REPUBLIC OF THE PHILIPPINES)

CITY OF ILOILO )S.C

X - - - - - - - - - - - - - - - x

AFFIDAVIT
[Judicial Affidavit Form]

I, Mercedez Benz, of legal age, married, and a

resident of 20th Floor, Morgan Suites, McKinley Hill,
Brgy. Inday, Iloilo City, Philippines, after having been
sworn in accordance with law hereby depose and say,
THAT:

PRELIMINARY STATEMENT

The person examining me is Atty. Mark Aaron

Tinambunan with office address at 20th Floor, Penthouse
2026, Arthur Suites Bldg, Gen. Luna Street, Iloilo City.
The examination is being held at Iloilo City,
Philippines. I am answering his questions propounded in
English fully conscious that I do so under oath and may
face criminal liability for false testimony and perjury.

DIRECT EXAMINATION

Q1. What is your purpose in executing this Complaint

Affidavit?

A1. I am executing this Affidavit to corroborate the

facts presented in the Financial Statement and the Report
of Independent Auditor of Empire Brandy for the year
2014, 2015, and 2016;

Q2. What is your occupation?

A2. I am a practicing my profession as Certified

Public Accountant and a lawyer for 15 years and 10 years
respectively. I am the senior partner of Benz and Chavez-
Benz Law Office;

1
Q3. Do you know the defendant in this case?

A3. If you are referring to Empire Conglomerate, yes,

I conducted an audit for one of their subsidiaries, the
Empire Brandy, in the year 2014, 2015, and 2016.
Q4. I have with me a copy of the Report of Independent
Auditors of Empire Brandy Refinery Corporation signed by
a certain Ms. Mercedez Benz, are you the same Mercedez
benz who signed this document?

A4.Yes, Sir.

Q5. Can you tell us your opinion about the Audit Report?

A5.As stated in the report that I personally signed,

in our opinion, the accompanying financial statements
present fairly in all material respects the financial
position of the company as of December 31, 2015 and 2014
and its financial performance and its cashflows for the
years then and then in accordance with Philippine
Financial Reporting Standard (PFRS). As part of an audit
in accordance with the Philippine Standards in Auditing
(PSA), we exercise professional judgment and maintain
professional skepticism throughout the audit.
Q6. You mentioned that you are the one who did the
financial statement of Empire Brandy on 2014, 2015, and
2016, correct?

A6. Yes.
Q7. In that financial statement, is there an entry that
corresponds to a tax liability of Empire brandy?

A7. Yes.
Q8. Can you enlighten us more about the tax liability?
When was this reflected?

A8. Every year, there is a tax liability reflected

in the financial statement of Empire Brandy, this is due
to the fact that the company has to pay taxes imposed by
the government every year. If you check the financial
statement, in the year 2014, the tax liability indicated
was US$81,500,000, in 2015 the tax liability indicated
was US$82,000,000, and in 2016 the tax liability
indicated was US$91,020,000.

2
(Witness hands showed the tax liability in the Financial
Statement)
Q9. I am attaching the said document as Annex “A” and it
shall form part of your affidavit. Do you affirm and
confirm the action?

A9. Yes, Sir. I affirm and confirm the action.

Q10. Is it safe to say that Empire Brandy, since each

year it pays taxes, is aware

A10.Of course, taxes are pecuniary burden. The

company cannot get away from it. It is not a surprise
liability out of nowhere, it is mandated by law. So, it
is safe to say that these charges are expected by Empire
Brandy.
Q11. What was your role in the resolution of such issue?

A11. As the Chief Executive Officer, I caused the

sending of demand notices to Bowing for their immediate
action. In our contract, we stipulated that
communications should be done through registered mail,
which we did.
Q12. How many demand notices did you send?
A12. I sent four (4) notices. First notice was sent
on October 20, 2018, second was sent on October 25, 2018,
third was sent on November 9, 2018 and the last was sent
on November 16, 2018. These notices were actually
included in the main complaint that we filed.

Q13. How did Bowing Airtech respond?

A13. They did not respond to any one of the notices
despite our diligent efforts to notify them and order
their actions for immediate resolution of the issue. And
we are sure that they received the notices based from the
delivery receipts we received from PhilPost (Annex “B”).
Q14. How did Bowing’s actions affect your operations?

A14. We incurred monetary injuries for ticket

refunds, fuel expenses, pilots and cabin crew salary, and
hauling and parking fees. Based from the report of our

3
Sales Team, we had to shell out a total of P23, 277, 880
only for ticket refund (Annex “C”). The amount of P11,
703, 744 was spent for our fuel expenses as evidenced by
the Fuel Invoice (Annex “D). In addition, as we have
already fulfilled out part in our employees’ contract, a
total of P3,500,000 was provided as their compensation
(Annex “E). Not to mention, our hauling and parking fees
which totals to P38, 566, 060 based on the invoices
collected (Annex “F”).

Our Audit department also sent a report indicating

that we have incurred P38, 566, 060 for unrealized profit
and P93, 600, 000 for profit loss amounting to a total
of P132, 166, 060 temperate damages (Annex “G”).

Most significantly, however, aside from the monetary

expenses incurred, we have lost our credibility as the
premier provider of air transport to our valued
customers. We were bashed in different social media
platforms, and complaints in our trunk line spiked up
based on reports from our partner BPO.

Q14. Do you have additional testimonies to present?

A14. None as of this moment, Sir. However, I may be

able to testify and provide additional information is
warranted in the future.

Q15: Do you affirm and confirm the contents of this

Affidavit?

A15. Yes, Sir. I affirm and confirm the contents of

this Affidavit;

IN WITNESS WHEREOF, I have hereunto affixed my

signature this 13th day of February in the City of Iloilo,
Philippines.

FRANCHESKA JOANNE Q. CRUZ-AM

Affiant

SWORN ATTESTATION OF THE COUNSEL/LAWYER

4
 I, ATTY. MARK AARON TINAMBUNAN, of legal age,
Filipino, Single, with office address at 5th Floor,
Penthouse 9, Arthur Suites Bldg, Gen. Luna Street, Iloilo
City, after being duly sworn to, in accordance with law,
do hereby depose and say:

1. I was the one who conducted the examination of

affiant Francheska Joanne Q. Cruz-am;

2. I have faithfully recorded or caused to be recorded

the questions I asked and the corresponding answers
that the witness gave, translated the questions in
the dialect that he understood (Tagalog) and her
answers translated into English;

3. Neither I nor any other person then present or

assisting him coached the witness regarding his
answers.

IN WITNESS WHEREOF, I have hereunto set my hand this

th
13 day of February in the City of Iloilo, Philippines.

ATTY. MARK AARON TINAMBUNAN,LL.M.,J.D.

Examining Lawyer

SUBSCRIBED AND SWORN to before me, this 13th day of

February in the City of Iloilo, Philippines. I hereby
certify that I have personally examined the affiant and
I am fully satisfied that she voluntarily read and
executed her attestation.

Doc No: ________

Book No: _______ NOTARY PUBLIC
Page No: _______
Series of: _____

5
 ANNEX A

DEED OF SALE OF THE AIRCRAFT

DEED OF ABSOLUTE SALE

“AIRBUS 2019”

KNOW ALL MEN BY THESE PRESENTS:

This DEED OF ABSOLUTE SALE is made, executed and entered into by:

BOWING AIRTECH, INC., a corporation duly incorporated under the laws of

the Republic of the Philippines. and with physical and postal address at 8th Floor New
World Bldg., Gen. Luna St. Iloilo City 5000 Philippines, hereinafter referred to as the
SELLER

-AND-

PHILIPPINE PACIFIC AIRLINES, INC., a corporation duly incorporated

under the laws of the Republic of the Philippines. and with physical and postal address at
Clark Airbase, Angeles City, Pampanga 2009 Philippines, hereinafter referred to as the
BUYER

WITNESSETH;

WHEREAS, the SELLER is the registered owner of an Airbus 2019; and that they
hold legal title to the aircraft, free of all liens/encumbrances, that will be transferred to the
Buyer in the sale:

AIRBUS 2019: SN-4CE69698210B

WHEREAS, the BUYER agrees to purchase Airbus 2019 with Serial number
4CE69698210B, built in 2012 by Bowing Airtech, Inc. Such aircraft, has a registration
number of RP6921, which, after the sale will be transferred to the BUYER at the expense
of the SELLER;

WHEREAS, the BUYER has offered to buy and the SELLER has agreed to sell
the above-mentioned aircraft for the amount of TWO HUNDRED FIFTY-NINE
THOUSAND (US$259,000.00), United States Dollar; and that the BUYER agrees to pay
ONE HUNDRED THOUSAND (US$100,000.00) upon perfection of this DEED OF
ABSOLUTE SALE, and that the remaining ONE HUNDRED FIFTY-NINE
THOUSAND (US$159,000.00) shall be paid upon delivery of the aircraft;

6
 WHEREAS, the SELLER shall deliver the aircraft to Clark Airbase, Pampanga,
with all cost of delivery shouldered by the SELLER, on or before 25th of November 2013;

WHEREAS, in the account that the BUYER is unable to make the payment, this
agreement shall be considered void and any non-refundable deposits shall be kept by the
Seller. If the Seller is not able to transfer the title to the Aircraft due to damage beyond
repair or seizure the agreement should become void with all deposits being refunded to the
Buyer along with reimbursement for any due diligence costs;

WHEREAS, the BUYER agrees to pay any and all taxes imposed by local and
national governments for the transaction of the Aircraft;

WHEREAS, the invalidity of any section of this agreement does not affect the
validity of the remaining sections thereof.

NOW THEREFORE, for and in consideration of the sum TWO HUNDRED

FIFTY-NINE THOUSAND (US$259,000.00), United States Dollar, hand paid by the
BUYER to the SELLER, the SELLER DO HEREBY SELL, TRANSFER, and CONVEY
by way of Absolute Sale unto the said BUYER, his heirs and assigns, AIRBUS 2019 SN-
4CE69698210B, free from all liens and encumbrances of whatever nature including estate
taxes as of the date of this sale.

BUYER: PHILIPPINE PACIFIC AIRLINES, INC.

SELLER: BOWING AIRTECH, INC.

DATE OF SALE: NOVEMBER 25, 2013

Signature of Authorized Representatives:

__JOANA PALUGOT____ _________ __JURY TAMBOK__ ________

Vice-President for Operations Date Vice-President for Sales Date
Philippine Pacific Airlines, Inc. Bowing Airtech, Inc.
“BUYER“ “SELLER”

7
 SUBSCRIBED AND SWORN to before me, this 13th day
of November, 2013 in the City of Iloilo, Philippines.
I hereby certify that I have personally examined the
affiant and I am fully satisfied that she voluntarily
read and executed her attestation.

Doc No: ________

Book No: _______ NOTARY PUBLIC
Page No: _______
Series of: _____

8
 ANNEX B1

DELIVERY RECEIPTS Notice 01

9
 ANNEX B2

DELIVERY RECEIPTS Notice 02

10
 ANNEX B3

DELIVERY RECEIPTS Notice 03

11
 ANNEX B4

DELIVERY RECEIPTS Notice 04

12
 ANNEX C1
TICKET REFUND INVOICE ECONOMY CLASS

Philippine Pacific Airlines

Ticket Sales
No. Ticket No. Type Amount Tax Total Route
1 000-001 Economy ₱ 40,634.88 ₱ 5,541.00 ₱ 46,176.00 MNL - DUB
2 000-002 Economy 40,634.88 5,541 46,176 MNL - DUB
3 000-003 Economy 40,634.88 5,541 46,176 MNL - DUB
4 000-004 Economy 40,634.88 5,541 46,176 MNL - DUB
5 000-005 Economy 40,634.88 5,541 46,176 MNL - DUB
6 000-006 Economy 40,634.88 5,541 46,176 MNL - DUB
7 000-007 Economy 40,634.88 5,541 46,176 MNL - DUB
8 000-008 Economy 40,634.88 5,541 46,176 MNL - DUB
9 000-009 Economy 40,634.88 5,541 46,176 MNL - DUB
10 000-010 Economy 40,634.88 5,541 46,176 MNL - DUB
11 000-011 Economy 40,634.88 5,541 46,176 MNL - DUB
12 000-012 Economy 40,634.88 5,541 46,176 MNL - DUB
13 000-013 Economy 40,634.88 5,541 46,176 MNL - DUB
14 000-014 Economy 40,634.88 5,541 46,176 MNL - DUB
15 000-015 Economy 40,634.88 5,541 46,176 MNL - DUB
16 000-016 Economy 40,634.88 5,541 46,176 MNL - DUB
17 000-017 Economy 40,634.88 5,541 46,176 MNL - DUB
18 000-018 Economy 40,634.88 5,541 46,176 MNL - DUB
19 000-019 Economy 40,634.88 5,541 46,176 MNL - DUB
20 000-020 Economy 40,634.88 5,541 46,176 MNL - DUB
21 000-021 Economy 40,634.88 5,541 46,176 MNL - DUB
22 000-022 Economy 40,634.88 5,541 46,176 MNL - DUB
23 000-023 Economy 40,634.88 5,541 46,176 MNL - DUB
24 000-024 Economy 40,634.88 5,541 46,176 MNL - DUB
25 000-025 Economy 40,634.88 5,541 46,176 MNL - DUB
26 000-026 Economy 40,634.88 5,541 46,176 MNL - DUB
27 000-027 Economy 40,634.88 5,541 46,176 MNL - DUB
28 000-028 Economy 40,634.88 5,541 46,176 MNL - DUB
29 000-029 Economy 40,634.88 5,541 46,176 MNL - DUB
30 000-030 Economy 40,634.88 5,541 46,176 MNL - DUB
31 000-031 Economy 40,634.88 5,541 46,176 MNL - DUB
32 000-032 Economy 40,634.88 5,541 46,176 MNL - DUB
33 000-033 Economy 40,634.88 5,541 46,176 MNL - DUB
34 000-034 Economy 40,634.88 5,541 46,176 MNL - DUB
35 000-035 Economy 40,634.88 5,541 46,176 MNL - DUB
36 000-036 Economy 40,634.88 5,541 46,176 MNL - DUB
37 000-037 Economy 40,634.88 5,541 46,176 MNL - DUB
38 000-038 Economy 40,634.88 5,541 46,176 MNL - DUB
39 000-039 Economy 40,634.88 5,541 46,176 MNL - DUB
40 000-040 Economy 40,634.88 5,541 46,176 MNL - DUB
41 000-041 Economy 40,634.88 5,541 46,176 MNL - DUB
42 000-042 Economy 40,634.88 5,541 46,176 MNL - DUB

13
43 000-043 Economy 40,634.88 5,541 46,176 MNL - DUB
44 000-044 Economy 40,634.88 5,541 46,176 MNL - DUB
45 000-045 Economy 40,634.88 5,541 46,176 MNL - DUB
46 000-046 Economy 40,634.88 5,541 46,176 MNL - DUB
47 000-047 Economy 40,634.88 5,541 46,176 MNL - DUB
48 000-048 Economy 40,634.88 5,541 46,176 MNL - DUB
49 000-049 Economy 40,634.88 5,541 46,176 MNL - DUB
50 000-050 Economy 40,634.88 5,541 46,176 MNL - DUB
51 000-051 Economy 40,634.88 5,541 46,176 MNL - DUB
52 000-052 Economy 40,634.88 5,541 46,176 MNL - DUB
53 000-053 Economy 40,634.88 5,541 46,176 MNL - DUB
54 000-054 Economy 40,634.88 5,541 46,176 MNL - DUB
55 000-055 Economy 40,634.88 5,541 46,176 MNL - DUB
56 000-056 Economy 40,634.88 5,541 46,176 MNL - DUB
57 000-057 Economy 40,634.88 5,541 46,176 MNL - DUB
58 000-058 Economy 40,634.88 5,541 46,176 MNL - DUB
59 000-059 Economy 40,634.88 5,541 46,176 MNL - DUB
60 000-060 Economy 40,634.88 5,541 46,176 MNL - DUB
61 000-061 Economy 40,634.88 5,541 46,176 MNL - DUB
62 000-062 Economy 40,634.88 5,541 46,176 MNL - DUB
63 000-063 Economy 40,634.88 5,541 46,176 MNL - DUB
64 000-064 Economy 40,634.88 5,541 46,176 MNL - DUB
65 000-065 Economy 40,634.88 5,541 46,176 MNL - DUB
66 000-066 Economy 40,634.88 5,541 46,176 MNL - DUB
67 000-067 Economy 40,634.88 5,541 46,176 MNL - DUB
68 000-068 Economy 40,634.88 5,541 46,176 MNL - DUB
69 000-069 Economy 40,634.88 5,541 46,176 MNL - DUB
70 000-070 Economy 40,634.88 5,541 46,176 MNL - DUB
71 000-071 Economy 40,634.88 5,541 46,176 MNL - DUB
72 000-072 Economy 40,634.88 5,541 46,176 MNL - DUB
73 000-073 Economy 40,634.88 5,541 46,176 MNL - DUB
74 000-074 Economy 40,634.88 5,541 46,176 MNL - DUB
75 000-075 Economy 40,634.88 5,541 46,176 MNL - DUB
76 000-076 Economy 40,634.88 5,541 46,176 MNL - DUB
77 000-077 Economy 40,634.88 5,541 46,176 MNL - DUB
78 000-078 Economy 40,634.88 5,541 46,176 MNL - DUB
79 000-079 Economy 40,634.88 5,541 46,176 MNL - DUB
80 000-080 Economy 40,634.88 5,541 46,176 MNL - DUB
81 000-081 Economy 40,634.88 5,541 46,176 MNL - DUB
82 000-082 Economy 40,634.88 5,541 46,176 MNL - DUB
83 000-083 Economy 40,634.88 5,541 46,176 MNL - DUB
84 000-084 Economy 40,634.88 5,541 46,176 MNL - DUB
85 000-085 Economy 40,634.88 5,541 46,176 MNL - DUB
86 000-086 Economy 40,634.88 5,541 46,176 MNL - DUB
87 000-087 Economy 40,634.88 5,541 46,176 MNL - DUB
88 000-088 Economy 40,634.88 5,541 46,176 MNL - DUB
89 000-089 Economy 40,634.88 5,541 46,176 MNL - DUB
90 000-090 Economy 40,634.88 5,541 46,176 MNL - DUB

14
91 000-091 Economy 40,634.88 5,541 46,176 MNL - DUB
92 000-092 Economy 40,634.88 5,541 46,176 MNL - DUB
93 000-093 Economy 40,634.88 5,541 46,176 MNL - DUB
94 000-094 Economy 40,634.88 5,541 46,176 MNL - DUB
95 000-095 Economy 40,634.88 5,541 46,176 MNL - DUB
96 000-096 Economy 40,634.88 5,541 46,176 MNL - DUB
97 000-097 Economy 40,634.88 5,541 46,176 MNL - DUB
98 000-098 Economy 40,634.88 5,541 46,176 MNL - DUB
99 000-099 Economy 40,634.88 5,541 46,176 MNL - DUB
100 000-100 Economy 40,634.88 5,541 46,176 MNL - DUB
101 000-101 Economy 40,634.88 5,541 46,176 MNL - DUB
102 000-102 Economy 40,634.88 5,541 46,176 MNL - DUB
103 000-103 Economy 40,634.88 5,541 46,176 MNL - DUB
104 000-104 Economy 40,634.88 5,541 46,176 MNL - DUB
105 000-105 Economy 40,634.88 5,541 46,176 MNL - DUB
106 000-106 Economy 40,634.88 5,541 46,176 MNL - DUB
107 000-107 Economy 40,634.88 5,541 46,176 MNL - DUB
108 000-108 Economy 40,634.88 5,541 46,176 MNL - DUB
109 000-109 Economy 40,634.88 5,541 46,176 MNL - DUB
110 000-110 Economy 40,634.88 5,541 46,176 MNL - DUB
111 000-111 Economy 40,634.88 5,541 46,176 MNL - DUB
112 000-112 Economy 40,634.88 5,541 46,176 MNL - DUB
113 000-113 Economy 40,634.88 5,541 46,176 MNL - DUB
114 000-114 Economy 40,634.88 5,541 46,176 MNL - DUB
115 000-115 Economy 40,634.88 5,541 46,176 MNL - DUB
116 000-116 Economy 40,634.88 5,541 46,176 MNL - DUB
117 000-117 Economy 40,634.88 5,541 46,176 MNL - DUB
118 000-118 Economy 40,634.88 5,541 46,176 MNL - DUB
119 000-119 Economy 40,634.88 5,541 46,176 MNL - DUB
120 000-120 Economy 40,634.88 5,541 46,176 MNL - DUB
121 000-121 Economy 40,634.88 5,541 46,176 MNL - DUB
122 000-122 Economy 40,634.88 5,541 46,176 MNL - DUB
123 000-123 Economy 40,634.88 5,541 46,176 MNL - DUB
124 000-124 Economy 40,634.88 5,541 46,176 MNL - DUB
125 000-125 Economy 40,634.88 5,541 46,176 MNL - DUB
126 000-126 Economy 40,634.88 5,541 46,176 MNL - DUB
127 000-127 Economy 40,634.88 5,541 46,176 MNL - DUB
128 000-128 Economy 40,634.88 5,541 46,176 MNL - DUB
129 000-129 Economy 40,634.88 5,541 46,176 MNL - DUB
130 000-130 Economy 40,634.88 5,541 46,176 MNL - DUB
131 000-131 Economy 40,634.88 5,541 46,176 MNL - DUB
132 000-132 Economy 40,634.88 5,541 46,176 MNL - DUB
133 000-133 Economy 40,634.88 5,541 46,176 MNL - DUB
134 000-134 Economy 40,634.88 5,541 46,176 MNL - DUB
135 000-135 Economy 40,634.88 5,541 46,176 MNL - DUB
136 000-136 Economy 40,634.88 5,541 46,176 MNL - DUB
137 000-137 Economy 40,634.88 5,541 46,176 MNL - DUB
138 000-138 Economy 40,634.88 5,541 46,176 MNL - DUB

15
139 000-139 Economy 40,634.88 5,541 46,176 MNL - DUB
140 000-140 Economy 40,634.88 5,541 46,176 MNL - DUB
141 000-141 Economy 40,634.88 5,541 46,176 MNL - DUB
142 000-142 Economy 40,634.88 5,541 46,176 MNL - DUB
143 000-143 Economy 40,634.88 5,541 46,176 MNL - DUB
144 000-144 Economy 40,634.88 5,541 46,176 MNL - DUB
145 000-145 Economy 40,634.88 5,541 46,176 MNL - DUB
146 000-146 Economy 40,634.88 5,541 46,176 MNL - DUB
147 000-147 Economy 40,634.88 5,541 46,176 MNL - DUB
148 000-148 Economy 40,634.88 5,541 46,176 MNL - DUB
149 000-149 Economy 40,634.88 5,541 46,176 MNL - DUB
150 000-150 Economy 40,634.88 5,541 46,176 MNL - DUB
151 000-151 Economy 40,634.88 5,541 46,176 MNL - DUB
152 000-152 Economy 40,634.88 5,541 46,176 MNL - DUB
153 000-153 Economy 40,634.88 5,541 46,176 MNL - DUB
154 000-154 Economy 40,634.88 5,541 46,176 MNL - DUB
155 000-155 Economy 40,634.88 5,541 46,176 MNL - DUB
156 000-156 Economy 40,634.88 5,541 46,176 MNL - DUB
157 000-157 Economy 40,634.88 5,541 46,176 MNL - DUB
158 000-158 Economy 40,634.88 5,541 46,176 MNL - DUB
159 000-159 Economy 40,634.88 5,541 46,176 MNL - DUB
160 000-160 Economy 40,634.88 5,541 46,176 MNL - DUB
161 000-161 Economy 40,634.88 5,541 46,176 MNL - DUB
162 000-162 Economy 40,634.88 5,541 46,176 MNL - DUB
163 000-163 Economy 40,634.88 5,541 46,176 MNL - DUB
164 000-164 Economy 40,634.88 5,541 46,176 MNL - DUB
165 000-165 Economy 40,634.88 5,541 46,176 MNL - DUB
166 000-166 Economy 40,634.88 5,541 46,176 MNL - DUB
167 000-167 Economy 40,634.88 5,541 46,176 MNL - DUB
168 000-168 Economy 40,634.88 5,541 46,176 MNL - DUB
169 000-169 Economy 40,634.88 5,541 46,176 MNL - DUB
170 000-170 Economy 40,634.88 5,541 46,176 MNL - DUB
171 000-171 Economy 40,634.88 5,541 46,176 MNL - DUB
172 000-172 Economy 40,634.88 5,541 46,176 MNL - DUB
173 000-173 Economy 40,634.88 5,541 46,176 MNL - DUB
174 000-174 Economy 40,634.88 5,541 46,176 MNL - DUB
175 000-175 Economy 40,634.88 5,541 46,176 MNL - DUB
176 000-176 Economy 40,634.88 5,541 46,176 MNL - DUB
177 000-177 Economy 40,634.88 5,541 46,176 MNL - DUB
178 000-178 Economy 40,634.88 5,541 46,176 MNL - DUB
179 000-179 Economy 40,634.88 5,541 46,176 MNL - DUB
180 000-180 Economy 40,634.88 5,541 46,176 MNL - DUB
181 000-181 Economy 40,634.88 5,541 46,176 MNL - DUB
182 000-182 Economy 40,634.88 5,541 46,176 MNL - DUB
183 000-183 Economy 40,634.88 5,541 46,176 MNL - DUB
184 000-184 Economy 40,634.88 5,541 46,176 MNL - DUB
185 000-185 Economy 40,634.88 5,541 46,176 MNL - DUB
186 000-186 Economy 40,634.88 5,541 46,176 MNL - DUB

16
 187 000-187 Economy 40,634.88 5,541 46,176 MNL - DUB
188 000-188 Economy 40,634.88 5,541 46,176 MNL - DUB
189 000-189 Economy 40,634.88 5,541 46,176 MNL - DUB
190 000-190 Economy 40,634.88 5,541 46,176 MNL - DUB
191 000-191 Economy 40,634.88 5,541 46,176 MNL - DUB
192 000-192 Economy 40,634.88 5,541 46,176 MNL - DUB
193 000-193 Economy 40,634.88 5,541 46,176 MNL - DUB
194 000-194 Economy 40,634.88 5,541 46,176 MNL - DUB
195 000-195 Economy 40,634.88 5,541 46,176 MNL - DUB
196 000-196 Economy 40,634.88 5,541 46,176 MNL - DUB
197 000-197 Economy 40,634.88 5,541 46,176 MNL - DUB
198 000-198 Economy 40,634.88 5,541 46,176 MNL - DUB
199 000-199 Economy 40,634.88 5,541 46,176 MNL - DUB
200 000-200 Economy 40,634.88 5,541 46,176 MNL - DUB
₱ ₱ ₱
TOTAL 8,126,976.00 1,108,200.00 9,235,200.00

Report Generated by: mBhuela

Generation Date: Dec. 20, 2018
Access Serial Code: XXXhT12345

I, Maribell B. Huela, Ticket Sales Manager, certify the correctness of the data printed above for the
Economy Class ticket sales report of Flight BJ-069, Dec. 24, 2018 bound for Dublin, Ireland.

Retrieved this 20th of December, 2018 at Clark Airbase Pampanga.

MARIBELL B. HUELA
Ticket Sales Manager

17
 ANNEX C2
TICKET SALES INVOICE BUSINESS CLASS

Philippine Pacific Airlines

Ticket Sales
No. Ticket No. Type Amount Tax Total Route
₱ ₱
1 001-000 BUSINESS 123,135.58 16,791.22 139,926.80 MNL - DUB

2 001-001 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

3 001-002 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

4 001-003 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

5 001-004 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

6 001-005 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

7 001-006 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

8 001-007 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

9 001-008 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

10 001-009 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

11 001-010 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

12 001-011 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

13 001-012 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

14 001-013 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

15 001-014 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

16 001-015 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

17 001-016 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

18 001-017 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

19 001-018 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

20 001-019 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

21 001-020 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

22 001-021 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

23 001-022 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

24 001-023 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

18
25 001-024 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

26 001-025 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

27 001-026 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

28 001-027 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

29 001-028 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

30 001-029 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

31 001-030 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

32 001-031 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

33 001-032 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

34 001-033 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

35 001-034 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

36 001-035 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

37 001-036 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

38 001-037 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

39 001-038 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

40 001-039 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

41 001-040 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

42 001-041 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

43 001-042 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

44 001-043 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

45 001-044 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

46 001-045 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

47 001-046 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

48 001-047 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

49 001-048 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

50 001-049 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

51 001-050 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

52 001-051 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

19
53 001-052 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

54 001-053 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

55 001-054 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

56 001-055 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

57 001-056 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

58 001-057 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

59 001-058 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

60 001-059 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

61 001-060 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

62 001-061 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

63 001-062 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

64 001-063 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

65 001-064 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

66 001-065 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

67 001-066 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

68 001-067 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

69 001-068 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

70 001-069 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

71 001-070 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

72 001-071 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

73 001-072 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

74 001-073 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

75 001-074 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

76 001-075 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

77 001-076 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

78 001-077 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

79 001-078 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

80 001-079 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

20
 81 001-080 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

82 001-081 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

83 001-082 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

84 001-083 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

85 001-084 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

86 001-085 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

87 001-086 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

88 001-087 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

89 001-088 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

90 001-089 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

91 001-090 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

92 001-091 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

93 001-092 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

94 001-093 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

95 001-094 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

96 001-095 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

97 001-096 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

98 001-097 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

99 001-098 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

100 001-099 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

101 001-100 BUSINESS 123,135.59 16,791.22 139,926.80 MNL - DUB

₱ ₱ ₱
TOTAL 12,436,694.58 1,695,913.22 13,992,680.00

Report Generated by: mBhuela

Generation Date: Dec. 20, 2018
Access Serial Code: XXXhT12235

I, Maribell B. Huela, Ticket Sales Manager, certify the correctness of the data printed above for the Business
Class ticket sales report of Flight BJ-069, Dec. 24, 2018 bound for Dublin, Ireland.

Retrieved this 20th of December, 2018 at Clark Airbase Pampanga.

MARIBELL B. HUELA
Ticket Sales Manager

21
 ANNEX D
FUEL INVOICE

DATE: 10/30/2018
Bill To:
INVOICE NO: 6575N-088
PHILIPPINE PACIFIC AIRLINES
DIV. OF FINANCIAL MANAGEMENT TSI TAX ID: 94-172-88-81
DUNS NO: 06305471
ATTN: Julie Willcuts
julie.willcuts@ppa.com
carole.ercharge@ppa.com
CLARK AIRBASE
Angeles City, Pamapanga
2009 Philippines

CONTRACT NO. ORDER NO. REQUISITION NO. PPA ORDER NO. DUE DATE
HHSI2412017000131 HHSI24103018T IHS1371687 AI1019 30-days

CURRENT CHARGES
Quantity Description Billing Contract Amount
Gallons of Fuel @ Php 43,200.00 /
270.92 HHSI2412017000131 PHP11,703,744.00
Gallon.
Total Current Charges PHP11,703,744.00

TOTAL AMOUNT DUE PHP11,703,744.00

SHELL AVIATION REPRESENTATIVE

J. Michael Buske
Account Representative
Tel. No. (281) 480-1977 Ext. 4
Office ID: 5512 | Sales Agent No. 4106

RECEIVED BY:

JULIE WILLCUTS
Division Manager
Financial Management Division

22
 ANNEX E1
PILOT CONTRACT

Pilot Services Agreement

This Pilot Services Agreement Contract between Philippine Pacific Airlines, Inc. and CAPTAIN MARIO
MAURIER, as CAPTAIN PILOT, is made on this date and shall continue in effect until such time as either
party shall make changes in writing.

To comply with the BIR Contractual Requirements, and equally important, to preclude any
misunderstandings between us, we discussed the following:

1. PPA Pilot Services will be invoiced at a rate of Php 300,000 monthly as Captain. Travel days and layover
days are considered chargeable days. Any exceptions to this will be addressed on an individual basis.

2. The client shall reimburse for normal and reasonable expenses that are incurred on your behalf. Such
expenses would include, but are not limited to, airfare, hotels, meals, transportation, tips, etc.

3. Upon completion of this contract assignment, PPA will invoice for Services and Expenses which are due
and payable upon receipt.

4. Insurance Considerations: The Client hereby agrees to indemnify and forever hold harmless Philippine
Pacific Airlines, Inc. from and against any liability, whatsoever (including reasonable attorney’s fees)
arising out of or in any way connected with any damage to or destruction of any aircraft or death, injury
or loss resulting from or occasioned by performance of the services rendered pursuant to this agreement.
Philippine Pacific Airlines, Inc. and/or any named representative(s) shall be named as additional insured
on policies of insurance covering the aircraft. The Client shall obtain a waiver of subrogation from the hull
insurance underwriters in favor of Philippine Pacific Airlines, Inc., in connection with these services.

If the above terms are agreed upon, please sign:

_______________________ ________________________ _________________ ________

Employee Signature Name Title Date

________________________________________

Ms. Francheska Joanne Q. Cruz-Am, MBA

Chief Executive Officer
Philippine Pacific Airlines, Inc.

23
 ANNEX E2
PILOT CONTRACT

Pilot Services Agreement

This Pilot Services Agreement Contract between Philippine Pacific Airlines, Inc. and CAPTAIN MARICO
DELACRUZ, as First Officer PILOT, is made on this date and shall continue in effect until such time as either
party shall make changes in writing.

To comply with the BIR Contractual Requirements, and equally important, to preclude any
misunderstandings between us, we discussed the following:

1. PPA Pilot Services will be invoiced at a rate of Php 250,000 monthly as First Officer. Travel days and
layover days are considered chargeable days. Any exceptions to this will be addressed on an individual
basis.

2. The client shall reimburse for normal and reasonable expenses that are incurred on your behalf. Such
expenses would include, but are not limited to, airfare, hotels, meals, transportation, tips, etc.

3. Upon completion of this contract assignment, PPA will invoice for Services and Expenses which are due
and payable upon receipt.

4. Insurance Considerations: The Client hereby agrees to indemnify and forever hold harmless Philippine
Pacific Airlines, Inc. from and against any liability, whatsoever (including reasonable attorney’s fees)
arising out of or in any way connected with any damage to or destruction of any aircraft or death, injury
or loss resulting from or occasioned by performance of the services rendered pursuant to this agreement.
Philippine Pacific Airlines, Inc. and/or any named representative(s) shall be named as additional insured
on policies of insurance covering the aircraft. The Client shall obtain a waiver of subrogation from the hull
insurance underwriters in favor of Philippine Pacific Airlines, Inc., in connection with these services.

If the above terms are agreed upon, please sign:

_______________________ ________________________ _________________ ________

Employee Signature Name Title Date

________________________________________

Ms. Francheska Joanne Q. Cruz-Am, MBA

Chief Executive Officer
Philippine Pacific Airlines, Inc.

24
25
 ANNEX E2
PILOT CONTRACT

Crew Services Agreement

This Pilot Services Agreement Contract between Philippine Pacific Airlines, Inc. and FA Marica Marico, as
Flight Crew, is made on this date and shall continue in effect until such time as either party shall make
changes in writing.

To comply with the BIR Contractual Requirements, and equally important, to preclude any
misunderstandings between us, we discussed the following:

1. PPA Pilot Services will be invoiced at a rate of Php 150,000 monthly as Flight Crew. Travel days and
layover days are considered chargeable days. Any exceptions to this will be addressed on an individual
basis.

2. The client shall reimburse for normal and reasonable expenses that are incurred on your behalf. Such
expenses would include, but are not limited to, airfare, hotels, meals, transportation, tips, etc.

3. Upon completion of this contract assignment, PPA will invoice for Services and Expenses which are due
and payable upon receipt.

4. Insurance Considerations: The Client hereby agrees to indemnify and forever hold harmless Philippine
Pacific Airlines, Inc. from and against any liability, whatsoever (including reasonable attorney’s fees)
arising out of or in any way connected with any damage to or destruction of any aircraft or death, injury
or loss resulting from or occasioned by performance of the services rendered pursuant to this agreement.
Philippine Pacific Airlines, Inc. and/or any named representative(s) shall be named as additional insured
on policies of insurance covering the aircraft. The Client shall obtain a waiver of subrogation from the hull
insurance underwriters in favor of Philippine Pacific Airlines, Inc., in connection with these services.

If the above terms are agreed upon, please sign:

_______________________ ________________________ _________________ ________

Employee Signature Name Title Date

_____ ___________________________________

Ms. Francheska Joanne Q. Cruz-Am, MBA

Chief Executive Officer
Philippine Pacific Airlines, Inc.

26
27
 ANNEX E4
HUMAN RESOURCE CERTIFICATION

PHILIPPINE PACIFIC AIRLINES

HUMAN RESOURCE DEPARTMENT
CERTIFICATION

TO WHOM IT MAY CONCERN:

This is to certify that, Philippine Pacific Airlines hired two (2) pilots, two (2), co-pilots and sixteen
(16) flight attendant crews to assist in the maiden flight of BJ – 069, on December 24, 2018 bound
to Dublin, Ireland.

This certification is issued upon the request of the Chief Executive Officer, for what ever purpose it
may legally serve her best.

Issued: December 28, 2018.

MARIA LOURDES SERENA

Human Resource Director
Philippine Pacific Airlines

28
 ANNEX F
HAULING AND PARKING FEES

INVOICE
BILL TO: Invoice Number: INV-0091
October - December
JULIE WILCUTS Pay Period: 2018
Philippine Pacific Airlines, Inc. Due Date: Dec. 30, 2018
Division Manager Terms: Checking Account
Financial and
Management
Division

Item Name Description Amount

Rental Fees Terminal Rental $4,112.00
Parking $21,020.00
Gate Use $94,590.00
Loading Dock Fee $5,255.00
Hangar Rental $9,459.00

TOTAL $134,436.00

BILLER REPRESENTATIVE:

MR. MARIO VALDERONE

Billing Department Head

29
 ANNEX G
FINANCIAL MANAGEMENT REPORT

PHILIPPINE PACIFIC AIRLINES

AUDIT REPORT: LAST QUARTER 2018
FINANCIAL MANAGEMENT DEPARTMENT

FINANCIAL MANAGEMENT REPORT

Balance Sheet of Loss Due to Cancellation of Flight

Unrealized Profit 38,566,060.00

Profit Loss due to Cancellation 93,600,000.00
Total 132,166,060.00

Breakdown of Profit Loss due to Cancellation:

Flight from Manila to Returning (Daily)

Major Cities (Vice Versa): for 192 Passengers Total
Manila to Bacolod 6,000.00 1,152,000.00
Manila to Iloilo 8,000.00 1,536,000.00
Manila to Cebu 5,000.00 960,000.00
Manila to Cagayan De Oro 8,000.00 1,536,000.00
Manila to Davao 6,000.00 1,152,000.00
Manila to General Santos 8,000.00 1,536,000.00
Manila to Caticlan 8,000.00 1,536,000.00
Manila to Legazpi 6,000.00 1,152,000.00
Manila to Puerto Princesa 6,000.00 1,152,000.00
Manila to Tacloban 6,000.00 1,152,000.00
Manila to Zamboanga 8,000.00 1,536,000.00
Total: 22 Flights 14,400,000.00
13 days (Dec 17-31) 187,200,000.00
Profit Loss (50%) 93,600,000.00

Unrealized profit includes profit sharing loss through withdrawal of shares of stock from major
share holders due to the possibility if fluctuation of the company’s share market value.

This certification is issued upon the request of the Board of Directors for whatever purpose or
purposes it may legally serve them best.

Issued, 28th day of December 2018, in Angeles City, Pampanga.

ITOM N. KAWAYAN, CPA

Financial Analyst, PPA

30