ANNEX A RECONCILATION OF RETAINED EARNINGS AVAILABLE FOR DIVIDEND DECLARATION AS OF SEPTEMBER 30, 2015 BOGO-MEDELLIN MILLING CO., INC. Luy-a, Medellin, Cebu (Figures based on audited separate financial statements) Unappropriated Retained Earnings, as adjusted to available for dividend distribution, beginning 52,130,926 Add: Net income actually earned/realized during the period Net income during the period closed to Retained Earnings 23,549,888 Less: Cumulative unrealized actuarial gain, net of tax effect (986,172) Net income actually incurred during the period 22,563,716 74,694,642 Add(Less)) Appropriations of Retained Earnings during the period (20,000,000) TOTAL RETAINED EARNINGS, END AVAILABLE FOR DIVIDEND 54,694,642 “igares Based on fnctonalcarency separate nana atsmants te Pare Company Note As disclosed in Note 14 to the separate financial statements, the Company’s Board of Directors hhas approved the retention of the appropriation of P130 million retained earnings and the additional appropriation of P20 million for the Power Plant Project and other capital expenditures as at September 30, 2015. Such project and capital expenditures are estimated to be completed in the 3 quarter of 2016. The amount appropriated, however, will be subject to regular review depending on the over-all business needs and the results of the operations.ANNEX B. BOGO-MEDELLIN MILLING CO., AND SUBSIDIARY SUPPLEMENTARY SCHEDULE REQUIRED UNDER SRC RULE 68, AS AMENDED (2011) Schedule of Philippine Financial Reporting Standards (PFRSs) ‘As at September 30, 2015 Framework for the Preparation and Presentation of Financial Statements Conceptual Framework Phase A: Objectives and qualitative characteristics PFRSs Practice Statement Management Commentary Philippine Financial Reporting Standards PFRS 1 | Fisttime Adoption of Philppine Financial Reporting (Revised) | stondor "amendments to PFRS | end PAS 27: Cost of an |Iawestment ino Subsiciary, Jointly Controlled Enty or | Associate ci io "amendments fo PFS I: Adfonal Exemptions for Fist . Lime adopters Amendment fo FFRS 1: Limited Exemption rom | . |Comporative PRs 7 Diclostes for Fis me Adopters ‘Amendments to PFRS I:Severe Hyperinfation and | Removal of Fixed Date for Fistime Adopters | Amendments to PFRS 1: Government Loans ~ | {Annual Improvements fo PFRSs 2009 - 2011 Cycle: Fst . | ime Adoption of Philippine Financial Reporting Standards - Repeated Application of PFRS 1 “Annual improvements fo PFRSs 2009 2011 Cycle: . Borrowing Cost Exemption Annual improvements io PFRSS 201! ~ 2013 Cycle: PFRS . vesion that fis-ime adopter can apply | PRIS 2 | shore-based Payment . ‘Amendments to PFRS 2: Vesting Concitions and Concelltions ‘Amendments to PFRS 2: Group Cash settled share- based Payment Transactions ‘Annual Improvements to PF Meaning of "vesting condition PFRS3_—_Business Combinations . (Revised) nnucl improvements to PFRSs 2010-2012 Cycle: . Classiication and measurement of contingent Consideration ‘AnnuelImprovemenis to PFRSs 2011-2013 Cycle: Scope ’ exclusion forthe formation of joint crrangements PFRS4 Insurance Contracts ‘Amendments to PAS 39 and PFRS 4: Financial Guarantee ContractsANNEX B FFRS5.—|Non-curent Asses Held for Sole ond isconinves Opectors ‘Anrual improvements to PRRs 20122014 Cycle: | [Changes inmotnod or csposc [P9856 [pectin for ond Evaluation of inra Resources |PFRS7_Finoncial struments Dhclosues imenelment fo FFRS 7 Tanston Amendments PAS 39 nd FS 7: Recloslicaion of Fino dey | ‘Amendments to PAS 39 and FS 7: Reclsilican of | Finonciol asets-ttecve Date ard arfon | Amendments to PFRS 7: Improving Disclosures about | Financial instruments | “Amencments o PRS 7: Disclosures Tonsfos of | |Rinoncar Ase 2 | ‘Amencmens to PFS 7 Disclosures OftetingFnoncial | . ‘stets and Fnanciol abies | | = oe eens ‘Amendments PRS 7: Mandatery Efiectve Date of PERS and Hanson Osclosutes Annual improvements to PFSs 2012 2014 Cycle 1 “Continuing invovemen for servicing contacts | | ‘Annual improvements fo PFRSs 2012 - 2014 Cycle: | ] ie Offeting closures in condensedinterin financicd | | | Sclomerts " | PFRS® [Operating Segments | ‘Annual improvements to PSs 2010 2012 Cycle Dislosres on the aggregation of opereting xogments PFS? Fnancilnstuments Hedge Accounting ond amenanens to PRS, PFRS7 al ond PAs 39 ms | PERS 9 Financial Instruments od | (2014) _ | PFRS 10 | Consoidated Financial Siaiemenis . ee eee ‘Amendments 10 PFRS 10, PERS 11, and PERS Consolidated Financial Slatements, Joint Arangements ‘and Disclosure of interests in Other Entities: Transtion Guidance Amendments to PFRS 10, PFRS 12. and PAS 27 (2011): ce Investment Eniies faa ai meena ae 1 . Cention of Aves between an investor nis | | Associate or Joint Venture | |Amenciments fo FFRS 10, PFRS 12 and PAS 2: invesiment . |Enos: Applying tne Consoidtion Exception |(ee “PERS 12 ANNEX B Joint Arongements ‘Amendments to PFRS 10, PFRS 11, and PERS 12: Consolidated Financia! Statements, Joint Arangements ‘and Disclosure of interests in Other Entities: Transition | Guidance ‘Amendments fo PFRS 11: Accounting for Acquistions of Interests in Joint Operations Disclosure of Interests in Other Enos . ‘Amendments 10 PFRS 10, PFRS 11, and PFRS 12: cg Consolidated Financial Statements, Joint Arangements ‘nd Disclosure of interests in Other Entities: Transition | Guidance ‘Amendments fo PFRS 10, PFRS 12. and PAS 27 (2011) ’ Investment Entities | ‘Amenciments 10 PFRS 10, PFRS 12 and PAS 28: Investment Entilies: Applying the Consolidation Exception PERS 13 Fair Value Measurement [Annual improvements to PFRSs 2010 - 2012 Cycle: . | Measurement of shor-term receivables and payables ‘Annual improvements 10 PFRSS 2011 ~ 2013 Cycle: Scope (of portfofo exception PERS 14 ] 2007-02 | government loans wih for interest tates fee PIC GRA No, 200802) | | a 4 |Pic@sa Pas 4027- vation of bankrea and other properties ame (200703 Sequred iRoPa) " ome |[C@eA PAS 101.7 Application of ctera Tor quallving NPAE . | 2007-04 PICQEA |PAS'9.78 ale wedi dscouning postempiowment | . 200801. | benef obigations | | Revised : orate ae FICQ&A | PAS 20.43 — Accounting for government loans with low . 2008-02 _interest rates under tne amendments to PAS 20 PICQRA Framework 23 and PAS 1.23 Financial statements 2009-01 prepared on a basis ciher than going concern | FICQRA | PAS39.AG71-72- Rate used in determining he foit_ 2009-02 _ value of government secures inthe Pilipines [equa [PAS 92AG7I-72- Rate wedin determining te far ° Za101 _|vave of ovement secures he Prfesres PPICQaA |PAS IR. (2010-02 TRICQEA PAS 1 Prosenialion of Financial Statements ~ 2010-03 Curtent/non-curtent classfication of a callable term lean PICQRA PAS |.10{f)~ Requiements for a Third Statement of 2011-01 Financial Position PICQRA | PFRS3.2~ Common Control Business Combinations Basis of preparation of financial statements 2011-02 PICQBA Accounting for Inter-company Loans ] . 0-08 | | PIC QRA | PAS 32.37-38 Costs of Public Offering of Shares . 2011-04ANNEX B, PICQRA | PRS 1.DI-D8 - Fair Valve or Revaluation as Deemed 2011-05 Cost PICQRA | PFRS3, Business Combinations (2008), and PAS 40, 2011-06 _ investment Property ~ Acquistion of Investment foperties~ asset acquilion or business combination? _| 2012-01 for Business Combinations of Eniies Under Common, Control in Consolidated Financial Statemenis | FICQEA Cost of a New Buling Constucted on the site ofa | Scan Sones | [sncavhi eran onesnraes | PIC QA Conforming Changes to PIC @&As - Cycle 2013 2013-02 PICQ@&A PAS 19 - Accounting for Employee Benefits under a v | 2013-03 Defined Contribution Plan subject to Requirements of | (Revised) Republic Act RA) 7641, The Philppine Retirement LowBOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SUPPLEMENTARY SCHEDULE REQUIRED UNDER SRC RULE 68, AS AMENDED (2011) Map of Conglomerate BOGO-MEDELLIN MILLING CO., INC. (The Reporting Entity) BOMEDCO AGRICULTURAL CORPORATION (100%-owned Subsidiary) ANNEX CBOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY Table of Contents Supplementary Schedules Required Under SRC Rule 68, As Amended (2011) September 30, 2015 Financial Assets, Amounts Receivable from Directors, Officers, Employees, Related P: and Principal Stockholders (Other than A fiiliates). Amounts Receivable from Related Parties which are Eliminated during the Consolidation of Financial Statements Intangible Assets - Other Assets - (nothing to report) Long-term Debt - (nothing to report) Indebtedness to Related Parties - (nothing to report) Guarantees of Securities of Other Issuers - (nothing to report) Capital Stock ANNEX D. Page 1 of 9BOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SCHEDULE A - FINANCIAL ASSETS SEPTEMBER 30, 2015 Annex D Page 2 of 9 Number of shares Name of Issuing A Amount Shown in Value Based on Entity/Description of Each eeensrel the Statements of Market Quotations at ‘come Received ‘Amount of Bonds neers and Accrued Issue Financial Position September 30, 2015 ‘and Notes ‘Cash and cash equivalents P- PRE AT, SAT PRE 444,841 POTA,900 Receivables 15,169,944 15,169,944 é Zz P103,614,785 103,614,785 PO74,900 See Notes 5. 7 and 26 of the Cons‘Annex D Page 3 of 9 BOGO-MEDELLIN MILLING CO,, INC. AND SUBSIDIARY SCHEDULE B - AMOUNTS RECEIVABLE FROM DIRECTORS, OFFICERS EMPLOYEES, RELATED PARTIES AND PRINCIPAL STOCKHOLDERS (Other than affiliates) SEPTEMBER 30, 2015 Name and Balance at Balance at Designation of beginning of the ‘Additions omega ern Current Noncurrent end of the collected written off Debtor period “period Pe Pe Pe Pe P P Pe P Pe P Pe Pe Pe Pe Note: All receivables as at September 30, 2015 pertaining to this schedule are from ordinary course of business Nothing to reportAnnex D. Page 4 of 9 BOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SCHEDULE C~ AMOUNTS RECEIVABLE FROM RELATED PARTIES WHICH ARE ELIMINATED DURING CONSOLIDATION OF FINANCIAL STATEMENTS SEPTEMBER 30, 2015 Name and Balance at hates a Balance at Designation of beginning of the ‘Additions Siete Pr 5 Current Noncurrent end of the Debtor period oan ee period allowance BOMEDCO Agricultural Corporation (Subsidiary) P41,828,485_P23,307,441 (P513,638)__(P41,828,485) P. Po P22.793,803 41,828,485 P23,307,441 (P513,638)“(P41,828,485) P P___P22,793,803Annex D Page 5 of 9 BOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SCHEDULE D ~ INTANGIBLE ASSETS - OTHER ASSETS SEPTEMBER 30, 2015 Other Charged to Charged to charges, Beginning, Additions at cost and other additions Ending Description balance cost expenses, accounts (deductions) Balance P- P. P- P- P- P P= P. P. P- Pe Nothing to reportTitle of Issue and Type of Obligation BOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SCHEDULE E ~ LONG-TERM DEBT SEPTEMBER 30, 2015 Amount authorized by indenture P Pe ‘Amount shown under caption, "Current portion of long-term debs" in related balance sheet Pe Nothing to report Annex D. Page 6 of 9 ‘Amount shown under caption "Long-Term Debt" in related balance sheetName of Affiliates Annex D Page 7 of 9 BOGO-MEDELLIN MILLING CO., INC. AND SUBSIDIARY SCHEDULE F - INDEBTEDNESS TO RELATED PARTIES ‘SEPTEMBER 30, 2015 Balance at beginning of period Balance at end of period P P Nothing to reportAnnex D Page 8 of 9 BOGO-MEDELLIN MILLING CO.. INC. AND SUBSIDIARY. SCHEDULE G - GUARANTEES OF SECURITIES OF OTHER ISSUERS ‘SEPTEMBER 30, 2015 ‘Name of issuing entity of securities guaranteed by the Title of issue of each ‘Total amount ‘Amount owned by company for which this statement class of securities guaranteed and person for which Nature of is filed “guaranteed outstanding statement is filed guarantee P- P _ Pe Pe Nothing to reportAnnex D. Page 9 of9 ‘ING CO., INC. ANI SUBSIDIARY - CAPITAL §; ‘SEPTEMBER 30, 2015 Number of | shares reserved for options, Number of | warrants, Number of | shares issued conversion Number of Directors, Shares and and other shares held officers ana Description authorized outstandin, rights by afliliates _employene Others Sa Common stock 6,000,000 6,000,000 : - 3,145,465 2,854,535 See Note 15 of the Consolidated Financial Statements,BOGO-MEDELLIN MILLING CO., INC. 6012 Medellin, Cebu, Philippi Fax. No. (032) 436-2093, Tel. No. (032) 436-2330, Telefax No. (032) 436-2178 25 January 2016 STATEMENT OF MANAGEMENT'S RESPONSIBILITY FOR FINANCIAL STATEMENTS ‘The management of Bogo-Medellin Milling Co., Inc. (the “Group”) is responsible for the reparation and fair presentation of the group financial statements for the year ended September 30, 2015, including the additional components attached therein, in accordance with the prescribed financial reporting framework indicated therein. This responsibility includes designing and implementing intemal controls relevant to the preparation and fait presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. ‘The Board of Directors reviews and approves the financial statements and submits the same to the stockholders or members. R.G. Manabat & Co., the independent auditors, appointed by the stockholders has examined the financial statements of the company in accordance with Philippine Standards on Auditing, and in its report to the stockholders, has expressed its opinion on the faimess of presentation upon completion of such examination. Issued in Luy-a, Medellin, Cebu on January 5, 2016. Signed under oath by the following: Ci~bufhoS— LAUREN W. HANSON Chairman of the Board ies %. Kis <> othe aR. Chief Executive Officer/President ‘Treasurer wala Atopy ief Financial Officergan 03 200 SUBSCRIBED AND SWORN to before me on __“ - at Bogo City, Cebu. Affiants exhibiting to me their Community Tax Certificate Nos. as follows: ‘Names Lauren W. Hanson Alfred Y. Acopan. Pedro G. Francisco, Jr. Riza L. Alonday Doe. No._ Vb Page No.__ “20 Book No.___ 770 Series of, CT.CNo, Date/Place/Issued 03921381 01.04.16 / Medellin, Cebu 03921382 01.04.16 / Medellin, Cebu 03921386 01.04.16 / Medellin, Cebu 03921384 01.04.16 / Medellin, Cebu sinh See om UNTL S10" " Miata dan, 20% /ceeu PROVNCE {Biase aN. 4, 201e/CEBU CITY fa Wo.