2014 246.43 2801439 04-Jul-2014 267.86 2805929 09-ful-2014 160.71 2S04145 09-Jul-2014 220.18 2804146 09-Jul-2014 183.5S I 2804147 09-jul-2014 123.11 I 2804148 09-Jul-2014 267.86 2804149 09-jul-2014 255.22 2804150 09-.Jul-2014 268.(17 2801045 04-jul-2014 267.86 2801440 04-Jul-2014 232.78 2810318 30:Jul-2014 178.93 2801441 04-Jul-2014 232.7S 2801442 04-Jul-2014 254.37 r/ I I I .

"P-186- "P-184- 1528" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1529" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1530" A" GLOBE TELECOM, INC.

UP-186- "P-184- 1531" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1532" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1533" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1534" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1535" _.._!\" GLOBE TELECOM, INC.

"P-186- "P-184- 1536" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1537" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1538" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1539" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1540" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1541" A" GLOBE TELECOM, INC.

"P-186- UP-184- 1542" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1543" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1544" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1545" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1546" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1547" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1548" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1549" A~' GLOBE TELECOM, INC.

"P-186- "P-184- 1550" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1551" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1552" }\."

GLOBE TELECOM, INC.

"P-186- "P-184- 1553" A" GLOBE TELECOM, INC.

2801443 04-]ul-2014 267.75 2806851 09-Jul-2014 267 75 2806852 09-]ul-2014 267.75 2806853 09-]ul-2014 300.36 2801046 04-]ul-2014 267.75 2806854 09-jul-2014 267.75 2801444 04-]ul-2014 267.75 2801445 04-Jul-2014 267.75 2801446 04:Jul-2014 267.75 2801447 04-]ul-2014 267.75 2801448 04-Jul-2014 267.75 2801449 04-]ul-2014 267.86 2806855 09-Jul-2014 130.28 2801450 04Jul-2014 267.86 2806856 09-]ul-2014 85.71 2806857 09-Jul-2014 267.75 2806858 09-]ul-2014 92.99 2799733 04-Jul-2014 267.75 1 2806859 09:Jul-2014 123.11 2806860 09-Jul-2014 182.14 2806861 09Jul-2014 268.02 2806862 09-Jul-2014 267.75 2806863 09-.Jul-2014 267.86 2806864 09-]ul-2014 278.23 2799734 04-Jul-2014 165.08 2806866 09-)ul-2014 324.48 ~ I I I

"P-186- nP-184- 1554" A'' GLOBE TELECOM, INC.

"P-186- "'P-184- 1555" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1556" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1557" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1558" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1559" A~' GLOBE TELECOM, INC.

"P-186- "'P-184- 1560" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1561" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1562" 1V' GLOBE TELECOM, INC.

"P-186- "P-184- 1563" A" GLOBE TELECOM, INC.

"P-186- "'P-184- 1564" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1565" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1566" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1567" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1568" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1569" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1570" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1571" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 1572" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1573" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1574" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1575" .i\" GLOBE TELECOM, INC.

"P-186- "P-184- 1576" i\" GLOBE TELECOM, INC.

''P-186- "P-184- 1577" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 1578" /\."

GLOBE TELECOM, INC.

"P-186- "P-184- 1579" A" GLOBE TELECOM, INC.

2806867 09-)ul-2014 267.86 2806868 09~Jul-2014 272.18 2806869 09-Jul-2014 222.58 2806870 09::Jul-2014 224.18 2806871 09-)ul-2014 241.06 2806873 09::Jul-2014 108.74 2806874 09-Jul-2014 245.10 2811025 30-J ul-2014 268.34 2806875 09-jul-2014 267.86 2806876 09-Jul-2014 64.50 2811037 30::Jul-2014 252.25 2811038 30-Jul-2014 171.43 2811039 30-Jul-2014 182.14 2811040 30-jul-2014 171.43 2811041 30-Jul-2014 267.75 2806877 09-jul-2014 267.75 2806878 09-Jul-2014 122.31 I 2811042 30-Jul-2014 267.86 2811043 30-jul-2014 267.86 2806879 09-Jul-2014 107.57 2811044 30-jul-2014 267.86 2806880 09-Jul-2014 115.62 2806881 08-jul-2014 164.68 2811026 30,)ul-2014 113.57 2811027 30::Jul-2014 177.00 2806882 09-jul-2014 1,290.96 / I '

"P-186- "P-184- 1580" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1581" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1582" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1583" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1584" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1585" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1586" A .. "

GLOBE TELECOM, INC.

"P-186- "P-184- 1587" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1588" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1589" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1590" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1591" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1592" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1593" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1594" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1595" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1596" rV' GLOBE TELECOM, INC.

"P-186- "P-184- 1597" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1599" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1600" .A."

GLOBE TELECOM, INC.

"P-186- "P-184- 1602" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1603" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1604" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1605" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1606" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1607" A" GLOBE TELECOM, INC.

2806883 09-)ul-2014 1,997.96 2810007 30-Jul-2014 267.75 2811028 30Jul-2014 268.16 2810008 30-Jul-2014 368.17 2810009 30-Jul-2014 267.75 2810010 30-1 ul-2014 267.75 2810011 30-Jul-2014 235.71 2810012 30-jul-2014 235.71 2810013 30-Jul-2014 171.43 2805930 09Jul-2014 56.89 2805931 09-Jul-2014 150.00 2805932 09-Jul-2014 150.54 2805933 09-Jul-2014 789.72 2805934 09-.Jul-2014 181.61 2805935 09Jul-2014 107.14 2810014 30-Jul-2014 267.75 2811029 30-jul-2014 264.33 2811030 30-jul-2014 267.86 2811032 30-Jul-2014 217.39 2811033 30Jul-2014 267.75 2811034 30-)ul-2014 267.86 2810320 30-Jul-2014 171.43 2811035 30Jul-2014 176.18 2810321 30-Jul-2014 171.96 2810015 30-Jul-2014 128.46 !

' 2810328 30-jul-2014 332.50 .

r/ I

"P-186- "P-184- 1608" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1610" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1611" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1612" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1613" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1614" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1615" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1616" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1617" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1618" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1619" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1620" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1621" /\" GLOBE TELECOM, INC.

"P-186- "P-184- 1622" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1623" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1624" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1625" A" GLOBE TELECOM, INC.

"P-186- UP-184- 1626" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1627" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1628" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1629" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1630" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1631" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1632" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1633" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1634" J\."

GLOBE TELECOM, INC.

2810016 30-Jul-2014 252.75 2810330 30-jul-2014 85.71 2810331 30-Jul-2014 85.71 2810017 30-jul-2014 202.94 2810018 30-Jul-2014 212.63 2810019 30-jul-2014 123.11 2810020 30-Jul-2014 323.10 2810343 30-Jul-2014 270.87 2810344 30-jul-2014 96.74 2810345 30~Jul-2014 267.86 2810346 30-jul-2014 9845 2811045 30-Jul-2014 267.75 2810332 30-jul-2014 172.50 2810322 30-jul-2014 1,041.05 2810333 30Jul-2014 171.43 2810334 30-jul-2014 221.67 2810335 30~Jul-2014 123.11 2810336 30-jul-2014 123.11 2809049 30-Jul-2014 168.26 2810323 30Jul-2014 171.96 2810324 30-Jul-2014 172.18 2810325 30-Jul-2014 267.75 2811046 30-]ul-2014 267.75 2811047 30-Jul-2014 275.79 2811048 30Jul-2014 208.58 2811049 30-Jul-2014 267.75 /I/ I I

"P-186- "P-184- 1635" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1636" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1637" A" GLOBE TELECOM, INC.

~~P-186- "P-184- 1638" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1639" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1641" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1642" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1685" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1686" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1687" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 1960" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1962" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1963" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1964" A" GLOBE TELECOM, INC.

"P-186- "P-184- 196S" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1966" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1967" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1968" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1969" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1970" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1971" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1972" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1973" .Lf\."

GLOBE TELECOM, INC.

"P-186- "P-184- 1974" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1975" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1976" A" GLOBE TELECOM. INC.

2810337 30-Jul-2014 235.71 2810338 30-]ul-2014 235.71 2810339 30-jul-2014 329.11 2810340 30-jul-2014 326.43 2809050 30-Jul-2014 235.71 2811023 30Jul-2014 235.71 2810341 30-jul-2014 280.71 0425169 30Jul-2014 5,220.00 042S170 30-jul-2014 85.18 042S171 30-Jul-2014 S,040.00 15-Aug- 2819401 2014 243.50 IS-Aug- 2819402 2014 23S.7R 1S-Aug- 2819403 2014 153.42 1S-Aug- 2819404 2014 171.43 15-Aug- 2819405 2014 171.43 IS-Aug- 2819406 2014 171.43 1S-Aug- 2819407 2014 267.86 I 15-Aug- !

2819408 2014 2,279.63 15-Aug- 2819409 2014 267.75 15-Aug- 2819410 2014 210.36 15-Aug- 2819411 2014 267.75 18-Aug- 2818064 2014 267.75 18-Aug- 2818065 2014 107.04 15-Aug- 2819412 2014 13154 15-Aug- 2819413 2014 131.54 15-Aug- 2819414 2014 171.43 ~ I !

CfA CASE NO. 9469

"P-186- "P-184- 1977" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1978" A"" GLOBE TELECOM, INC.

"P-186- "'P-184- 1979" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1980" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1981" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1982" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1983" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1984" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1985" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1986" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1987" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1988" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1989" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1990" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1991" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1992" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1993" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1994" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1995" ... \" GLOBE TELECOM, INC.

"P-186- "P-184- 1998" A" GLOBE TELECOM, INC.

"P-186- "P-184- 1999" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2000" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2001" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2002" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2003" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2004" A" GLOBE TELECOM, INC.

15-Aug- 2819415 2014 171.43 15-Aug- 2819416 2014 171.43 15-Aug- 2819417 2014 171.43 15-Aug- 2819418 2014 171.43 15-Aug- 2819419 2014 171.43 18-Aug- 2814797 2014 268.29 15-Aug- 2819420 2014 150.00 15-Aug- 2818258 2014 150.00 15-Aug- 2818259 2014 150.00 15-Aug- 2818260 2014 150.00 15-Aug- 2818261 2014 151.07 18-Aug- 2818066 2014 152.14 15-Aug- 2818262 2014 174.64 18-Aug- 2818067 2014 161.25 15-Aug- 2818263 2014 171.43 15-Aug- 2818264 2014 159.11 18-Aug- 2818068 2014 235.71 15-Aug- 2818265 2014 208.93 15-Aug- 2818266 2014 267.86 !

18-Aug- 2818069 2014 224.89 15-Aug- 2818267 2014 128.89 15-Aug- 2818268 2014 157.56 15-Aug- 2818269 2014 267.75 15-Aug- 2818270 2014 192.27 18-Aug- 2818070 2014 171.43 15-Aug- 2818271 2014 171.43 /1" 2818272 “*P-186- “*P.184- 2006” A” GLOBE TELECOM, INC. “*P-186- ““P-184- 2008” A” GLOBE TELECOM, INC.

- 2818071 “*P.186- “pea | 15-Aug- 18-Aug- 2009” A” GLOBE TELECOM, INC. 2818072 | 2014 "*D.186- P.184- 18-Aug- 4 2818076 2814798 2818073 2014 18-Aug- 2818074 2014 288.11 | 4 18-Aug- 2818075 2014 268.18 | 18-Aug- 2014 2010” A” GLOBE TELECOM, INC. “*P_186- “D.184- + 2013”, | A” GLOBE TELECOM, INC.

*P_186- "*D_184-

| 2014” L A” GLOBE TELECOM, INC. “*P_186- "°D_184- 2015” A” GLOBE TELECOM, INC. **D_186- P.184- 2016” A” GLOBE TELECOM, INC. “*P.186- "D_184- | __2017” | A” GLOBE TELECOM, INC. “*P.186- P.184- 2018” A” GLOBE TELECOM, INC. "*"D186- "P.184- 2019” A” GLOBE TELECOM, INC. “*P_186- "*D_184- + 2818078 2818079 2818077 | 271.30 2020” A” | GLOBE TELECOM, INC. 2818080 267.75 p1g6- |“ P-184- 2021” Z A” GLOBE TELECOM, INC. 2818081 267.86 “pig6. | P1484 2023” A” _| cLoze TELECOM, INC, 2818273 267.86 *"P_186- **P-184- 18-Aug- —| 2024” A” _| GLOBE ‘TELECOM, INC. 2818082 | 2014 214.11 “*P-186- “*P-184- 18-Aug- L 2025” A” GLOBE TELECOM, INC. 2818083 2014 185.36 “Dig6. | “P-184.

2026” A” | GLOBE TELECOM, INC. 2818084 “*P-186- **P-184- 18-Aug- 2027” A” __| GLOBE TELECOM, INC. 2818085 2014 128.63 | pig6 | P184- 18-Aug- | 2028” A” | GLOBE TELECOM, INC. 2818086 2014 128.77 “D1a6. | P-184- 18-Aug- 2029” A” | GLOBE TELECOM, INC. 2818087 D186. | “P-184 2030” A” | GLOBE TELECOM, INC. 2818088 “D186. | “P184- 2031” A” GLOBE TELECOM, INC. | 2818089 pia6. | “P-184- 2032” A” | GLOBE TELECOM, INC. 2818090 363.07 “Dig6- | “P-184.

2033” A” GLOBE TELECOM, INC. 2818091 “Dig6. | “P-184- 2034” A” | GLOBE TELECOM, INC. 2818092 “D186. | “P184 |___2035” A”___ | GLOBE TELECOM, INC. 2818093 '- I I

"'P-186- ""P-184- 2036" A" GLOBE TELECOM, INC.

"'P-186- "'P-184- 2037" A" GLOBE TELECOM, INC.

"'P-186- '"P-184- 2038" A" GLOBE TELECOM, INC.

"'P-186- ""P-184- 2039" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2040" A~' GLOBE TELECOM, INC.

""P-186- '"P-184- 2041" A" GLOBE TELECOM, INC.

"P-186- ""P-184- 2042" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2043" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2044" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2045" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2046" A" GLOBE TELECOM, INC.

""P-186- '"P-184- 2047" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2048" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 2049" _l\" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2050" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2051" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2052" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2053" A" GLOBE TELECOM, INC.

HP-186- ""P-184- 2054" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 2055" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 2056" A'' GLOBE TELECOM, INC.

""P-186- ""P-184- 2057" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2058" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 2059" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 2060" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 2061" A" GLOBE TELECOM, INC.

18-Aug- 2818094 2014 1,421.59 18-Aug- 2818095 2014 390.96 18-Aug- 2818096 2014 109.18 18-Aug- 2818097 2014 116.41 18-Aug- 2818098 2014 107.04 18-Aug- 2818099 2014 107.04 18-Aug- 2818100 2014 267.86 18-Aug- 2819101 2014 267.75 18-Aug- 2819102 2014 267.86 18-Aug- 2819103 2014 267.86 18-Aug- 2819104 2014 107.04 18-Aug- 2819105 2014 107.04 18-Aug- 2819106 2014 222.04 18-Aug- 2819107 2014 325.02 18-Aug- 2819108 2014 220.43 18-Aug- 2819109 2014 238.64 18-Aug- 2819110 2014 284.74 18-Aug- 2819111 2014 238.30 18-Aug- 2819112 2014 267.86 15-Aug- 2818274 2014 199.80 18-Aug- 2819113 2014 267.86 18-Aug- 2819115 2014 243.5o I 2821684 02-Sep-2014 387.57 !

18-Aug- I 2819116 2014 267.86 2821685 02-Sep-2014 293.21 18-Aug- 2814799 2014 269.47 ;I I I -

"P-186- "P-184- 2062" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2063" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2064" A" GLOBE TELECOM, INC.

~~P-186- "P-184- 2065" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2066" ..._;\" GLOBE TELECOM, INC.

"P-186- "P-184- 2067" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2068" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2069" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2070" A" GLOBE TELECOM, INC.

~~P-186- "P-184- 2071" j_\" GLOBE TELECOM, INC.

"P-186- "P-184- 2072" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2073" A~' GLOBE TELECOM, INC.

"P-186- "P-184- 2074" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2075" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2078" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2081" _l\" GLOBE TELECOM, INC.

"P-186- "P-184- 2082" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2083" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2084" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2085" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2086" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2087" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2088" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2089" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2090" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2091" A" GLOBE TELECOM, INC.

18-Aug- 2814800 2014 251.79 18-Aug- 2819117 2014 406.30 18-Aug- 2819118 2014 267.86 18-Aug- 2819119 2014 267.75 18-Aug- 2819120 2014 269.98 18-Aug- 2819121 2014 267.75 18-Aug- 2819122 2014 270.16 18-Aug- 2819123 2014 267.75 18-Aug- 2819124 2014 153.92 18-Aug- 2819125 2014 875.94 18-Aug- 2819126 2014 153.75 18-Aug- 2819127 2014 460.29 18-Aug- 2819128 2014 280.01 18-Aug- 2819129 2014 235.71 18-Aug- 2819130 2014 267.86 18-Aug- 2819131 2014 171.43 18-Aug- 2819132 2014 171.43 18-Aug- 2819133 2014 267.86 18-Aug- 2819134 2014 267.86 18-Aug- 2819135 2014 194.85 18-Aug- 2819136 2014 128.46 18-Aug- 2819137 2014 128.46 18-Aug- 2819138 2014 235.71 18-Aug- 2819139 2014 267.86 18-Aug- 2819140 2014 267.86 18-Aug- 2819141 2014 267.86 tv

“Dien | 2818201 P_186- 2102” A” _| GLOBE TELECOM, INC. “pig6- | °° P-184- 2104” A” GLOBE TELECOM, INC.

“*P-186- “*P-184- 2818202 *P.186- **P_184- 18-Aug- 2092" | A” GLOBE TELECOM, INC. 2819142 2014 144.54 r "*D_186- “*P_484- 18-Aug- 2093” A” GLOBE TELECOM, INC. 2817986 2014 475.22 “*P-186- **P.184- 18-Aug- 2094” A” GLOBE TELECOM, INC. 2819143 2014 412.39 ; "*P_486- T **D_184- 18-Aug- 2095" | A” GLOBE TELECOM, INC. 2819144 2014 267.91 "*P_186- **P.484- [| __ 2096” A” GLOBE TELECOM, INC. 2819145 112.66 | pig6. | “P-184- 2097” A” GLOBE TELECOM, INC. 2819146 177.35 *"D.186- D.184- | _2098” A” GLOBE TELECOM, INC. 2819147 2014 267.86 "*D.186- "*P.484- 18-Aug- | _2099” A” GLOBE TELECOM, INC. 2819148 2014 | 339.40 “pig6e | ‘P-184- 18-Aug- 2100” A” : GLOBE TELECOM, INC. 2819149 2014 431.76 "*D_186- "*D.184- 18-Aug- |__ 2101” A” GLOBE TELECOM, INC. 2819150 374.32 2105” | AY GLOBE TELECOM, INC. 2818203 107.04 | |p 186. "D.184- 18-Aug- 2106” A” GLOBE TELECOM, INC. 2818204 107.14 | “*D.186- *D.184- 2107” A” GLOBE TELECOM, INC. 2821695 Sep-2014 267.86 “D-186- "D.184- 15-Aug- 2109” A” GLOBE TELECOM, INC. 2818876 | 2014 267.75 “'P-186- **D.4 84. 18-Aug- aio” | AY GLOBE TELECOM, INC. 2818205 2014 267.75 | [**p-186- "D184.

2111” A” GLOBE TELECOM, INC. 2819216 | 02-Sep-2014 145.31 | “P.186- “p.184- | 18-Aug- |__2112" A” GLOBE TELECOM, INC. 2818206 2014 267.75 **P_186- **P_184- T | 18-Aug- |__2114” A” GLOBE TELECOM, INC. 2818207 2014 267.75 "D186- “page | 18-Aug- | 2115” A”___| GLOBE TELECOM, INC 2818208 2014 267.75 “"D.186- “*'P.184- 18-Aug- 2117” A” GLOBE TELECOM, INC 2818210 2014 150.00 “P_186- “p184- | 18-Aug- |__2118” A” _| GLOBE TELECOM, INC 2818211 2014 150.00 “*P-186- “*P-184- 18-Aug- 2119” A” GLOBE TELECOM, INC. 2818212 150.00 [ **p1g86- “"D.184- GLOBE TELECOM, INC. 2818213 2014 150.00 *"P-186- 18-Aug- 2122” GLOBE TELECOM, INC. 2818214 2014 150.00 yy, '"P-186- '"P-184- 2123"" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2125" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2126" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2127" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2128" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2129" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2130" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2131, .i\" GLOBE TELECOM, INC.

"P-186- "P-184- 2132" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2133" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2134" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2135" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2136" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2137" /\'l GLOBE TELECOM, INC.

"P-186- "P-184- 2138" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2139" A'~ GLOBE TELECOM, INC.

"P-186- "P-184- 2140" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2141" i\.'' GLOBE TELECOM, INC.

"P-186- "P-184- 2142" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2143" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2144" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2145" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2146" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2147" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2148" ~\" GLOBE TELECOM, INC.

"P-186- "P-184- 2149" A" GLOBE TELECOM, INC.

15-Aug- 2818879 2014 160.61 15-Aug- 2818881 2014 160.61 15-Aug- 2818882 2014 160.61 15-Aug- 2817467 2014 160.61 15-Aug- 2817468 2014 160.61 15-Aug- 2817469 2014 160.61 18-Aug- 2818215 2014 171.43 1~Aug- 2818216 2014 107.57 15-Aug- 2817470 2014 240.90 15-Aug- 2817471 2014 153.11 15-Aug- 2817472 2014 267.75 18-Aug- 2818217 2014 111.99 18-Aug- 2818218 2014 267.75 18-Aug- 2818219 2014 267.75 18-Aug- 2818220 2014 267.75 18-Aug- 2818221 2014 232.85 18-Aug- 2818222 2014 236.46 18-Aug- 2818223 2014 264.24 18-Aug- 2818224 2014 264.63 15-Aug- 2817473 2014 263.49 18-Aug- 2818225 2014 267.75 15-Aug- I 2817474 2014 85.71 15-Aug- I 2817475 2014 267.86 1 15-Aug- 267.86 I 2817476 2014 18-Aug- !

2814787 2014 267 86 18-Aug- 2814788 2014 176.18 ;I

“*P-186- **P-184-

2150” A”

“*P-186- “P-184- A” 2151” GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

“*P-186- 2158” **P.184- |

2152” A”

**P-186- **P.184-

2153” A”

“P-186- I =poiaa

2154” A”

**P-186- **P-184-

2155” A”

“p86 | *P-184-

2156” A”

[ “*P-186- 7 **P-184-

GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2821686 GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2814792 2814793 2814794 2157” A” GLOBE TELECOM, INC. “*P-186- **P-184- A” GLOBE TELECOM, INC.

2814795 18-Aug- 2814789 2014 267.75 18-Aug- 2817987 128.46 18-Aug- | _2814790 2014 | 171.64 18-Aug- | 2814791 2014 os 267.86 267.86 267.86 267.86 "p.1g6- | “*P-184- 2159” A” GLOBE TELECOM, INC. 2819217 | “*P-186- *D.184- 2160" | AY GLOBE TELECOM, INC. 2821687 | 02-Sep-2014 162.01 [pase | “P-184- 18-Aug- 2161” | A GLOBE TELECOM, INC. 2817988 2014 246.43 “*P_186- “pisa | |___2162” | A” ___| GLOBE TELECOM, INC. 2821696 | 02-Sep-2014 171.43 “p.1g6- | *P-184- T 2163” A” _| GLOBE TELECOM, INC. 2821697 | 02-Sep-2014 171.43 p16. | P-184- 18-Aup- 2164” A”____| GLOBE TELECOM, INC. 2817989 2014 267.75 pig6- | P-184- 18-Aug- 2165” A” GLOBE TELECOM, INC. 2817990 2014 267.75 “*P-186- “P-184- 18-Aug- 2166” A” GLOBE TELECOM, INC. 2814796 2014 356.07 [ p1g6. | Pied. 18-Aug- | 2167” A” GLOBE TELECOM, INC. 2817991 2014 267.75 “P186- “p-184- | 18-Aug- |__2168" [ow GLOBE TELECOM, INC. 2817992 2014 { 267.75 | “p-186- | "P-184- | 18-Aug- 2169” | A” GLOBE TELECOM, INC. 2817993 2014 | 270.71 “pig. | “Piss | | 18-Aug- 2170” A” GLOBE TELECOM, INC. | 2817994 | 2014 262.78 *P186- | ‘P-184- 18-Aug- 2171” A” GLOBE TELECOM, INC. 2817995 2014 267.75 [ "P186- lp te8 18-Aug- | 2172" [a GLOBE TELECOM, INC. 2817996 2014 528.67 “ps6 | P-184- TT 18-Aup- | _2173” A” GLOBE TELECOM, INC. 2817997 2014 2174” A” GLOBE TELECOM, INC. 2817998 2014 L__2175” A” GLOBE TELECOM, INC. 2817999 2014 I "P-186- "P-184- 2176" A" GLOBE TELECOM, INC "P-186- "P-184- 2177" A" GLOBE TELECO!vl, INC. "P-186- "P-184- 2178" A" GLOBE TELECOM, INC "P-186- "P-184- 2179" A" GLOBE TELECOM, INC "P-186- "P-184- 2180" A" GLOBE TELECOM, INC "P-186- "P-184- 2181" A" GLOBE TELECOM, INC "P-186- nP-184~ 2182" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2183" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2184" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2185" _}\."

GLOBE TELECOM, INC.

"P-186- "P-184- 2186" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 2187'' .A."

GLOBE TELECO!vl, INC "P-186- "P-184- 2188" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2189" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2190" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2191" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2192" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2193" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2194" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2195" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2196" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2197" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2198" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2199" .l\" GLOBE TELECOM, INC.

"P-186- "P-184- 2200" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2201" A" GLOBE TELECOM, INC.

----- - 14-Aug- 2818000 2014 318.19 18-Aug- 2818057 2014 182.14 18-Aug- 2818058 2014 267.86 18-Aug- 2818059 2014 120.85 18-Aug- 2818060 2014 97.81 18-Aug- 2818061 2014 188.82 18-Aug- 2818062 2014 123.11 18-Aug- 2818063 2014 267.86 2821688 02-Sep_,.2014 171.43 2821689 02-Sep-2014 174.09 2821690 02-Sep-2014 267.75 2821691 02-Scp-2014 267.75 2821698 02-Sep-2014 160.71 2821692 02-5~2014 267.75 2821693 02-Sep-2014 267.75 I 2821699 02-Sep-2014 171.43 2821700 02-Sep-2014 182.14 2819201 02-Sep-2014 171.43 2819202 02-SeJ>::2014 171.43 2819203 02-Sep-2014 171.43 2819218 02-Sep_,. 2014 252.25 2819219 02-Sep-2014 491.92 2819204 02-Sep-2014 171.43 2819205 02-S~2014 197.36 2819220 02-Sep-2014 321.32 2819206 02-Sep:2014 _ 274.18 - --- ~

““P-186- “*P-184- 2202” — “*P-186- “"p-184- GLOBE TELECOM, INC.

2819207 “p.186- | **P-184-

2207” L

| *P-186- 2208” GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

*“*P-186- 2209” 2203” GLOBE TELECOM, INC. 2819208 |

| *D_486- P_184-

2204” GLOBE TELECOM, INC. 2819209 200.80

[ “P-186- + "P-184- | |

2205” GLOBE TELECOM, INC. 2819210 Sep-2014 268.50 p486- + “D184.

2206” GLOBE TELECOM, INC. 2819211 02-Sep-2014 | 267.75 | 2819212 2820690 *““P-186- 2210” — GLOBE TELECOM, INC.

819213 02-Sep-2014 | 2820689 02-Sep-2014 | 336.75

*P186- |

2211” “*P-184- **P-186- 2212” **P-186- 2213” “*P-186- 2214” SEE TELECOM, INC.

| GLOBE TELECOM, INC.

*D_484- |

4 2819214 2820691 + GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2215” “*P.186- 7 LL Laan TELECOM, INC.

2820692 2820693 | 2820684 _| 02-Sep-2014 02-Sep-2014 ““P-186- 4 LOE TELECOM, INC.

02-Sep-2014 |_ 267.75 02-Sep-2014 | 208.39 02-Sep-2014 207.32 235.71 235.71 267,75 {GLOBE TELECOM, INC.

2819215 | 02-Sep-2014 |__ 2217” 2216” **P-186- | | GLOBE TELECOM, INC.

1 2820685 | 02-Sep-2014 + 2820686 02-Sep-2014 235.71 192.86 123.11 | 2820687 _| 02-Sep-2014 | 2224” *P-186- 2218” |, GLOBE TELECOM, INC. *P-186- 2219” GLOBE TELECOM, INC. "P.186- | °P-184- | 2220” | GLOBE TELECOM, INC. 2828926 p.186- | 'P-184- 7 | _2221” | cLope TELECOM, INC. *P.186- +r *P-184- 2222” — _| cLose TELECOM, INC. 2820674 “*P-186 “P-184- ‘| GLOBE TELECOM, INC.

487.42 | 287.78 | | 2820675 2223” “*P-186- Loe GLOBE TELECOM, INC.

“*P-186- = 2225” **P-186- 2226” **P-186- 2227” GLOBE TELECOM, INC.

|__2820677 | 02-Sep-2014 GLOBE TELECOM, INC.

2820676 02-Sep-2014 GLOBE TELECOM, INC.

| 2820678 | 02-Sep-2014 107.04 | 02-Sep-2014 107.04 2828927 24-Sep-2014 108.87 107.04 174.37 '

"P-186- "P-184- 2228" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2229" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2230" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2231" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2232" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2233" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2234" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2235" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2236" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2237" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2266" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2267" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2268" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2269" A"

INNOV:E COMMUNICATIONS

"P-186- UP-184- 2270" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2271" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2272" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2273" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2274" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2275" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2276" A"

INNOVE COMMUNICATIONS

"P-186- ''P-184- 2277" A"

INNOVE COMMUNICATIONS

"P-186- "P-184- 2582" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2583" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2584" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2585" A" GLOBE TELECOM, INC.

2820679 02-Sep~2014 198.21 2820680 02-Sep-2014 247.14 2820681 02-Sep-2014 267.86 2828928 24-Sep-2014 281.41 2828929 24-Sep-2014 267.75 2828930 24-Scp-2014 267.75 2828931 16-Sep-2014 267.75 2820682 02-S~2014 267.86 2820683 02-Sep-2014 267.86 2828932 24-Sep-2014 170.89 15-Aug- 427975 2014 5,424.00 15-Aug- 427976 2014 5,418.00 15-Aug- 427977 2014 5,418.00 15-Aug- 427978 2014 5,423.98 15-Aug- 427979 2014 5,418.00 15-Aug- 427980 2014 5,418.00 15-Aug- 427981 2014 7,919.99 15-Aug- 427982 2014 40,567.89 15-Aug- 427983 2014 4,306.22 646257 24-Sep-2014 29,145.19 427844 02-Sep-2014 7,919.99 I 427845 02-Sep-2014 s,o4o.oo 1 2832373 24-Sep-2014 128.57 2832375 24-Sep-2014 168.75 2830696 24-Sep-2014 332.04 2833128 24-Sep-2014 253.88 ;~"!

I I

"P-186- "P-184- 2586" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2587" A" GLOBE TELECOM, INC "P-186- "P-184- 2588" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2590" A" GLOBE TELECOM, INC "P-186- "P-184- 2591" A" GLOBE TELECOM, INC (~P-186- "P-184- 2592" A" GLOBE TELECOM, INC "P-186- "P-184- 2593" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2594" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2595" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2596" A" GLOBE TELECOM, INC "P-186- "P-184- 2597" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2598" A" GLOBE TELECOM, INC "P-186- "P-184- 2600" Al' GLOBE TELECOM, INC "P-186- UP-184- 2601" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2602" A" GLOBE TELECOM, INC "P-186- "P-184- 2603" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2604" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 2605" A" GLOBE TELECOM, INC "P-186- "P-184- 2606" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2607" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2608" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2609" A" GLOBE TELECOM, INC "P-186- "P-184- 2610" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2612" A" GLOBE TELECOM, INC "P-186- "P-184- 2615" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2616" A" GLOBE TELECOM, INC.

2828685 24-Sep-2014 129.64 2830415 24-Sep-2014 132.62 2832376 24-Sep-2014 268.87 2828689 24-Sep-2014 818.62 2830414 24-Sep-2014 267.86 2830413 24-Sep-2014 179.75 2830697 24-Sep-2014 162.76 2830698 24-Sep-2014 267.86 2830699 24-Sep,2014 139.18 2830700 24-Sep-2014 182.14 2833101 24-Sep-2014 267.86 2830412 24-Sep-2014 267.86 2830411 24-Sep-2014 255.33 2830410 24-SCJJ.: 2014 333.30 2830409 24-Sep-2014 267.86 2828933 24-Sep-2014 138.11 2828686 24-Sep-2014 267.75 I 2830406 24-Sep-2014 425.70 2828934 24-Se~2014 267.75 2828935 24-Sep-2014 267.86 2828690 24-Sep~2014 813.62 2833102 24-Sep-2014 235.71 2830407 24-Sep-2014 267.75 2833103 24-Sep-2014 267.75 2830408 24-Sep-2014 235.71 2833104 24-Sep-2014 171.32 ~ I

CIA CASE NO. 9469

"'P-186- "P-184- 2617" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 2619" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2620" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2621" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2622" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2623" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2624" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2625" A,_" GLOBE TELECOM, INC.

"P-186- "P-184- 2626" .l\."

GLOBE TELECOM, INC.

"P-186- "P-184- 2627" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2628" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2629" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2630" .. {\" GLOBE TELECOM, INC.

"P-186- "P-184- 2631" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2633" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 2634" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2635" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2636" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2637" .1\" GLOBE TELECOM, INC.

"P-186- "P-184- 2638" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2639" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 2640" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2641" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2642" .._\" GLOBE TELECOM, INC.

"P-186- "P-184- 2643" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2644" A" GLOBE TELECOM, INC.

2828691 24-Scp-2014 232.78 2828672 24-SejJ-2014 232.78 2830405 24-Sep-2014 262.65 2833105 24-Sej>-2014 173.04 2833106 24-Sep-2014 279.30 2836875 26-Sep-2014 267.75 2828692 24-Sep-2014 312.71 2833107 24-Sep-2014 219.36 2833108 24-Sep_-2014 265.25 2833109 24-Sep-2014 226.86 2833110 24-Se£-2014 367.41 2833111 24-Sep-2014 237.58 2832396 24-Sep-2014 267.86 2833112 24-Sep-2014 412.27 2833113 24-Sep-2014 267.75 2833114 24-SeJ:>:-2014 280.12 !

2833115 24-Sep-2014 267.86 2828693 24-Sep-2014 135.53 2830404 24-Sep-2014 460.59 2830403 24-Sep-2014 334.88 2828694 24-Sep-2014 298.83 2833116 24-Sep-2014 107.04 2833117 24-Sep~2014 107.04 2833119 24-Sep-2014 267.75 2833120 24-Sep-2014 171.43 2833122 24-Sep-2014 171.43 /""" ""P-186- '"P-184- 2645" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2646" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2647" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2648" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2650" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2651" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2652" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2653" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2654" A" GLOBE TELECOM, INC.

'"P-186- nP-184- 2655" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2656" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 2657" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2658" A" GLOBE TELECOM, INC.

"P-186- '"P-184- 2659" A" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2660" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2661" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2666" A" GLOBE TELECOM, INC.

"P-186- '"P-184- 2667" A" GLOBE TELECOM, INC.

"P-186- '"P-184- 2669" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2672" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2673" i\" GLOBE TELECOM, INC.

'"P-186- '"P-184- 2674" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 2675" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2676" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2677" A" GLOBE TELECOM, INC.

"P-186- "P-184- 2678" A" GLOBE TELECOM, INC.

2832398 24-Sep:2014 369.04 2833123 24-Sep-2014 85.71 2830402 24-Sep-2014 267.75 2833124 24-Sep-2014 85.71 2833125 24-Sep-2014 171.43 2833126 24-Sep-2014 267.75 2832225 24-Sep-2014 267.75 2832399 24-Sep-2014 160.71 2833127 24-Sep-2014 107.04 2828688 24-Sep-2014 235.71 2832377 24-Sep-2014 144.54 2832378 24-Sep-2014 298.83 2832379 24-Sep-2014 176.18 2828695 24-Sep-2014 202.37 2830401 24-Sep: 2014 267.86 2828696 24-Sep-2014 235.71 2832389 24-Sep-2014 677.08 2832400 24-Sep-2014 171.43 2828673 24-Sep-2014 160.71 2828697 24-Sep-2014 267.75 2832390 24-Sep-2014 159.26 2828676 24-Sep-2014 181.60 2832380 24-Sep-2014 267.86 2828677 24-Sep-2014 267.86 2832391 24-Sep-2014 138.84 2832381 24-Sep-2014 162.86 r/

““P-186- ““P-184- 2686” A” | GLope TELECOM, INC. | 2832240 “*P-186- “*P-184- 2689” A” GLOBE TELECOM, INC.

“*P-186- *P-184- A” 2691” 2690”

**P-186- ““P-184-

A”

[ “*P-186-

**P-184- | erose TELECOM, INC.

GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2828680 2828699 2832382 2832383

2692” | A”

| “P-186- "D_184-

| 2828681 | _2693” A” GLOBE TELECOM, INC. "P_186- D_184- 2696” GLOBE TELECOM, INC. “"D_186- ‘Pp a 2697" L- A” GLOBE TELECOM, INC. P.186- ‘P.184- 2698” A” GLOBE TELECOM, INC. "D.186- pT 184- 2828683 24-Sep-2014 159.70 | 267.86 267.86 267.75 24-Sep GLOBE TELECOM, INC.

| 2699” A” | GLOBE TELECOM, INC. ““P-186- *“*P-184- 2700” Av “*P-186- “D184- _ A” GLOBE TELECOM, INC.

-2014 2701” 2832384 | 24-Sep-2014 P.186- *D_184- 2702” A” GLOBE TELECOM, INC. 2832385 | 24-Sep-2014 P-186- *D.184- 2703” A” GLOBE TELECOM, INC. 2832386 | 24-Sep-2014 “*D.186- P.184- |__2704” A” GLOBE TELECOM, INC. 2832387 “"D_186- “p_184- | 2705” A” GLOBE TELECOM, INC. 2832388 _| 24-Sep-2014 150.00 “P_186- D.184- 2707” A” GLOBE TELECOM, INC. __|__.2832243 139.18 "P_186- “*D_184- 2709” A” GLOBE TELECOM, INC. 2836878

P-186- P-184-

2711" A” GLOBE TELECOM, INC, 2832394 D.186- D1 84- 2714” A” _| GLOBE TELECOM, INC. 2836880 175.1 4 | “*D_186- | "P=t8H 2715” A” GLOBE TELECOM, INC. 2836881 "D.186- "*D_4184- tT 2716” A” GLOBE TELECOM, INC. 2832395 24-Sep-2014 | 274.18 | “‘P-186- "p184- + | 2717” A” GLOBE TELECOM, INC. 2832397 | 24-Sep-2014 197.68 | "D_186- moore 2718” A” GLOBE TELECOM, INC. 2836882 _| 26-Sep-2014 1,164.36 | “*D.186- ech 2719" | A” GLOBE TELECOM, INC. 2832247 _| 24-Sep-2014 267.75 “D_186- D_184- 1 27207 | A” GLOBE TELECOM, INC. 2832248 | 24-Se oa | 267.75 | fv A” — GLOBE TELECOM, INC.

"P.186- “*P.184- |_2721” A” GLOBE TELECOM, INC. 2832249 | 24-Sep-2014 107.04 “P.186- T “P-184- oa sep 2014 | 2723” A” GLOBE TELECOM, INC. 2828651 | 24-Sep-2014 171.43 a7” | AY _| cLose TELECOM, INC. 2828652 | 24-Sep-2014 107.04

""P_186- P-184-

| _2725" [| a” GLOBE TELECOM, INC. 2828653 139.18 “P_186- “pis | 2726” A” GLOBE TELECOM, INC. 2828654 | 24-Sep-2014 94.06 “D.186- P.184- 2727” A” GLOBE TELECOM, INC. 2828655 | 24-Sep-2014 59.03 "D_186- "*P_184- 4 sem 2014 | 2728” Av _| GLOBE TELECOM, INC. 2828656 | 24-Sep-2014 171.43 *D_186- | “*D.184- 2730" A” _| GLOBE TELECOM, INC. { 2836884 | 26-Sep-2014 183.27 D186- a “D.184- 2731” A” GLOBE TELECOM, INC. 2828658 | 24-Sep-2014 267.96 *P.186- | P18 i: on sep 2018 | 2732” A” GLOBE TELECOM, INC. 2828659 | 24-Sep-2014 171.43

D-186- “P-184-

2734” GLOBE TELECOM, INC. 2828661 | 24-Sep-2014 267.75 2735” A GLOBE TELECOM, INC. 2828662 | 24-Sep-2014 143.32 [ “p-i86 | “*P-184- 2736” A” GLOBE TELECOM, INC. 2828663 | 24-Sep-2014 215.75 | | —*p-186- "D.184- 2737" A” GLOBE TELECOM, INC. 2828664 | 24-Sep-2014 210.75 [ “pags. | *P-184- | 2738” 4 A” GLOBE TELECOM, INC. 2836902 | 24-Sep-2014 144.54

| “P-186- “P184-

2739” A” _| GLope TELECOM, INC. 2836885 | 26-Sep-2014 158.00 "P186- P.184- | — 2740” A” GLOBE TELECOM, INC. | 2836886 | 26-Sep-2014 144.54 P186- a P18 4- 2741” 2836887 _| 26-Sep-2014 144.54 | | es re ; | GLOBE TELECOM, INC. L 2836888 | 26-Sep-2014 | 144.54 | ma" ii ‘on | GLOBE TELECOM, ING. |_2836889_| 26-Sep-2014 1a 54 | mae" ~ ‘ “| GLOBE TELECOM, INC. 2836890 _ | 26-Sep-2014 144.54 ms” + rc . | GLOBE TELECOM, INC. _| 2828665 susep 2014 | 128.58 | mas" ‘_ _| GLOBE TELECOM, INC. | 2828666 | rso-nt| 268.39 | mam re _| GLOBE TELECOM, INC. 2836891 _| 26-Sep-2014 | 235.71 | 48" ‘ GLOBE. TELECOM, INC. 2836892_| 26-Sep-2014 | 235.71 | ‘ep - p. ~ a5 iL im "| rope TELECOM, INC. 2828667 _| 24-Sep-2014 297.93 aw

“*P-186- “*P-184- 2750” A” GLOBE TELECOM, INC. ““P-186- *P-184- 2751” A” GLOBE TELECOM, INC. “*P-186- “*P-184- GLOBE TELECOM, INC.

| 2828668 2828669 2836903 -2014 165.56

2753” A”

“*P.186- “*P-184- | GLOBE TELECOM, INC, 2836893

2754” A”

acon “P4184.

GLOBE TELECOM, INC.

26-Sep-2014 | 239.03 246.43 |

2755” A” 2836894

“"D_186- *P.184- 2756" | A” GLOBE TELECOM, INC. 2836895 | 26-Sep-2014 “*D_186- “*D_184- 2757” A” GLOBE TELECOM, INC. 2836896 {2s 24 123.11 F “*P_186- "P.184- 2758” L A”___| GLOBE TELECOM, INC. 2836897 | 26-Sep-2014 | 267.86 “"P_186- “*P_184- | 2759” A” | GLoBe TELECOM, INC. 2836898 | 26-Sep-2014 129.95 **P.186- P_184- | 2760” A” GLOBE TELECOM, INC. a 2836899 | 26-Sep-2014 123.11 “D.186- | "D_184- 2761” A” GLOBE TELECOM, INC. | 2836900 26-Sep-2014 123.11 °P_186- Pp ae 2762” A” GLOBE TELECOM, INC. 2836904 | 26-Sep-2014 267.48 A” GLOBE TELECOM, INC.

INNOVE COMMUNICATIONS

“D.186- "D184.

2763” —t A” GLOBE TELECOM, INC. 2836905

| "D186- D184

2764” Ay GLOBE TELECOM, INC. 2836906 “P.186- “*D.184- 2836901 0646254 *P-184-

| 3136” A”

“*P-184- 3135” A” GLOBE TELECOM, INC.

**P-186- |

| 0646256 | 2S. 201 228,21 , 192.86 24-Sep-2014 5,220.01 26-Sep-2014 30-Oct-2014 4,291.44 207.00 | 30-Oct-2014 [ 85.71 **D_186- '*D.184-

2795" A” INNOVE COMMUNICATIONS

P_186- *P_1B4-

2796” A” INNOVE COMMUNICATIONS 0648026

*D_186- Re 3132”, | A” GLOBE TELECOM, ING. 2844139 “*D.186- “D.184- 3133” A” GLOBE TELECOM, INC. {2814140 “D.186- 2838052 17-Oct-2014 verze | 267.75 D.186- D.184-

3138” A”

[— “D.186- 3139” GLOBE TELECOM, INC.

GLOBE TELECOM, INC.

2837287 | 2844978 “*P_186 P.184-

3143” A”

“D4 al | AP GLOBE TELECOM, INC.

**P-186- *P-184-

| 3141” A” GLOBE TELECOM, INC.

| GLOBE TELECOM, INC.

{ 17-Oct-2014 17-Oct-2014 2838053 17-Oct-2014 | 170.62 a 2837265 2838054 | 17-Oce-2014 | 267.86 17-Oct-2014 107.04 jv I I

CfA CASE NO. 9469

"P-186- "P-184- 3144" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3146" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3148" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3149" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3150" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3153" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3156" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3157" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3161" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3163" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3164" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3169" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3170" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3173" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3174" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3176" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3177" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3179" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3180" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3181" _,_!\" GLOBE TELECOM, INC.

"P-186- "P-184- 3182" /\" GLORE TELECOM, INC.

"P-186- "P-184- 3183" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3184" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3186" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3187'' .l\."

GLOBE TELECOM, INC.

"P-186- "P-184- 3188" A" GLOBE TELECOM, INC.

2844979 17-0ct-2014 267.75 2844980 17-0ct-2014 171.43 2838056 17-0ct-2014 182.14 2837266 17-0ct-2014 535.50 2838057 17-0ct-2014 171.43 2838061 17-0ct-2014 128.29 2837270 17-0ct-2014 298.83 2838062 17-0ct-2014 117.64 2837274 17-0ct-2014 171.43 2838063 17-0ct-2014 138.38 2838064 17-0ct-2014 171.43 2846917 22-0ct-2014 107.14 2837289 17 -Oct-2014 107.09 2837279 17-0ct-2014 123.11 2838067 17-0ct-2014 267.75 2838068 17-0ct-2014 267.75 2838069 17-0ct-2014 280.70 2838071 17-0ct-2014 267.75 2837290 17-0ct-2014 299.90 2838072 17-0ct-2014 267.86 2838073 17-0ct-2014 267.86 2838074 17-0ct-2014 267.86 2838075 17-0ct-2014 107.57 2838076 17-0ct-2014 107.04 2844573 17-0ct-2014 108.64 2844582 17-0ct-2014 114.54 ~ I

"P-186- "P-184- 3191" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3194" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3195" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3196" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3197" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3199" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3200" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3201" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3202" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3203" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3204" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3205" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3206" A" GLOBE TELECOM, INC "P-186- "P-184- 3207" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3208" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3209" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3211" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3212" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3215" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3216" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3217" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3218" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3219" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3220" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3221" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3222" ..._-\" GLOBE TELECOM. INC.

2844583 17-0ct-2014 267.75 2844585 17-0ct-2014 253.88 2844586 17-0ct-2014 305.52 2844587 17-0ct-2014 251.79 2837291 17-0ct-2014 132.00 2844588 17-0ct-2014 315.29 2837292 17-0ct-2014 267.86 2844589 17-0ct-2014 267.86 2844590 17-0ct-2014 244.19 2844591 17-0ct-2014 326.79 2844983 17-0ct-2014 267.75 2844592 17-0ct-2014 267.75 2844593 17-0ct-2014 267.75 2844594 17-0ct-2014 267.86 2844984 17-0ct-2014 267.75 2844985 17-0ct-2014 180.25 2837258 17-0ct-2014 267.86 2837259 17-0ct-2014 267.86 2841462 17-0ct-2014 160.71 2837293 17-0ct-2014 235.71 2841463 17-0ct-2014 160.71 !

2837294 17-0ct-2014 267.75 1 2844986 17-0ct-2014 267.86 I 2841464 17 -Oct-2014 256.46 2841465 17-0ct-2014 267.75 2841466 17-0ct-2014 202.37 r/

GLOBE TELECOM, INC.

“"P.186- "P184- |___3223” A”___| GLOBE TELECOM, INC. 2841467} 17-Oct-2014 235.71 P-186- “D.184- | | 3225” A” GLOBE TELECOM, INC. | 2841468 | 17-Oct-2014 268.02 "D.186- D184 3226” A” GLOBE TELECOM, INC. 2837295 | 17-Oct-2014 267.75 “"D.186- "D-184- 3227” A” GLOBE TELECOM, INC. 2841469 | 17-Oct-2014 267.75 b “*D.186- “*D.184- 3228” A” __| GLOBE TELECOM, INC. 2841470 | 17-Oct-2014 267.75 “D.186- | D184.

3229” A” GLOBE TELECOM, INC. 2844987 | 17-Oct-2014 201.02

| “*P-186- T "D_184- 1

3231” A” GLOBE TELECOM, INC. 2837261 | 17-Oct-2014 267.86 p-186. | D.184- 3232” A” GLOBE TELECOM, INC. 2844988 17-Oct-2014 | 107.04 | "D_186- <P.184- 3235” ia A” GLOBE TELECOM, INC. 2844991 | 17-Oct-2014 | 232.78 “P.186- "D-184- 3236” A” GLOBE TELECOM, INC. 2844992 | 17-Oct-2014 267.86 “D186. | ‘*P-184- 3237” a A? GLOBE TELECOM, INC. 2844993 | 17-Oct-2014 144.54 “*P186- “D184.

L 3240” A” GLOBE TELECOM, INC. 17-Oct-2014 235.71 D.186- D484.

|__ 3241” A” GLOBE TELECOM, INC. 2841471 | 17-Oct-2014 267.75 P.186- D4 84- 3243” A” GLOBE TELECOM, INC. 2844997 7-Oct-2014 267.86 | “D_186- Dee | | 7 |__3246" A” GLOBE TELECOM, INC. 2844998 | 17-Oct-2014 807.99 “P_186- °D_184- | 3247” A” GLOBE TELECOM, INC. 2844999 | 17-Oct-2014 | 295.60 “P.186- D.184- | | 3248” A” GLOBE TELECOM, INC. 2845000 | 17-Oct-2014 139.18 2837263 17-Oct-2014 17-Oct-2014 17-Oct-2014 17-Oct-2014 3255” “P.184- 3251” A” GLOBE TELECOM, INC. | 2841451 “p.ig6 | “*P-184- 3252” A” | GLOBE TELECOM, INC. 2837298 “p.186- | ‘*P-184- 3254” A”___| GLOBE TELECOM, INC. 2841453 “pase | P18 A” | GLOBE TELECOM, INC.

"P_186- + D184.

2841454 | 17-Oct-2014 2837264 __|_ 17-Oct-2014 107.04 | 107.04 fo 17-Oct-2014 | 3260”

7 *D_184-

A” 3256" | AY | GLOBE TELECOM, INC.

[ "P4186 | *P-184-

3257” \”__ | GLOBE TELECOM, INC. 2841455 "ps6. | P84 3259” A”___| GLOBE TELECOM, INC. 2841456 *P-186- GLOBE TELECOM, INC.

17-Oct-2014 2841457 17-Oct-2014 338.92 85.71 I I

CfA CASE NO. 9469

"P-186- "P-184- 3264" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3268" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3269" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3272" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3273" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3274" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3275" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3277" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3278" _r\" GLOBE TELECOM, INC.

"P-186- "P-184- 3280" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3283" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3284" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3285" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3286" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3287" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3288" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3296" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3297" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3299" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3300" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3302" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3303" .1\" GLOBE TELECOM, INC.

"P-186- "P-184- 3304" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3307" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3309" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3310" A" GLOBE TELECOM, INC.

2841460 17-0ct-2014 235.71 2838051 17-0ct-2014 160.71 2846926 22-0ct-2014 171.43 2844143 30-0ct-2014 103.17 2844144 30-0ct-2014 123.11 2844145 30-0ct-2014 267.75 2846927 22-0ct-2014 171.43 2846929 22-0ct-2014 87.12 2846930 22-0ct-2014 95.77 2846932 22-0ct-2014 267.75 2846935 22-0ct-2014 267.86 2846936 22-0ct-2014 193.19 2846937 22-0ct-2014 171.43 2846938 22-0ct-2014 182.14 2846939 22-0ct-2014 160.71 2846940 22-0ct-2014 267.75 2844147 30-0ct-2014 267.75 I 2844148 30-0ct-2014 267.75 I 2844149 30-0ct-2014 396.11 2844150 30-0ct-2014 171.43 2845402 30-0ct-2014 150.00 2845403 30-0ct-2014 55.19 2845404 30-0ct-2014 151.07 2845405 30-0ct-2014 267.75 2845406 30-0ct-2014 86.25 2845949 22-0ct-2014 179.46 ~ I I ' -

"P-186- "P-184- 3311" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3313" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3315" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3316" A."

GLOBE TELECOM, INC.

"P-186- "P-184- 3317" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3319" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3320" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3321" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3322" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3323" ,!\."

GLOBE TELECOM, INC.

"P-186- "P-184- 3324" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3325" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 3326" A" GLOBE TELECOM, INC.

"P-186- UP-184- 3327" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3328" I\" GLOBE TELECOM, INC.

"P-186- "P-184- 3348" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3356" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3359" A" GLOBE TELECOM, INC.

"P-186- nP-184- 3366" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3368" A" GLOBE TELECOM, INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3406" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3407" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3408" A" INC.

"P-186- "P-184- INNOVE CO.MMUNICATIONS, 3409" A" INC.

"P-186-

~ ~P-184-

INNOVE COMMUNICATIONS, 3410" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3411" A" INC.

2845950 22-0ct-2014 139.18 2843552 22-0ct-2014 267.75 2843553 22-0ct-2014 267.75 2845407 30-0ct-2014 268.06 2843554 22-0ct-2014 267.86 2843555 22-0ct-2014 267.96 2845408 30-0ct-2014 161.38 2845409 30-0ct-2014 329.89 2843556 22-0ct-2014 267.75 2843557 22-0ct-2014 267.86 2843558 22-0ct-2014 267.75 2843559 22-0ct-2014 107.04 2843560 22-0ct-2014 220.97 2843561 22-0ct-2014 138.11 2843562 22-0ct-2014 234.90 2846852 22-0ct-2014 267.75 2846854 22-0ct-2014 107.04 2846856 22-0ct-2014 267.86 I 2842551 30-0ct-2014 267.75 I 2842553 30-0ct-2014 313.54 0647535 17-0ct-2014 5,418.00 0647536 17 -Oct-2014 5,418.00 0647537 17-0ct-2014 5,424.00 0647538 17-0ct-2014 3,706.12 0647539 17-0ct-2014 7,919.99 0647540 17-0ct-2014 L_ - _5,219.99_ - - --- ·- / i

"P-186- "P-184- INNOVE COMMUNICATIONS, 3412" A" INC.

"P-186- "P-184- 3698" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3720" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3721" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3723" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3725" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3726" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3727" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3728" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3734" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3735" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3736" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3741" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3743" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3753" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3755" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3757'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 3758" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3760" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3762" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3764" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3765" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3766" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3767" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3768" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3769" A" GLOBE TELECOM, INC.

0647541 17-0ct-2014 85.19 26-Nov- 2856369 2014 267.75 26-Nov- 2854577 2014 267.86 26-Nov- 2854578 2014 235.71 26-Nov- 2856372 2014 267.75 26-Nov- 2856373 2014 299.90 26-Nov- 2856374 2014 107.84 26-Nov- 2856375 2014 304.14 26-Nov- 2856376 2014 147.08 26-Nov- 2856378 2014 267.75 26-Nov- 2856307 2014 267.75 26-Nov- 2854583 2014 267.86 26-Nov- 2856309 2014 171.43 26-Nov- 2856310 2014 171.96 26-Nov- 2854591 2014 267.86 26-Nov- 2854592 2014 267.75 26-Nov- 2854593 2014 177.85 26-Nov- 2854594 2014 232.78 26-Nov- 2854596 2014 267.75 26-Nov- 2855169 2014 139.18 26-Nov- 2854597 2014 107.14 I 26-Nov- 2855171 2014 267 86 26-Nov- 2854598 2014 216.74 26-Nov- 2854599 2014 271.86 26-Nov- 2854600 2014 219.61 26-Nov- 2855898 2014 685.32 r

"P-186- "'P-184- 3770" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3771" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3773" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3774" ~.:\" GLOBE TELECOM, INC.

"P-186- "P-184- 3775" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3779" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3780" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3781" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3782" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3783" A" GLOBE TELECOM, INC.

HP-186- "P-184- 3784" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 3785" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3786" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3787" /\."

GLOBE TELECOM, INC.

"P-186- "P-184- 3788" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3789" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3790" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3791" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3792" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3793" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3794" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3795" _/\" GLOBE TELECOM, INC.

"P-186- "P-184- 3796" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3797" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3798" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3799" A" GLOBE TELECOM. INC.

26-Nov- 2856311 2014 171.43 26-Nov- 2856312 2014 267.75 26-Nov- 2856313 2014 172.87 26-Nov- 2853561 2014 267.75 26-Nov- 2853562 2014 267.75 26-Nov- 2856314 2014 209.71 26-Nov- 2853566 2014 267.75 26-Nov- 2856315 2014 191.96 26-Nov- 2856316 2014 241.07 26-Nov- 2853567 2014 192.86 26-Nov- 2853568 2014 235.71 26-Nov- 2853569 2014 235.71 26-Nov- 2856317 2014 235.71 26-Nov- 2856318 2014 235.71 26-Nov- 2856319 2014 302.89 26-Nov- 2856320 2014 75.18 26-Nov- 2856321 2014 293.77 26-Nov- 2856322 2014 118.57 26-Nov- 2856323 2014 107.04 26-Nov- 2856324 2014 107.04 26-Nov- 2856325 2014 123.11 26-Nov- 2856326 2014 1()7.04 26-Nov- 2856327 2014 107.04 26-Nov- 2856328 2014 107.04 29-Nov- 2856329 2014 123.11 26-Nov- 2856330 2014 107.04 I ;I I '

"'P-186- "P-184- 3800" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3801" .. i\" GLOBE TELECOM, INC.

"P-186- "P-184- 3802" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3803" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3804" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3805" ,_!\" GLOBE TELECOM, INC.

"P-186- "P-184- 3806" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3807" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3808" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3809" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3810" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3812" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3813" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3814" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3816" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3818" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3819" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3820" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3821" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3822" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3824" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3825" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 3826" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3827" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 3829" A" GLOBE TELECOM, INC.

"P-186- "P-184- 3838" A" GLOBE TELECOM, INC.

26-Nov- 2856331 2014 107.04 26-Nov- 2856379 2014 107.04 26-Nov- 2856380 2014 123.11 26-Nov- 2856381 2014 108.10 26-Nov- 2856382 2014 107.04 26-Nov· 2856383 2014 107.04 26-Nov- 2856384 2014 123.11 26-Nov- 2856385 2014 107.04 26-Nov- 2856386 2014 107.04 26-Nov- 2856387 2014 107.04 26-Nov- 2856388 2014 123.11 26-Nov- 2848916 2014 267.86 26-Nov- 2848917 2014 267.86 26-Nov- 2848918 2014 123.11 26-Nov- 2848919 2014 261.Gl 26-Nov- 2848920 2014 106.92 26-Nov- 2848921 2014 292.88 26-Nov- 2854881 2014 173.53 26-Nov- 2848922 2014 267.86 26-Nov- 2848923 2014 258.64 26-Nov- I 2848925 2014 257.14 I 26-Nov- I 2848926 2014 246.43 26-Nov- 2848927 2014 128.68 26-Nov- 2848928 2014 267.75 26-Nov- 2848929 2014 267.75 26-Nov- 2855899 2014 204.64 ;I

'"P-186- '"P-184- INNOVE COMMUNICATIONS. 3899'' A" INC.

'"P-186- '"P-184- INNOVE COMMUNICATIONS, 3900'' A" INC.

'"P-186- '"P-184- INNOVE COMMUNICAT10NS, 3901" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3902" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3903" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3904" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3905" A" INC "P-186- "P-184- INNOVE COMMUNICATIONS, 3906" A" INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 3907" A" INC.

"P-186- UP-184- 4129" A" GLOBE TELECOM, INC.

"P-186- nP-184- 4130" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 4132" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4133" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4134" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4135" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4136" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4137" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4139" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4141" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 4142" A" GLOBE TELECOM, INC.

''P-186- "P-184- 4145" A" GLOBE TELECOM, INC.

"P-186- '"P-184- 4146" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4147" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4148" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4149" A" GLOBE TELECOM, INC "P-186- '"P-184- 4150" .. l\" GLOBE TELECOM, INC.

26-Nov- 0648697 2014 26,902.06 26-Nov- 0651739 2014 85.18 26-Nov- 0651740 2014 5,219.99 26-Nov- 0651741 2014 5,040.01 26-Nov- 0651742 2014 7,920.00 26-Nov- 0651743 2014 5,423.98 26-Nov- 0648699 2014 5,418.00 26-Nov- 0648700 2014 5,418.00 26-Nov- 0648698 2014 4,061.00 05-Dec- 2858866 2014 852.86 17-Dec- 2862601 2014 107.58 05-Dec- 2858867 2014 1,113.11 05-Dec- 2858868 2014 299.79 05-Dec- 2858869 2014 267.75 05-Dec- 2858870 2014 267.75 05-Dec- 2858871 2014 171.32 17-Dec- 2862603 2014 235.71 05-Dec- 2858872 2014 226.50 05-Dec- 2858874 2014 267.86 05-Dec- ' 2858875 2014 270.32 05-Dec- 235.71 I 2861953 2014 05-Dec- 2861954 2014 235.71 05-Dec- 2861955 2014 92.99 05-Dec- 2861956 2014 47.68 05-Dec- 2861957 2014 47.14 05-Dec- 2861958 2014 4)14_ / I I

"P-186- "'P-184- 4152" A" GLOBE 1ELECOM, INC.

"P-186- "P-184- 4153" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4155" AI' GLOBE TELECOM, INC.

"P-186- "P-184- 4157" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4158" A" GLOBE TELECOM. INC.

"P-186- "P-184- 4159" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4160" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 4161" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4162" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4163" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4164" -'-~" GLOBE TELECOM, INC.

"P-186- "P-184- 4165" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4166" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4167" A" GLOBE TELECOM, INC.

"P-186- UP-184- 4168" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4169" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4170" A" GLOBE TELECOM, INC.

~~P-186- "P-184- 4171, A" GLOBE TELECOM, INC.

"P-186- "P-184- 4172" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4173" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4174" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4175" A'~ GLOBE TELECOM, INC.

"P-186- UP-184- 4178" /\."

GLOBE TELECOM, INC.

"P-186- "P-184- 4179" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4180" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4181" A" GLOBE TELECOM, INC.

05-Dec- 2861960 2014 267.75 05-Dec- 2858059 2014 117.75 05-Dec- 2858061 2014 171.43 17-Dec- 2862605 2014 65.67 17-Dec- 2862606 2014 65.67 05-Dec- 2858062 2014 267.75 05-Dec- 2858063 2014 943.37 05-Dec- 2858064 2014 1,289.61 17-Dec- 2862607 2014 107.09 17-Dec- 2862608 2014 235.71 17-Dec- 2862609 2014 235.71 17-Dcc- 2862610 2014 267.75 17-Dec- 2862611 2014 267.75 05-Dec- 2858065 2014 267.86 05-Dec- 2858066 2014 270.99 05-Dec- 2858067 2014 267.86 05-Dec- 2858068 2014 132.11 05-Dec- 2858069 2014 267.75 05-Dec- 2858070 2014 58.82 I 05-Dec- 2858071 2014 267.75 05-Dec- 2858072 2014 73.()3 05-Dec- 2858804 2014 186.77 05-Dec- 2858807 2014 85.88 17-Dec- 2862612 2014 235.71 05-Dec- 2858808 2014 267.75 17-Dec- 2862613 2014 267.86 ,;¥ I

"'P-186- "'P-184- 4183" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4184" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4185" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4186" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4187'' _A" GLOBE TELECOM, INC.

"P-186- "P-184- 4188" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4189" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4190" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4191" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4192" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4193" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4195" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4196" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4198" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4203" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4206" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4207" A" GLOBE TELECOM, INC.

UP-186- "P-184- 4209" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4212" A" GLOBE TELECOM, INC.

UP-186- "P-184- 4214" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4217" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4218" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4219" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4221" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4222" ,>\."

GLOBE TELECOM, INC.

"P-186- "P-184- 4223" A" GLOBE TELECOM, INC.

05-Dec- 2861962 2014 171.43 05-Dec- 2861963 2014 171.43 05-Dec- 2861964 2014 144.54 17-Dcc- 2862614 2014 267.86 05-Dec- 2861965 2014 268.82 05-Dec- 2857022 2014 160.71 05-Dec- 2857023 2014 176.71 05-Dec- 2857024 2014 171.43 05-Dec- 2857025 2014 457.06 05-Dec- 2857026 2014 267.86 05-Dec- 2858073 2014 140.25 05-Dec- 2858075 2014 267.75 05-Dec- 2858076 2014 267.86 05-Dec- 2860535 2014 267.75 05-Dec- 2860540 2014 221.50 05-Dec- 2860543 2014 107.04 05-Dec- 2860544 2014 107.04 05-Dec- 2860546 2014 107.04 05-Dec- 2860549 2014 297.75 1 05-Dec- 2858851 2014 192.86 05-Dec- 2858853 2014 155.25 05-Dec- 2858854 2014 155.25 05-Dec- 2858855 2014 203.57 05-Dec- 2858856 2014 267.86 17-Dec- 2862616 2014 117.17 05-Dec- 2858857 2014 174.65 ;/ I

"P-186- "P-184- 4225" A" GLOBE 1ELECOM, INC.

"P-186- "P-184- 4226" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4227" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4228" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4229" A" GLOBE 1ELECOM, INC.

"P-186- "P-184- 4231" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4234" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4235" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4237" A" GLOBE TELECOM, INC.

"P-186- UP-184- 4238" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4240" A" GLOBE TELECOM, INC.

"P-186- UP-184- 4241" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4242" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4243" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4245" A" GLOBE TELECOM, INC.

UP-186- "P-184- 4246" i\" GLOBE TELECOM, INC.

"P-186- "P-184- 4249" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4250" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4252" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4253" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4256" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4258" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4263" /\."

GLOBE TELECOM, INC.

"P-186- "P-184- 4265" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4267" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4268" A" GLOBE TELECOM. INC.

05-Dec- 2858859 2014 152.07 05-Dec- 2858860 2014 152.36 05-Dec- 2858861 2014 198.12 05-Dec- 2858862 2014 171.43 05-Dec- 2858863 2014 171.43 05-Dec- 2858865 2014 171.43 05-Dec- 2860790 2014 203.57 05-Dec- 2860791 2014 182.14 17-Dec- 2862617 2014 300.97 05-Dec- 2860792 2014 150.00 05-Dec- 2860794 2014 267.75 05-Dec- 2860795 2014 267.75 05-Dec- 2860796 2014 192.86 05-Dec- 2860797 2014 171.43 05-Dec- 2860799 2014 177.88 05-Dec- 2860800 2014 192.75 05-Dec- 2858145 2014 107.04 05-Dec- 107.041 2858146 2014 05-Dec- 2858148 2014 160.61 05-Dec- 2858149 2014 267.75 17-Dec- 2862618 2014 267.86 17-Dec- 2864347 2014 171.43 17-Dec- 2862619 2014 486.23 05-Dec- 2858057 2014 267.86 19-Dec- 2862921 2014 172.50 17-Dec- 2864336 2014 267.86 ~ L

"'P-186- "'P-184- 4270" A"' GLOBE TELECOM, INC.

"'P-186- "'P-184- 4273" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4275" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4276" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4277" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4278" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4279" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4282" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4283" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 4284" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4285" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4286" A" GLOBE TELECOM, INC.

UP-186- "P-184- 4287" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4288" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4289" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4290" A" GLOBE TELECOM, INC.

"P-186- nP-184- 4291" j\" GLOBE TELECOM, INC.

"P-186- "P-184- 4292" A" GLOBE TELECOM, INC.

"'P-186- "P-184- 4293" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4295" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4299" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4300" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4301" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4303" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4305" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4306" l\."

GLOBE TELECOM, INC.

17-Dec- 2864350 2014 139.06 05-Dec- 2858058 2014 220.66 17-Dec- 2862620 2014 267.86 17-Dec- 2862621 2014 267.86 17-Dec- 2862622 2014 171.32 17-Dec- 2862623 2014 267.75 17-Dec- 2862624 2014 267.75 17-Dec- 2862625 2014 856.71 19-Dec- 2862922 2014 1,659.31 17-Dec- 2862626 2014 233.04 17-Dec- 2862627 2014 203.57 17-Dec- 2862628 2014 235.71 17-Dec- 2862629 2014 235.71 17-Dec- 2862630 2014 826.53 17-Dec- 2862631 2014 267.75 17-Dec- 2862632 2014 275.15 17-Dec- 2864339 2014 134.52 17-Dec- 2862633 2014 243.50 19-Dec- 2862923 2014 283.69 17-Dec- 2862634 2014 235.71 17-Dec- 2862600 2014 267.86 19-Dec- 2862924 2014 252.11 !

19-Dec- 2862925 2014 284.89 I 19-Dec- 520.161 2862926 2014 17-Dec- 2864341 2014 267.75 17-Dec- 2863180 2014 267.75 ~ I I

'"P-186- ""P-184- 4307" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4308" A" GLOBE TELECOM, INC.

""P-186- '"P-184- 4310" A'~ GLOBE TELECOM, INC.

""P-186- ""P-184- 4311" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4312" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4313" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4314" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4315" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4317" A" GLOBE TELECOM, INC.

""P-186- "'P-184- 4318" /\" GLOBE TELECOM, INC.

"'P-186- ""P-184- 4319" i\."

GLOBE TELECOM, INC.

""P-186- ""P-184- 4323" A" GLOBE TELECOM, INC.

"'P-186- ""P-184- 4330" A" GLOBE TELECOM, INC.

UP-186- ""P-184- 4331" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4332" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4333" A" GLOBE TELECOM, INC.

""P-186- "'P-184- 4334" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4335" A" GLOBE TELECOM, INC.

"'P-186- '"P-184- 4336" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4337" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 4338" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4339" l\" GLOBE TELECOM, INC.

'"P-186- ""P-184- 4340" /\" GLOBE TELECOM, INC.

""P-186- ""P-184- 4341" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4342" _/\" GLOBE TELECOM, INC.

""P-186- ""P-184- 4343" A" GLOBE TELECOM, INC.

17-Dec- 2864342 2014 267.75 17-Dec- 2864343 2014 107 04 17-Dec- 2862635 2014 267.75 17-Dcc- 2862636 2014 267.75 17-Dec- 2864210 2014 139.18 17-Dec- 2864209 2014 139.18 17-Dec- 2864208 2014 107.14 17-Dec- 2864207 2014 70.25 17-Dec- 2864206 2014 144.54 17-Dec- 2864205 2014 144.54 17-Dec- 2864204 2014 144.54 17-Dec- 2864202 2014 53.57 19-Dec- 2862927 2014 171.43 17-Dec- 2864201 2014 85.71 17-Dec- 2864211 2014 85.71 17-Dec- 2864212 2014 85.71 !

19-Dec- 2862928 2014 267.75 17-Dec- 2864213 2014 499.80 17-Dec- 2864214 2014 267.75 17-Dec- 2864215 2014 171.43 19-Dec- 2862929 2014 255.95 17-Dec- 2864216 2014 333.78 17-Dec- 2864217 2014 267.75 19-Dec- 2862930 2014 267.86 19-Dec- 2862931 2014 267.8(, 17-Dec- 2863195 2014 192.86 ;-/

""P-186- ""P-184- 4344" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4345" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4346" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4347" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4348" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4349" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4350" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4351" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4352" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4353" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4354" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4355" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4356" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4357'' A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4358" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4359" A" GLOBE TELECOM, INC.

""P-186- nP-184- 4360" A_" GLOBE TELECOM, INC.

""P-186- ""P-184- 4361" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4362" A" GLOBE TELECOM, INC.

'"P-186- ""P-184- 4363" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4364" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4365" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4366" A" GLOBE TELECOM, INC.

""P-186- nP-184- 43(J7" A" GLOBE 1ELECOM, INC.

""P-186- ""P-184- 4368" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 4369" _A" GLOBE TELECOM. INC.

17-Dcc- 2863196 2014 426.15 17-Dec- 2863197 2014 235.71 17-Dec- 2863198 2014 171.43 17-Dec- 2863199 2014 152.11 17-Dec- 2863200 2014 158.()3 17-Dec- 2862533 2014 460.62 17-Dec- 2864322 2014 267.75 17-Dec- 2862534 2014 640.00 17-Dec- 2862535 2014 267.75 17-Dec- 2862536 2014 717.31 17-Dec- 2862537 2014 54.11 17-Dec- 2864323 2014 267.75 17-Dec- 2863188 2014 267.86 17-Dec- 2863189 2014 222.72 17-Dec- 2863190 2014 278.38 17-Dec- 2863191 2014 171.43 17-Dec- 2863192 2014 267.8(, 17-Dec- 2863193 2014 267.75 29-Dec- 2865293 2014 174.11 29-Dec- 2865294 2014 115.08 17-Dec- 2863194 2014 203.57 19-Dec- 2862932 2014 260.37 29-Dec- ' 2865295 2014 255.01 19-Dec- I 2862933 2014 273.00 29-Dec- 186.671 2865296 2014 29-Dec- 2865297 2014 109.44 ;-/

"P-186- "P-184- 4370" A" GLOBE TELECOM, INC "P-186- "P-184- 4371" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4372" A" GLOBE TELECOM, INC "P-186- "P-184- 4373" A" GLOBE TELECOM, INC "P-186- "P-184- 4374" A" GLOBE TELECOM, INC "P-186- ~~P-184- 4375" A" GLOBE TELECOM, INC "P-186- "P-184- 4376" A" GLOBE TELECOM, INC "P-186- HP-184- 4377" A" GLOBE TELECOM, INC "P-186- "P-184- 4380" A" GLOBE TELECOM, INC nP-186- "P-184- 4381" A" GLOBE TELECOM, INC.

''P-186- "P-184- 4386" A" GLOBE TELECOM, INC "P-186- "P-184- 4387" A" GLOBE TELECOM, INC "P-186- "P-184- 4388" A" GLOBE TELECOM, INC "P-186- "P-184- 4389" A" GLOBE TELECOM, INC "P-186- "P-184- 4390" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4391" A" GLOBE TELECOM, INC "P-186- "P-184- 4392" A" GLOBE TELECOM, INC.

"P-186- ''P-184- 4393" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4394" A" GLOBE TELECOM, INC "P-186- "P-184- 4395" A" GLOBE TELECOM, INC "P-186- "P-184- 4397" A~' GLOBE TELECOM, INC.

"P-186- "P-184- 4398" A" GLOBE TELECOM, INC.

"P-186- UP-184- 4399" A" GLOBE TELECOM, INC "P-186- "P-184- 4400" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4402" A."

GLOBE TELECOM, INC "P-186- "P-184- 4403" A" GLOBE TELECOM, INC 17-Dec- 2864324 2014 439.04 19-Dec- 2862934 2014 267.75 17-Dec- 2864325 2014 179.66 17-Dec- 2864326 2014 183.30 17-Dec- 2864327 2014 160.71 17-Dec- 2864328 2014 160.71 19-Dec- 2862935 2014 103.60 19-Dec- 2862936 2014 90.56 19-Dec- 2862937 2014 267.75 19-Dec- 2862938 2014 138.27 29-Dec- 2865298 2014 198.13 29-Dcc- 2865299 2014 177.32 19-Dec- 2862940 2014 267.75 19-Dec- 2862939 2014 267.75 19-Dec- 2862941 2014 267.75 19-Dec- 2862942 2014 267.75 19-Dec- 2862943 2014 267.75 19-Dec- 2862944 2014 267.75 19-Dec- 2866826 2014 267.75 19-Dec- 2866825 2014 267.86 19-Dec- 2866823 2014 267.86 19-Dec- 2866822 2014 267.86 19-Dcc- 2866821 2014 267.86 19-Dec- 2866820 2014 267.86 19-Dec- 2866818 2014 107.04 19-Dec- 2866817 2014 107.04 ~

**P-186- “*P-184- GLOBE TELECOM, INC.

4404” A”

L “*P-186- “*p-184- 2866816 2866815 | 2866814 2866813 2014 19-Dec- _ 107.04 107.04 107.04 107.04 + 2865300 2865221 2865227 4426” **P-186- 44057 | A” pe TELECOM, INC. “*P-186- “*P-184- 4406” A” GLOBE TELECOM, INC.

P-186- 7 *P-184-

4407” A” GLOBE TELECOM, INC.

*P-186- P-184- T

4411” A” GLOBE TELECOM, INC. *P-186- *P.184- 4412” A” GLOBE TELECOM, INC.

*P-186- “*P-184-

4422” A” GLOBE TELECOM, INC.

| *P-186- “*P-184-

4423” A” GLOBE TELECOM, INC. *P-186- ime GLOBE TELECOM, INC.

“*P-184- + 2865228 2014 29-Dec- 2014 2014 29-Dec- |

2014 203.21

29-Dec- 161.60 68.47 87.21 | 2865231 29-Dec- 29-Dec-

4438” A”

**P-186- ““P-184-

4439” A”

“*P-186- **p.184 GLOBE TELECOM, INC.

2865238 A” _| cLope TELECOM, INC.

4441” 2865239

| D186 [P84

4442” A” GLOBE TELECOM, INC. 2865240 “*D.186- “P7184 GLOBE TELECOM, INC.

2865245 GLOBE TELECOM, INC.

2865246

4447” A”

““P.186- *““P-184-

4448” A”

4428” A” GLOBE TELECOM, INC. 2865233 1 2014 91,23 4436” A” GLOBE TELECOM, INC. 2865235 2014 267.86 | **P-186- “*p_184- 29-Dec- GLOBE TELECOM, INC. 2865237 2014 267.55 29-Dec-

2014 267.75

2014 eT 189.96 107.04

2014 139.18

29-Dec- 246.43 | D_186- “*D_184- 29-Dec- 4449” 4 A” GLOBE TELECOM, INC. 2865247 2014 “P_186- "D184. + 29-Dec- 4450” A” "| crows TELECOM, INC. 2865248 “"D_186- moc 4451" A” { GLOBE TELECOM, INC. 2865249 2014 *P.186- D_184- 29-Dec- | 4452” A” | GLOBE TELECOM, INC. ia 2865250 2014 “*D.186- “*D_184- 29-Dec- 4453” A” GLOBE TELECOM, INC. 2864551 2014 **P.186- **Pp_184- 29-Dec- 4454” A” GLOBE TELECOM, INC. 2864552 2014 “D_186- *'D.184- 29-Dec- | 4455” |_ A” GLOBE TELECOM, INC. 2864553 2014 | “D_186- “D184 | 29-Dec- 4456” A” GLOBE TELECOM, INC. 2864554 2014 a D1 86- "D_184- 29-Dec- 4457” A” ‘| GLOBE TELECOM, INC. 2865486 2014 I I "P-186- "P-184- 4458" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4459" l\" GLOBE TELECOM, INC.

"P-186- "P-184- 4460" l\" GLOBE TELECOM, INC.

"P-186- "P-184- 4461" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4462" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4463" ~\" GLOBE TELECOM, INC.

"P-186- "P-184- 4464" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4465" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4466" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4467" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4468" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4469" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4470" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4471" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4472" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4473" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4474" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 4475" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4476" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4477" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4478" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4479" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4480" /\."

GLOBE TELECOM, INC.

"P-!86- "P-184- 4481" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 4482" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4483" A" GLOBE TELECOM, INC.

29-Dec- 2865487 2014 267.86 29-Dec- 2865488 2014 267.86 29-Dec- 2865489 2014 I 07.04 29-Dec- 2865490 2014 139.18 29-Dec- 2865491 2014 528.72 29-Dec- 2865492 2014 267.75 29-Dec- 2865493 2014 267.86 29-Dec- 2865494 2014 267.86 29-Dec- 2865495 2014 275.79 29-Dec- 2865496 2014 267.75 29-Dec- 2865497 2014 107.04 29-Dec- 2865498 2014 151.07 29-Dec- 2865499 2014 225.40 29-Dec- 2865500 2014 223.39 29-Dec- 2864555 2014 267.86 29-Dec- 2865791 2014 267.86 29-Dec- 2865792 2014 236.83 29-Dec- ' 2865793 2014 267.75 29-Dec- 2865794 2014 267.86 29-Dec- 2865795 2014 267.75 29-Dec- 2865796 2014 171.43 29-Dec- 2865797 2014 198.71 29-Dec- 2865798 2014 276.81 29-Dec- 2865799 2014 183.21 29-Dec- 2865800 2014 267.86 29-Dec- 267.861 2864567 2014 ;./ I

''P-186- "P-184- 4484" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4485" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4486" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4487" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4488" A" GLOBE TELECOM, INC "P-186- "P-184- 4489" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4490" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4491" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4492" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4493" 1V' GLOBE TELECOM, INC.

"P-186- UP-184- 4494" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4495" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4497" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4498" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4499" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4500" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4501" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4502" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4503" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4504" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4505" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4506" A" GLOBE TELECOM, INC.

nP-186- "P-184- 4507" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4508" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4509" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4510" A" GLOBE TELECOM, INC.

29-Dec- 2866152 2014 404.65 29-Dec- 2864556 2014 27133 29-Dec- 2864557 2014 267.86 29-Dec- 2864558 2014 267.86 29-Dec- 2864559 2014 238.64 29-Dec- 2864560 2014 267.75 29-Dec- 2864561 2014 192.86 29-Dec- 2864562 2014 243.50 29-Dec- 2864563 2014 337.33 29-Dec- 2864564 2014 267.75 29-Dec- 2864565 2014 267.75 29-Dec- 2864566 2014 267 75 29-Dec- 2862241 2014 85.71 29-Dec- 2862242 2014 128.32 29-Dec- 2862243 2014 171.43 29-Dec- 2862244 2014 267.86 29-Dec- 2862245 2014 171.43 26-Dec- 2862246 2014 171.43 29-Dec- 2862247 2014 372.86 29-Dcc- 2862248 2014 85.71 29-Dec- 2862249 2014 85.71 29-Dec- 2866936 2014 85.71 29-Dec- 2866937 2014 85.71 29-Dec- 2866938 2014 257.91 29-Dec- 2866939 2014 192.86 29-Dec- 2866940 2014 192.86 ;V

“°D.186- *D.184- | 29-Dec- 4511” A” GLOBE TELECOM, INC. 2866941 2014 192.86 “*P.186- “P.184- sccoea _| 29-Dec- i 4512” A” GLOBE TELECOM, INC. 2866942 2014 192.86 | P-186- P.184- L Pie] A” GLOBE TELECOM, INC. + 2866943 192.86 **P-186- **P_184- 29-Dec- 4514” A” GLOBE TELECOM, INC. 2866944 2014 "P186- “P-184- 29-Dec- | 4515” A” | GLOBE TELECOM, INC. 2866945 2014 192.86 "D.186- “p.184- 29-Dec- T 4516” A” GLOBE TELECOM, INC. | 2200946 _| 2014 192.86 “D_186- "D.184- 29-Dec- | 4517” L A” GLOBE TELECOM, INC. 2866947 + 2014 | 267.75 “D.186- "D_184- Tr 29-Dec- | 4518” |. A” GLOBE TELECOM, INC. 2862250 | 2014 | 244.80 "D186- “P_184- 29-Dec- 4519” A” GLOBE TELECOM, INC. 2866948 2014 279.43 | “P16. | P.184- 29-Dec- | LL 4520” A” GLOBE TELECOM, INC. 2866949 204.09 P_186- oa 1 4521” A” GLOBE TELECOM, INC. 2866950 231.15 "D-186- *D.184- 4522” | A” + ;LOBE TELECOM, INC. 2865789 267.86 | “"P.186- "D184 4523” LL A” GLOBE TELECOM, INC. + 2865790 276.15 **P-186- **P-184- 29-Dec- | 4524” A” GLOBE TELECOM, INC. 2866393 223.92 “*P_186- **P-184- 29-Dec- 4525” | A” GLOBE TELECOM, INC. 2866394 2014 267.86 “D.186- “P_184- 29-Dec- 7 |__ 4526” A” GLOBE TELECOM, INC. 2866395 2014 396.11 “P_186- Serre r 29-Dec- L 4527” A” GLOBE TELECOM, INC. 2866396 2014 173.04 P.186- P184- 29-Dec- 4528” _ A” GLOBE TELECOM, INC. 2866397 2014 160.71 **P-186- **P-184- 29-Dec- 4520” | a” GLOBE TELECOM, INC. 2866400 2014 “D.186- "D.184- 29-Dec- 4530” + A” GLOBE TELECOM, INC. 2866301 2014 “D.186- D.184- 29-Dec- 4531” A” GLOBE TELECOM, INC. 2866302 2014 281.22 P16. D184- 29-Dec- 4532” A” GLOBE TELECOM, INC. 2866398 163.39 “D_186- “Pst | 4533” | __a” GLOBE TELECOM, INC. 2866399 267.75 “"P.186- “P.184- | INNOVE COMMUNICATIONS, ABS 4582” A” jos 0649177 2014 29,057.51 “D186. ‘p.184- | INNOVE COMMUNICATIONS, | ABS 17-Dec- [_ 4583” A” _| INC. 0653071 4,761.08 “P186- ‘*P.184. | INNOVE COMMUNICATIONS, ABS |_4585” | A” | INC. 0654733 5,418.00 Ww P.186- ‘*p.184- | INNOVE COMMUNICATIONS, ABS 29-Dec- 4586" INC. 0654734 2014 5,418.00 | “D_186- “'p.184- | INNOVE COMMUNICATIONS, ABS 29-Dec- r 4587” A” INC. 0654735 5,424.00 ""D.186- Psa INNOVE COMMUNICATIONS, ABS 29-Dec- 4588” A INC. 0654736 2014 5,040.00 | “D.186- D184. TINNOVE COMMUNICATIONS, ABS 4590” | A”__| INC. 0654732 { 5,219.99 . “D_186- “p.184- | INNOVE COMMUNICATIONS, ABS | 4591” A” INC. | oats 85.17 | P-186- “p.184- | INNOVE COMMUNICATIONS, ABS 4592” A” LING. 0658465 7,920.00 ““P-184- | INNOVE COMMUNICATIONS, ABS A” INC. 0658466 2014 5,219.99 “"P.186- “p.184- | INNOVE COMMUNICATIONS, + ABS 29-Dec- 4594” A” INC. 0658467 2014 85.20 | D_186- ““P.184- | INNOVE COMMUNICATIONS, ABS | 29-Dec- 4595” A” INC. 0658468 2014 5,040.00 “D.186- [Pe INNOVE COMMUNICATIONS, ABS 29-Dec- a 4596” A” INC. 0658469 | 2014 15,575.99 “P.186- P184- 4804” tL A” __| GLOBE TELECOM, INC. 2869938 | 14-Jan-2015 203.57 “*P_186- “P.184- 4809” A” GLOBE TELECOM, INC. 2865374 | 09-Jan-2015 204.22 P1836. D.184- 4810” A” GLOBE TELECOM, INC. 2865375 | 09-Jan-201 s| 171.43 | r “D_186- D.184- 4811” A” _| Grose TELECOM, INC. 2865376 _| 09-Jan-2015 *D.186- | “*P_184- 4812” A? GLOBE TELECOM, INC. 2865377 | 09-Jan-2015 “D_186- D.184- 4813” = A” GLOBE TELECOM, INC. 2865378 | 09-Jan-2015 140.54 "*P186- *D.484- 4gi4”_ | A” GLOBE TELECOM, INC. 2865379 | 09-Jan-2015 163.10 "*D.186- “*D.184- 4815” A” GLOBE TELECOM, INC. 2865380 | 09-Jan-2015 "D186- °D.184- 4816" | A” GLOBE TELECOM, INC. 2865381 *D_186- "D.184- 4818” A” GLOBE TELECOM, INC. 2865382 | 09-Jan-2015 246.40 "D186- D184- | 4320" __| An GLOBE TELECOM, INC. a 2865383 | 09-Jan-2015 97.81 “P-186- D.184- 4821” A” GLOBE TELECOM, INC. 226554] 09-Jan-2015 171.43 | p86: roa | 4822” =m A”__| GLOBE TELECOM, INC. 2865385 | 09-Jan-2015 | 192.32 | D186- D184. aa + 4823” A” | ctope TELECOM, INC. 2865386 | 09-Jan-2015 181.07 D.186- oars 4824” A” GLOBE TELECOM, INC. 2865387 | 09-Jan-2015 171.43 | ““D.186- “D184 “] 4825” A” __| GLOBE TELECOM, INC. i 2865388 | 09-Jan-2015 171.43 | **P-186- “*p-184- 4826” A” GLOBE TELECOM, INC. 2865389 09-Jan-2015 “*P-186- ““P-184- 4827” A” GLOBE TELECOM, INC. 2865390 | 09-Jan-2015 ""P.186- "*P_184- osssao1 _| 4828” A” GLOBE TELECOM, INC. 2865391 | 09-Jan-2015 67.30 | P-186- "P.184- - LL 4829” A” GLOBE TELECOM, INC. 2865392 |} 09-Jan-2015 74.65 “D.186- D.184- T 4830" _| A” GLOBE TELECOM, INC. 2865393 | 09-Jan-2015 | 79.14 t "P_186- “P_184- aa 4831” A” GLOBE TELECOM, INC. 2865394 09-Jan-2015 68.16 “P-184- 2865395 09-Jan-2015 66.61 "P-186- 4832” A” _ | GLOBE TELECOM, INC. "*D.186- “p_184- 4833” A” | GLOBE TELECOM, INC. i 2865396 _| 09-Jan-2015 69.82 | "D.186- P_184- 4834” A” GLOBE TELECOM, INC. 2865397 | 09-Jan-2015 8.09 “P.186- D.184- 4835” —| A”___ | GLOBE TELECOM, INC. 2865398 | 09-Jan-2015 135.16 | “DP.186- “P_184- Ty i 4836” A” _| cuowe TELECOM, INC. 2865399 | 09-Jan-2015 146.46 "D.186- “D184. [ 4837” | A” GLOBE TELECOM, INC. 2867798 137.68

F “*'P_186- D184-

4838 A” GLOBE TELECOM, INC. 2867799 _| 09-Jan-2015 L

P186- "D184-

_ 4839” A” GLOBE TELECOM, INC. [2867800 09-Jan-2015 148.06 "*D186- “D_184- 4840” |_ A” GLOBE TELECOM, INC. 2868665 | 09-Jan-2015 137.00 I pase Pes |. ai 4841” A” __ | GLOBE TELECOM, INC. 2868666 “*D_186- “P_184- secg67 | 4842” A” GLOBE TELECOM, INC. 2868667 | 09-Jan-2015 “*D-186- D184 see || 4843” A” GLOBE TELECOM, INC. 2868668 an-2015 54.00 D.186- P.184- : 4844” A” GLOBE TELECOM, INC. 2868669 _| 09-Jan-2015 | st “D_186- "D-184- 4845” A?

**P-186- 4846” GLOBE TELECOM, INC.

2868670 09-Jan-2015 61.50 2868671 09-Jan-2015 101.68 GLOBE TELECOM, INC.

“P186- L 4847” Av GLOBE TELECOM, INC. [2808672 09-Jan-2015 70.07 | ee © “*D_186- D184- [- 4848” A” GLOBE TELECOM, INC. | 2868673 | 09-Jan-2015 68.46 : “'D_186- P14 84- 4849” A” GLOBE TELECOM, INC. | 2868674 09-Jan-2015 83.75 |

D_186- “D184_

4850” A” GLOBE TELECOM, INC. 2868675 09-Jan-2015

**P-186- **P-184-

4851” A” GLOBE TELECOM, INC. 2868676 09-Jan-2015 | 71.43 4

"P-186- "P-184- 4856" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4857" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4858" A" GLOBE TELECOM, INC.

"P-186- nP-184- 4860" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4861" A" GLOBE TELECOM, INC.

"P-186- nP-184- 4862" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4863" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4864" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4865" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4866" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4867" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4868" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4869" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4870" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4871" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4872" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4873" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4874" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4875" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4876" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4879" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4880" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4882" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4883" .. ~" GLOBE TELECOM, INC.

"P-186- "P-184- 4886" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4887" A" GLOBE TELECOM. INC.

2868681 09-)an-2015 107.04 2868682 09-Jan-2015 107.04 2868683 09-)an-2015 107.04 2868685 09-Jan-2015 107.04 2868686 09-)an-2015 107.04 2868687 09-Jan-2015 107.04 2868688 09:Jan-2015 107.04 2868689 09-Jan-2015 107.04 2868690 09:Jan-2015 107.04 2871001 09-)an-2014 107.04 2871002 09-Jan-2015 107.04 2871003 09-)an-2015 107.04 2871004 09-Jan-2015 267.86 2871005 09Jan-2015 267.86 2871006 09-)an-2015 267.86 2871007 09-Jan-2015 267.86 2871008 09-) an-2015 267.86 2871009 09c)an-2015 267.86 2871010 09Jan-2015 267.86 2871011 09-)an-2015 312.93 2871014 09-Jan-2015 30!.87 I 2871015 09-)an-2015 275.16 2871017 09-Jan-2015 329.13 2871018 09:Jan-2015 279.86 2867294 09-Jan-2015 107.04 2867295 09-lan-2015 107.04 ~ I

UP-186- "P-184- 4888" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4889" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4890" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4891" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4892" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4893" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4894" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4895" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4896" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4897" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4898" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4899" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4900" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4901" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4902" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4905" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4906" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4907" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4909" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4913" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4915" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4917" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4918" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4920" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4921" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4922" A" GLOBE TELECOM, INC.

2867296 09-]an-2015 107 04 2867297 09-Jan-2015 107JJ4 2867298 09:Jan-2015 107.04 2867299 09-Jan-2015 107.04 2867300 09-Jan-2015 107.04 2868101 09-Jan-2015 123.11 2868102 09-Jan-2015 123.11 2868103 09-)an-2015 157.40 2868104 09-Jan-2015 267.86 2868105 09Jan-2015 85.71 2868106 09-Jan-2015 271.24 2868107 09-Jan-2015 272.12 2868108 09-)an-2015 267.86 2868109 09-Jan-2015 177.77 2868110 09-]an-2015 329.21 2868111 09-Jan-2015 173.85 2868112 09-Jan-2015 267.75 2868113 09-)an-2015 300.97 2871022 09-Jan-2015 235.82 1 I 2865400 09:Jan-2015 235.71 2871028 09-J an-2015 235.71 2873487 21:Jan-2015 192.86 2871030 09-]an-2015 235.71 2868691 09-Jan-2015 301.90 2868692 09-]an-2015 107.04 2868693 09-Jan-2015 267.75 ~ I I

"P-186- "P-184- 4923" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4924" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4925" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4926" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4927" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4928" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4929" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4931" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4932" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4939" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4949" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4953" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4956" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4957" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4958" A" GLOBE TELECOM, INC.

nP-186- "P-184- 4961" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4963" i\'' GLOBE TELECOM, INC.

"P-186- "P-184- 4966" A" GLOBE TELECOM, INC.

UP-186- "P-184- 4967" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4969" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4970" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4975" .l\."

GLOBE TELECOM, INC.

"P-186- "P-184- 4976" /\" GLOBE TELECOM, INC.

"P-186- "P-184- 4978" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 4979" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4981" l\."

GLOBE TELECOM. INC.

2868694 09-)an-2015 171.43 2868695 09-Jan-2015 171.43 2868696 09-)an-2015 171.43 2868697 09-Jan-2015 160.12 2868698 09-)an-2015 139.18 2868699 09-Jan-2015 139.18 2868700 09:Jan-2015 107.14 2871036 09-Jan-2015 188.58 2871037 09-Jan-2015 85.71 2871033 09jan-2015 107.09 2869927 14-Jan-2015 246.43 2869928 14-Jan-2015 171.29 2868905 09-Jan-2015 128.46 2868906 09-lan-2015 123.11 2868907 09-Jan-2015 123.11 2869929 14-Jan-2015 108.53 2867527 14:Jan-2015 103.70 2867530 14-Jan-2015 172.19 2869935 14-Jan-2015 235.71 2869937 14-)an-2015 267.75 2869930 14-Jan-2015 171.43 2869931 14-]an-2015 267.75 2869932 14-Jan-2015 267.75 2869934 14-]an-2015 267.75 2873518 21-)an-2015 342.45 2876473 23-]an-2015 257.68 r/ i

"P-186- UP-184- 4982" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4983" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4984" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4985" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4986" A" GLOBE TELECOM, INC.

nP-186- "P-184- 4987" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4988" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4989" A" GLOBE TELECOM, INC.

"P-18(,.

"P-184- 4990" A'~ GLOBE TELECOM, INC.

"P-186- "P-184- 4991" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4992" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4993" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4994" A" GLOBE TELECOM, INC.

"P-186- ''P-184- 4995" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4996" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4997" A" GLOBE TELECOM, INC.

"P-186- "P-184- 4998" .i\" GLOBE TELECOM, INC.

"P-186- "P-184- 4999" 1\" GLOBE TELECOM, INC.

"P-186- "P-184- 5000" A" GLOBE TELECOM, INC.

"P-186- "P-184- 50(l1, A" GLOBE TELECO!v~ INC.

"P-186- ''P-184- 5002" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5003" A" GLOBE TELECO~ INC.

"P-186- "P-184- 5004" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5005" .. l\, GLOBE 1ELECOM, INC.

"P-186- "P-184- 5006" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5007'' .. A_" GLOBE TELECOM, INC.

2876465 23-]an-2015 469.67 2876466 23-Jan-2015 313.79 2876453 23-]an-2015 261.15 2876474 23-Jan-2015 333.00 2873519 21Jan-2015 178.25 2876475 23-Jan-2015 193.67 2876476 23-Jan-2015 250.56 2876477 23-]an-2015 259.84 2876478 23-Jan-2015 312.89 2876479 23-]an-2015 312.42 2876480 23-Jan-2015 325.67 2876481 23:Jan-2015 281.10 2876482 23-]an-2015 373.93 2876483 23-Jan-2015 235.99 2873520 21-]an-2015 253.72 2876484 23-Jan-2015 298.14 2876030 23-Jan-2015 182.65 2873521 21-]an-2015 742.16 2876031 23-Jan-2015 302.00 2873522 21-]an-2015 300.00 2873523 21c]an-2015 144.54 2876032 23-]an-2015 300.97 2876033 23-]an-2015 192.75 2873524 21-Jan-2015 267.75 2876454 23-]an-2015 1,215.92 2876034 23-]an-2015 257.251 n/ I I

''P-186- ""P-184- 5008" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5011, A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5013" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5014'' i\" GLOBE TELECOM, INC.

""P-186- ""P-184- 5017" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5021" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5023" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5025" A" GLOBE TELECOM, INC.

UP-186- ""P-184- 5027" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5029" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5030" .A-~' GLOBE TELECOM, INC.

""P-186- ""P-184- 5031" A" GLOBE TELECOM, INC.

""P-186- ~~P-184- 5032" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5033" A" GLOBE TELECOM, INC.

UP-186- ""P-184- 5034'' A" GLOBE TELECOM, INC.

""P-186- "P-184- 5035" _A."

GLOBE TELECOM, INC.

""P-186- "P-184- 5036" A" GLOBE TELECOM, INC.

UP-186- nP-184- 5037" A" GLOBE TELECOM, INC.

""P-186- ""P-184- 5038" A."

GLOBE TELECO.M, INC.

""P-186- qP-184- 5039" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5040" i\" GLOBE TELECOM, INC.

"P-186- ""P-184- 5041" A" GLOBE TELECOM, INC.

""P-186- "P-184- 5042" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5043" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5044" A" GLOBE 1ELECOM, INC.

""P-186- "P-184- INNOVE COMlv!UNICATIONS, 5072" A" INC.

2876455 23Jan-2015 210,00 2876035 23-Jan-2015 160.61 2876020 23:Jan-2015 193.83 2876456 23-Jan-2015 144.54 2876022 23-Jan-2015 267.86 2876025 23-)an-2015 134.41 2876026 23-Jan-2015 267.75 2876027 23-J an-2015 175.71 2876467 23-Jan-2015 267.75 2876469 23-Jan-2015 202.98 2876457 23-)an-2015 267.75 2876458 23-Jan-2015 138.25 2876459 23-)an-2015 267.86 2876029 23-Jan-2015 267.86 2876460 23Jan-2015 47 14 2876461 23-Jan-2015 53.57 2872279 28-Jan-2015 1,002.06 2872280 28-)an-2015 339.76 2872281 28-Jan-2015 20625 2872282 28-)an-2015 205.18 2872283 28,)an-2015 850.97 2872284 28Jan-2015 1,042.08 2876462 23-)an-2015 237.29 2876463 23-Jan-2015 286.57 2876464 23-)an-2015 211.61 0653582 09-)an-2015 171.32 / I

ITA CASE NO. 9469

"'P-186- "'P-184- INNOVE COMMUNICATIONS, 5073'' A" INC.

''P-186- '"P-184- INNOVE COMMUNICATIONS, 5074" A" INC.

"'P-186- '"P-184- INNOVE COMMUNICATIONS, 5078" A" INC.

UP-186- '"P-184- INNOVE COMMUNICATIONS, 5080" A" INC.

UP-186- '"P-184- INNOVE COMMUNICATIONS, 5083" A" INC.

'"P-186- '"P-184- INNOVE COMMUNICATIONS, 5086" A" INC.

'"P-186- "P-184- INNOVE COMMUNICATIONS, 5087" A" INC.

'"P-186- "P-184- 5272" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 5273" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5275" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5277" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 5278" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5279" i\" GLOBE TELECOM, INC.

"P-186- nP-184- 5280" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5281" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 5282" j\" GLOBE TELECOM, INC.

"'P-186- "P-184- 5283" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5284" A" GLOBE TELECOM, INC.

'"P-186- "P-184- 5285" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5286" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5287" ~·\" GLOBE TELECOM, INC.

'"P-186- "P-184- 5288" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5289" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5290" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5293" _i\" GLOBE TELECOM, INC.

"P-186- "P-184- 5294" A" GLOBE TELECOM, INC.

0653583 09-Jan-2015 15,576.01 0656959 21-Jan-2015 5,105.46 0656536 23-Jan-2015 21,849.69 0656964 21-Jan-2015 5,219.98 0656537 23-)an-2015 15,575.99 0656538 23-Jan-2015 15,576.01 0656539 23-Jan-2015 15,576.00 2889340 26-Feb-2015 267.86 2889331 26-Feb-2015 160.26 2889333 26-Feb-2015 165.00 2888651 26-Fcb-2015 396.11 2888652 26-Feb-2015 107.04 2888653 26-Feb-2015 267.75 2888654 26-Feb-2015 182.14 2888655 26-Feb-2015 123.11 2888656 26-Feb-2015 213.75 2888657 26-Feb-2015 267.86 2888658 26-Fcb-2015 123.11 2888659 26-Feb-2015 253.81 2889346 26-Feb-2015 182.15 2889347 26-Feb-2015 47 14 1 2889348 26-Feb-2015 211.60 2889350 26-Feb-2015 121.56 2889341 26-Feb-2015 94.85 2889343 26-Feb-2015 86.17 2889344 26-Feb-2015 105.24 - ·-(/ I

"P-186- "P-184- 5295" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5296" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5297" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5298" A" GLOBE TELECOM, INC.

"P-186- ~~P-184- 5300" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5307" A" GLOBE TELECOM, INC.

"P-186- UP-184- 5308" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5316" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5317" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5319" A" GLOBE TELECOM, INC.

"P-186- nP-184- 5321" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 5322" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5324" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5325" _A" GLOBE TELECOM, INC.

"P-186- "P-184- 5326" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5329" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5330" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5331" _i\_" GLOBE 1ELECOM, INC.

"P-186- "P-184- 5332" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5333" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5334" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5335" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5336" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5337" A" GLOBE 1ELECOM, INC.

"P-186- "P-184- 5340" ,;\'' GLOBE TELECOM, INC.

"P-186- "P-184- 5341" A" GLOBE TELECOM. INC.

2889349 26-Feb-2015 267.75 2889336 26-Feb-2015 235.71 2889337 26-Feb-2015 182.14 2889338 26-Feb-2015 267.75 2879794 06-Feb-2015 203.57 2879871 06-Feb-2015 97.19 2878351 06-Feb-2015 68.04 2878359 06-Feb-2015 155.25 2879872 06-Feb-2015 214.59 2878361 06-Feb-2015 128.46 2879873 06-Feb-2015 252.27 2878363 06-Feb-2015 267.75 2879874 06-Feb-2015 207.32 2878365 06-Feb-2015 267.86 2879875 06-Feb-2015 256.56 2879876 06-Feb-2015 345.08 2878369 06-Feb-2015 267.75 2878370 06-Feb-2015 267.75 2879877 06-Feb-2015 268.39 2878371 06-Feb-2015 107.04 .

2879878 06-Feb-2015 427.% I 2879879 06-Feb-2015 629.42 2878372 06-Feb-2015 267.86 2878373 06-Feb-2015 267.86 2878376 06-Feb-2015 267.86 2879880 06-Feb-2015 268.29 ~

"P-186- "P-184- 5343" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5344" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5345" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5346" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5347" _Al' GLOBE TELECOM, INC.

"P-186- "P-184- 5348" -'-~" GLOBE TELECOM, INC.

"P-186- "P-184- 5349" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5350" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5351" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5352" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5353" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5354" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5355" .L-\."

GLOBE TELECOM, INC.

"P-186- "P-184- 5356" A" GLOBE TELECOM, INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 5358" A" INC.

"P-186- "P-184- INNOVE COMlv!UNICATIONS, 5359" A') INC.

"P-186- "P-184- INNOVE COMMUNICATIONS, 5360" A" INC.

UP-186- "P-184- INNOVE COMMUNICATIONS, 5361" A" INC.

"P-186- "P-184- 5512" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5515" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5516" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5517" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5518" .L\" GLOBE TELECOM, INC.

"P-186- "P-184- 5519" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5520" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5521" A" GLOBE TELECOM, INC.

2878378 06-Feb-2015 267.75 2879882 06-Feb-2015 342.93 2879883 06-Feb-2015 267.75 2879884 06-Feb-2015 267.75 2879885 06-Feb-2015 235.71 2879886 06-Feb-2015 235.71 2879887 06-Feb-2015 150.54 2879888 06-Feb-2015 171.43 2879889 06-Feb-2015 62.04 2879881 06-Feb-2015 549.57 2879890 06-Feb-2015 161.78 2879891 06-Feb-2015 2,024.10 2888660 26-Feb-2015 53.57 2889345 26-Feb-2015 225.96 0658622 06-Feb-2015 15,576.00 0658623 06-Feb-2015 5,418.00 0658624 06-Feb-2015 5,424.00 0658625 06-Feb-2015 5,418.00 2899376 25-Mar-2015 267.75 2891984 13-Mar-2015 267.86 2891985 13-Mar-2015 267.75 2891986 13-Mar-2015 147.75 2891987 13-Mar-2015 1o1.o4 I 2891988 13-Mar-2015 218.04 2899378 25-Mar-2015 267.75 2891989 13-Mar-2015 227.68 / I

"P-186- "P-184- 5522" A" GLOBE TELECOM, INC "P-186- "P-184- 5523" A" GLOBE TELECOM, INC "P-186- "P-184- 5524" A" GLOBE TELECOM, INC "P-186- "P-184- 5525" A" GLOBE TELECOM, INC "P-186- "P-184- 5526" A" GLOBE TELECOM, INC "P-186- "P-184- 5527" A" GLOBE TELECOM, INC "P-186- "P-184- 5528" A" GLOBE TELECOM, INC "P-186- "P-184- 5530" A" GLOBE TELECOM, INC "P-186- "P-184- 5531" A" GLOBE TELECOM, INC "P-186- "P-184- 5532" A" GLOBE TELECOM, INC "P-186- "P-184- 5533" ..._"\" GLOBE TELECOM, INC "P-186- UP-184- 5534" A" GLOBE TELECOM, INC "P-186- "P-184- 5535" A" GLOBE TELECOM, INC "P-186- "P-184- 5536" A" GLOBE TELECOM, INC "P-186- "P-184- 5537" .1\" GLOBE TELECOM, INC "P-186- "P-184- 5538" i\" GLOBE TELECOM, INC "P-186- "P-184- 5539'' _A" GLOBE TELECOM, INC "P-186- "P-184- 5540" A" GLOBE TELECOM, INC "P-186- nP-184- 5541" A" GLOBE TELECOM, INC "P-186- "P-184- 5542" A" GLOBE TELECOM, INC "P-186- "P-184- 5543" A."

GLOBE TELECOM, INC "P-186- "P-184- 5544" .i\" GLOBE TELECOM, INC !!P-186- "P-184- 5546" A" GLOBE TELECOM, INC "P-186- "P-184- 5547" A" GLOBE TELECOM, INC "P-186- "P-184- 5548" _A" GLOBE TELECOM, INC "P-186- "P-184- 5549" A" GLOBE TELECOM, INC 2891990 13-Mar-2015 219.10 2891991 13-Mar-2015 267.75 2891992 13-Mar-2015 182.14 2899379 25-Mar-2015 364.06 2899380 25-Mar-2015 68.47 2892778 13-Mar-2015 267.75 2899381 25-Mar-2015 267.75 2899383 25-Mar-2015 275.49 2892759 13-Mar-2015 326.32 2892761 13-Mar-2015 299.79 2892762 13-Mar-2015 267.86 2892763 13-Mar-2015 242.37 2892764 13-Mar-2015 353.46 2892765 13-Mar-2015 299.79 2892766 13-Mar-2015 185.45 2892767 13-Mar-2015 235.71 2892768 13-Mar-2015 235.71 2892769 13-Mar-2015 267.86 2892770 13-Mar-2015 267.86 1 2892771 13-Mar-2015 874.39 2892772 13-Mar-2015 267.86 2892777 13-Mar-2015 983.19 2892774 13-Mar-2015 273.50 2891997 13-Mar-2015 248.34 2891998 13-Mar-2015 310.07 2899384 25-Mar-2015 267.75 ~ I UP-186- "P-184- 5550" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5551" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5552" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5553" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5557" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5567" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5568" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5569" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5570" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5571" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5573" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5574'' A" GLOBE TELECOM, INC.

"P-186- "P-184- 5575" ~A.."

GLOBE TELECOM, INC.

"P-186- "P-184- 5576" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5577" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5578" A" GLOBE TELECOM, INC.

UP-186- "P-184- 5579" A" GLOBE TELECOM, INC.

"P-186- nP-184- 5580" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5581" A'' GLOBE TELECOM, INC.

"P-186- "P-184- 5582" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5583" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5584" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5585" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5586" A" GLOBE TELECOM, INC "P-186- "P-184- 5587" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5588" A" GLOBE TELECOM, INC 2899385 25-Mar-2015 134.46 2899393 25-Mar-2015 267.86 2899394 25-Mar-2015 160.61 2899395 25-Mar-2015 267.86 2897640 25-Mar-2015 129.00 2897646 25-Mar-2015 299.79 2899391 25-Mar-2015 271.76 2897647 25-Mar-2015 267.75 2897648 25-Mar-2015 267.86 2899392 25-Mar-2015 546.21 2906483 27 -Mar-2015 267.75 2906484 27-Mar-2015 267.86 2906485 27-Mar-2015 203.57 2906486 27-Mar-2015 10704 2906487 27-Mar-2015 267.86 2906488 27-Mar-2015 99.66 2906489 27-Mar-2015 66.36 2906466 27-Mar-2015 427.86 2906467 27-Mar-2015 369.64 2906468 25-Mar-2015 409.80 I 2906469 27-Mar-2015 364.82 2906470 27-Mar-2015 364.82 2906471 27-Mar-2015 370.50 2906472 27-Mar-2015 367.50 2906473 27-Mar-2015 641.96 2906474 27 -Mar-2015 376.60 ;Y'

CfA CASE NO. 9469

"P-186- "P-184- 5589" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5590" A" GLOBE TELECOM, INC.

"P-186- nP-184- 5592" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5593" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5594" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5615" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5616" A" GLOBE TELECOM, INC.

''P-186- "P-184- 5617" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5618" A" GLOBE TELECOM, INC.

"P-186- "P-184- 5619" A" GLOBE TELECOM, INC.

UP-186- "P-184- 5620" A" GLOBE TELECOM, INC.

"P-186- 1031'' ''P-184-B" GLOBE TELECOM, INC.

"P-186- 1045" "P-184-B" GLOBE TELECOM, INC.

"P-186- 11 06" ''P-184-B" GLOBE TELECOM, INC.

nP-186- 2265" "P-184-B"

INNOVE COMMUNICATIONS

"P-186- 4140" "P-184-B" GLOBE TELECOM, INC.

"P-186- 4215" ''P-184-B" GLOBE TELECOM, INC.

"P-186- 4254" UP-184-B" GLOBE TELECOM, INC.

"P-186- INNOVE COMMUNICATIONS, 4589" "P-184-B" INC.

"P-186-537" "P-184-B" GLOBE TELECOM, INC.

"P-186-552" ''P-184-B" GLOBE TELECOM, INC.

"P-186- 5529" "P-184-B" GLOBE TELECOM, INC.

"P-186- 5545" ''P-184-B" GLOBE TELECOM, INC.

"P-186- 5591" "P-184-B" GLOBE TELECOM, INC.

I ''P-186-638"

"P-184-B" GLOBE TELECOM, INC.

i "P-186-645" nP-184-B" GLOBE TELECOM, INC.

"P-186- "P-184- 2116" D.l" GLOBE TELECOM, INC._ - 2906475 27-Mar-2015 267.75 2906476 27-Mar-2015 269.09 2906478 27-Mar-2015 369.64 2906479 27-Mar-2015 367.50 2906480 27-Mar-2015 1,092.33 2906481 27-Mar-2015 112.28 2892775 13-Mar-2015 267.91 2892776 13-Mar-2015 329.12 2906482 27-Mar-2015 235.71 2891994 13-Mar-2015 243.10 2891995 13-Mar-2015 551.04 2586124 25-Jun-2014 269.52 2792337 11:l_un-2014 172.89 2794459 18-Jun-2014 113.47 15-Aug- 427974 2014 9,289.94 05-Dec- 2858873 2014 1,433.73 17-Dec- 2862615 2014 303.07 05-Dec- 2858150 2014 267.75 ABS 29-Dec- 0652149 2014 27,096.37 07-May- .

2776545 2014 267 75 14-May- 2780805 2014

1 07JJ9

2899382 25-Mar-2015 171.96 2892773 13-Mar-2015 249.44 2906477 27-Mar-2015 284.70 28-May- 2789320 2014 252.11 28-May- 2789324 2014 85.71 18-Aug- ___l818209 - 2014 147.43 · - - ~ Total reported input VAT for FY 2015 Less: Disallowances Found by the ICP.\ Found by the Court Total Dt'salhwanws Valid input VAT for FY 2015

Based on the foregoing, relative to Petitioner's compliance with the seventh requisite, out of the Php85,017 ,982.54 total reported input VAT for FY 2015, only the amount of Php74,752,522.87 represents Petitioner's valid input VAT, as computed below:

Domestic Purchases of Capital Goods Domestic Domestic Exceeding Purchases of Purchases of Phpl Million Goods Services Pbp/0,439,630.12 Pbp 2,920,953.82 Pbp68,945,228.12 3,015,697.29 446,349.52 4,960,734.73 12,019.29 124,328.43 1,625,313.83 3,027,716.58 570,677.95 6,586,048.56 Php7,411,913.54 Php2,350,275.87 Php62,359,179.56 Considering that there are both zero- rated or effectively zero-rated sales and taxable sales, the said input VAT of Php74,752,522.87 shall be proportionately allocated on the basis of sales volume. Services Importation Rendered by of Goods Non-residents Total Php56,311.00 Php2,655,859.48 Php 85,017,982.54 56,311.00 (0.02) 8,479,092.52 24,705.60 1,786,367.15 56,311.00 24,705.58 10,265,459.67 Php - Php2,631,153.90 Php74,752,522.87 I To reiterate, the eighth requisite is to the effect that the input taxes claimed are attributable to zero-rated or effectively zero-rated sales. However, where there arc both zero-rated or effectively zero-rated sales and taxable or exempt sales, and the input taxes cannot be direcdy and entirely attributable to any of these sales, the input taxes shall be proportionately allocated on the basis of sales volume.

In this case, for the subject period of claim, there exists both effectively zero-rated sales/ receipts and taxable sales/ receipts for FY 2015. As can be ~ recalled, Petitioner reported total sales/ receipts in the amount of Php4,034 ,061,996.49. However, since Petitioner's input VAT cannot be directly or entirely attributed to any of the transactions, we shall allocate the valid input VAT of Php74,752,522.87 proportionately on the basis of the volume of its sales, thus: Valid Input VAT Amount per VAT Allocation Allocation Returns Factor [C) (A/

(A+ B)

(C +D)

VA Table sales I receipts Php 17,028,775.91 0.42% Php 315,548.93 Zero-rated sales I receipts 4,017,033,220.58 99.58% 74,436,973.94 Total Php4,034,061,996.49 {J}} 100.00% Php74,752,522.87 (D) Thus, for purposes of the eighth requisite, the input VAT attributable to Petitioner's declared zero-rated or effectively zero-rated sales/ receipts only amounted to Php74,436,973.94, as computed above. Input VAT attributable to valid zero- rated or effectively zero-rated sales which were not applied against output taxes during and in the succeeding quarters amounted only to Php50,489,628.20.

Considering that Petitioner's valid input VAT of Php315,548.93 allocated to VA Table sales/receipts is not enough to cover its output VAT liability for FY 2015 in the amount of Php2,043,453.11, the valid input VAT of Php74,436,973.94 allocated to the declared zero-rated sales/receipts shall be utilized to pay for the remaining output VAT of Php1,727,904.18, as shown below:

Output Vi\T per VAT returns'"s 105 Exhibit

FY 2015

Output VAT "P-8" 1" Quarter Php 905,479.32 ''P-9" 2"d Quarter 273,340.14 "P-10" 3'd Quarter 526,413.92 Php 2,043,453.11 IV Less: Valid input VAT allocated to VA Table sales/ receipts Output VAT still due Substantiated input VAT allocated to declared zero- rated sales/ receipts Less: Output VAT still due Excess input VAT attributable to declared zero- rated sales/ receipts 315,548.93 Php 1,727,904.18 Php 74,436,973.94 1, 727,904.18 Php 72,709,069.76 From the foregoing, Petitioner had excess/unutilized input VAT for the FY 2015 in the amount ofPhp72,709,069.76, which can be attributed to its entire declared zero-rated sales/ receipts in the amount of Php4,017 ,033,220.58. However, as stated earlier, Petitioner was able to properly substantiate only the amount of Php2,789,452,738.73 out of its total declared zero-rated sales/receipts of Php4,017,033,220.58. Thus, the excess/unutilized input VAT attributable to Petitioner's valid zero-rated sales/receipts ofPhp2,789,452,738.73 only amounts to Php50,489,628.20, as computed below: Excess input VAT attributable to zero-rated Php72,709,069.76 sales/ receipts Divided by declared zero-rated sales/ receipts 4,017,033,220.58 Multiply by valid zero-rated sales/receipts 2,789,452,738.73 Input VAT attributable to valid zero-rated sales/receipts Php50,489,628.20 Although the total input VAT claim ofPhp82,974,529.01 was carried over by Petitioner in its succeeding VAT returns, 106 it was eventually deducted as "VAT Refund/TCC" in the Monthly Value-Added Tax Declaration for the month of February 2016. 107 Thus, the subject claim no longer formed part of the excess input VAT of Php106,182,257.97 108 as of the end of February 2016. Hence, Petitioner is, in effect, deemed to have fulfilled the ninth requisite for the refund/tax credit of input VAT. In sum, Petitioner has sufficiently proven its entitlement to a refund or issuance of TCC in the amount of Php50,489,628.20 representing excess an~ 1\P-11" 4'h Quarter Total 10s Exhibits "P-189" to "P-192". 107 Exhibit "P-193" (Line 20D). 108 Exhibit "P-193" (Line 26). 338,219.73 Php2,043,453.11 unutilized input VAT attributable to its zero-rated sales/ receipts for FY 2015 or from April1, 2014 to March 31, 2015.

WHEREFORE, in light of the foregoing considerations, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, Respondent is ORDERED TO REFUND OR ISSUE A TAX CREDIT CERTIFICATE in favor of Petitioner in the amount ofPhp50,489,528.20 representing its excess and unutilized input VAT attributable to its zero-rated sales/receipts for FY 2015 or from April1, 2014 to March 31, 2015.

WE CONCUR:

MARIARO ()J...r, ~ --1>, '---- MA. BELEN M. RINGPIS-LIBAN Associate Justice ERL~.UY Associate Justice ATTESTATION I attest that the conclusions in the above decision were reached in consultation before the case was assigned to the writer of the opinion of the Court.

ERL~P.UY Associate Justice Chairperson

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